Section Q 87300

Residential care activities for the elderly and disabled — SIC code 87300 in South Africa

SIC-7 Code

87300

ETI Eligible

✅ Yes

Description

SIC code 87300 (Residential care activities for the elderly and disabled) 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:

Registered NurseProvides patient care and support within healthcare facilities.
Social WorkerAssists individuals and families in managing social and personal challenges.
Public Health SpecialistDevelops and implements programs to improve community health.
Occupational TherapistHelps patients regain independence through therapeutic activities.
Medical DoctorDiagnoses and treats illnesses and injuries in patients.

Previous Classification (SIC 5)

Under the previous SIC 5 system, this activity was linked to: 93330 - Elderly and disabled care.

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