Abstract We have computed semi-inclusive spin asymmetries for proton and deuteron targets including next to leading order (NLO) QCD corrections and contributions coming from the target fragmentation region. These corrections have been estimated using NLO fragmentation functions, parton distributions and also a model for spin dependent fracture functions which is proposed here. We have found that NLO corrections are small but non-negligible in a scheme where gluons are polarised and that our estimate for target fragmentation effects, which is in agreement with the available semi-inclusive data, does not modify significantly charged asymmetries but is non negligible for the so called difference asymmetries.