Section Q 87100

Residential nursing care facilities — SIC code 87100 in South Africa

SIC-7 Code

87100

ETI Eligible

✅ Yes

Description

SIC code 87100 (Residential nursing care facilities) is part of Division 87 (Residential care activities) within Section Q (Human health and social work activities).

Compliance Risk Score
10 /10
Verified Official Source
International Crosswalk
Previous Edition Migration
Complete Hierarchy
Size/Threshold Documented
Trade or Export Match
Legacy Crosswalk

Who is this code for

This code typically applies to:

PsychologistProvides therapy and support for mental health and behavioral issues.
Occupational TherapistHelps patients regain independence through therapeutic activities.
Social WorkerAssists individuals and families in managing social and personal challenges.
PharmacistDispenses medications and provides advice on their safe and effective use.
Public Health SpecialistDevelops and implements programs to improve community health.
Medical DoctorDiagnoses and treats illnesses and injuries in patients.

Previous Classification (SIC 5)

Under the previous SIC 5 system, this activity was linked to: 93310 - Nursing care facilities.

In this section (Residential care activities)

Tax & Compliance 2026/27

Corporate27%
BTW / VAT15%
ETIAvailable
WageR27.58/h
View all rates →

SETA Allocation

HWSETA
Health and Welfare SETA

Frequently Asked Questions

Sources: Statistics South Africa | SARS | CIPC