SIC Code 90000 for Creative, arts and entertainment activities in South Africa
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What does SIC code 90000 cover?
SIC code 90000 (Creative, arts and entertainment activities) officially classifies economic activities and establishments primarily engaged in creative, arts and entertainment 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 90 (Creative, arts and entertainment activities) within Section R (Arts, entertainment and recreation).
Which businesses use SIC code 90000?
This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on creative, arts and entertainment activities. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.
The following official business entity types in South Africa classify under this SIC code as a primary or related activity:
Where does SIC code 90000 sit in the SIC hierarchy?
Section R – Arts, entertainment and recreation
Section R encompasses the broader economic sector for arts, entertainment and recreation. View all codes in Section R →
Division 90 – Creative, arts and entertainment activities
Division 90 organizes specialized subclasses relating to creative, arts and entertainment activities. View all codes in Division 90 →
SETA and ETI information for SIC code 90000
SETA allocation
This SIC code is officially allocated to CATHSSETA. 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 90000 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 96100 – Creative arts and entertainment. When updating company records or CIPC registration profiles from older systems, map code 96100 directly to SIC 7 code 90000.
Related SIC codes in Division 90
Other official 5-digit subclasses under Division 90 (Creative, arts and entertainment 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 90000
What does SIC code 90000 cover in South Africa?
SIC code 90000 officially classifies establishments primarily engaged in creative, arts and entertainment activities under Division 90 (Creative, arts and entertainment activities), Section R in the Statistics South Africa SIC 7 standard.
Which businesses fall under SIC code 90000?
Companies, commercial enterprises, contractors and registered entities whose core operation is creative, arts and entertainment activities use this SIC code for CIPC registration and SARS compliance.
Which SETA covers SIC code 90000?
This SIC code is allocated to CATHSSETA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.
Is SIC code 90000 eligible for ETI?
Employers operating under SIC code 90000 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 90000?
Under the previous SIC Edition 5 classification, this activity corresponded to code 96100 (Creative arts and entertainment).
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