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The Gap
You fund a programme. The NGO reports "500 beneficiaries." The B-BBEE auditor asks: full-time jobs? Duration? Where is the data? There is none.
Cash handling, unverified milestones, self-reported outcomes. Your B-BBEE verification agency flags the gap. You cannot claim the points.
R10M deployed, consumed, and gone. No capital recycling, no self-sustaining enterprise, no impact legacy. The same budget is required again next year.
Your contribution should build something durable. A township enterprise that creates 10 jobs today will create 20 tomorrow if the capital keeps on being reinvested.
B-BBEE Value
Structured social investment designed to support qualifying B-BBEE recognition, subject to the applicable Codes, expenditure qualification and verification requirements.
| B-BBEE Area | How EPF SSIF Can Support Recognition | Recognition Basis | Important Qualification |
|---|---|---|---|
| Enterprise Development (ED) | Funding can support productive assets and starter stock for qualifying black-owned micro-enterprises | Recognition is based on qualifying expenditure and the applicable B-BBEE Codes | Requires qualifying ED expenditure and appropriate structuring. Fund 1's Section18A donor channel does not itself provide ESD recognition. |
| Skills Development (SD) | Where qualifying skills-development activities are included, training and development outcomes can be evidenced through the Fund's reporting infrastructure. | Subject to applicable SETA and B-BBEE requirements. | Recognition is subject to the relevant qualifying requirements, including applicable WSP, ATR and PIVOTAL requirements. |
| Socio-Economic Development (SED) | Qualifying social investment can support SED outcomes through measurable socioeconomic benefits to eligible beneficiaries. | Recognition is subject to the applicable B-BBEE Codes and verification requirements. | Recognition depends on the nature and qualification of the expenditure and cannot be assumed solely from the contribution amount |
Enterprise Development (ED)
Funding can support productive assets and starter stock for qualifying black-owned micro-enterprises
Recognition is based on qualifying expenditure and the applicable B-BBEE CodesSkills Development (SD)
Where qualifying skills-development activities are included, training and development outcomes can be evidenced through the Fund's reporting infrastructure.
Subject to applicable SETA and B-BBEE requirements.Socio-Economic Development (SED)
Qualifying social investment can support SED outcomes through measurable socioeconomic benefits to eligible beneficiaries.
Recognition is subject to the applicable B-BBEE Codes and verification requirements.See how a contribution to EPF SSIF can be structured to support qualifying B-BBEE recognition subject to the applicable Codes of Good Practice, expenditure qualification, and verification by an accredited B-BBEE verification agency.
Each element below draws from the same contribution the sliders share one pool that cannot exceed 100%.
Grant funding capitalises productive assets and starter stock for qualifying Black-owned micro-enterprises.
Recognition is based on qualifying ED expenditure and applicable B-BBEE Codes.
Reaching community beneficiaries where at least 75% are Black.
Subject to proving measurable socioeconomic benefit to eligible beneficiaries.
Structured training delivered through accredited learning platforms.
Subject to SETA requirements including approved WSP, ATR, and PIVOTAL reports.
Modelled separately on its own and not drawn from the pool on the left. Requires direct procurement relationships.
Requires an evidenced procurement relationship verified separately from Section 18A social investments.
Compliance note. B-BBEE recognition is subject to the applicable Codes of Good Practice, the qualification of the underlying expenditure, beneficiary eligibility and verification by an accredited B-BBEE verification agency. Anti-double-counting provisions apply, and the same expenditure cannot be recognised across multiple scorecard elements.
ESD and Preferential Procurement recognition requires qualifying expenditure and appropriate structures that are separate from Section 18A social investment contributions, including direct procurement or enterprise-development relationships where applicable.
Corporate Deliverable Package
EPF SSIF 1 delivers a complete, audit-ready CSI package, structured for B-BBEE verification, Integrated Reporting, and board-level accountability.
Issued immediately upon contribution via the registered PBO. Valid for SARS submission. Reduces net cost of your CSI spend.
Independently audited. Covers Skills Development and SED pillar documentation. Structured for your B-BBEE verification agency.
Audited social impact data including jobs created, skills trained and enterprise revenue, formatted for direct use in your Integrated Annual Report.
Real-time, live view of every asset your CSI budget funded. GPS location, revenue, job count accessible by your sustainability team 24/7.
