Section H 51100

SIC Code 51100 for Passenger air transport in South Africa

SIC Code
51100
Activity / Sector
Passenger air transport
Section
Section H – Transportation and storage
Division
Division 51 – Air transport
SETA Allocation
TETA
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 51100 cover?

SIC code 51100 (Passenger air transport) officially classifies economic activities and establishments primarily engaged in passenger air transport in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 51 (Air transport) within Section H (Transportation and storage).

Which businesses use SIC code 51100?

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

Where does SIC code 51100 sit in the SIC hierarchy?

Section H – Transportation and storage

Section H encompasses the broader economic sector for transportation and storage. View all codes in Section H →

Division 51 – Air transport

Division 51 organizes specialized subclasses relating to air transport. View all codes in Division 51 →

SETA and ETI information for SIC code 51100

SETA allocation

This SIC code is officially allocated to TETA. 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.)

🎓 TETA
Transport Education and Training Authority

ETI eligibility

Employers operating under SIC code 51100 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 73100 – Passenger air transport. When updating company records or CIPC registration profiles from older systems, map code 73100 directly to SIC 7 code 51100.

Related SIC codes in Division 51

Other official 5-digit subclasses under Division 51 (Air transport):

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 51100

What does SIC code 51100 cover in South Africa?

SIC code 51100 officially classifies establishments primarily engaged in passenger air transport under Division 51 (Air transport), Section H in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 51100?

Companies, commercial enterprises, contractors and registered entities whose core operation is passenger air transport use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 51100?

This SIC code is allocated to TETA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.

Is SIC code 51100 eligible for ETI?

Employers operating under SIC code 51100 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 51100?

Under the previous SIC Edition 5 classification, this activity corresponded to code 73100 (Passenger air transport).

Official sources

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