Section E 38110

SIC Code 38110 for Collection of non-hazardous waste in South Africa

SIC Code
38110
Activity / Sector
Collection of non-hazardous waste
Section
Section E – Water supply; sewerage, waste management and remediation activities
Division
Division 38 – Waste collection, treatment and disposal activities; materials recovery
SETA Allocation
Not formally allocated
ETI Status
Eligible
Compliance Risk Score
10 /10
✅
Verified Official Source
✅
International Crosswalk
✅
Previous Edition Migration
✅
Complete Hierarchy
✅
Size/Threshold Documented
✅
Trade or Export Match
✅
Legacy Crosswalk
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Tax & Compliance 2026/27
Corporate27%
BTW / VAT15%
ETIAvailable
WageR27.58/h
View all rates →

What does SIC code 38110 cover?

SIC code 38110 (Collection of non-hazardous waste) officially classifies economic activities and establishments primarily engaged in collection of non-hazardous waste in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 38 (Waste collection, treatment and disposal activities; materials recovery) within Section E (Water supply; sewerage, waste management and remediation activities).

Which businesses use SIC code 38110?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on collection of non-hazardous waste. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.

The following official business entity types in South Africa classify under this SIC code as a primary or related activity:

Where does SIC code 38110 sit in the SIC hierarchy?

Section E – Water supply; sewerage, waste management and remediation activities

Section E encompasses the broader economic sector for water supply; sewerage, waste management and remediation activities. View all codes in Section E →

Division 38 – Waste collection, treatment and disposal activities; materials recovery

Division 38 organizes specialized subclasses relating to waste collection, treatment and disposal activities; materials recovery. View all codes in Division 38 →

SETA and ETI information for SIC code 38110

SETA allocation

This SIC code is officially allocated to Not formally allocated. Employers registered under this code submit their Workplace Skills Plans (WSP) and Annual Training Reports (ATR) to the relevant SETA to claim mandatory and discretionary skills development grants. (Note: The SIC code determines economic activity classification, whereas SETA allocation governs skills development levy administration and training grants.)

ETI eligibility

Employers operating under SIC code 38110 kwalifiseer om die Indiensnemingsbelastingaansporing (ETI) te eis vir kwalifiserende jong werknemers wat tussen die nasionale minimumloon en R6 500 per maand verdien, mits alle standaard SARS-belastingnakomingsvereistes nagekom word. See ETI guide & tax resources →

Previous SIC classification

Under the previous South African SIC Edition 5 classification, this activity corresponded to code 42031 – Collection of non-hazardous waste. When updating company records or CIPC registration profiles from older systems, map code 42031 directly to SIC 7 code 38110.

Related SIC codes in Division 38

Other official 5-digit subclasses under Division 38 (Waste collection, treatment and disposal activities; materials recovery):

Related occupations for this industry

Note: These are occupations associated with the broader industry and do not determine a company's official SIC classification.

Business compliance references

SIC classification identifies a business activity for CIPC registration, SARS income tax returns, and sector licensing. Specific tax liabilities, corporate income tax (27%), VAT registration (15% mandatory above R1m turnover), and PAYE brackets depend on the company's legal entity structure and revenue rather than the SIC code itself. View South African tax resources →

Common questions about SIC code 38110

What does SIC code 38110 cover in South Africa?

SIC code 38110 officially classifies establishments primarily engaged in collection of non-hazardous waste under Division 38 (Waste collection, treatment and disposal activities; materials recovery), Section E in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 38110?

Companies, commercial enterprises, contractors and registered entities whose core operation is collection of non-hazardous waste use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 38110?

This SIC code is allocated to Not formally allocated for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.

Is SIC code 38110 eligible for ETI?

Employers operating under SIC code 38110 are eligible to claim the Employment Tax Incentive (ETI) for qualifying young employees subject to standard SARS criteria.

What was the previous SIC 5 code for 38110?

Under the previous SIC Edition 5 classification, this activity corresponded to code 42031 (Collection of non-hazardous waste).

Official sources

This classification data is sourced from official South African government publications: