Section T 97000

SIC Code 97000 for Activities of households as employers of domestic personnel in South Africa

SIC Code
97000
Activity / Sector
Activities of households as employers of domestic personnel
Section
Section T – Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use
Division
Division 97 – Activities of households as employers of domestic personnel
SETA Allocation
Not formally allocated
ETI Status
Eligible
Compliance Risk Score
10 /10
Verified Official Source
International Crosswalk
Previous Edition Migration
Complete Hierarchy
Size/Threshold Documented
Trade or Export Match
Legacy Crosswalk
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Tax & Compliance 2026/27
Corporate27%
BTW / VAT15%
ETIAvailable
WageR27.58/h
View all rates →

What does SIC code 97000 cover?

SIC code 97000 (Activities of households as employers of domestic personnel) officially classifies economic activities and establishments primarily engaged in activities of households as employers of domestic personnel in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 97 (Activities of households as employers of domestic personnel) within Section T (Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use).

Which businesses use SIC code 97000?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on activities of households as employers of domestic personnel. 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 97000 sit in the SIC hierarchy?

Section T – Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use

Section T encompasses the broader economic sector for activities of households as employers; undifferentiated goods- and services-producing activities of households for own use. View all codes in Section T →

Division 97 – Activities of households as employers of domestic personnel

Division 97 organizes specialized subclasses relating to activities of households as employers of domestic personnel. View all codes in Division 97 →

SETA and ETI information for SIC code 97000

SETA allocation

This SIC code is officially allocated to Not formally allocated. 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 97000 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 95000 – Activities of households as employers. When updating company records or CIPC registration profiles from older systems, map code 95000 directly to SIC 7 code 97000.

Related SIC codes in Division 97

Other official 5-digit subclasses under Division 97 (Activities of households as employers of domestic personnel):

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 97000

What does SIC code 97000 cover in South Africa?

SIC code 97000 officially classifies establishments primarily engaged in activities of households as employers of domestic personnel under Division 97 (Activities of households as employers of domestic personnel), Section T in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 97000?

Companies, commercial enterprises, contractors and registered entities whose core operation is activities of households as employers of domestic personnel use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 97000?

This SIC code is allocated to Not formally allocated for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.

Is SIC code 97000 eligible for ETI?

Employers operating under SIC code 97000 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 97000?

Under the previous SIC Edition 5 classification, this activity corresponded to code 95000 (Activities of households as employers).

Official sources

This classification data is sourced from official South African government publications: