Our courses range from 1 to 4 days in duration. For every training session, the rooms are set up to allow maximum interaction between trainer and each trainee as well as allowing ample room for group discussions and group activities as the courses are highly interactive.

Our courses can be conducted as public courses or for in-house corporate training with a group size of maximum 20 trainees and a minimum of 10. However, PNGIM highly recommends corporate
in-house training as it allows trainees to discuss and link the concepts learned, on the course, back to work-related issues that they face in their different sections/ branches, allowing them to share ideas on how best to deal with those issues.


TRAINING TYPE
Public and Corporate In-House (In-House highly recommended)

COURSE TYPE
Course highly interactive allowing trainer/ trainee discussions as well as
group discussions among trainees

DURATION
1-4 days for our short courses

GROUP SIZE
Maximum of 20 people and minimum 10 people per training session.

VENUE
The Lamana Hotel Conference Rooms

PNGIM was established about 11 years ago for the purpose of working with its clients in effectively identifying staff training needs and efficiently meeting those needs through the use of clients’ annual training levy in training and developing their national staff.

WHAT IS THE TRAINING LEVY (TL)?
To give you an insight into what the Training Levy is, under section 4(1) of the Income Tax Assessment Act 1959, the training levy is deemed to be an income tax. Hence employers required to pay training levy will not get an income tax deduction for that payment, they do, however, get a deduction forqualifying training expenses.

WHO IS LIABLE TO PAY IT? 
Anyone who is an employer with an annual payroll in excess of K200, 000 is potentially liable to pay the Training Levy. It embraces all forms of business organisation – sole traders, partnerships, companies, churches, hospitals; schools etc. whether resident or non-resident and includes exempt bodies.

WHAT ARE QUALIFYING TRAINING EXPENSES?
These are expenses associated with the training of citizen employees. Specific
“Qualifying Training Expenses” are:

1. The salary or wages of Bona Fide apprentices
2. The salary or wages of citizen employees receiving full time education at:
      a. An approved Education Institution, or
      b. An “Approved Business Training Course”
3. The salary or wages of citizen employees attending part time training at an “Approved Business Training Course” for the period of time spent attending the course
4. Payments of expenses by or on behalf of citizen employees as a result of their attending a professional training course of a type or at an institution referred to in 2. Above
5. The salary or wages of training officers


HOW IS THE LEVY CALCULATED?
The maximum amount of TL payable is 2% of the “Payroll” for the year. However, if “Qualifying Training Expenses” exceed 2% of the payroll, no TL at all is payable. If they do not exceed 2% of the payroll, the TL payable is an amount equal to that deficiency.

Any training expenditure in excess of the maximum TL payable cannot be carried forward to the next year or be transferred for the benefit of a related company.