SIC Code 87900 for Other residential care activities in South Africa
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What does SIC code 87900 cover?
SIC code 87900 (Other residential care activities) officially classifies economic activities and establishments primarily engaged in other residential care activities in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 87 (Residential care activities) within Section Q (Human health and social work activities).
Which businesses use SIC code 87900?
This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on other residential care activities. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.
Where does SIC code 87900 sit in the SIC hierarchy?
Section Q – Human health and social work activities
Section Q encompasses the broader economic sector for human health and social work activities. View all codes in Section Q →
Division 87 – Residential care activities
Division 87 organizes specialized subclasses relating to residential care activities. View all codes in Division 87 →
SETA and ETI information for SIC code 87900
SETA allocation
This SIC code is officially allocated to HWSETA. 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 87900 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 93390 – Other residential care. When updating company records or CIPC registration profiles from older systems, map code 93390 directly to SIC 7 code 87900.
Related SIC codes in Division 87
Other official 5-digit subclasses under Division 87 (Residential care activities):
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 87900
What does SIC code 87900 cover in South Africa?
SIC code 87900 officially classifies establishments primarily engaged in other residential care activities under Division 87 (Residential care activities), Section Q in the Statistics South Africa SIC 7 standard.
Which businesses fall under SIC code 87900?
Companies, commercial enterprises, contractors and registered entities whose core operation is other residential care activities use this SIC code for CIPC registration and SARS compliance.
Which SETA covers SIC code 87900?
This SIC code is allocated to HWSETA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.
Is SIC code 87900 eligible for ETI?
Employers operating under SIC code 87900 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 87900?
Under the previous SIC Edition 5 classification, this activity corresponded to code 93390 (Other residential care).
Official sources
This classification data is sourced from official South African government publications:
- Statistics South Africa (Stats SA) – Standard Industrial Classification Edition 7
- South African Revenue Service (SARS) – Income Tax & ETI Guides
- Companies and Intellectual Property Commission (CIPC) – Business Activity Registration
- Department of Higher Education and Training (DHET) – SETA Landscape