Structured evidence pack for Skills Development and SED pillars. Aligned to B-BBEE Codes of Good Practice. Audit-ready format.
Invite your team to participate in VSI Platform impact reviews, ward visits, and entrepreneur mentorship days aligned to employee volunteering programmes.
Independently verified annual summary published by the Fund's appointed Impact Auditor. Suitable for ESG, sustainability, and stakeholder reports.
Catalytic Opportunity
Why Donate Here
South Africa's structural unemployment crisis is a multi-generational challenge. Conventional philanthropy has failed because capital is deployed once, consumed once, and gone.
Traditional Philanthropy: The Problem
EPF SSIF 1: The Solution
Legacy & Governance
EPF SSIF 1 is designed to meet family-office-grade due diligence standards. Independent governance, named trustees on the committee, mandated audit and legal oversight.
Mandated seats for independent legal counsel and a top-tier audit firm representative. Releases funds only against independently verified impact milestones.
Your donation is held in a ring-fenced Section 18A PBO. Full audit trail from donation to job created. No commingling with commercial funds.
Every quarter, an independently audited impact certificate is issued. Structured for your family office's integrated reporting and stakeholder communications.
Your family office receives personalised, real-time dashboard access. View the performance of every asset your contribution funded, live.
Build a philanthropic narrative your next generation can inherit. A township enterprise that creates 10 jobs today will create 20 tomorrow as the circular engine reinvests covenant flows.
At 5-year intervals, audited cumulative impact reports give your family office a full lifecycle account of every Rand contributed, suitable for foundation board reporting.
Tax Efficiency & Structuring
Contributions via the registered PBO qualify for Section 18A tax deductibility under the South African Income Tax Act, reducing the net cost of your philanthropy and increasing its leverage.
Make a donation of any amount from R1 000 to the registered PBO. No upper limit on tax-deductible contributions (subject to income limits).
Section 18A tax deduction certificate issued upon receipt of funds. Valid for submission with your SARS annual tax return.
Your contribution is deductible against your taxable income, reducing your effective tax liability.
Audited impact receipts structured for use in your family office's integrated or sustainability report.
Your Donor Package
EPF SSIF 1 delivers a comprehensive donor package: structured, reportable, and independently verified. Every contribution is tracked from receipt to job creation.
Issued immediately upon contribution. Valid for SARS annual submission. Reduces your effective tax liability on the full contribution amount.
Independently audited. Includes: job creation count and duration, skills development completions, enterprise revenue, B-BBEE pillar documentation.
Real-time, live view of every asset your contribution funded. GPS location, revenue generated, and job count. Visible 24/7.
Structured evidence pack for Skills Development and SED pillars. Aligned to B-BBEE Codes of Good Practice. Audit-ready.
Cumulative 5-year impact account: total jobs created, sustained, skills trained, and enterprise revenue generated from your donations.
Annual letter from the independent governance committee confirming deployment, compliance, and PBO integrity for your family office records.
SED Obligation
The SED Problem
SED is the most misunderstood element of the B-BBEE scorecard. Most companies overspend on SED and underdeliver on documentation, leaving points on the table at verification time.
NGO beneficiary counts and community programmes rarely translate into auditable job creation data. Your B-BBEE verification agency cannot accept manual reports.
You write the cheque and receive a receipt, but the SED pillar requires evidence of socio-economic upliftment, not just a payment confirmation.
SED spend is consumed annually with no compounding effect. Your budget resets every year, and so does your impact problem.
B-BBEE verification agencies increasingly challenge self-reported SED outcomes. Without independent, timestamped data, your points are at risk.
SED Deliverable Package
Every SED contribution is structured for maximum scorecard impact and full B-BBEE verification agency compliance. No manual reports. No unverifiable outcomes.
Issued immediately upon contribution. Valid for SARS annual submission. Reduces your net cost of SED compliance.
Independently audited. Covers verified job creation count, duration, and ESG inclusion premium data. Structured for your B-BBEE verification agency.
Structured evidence pack aligned to the B-BBEE Codes of Good Practice. Audit-ready format, accepted by accredited verification agencies.
Real-time view of every asset your SED budget funded. GPS location, revenue, and job count accessible 24/7 by your sustainability or compliance team.
Audited social impact data formatted for direct use in your Integrated Annual Report and ESG disclosures. Structured for GRI, King IV, and B-BBEE alignment.