Section G 45301

SIC Code 45301 for Sale of motorcycles and parts in South Africa

SIC Code
45301
Activity / Sector
Sale of motorcycles and parts
Section
Section G – Wholesale and retail trade; repair of motor vehicles and motorcycles
Division
Division 45 – Wholesale and retail trade and repair of motor vehicles and motorcycles
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 45301 cover?

SIC code 45301 (Sale of motorcycles and parts) officially classifies economic activities and establishments primarily engaged in sale of motorcycles and parts in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 45 (Wholesale and retail trade and repair of motor vehicles and motorcycles) within Section G (Wholesale and retail trade; repair of motor vehicles and motorcycles).

Which businesses use SIC code 45301?

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

Where does SIC code 45301 sit in the SIC hierarchy?

Section G – Wholesale and retail trade; repair of motor vehicles and motorcycles

Section G encompasses the broader economic sector for wholesale and retail trade; repair of motor vehicles and motorcycles. View all codes in Section G →

Division 45 – Wholesale and retail trade and repair of motor vehicles and motorcycles

Division 45 organizes specialized subclasses relating to wholesale and retail trade and repair of motor vehicles and motorcycles. View all codes in Division 45 →

SETA and ETI information for SIC code 45301

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 45301 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 61301 – Sale, maintenance, repair of motorcycles. When updating company records or CIPC registration profiles from older systems, map code 61301 directly to SIC 7 code 45301.

Related SIC codes in Division 45

Other official 5-digit subclasses under Division 45 (Wholesale and retail trade and repair of motor vehicles and motorcycles):

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 45301

What does SIC code 45301 cover in South Africa?

SIC code 45301 officially classifies establishments primarily engaged in sale of motorcycles and parts under Division 45 (Wholesale and retail trade and repair of motor vehicles and motorcycles), Section G in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 45301?

Companies, commercial enterprises, contractors and registered entities whose core operation is sale of motorcycles and parts use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 45301?

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

Is SIC code 45301 eligible for ETI?

Employers operating under SIC code 45301 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 45301?

Under the previous SIC Edition 5 classification, this activity corresponded to code 61301 (Sale, maintenance, repair of motorcycles).

Official sources

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