SIC Code 92000 for Gambling and betting activities in South Africa
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What does SIC code 92000 cover?
SIC code 92000 (Gambling and betting activities) officially classifies economic activities and establishments primarily engaged in gambling and betting 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 92 (Gambling and betting activities) within Section R (Arts, entertainment and recreation).
Which businesses use SIC code 92000?
This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on gambling and betting 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 92000 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 92 – Gambling and betting activities
Division 92 organizes specialized subclasses relating to gambling and betting activities. View all codes in Division 92 →
SETA and ETI information for SIC code 92000
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 92000 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 96300 – Gambling and betting. When updating company records or CIPC registration profiles from older systems, map code 96300 directly to SIC 7 code 92000.
Related SIC codes in Division 92
Other official 5-digit subclasses under Division 92 (Gambling and betting 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 92000
What does SIC code 92000 cover in South Africa?
SIC code 92000 officially classifies establishments primarily engaged in gambling and betting activities under Division 92 (Gambling and betting activities), Section R in the Statistics South Africa SIC 7 standard.
Which businesses fall under SIC code 92000?
Companies, commercial enterprises, contractors and registered entities whose core operation is gambling and betting activities use this SIC code for CIPC registration and SARS compliance.
Which SETA covers SIC code 92000?
This SIC code is allocated to CATHSSETA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.
Is SIC code 92000 eligible for ETI?
Employers operating under SIC code 92000 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 92000?
Under the previous SIC Edition 5 classification, this activity corresponded to code 96300 (Gambling and betting).
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