How does the roll-over of the Employment Tax Incentive (ETI) work?

An incentive amount may be rolled over –

  • If the incentive amount available exceeds Employees’ Tax due in a month. The excess may be carried forward to the next month
  • If the employer does not reduce the PAYE by the ETI, despite the ETI being available to that employer and
  • If the ETI was not available to the employer due to non-compliance. The ETI is deducted in the month in which the employer corrects the non-compliance.

Top Tip: On the first day of the month following the end of the period covered by the employer reconciliation (i.e. 1 September or 1 March each year), the rolled-over amounts may not exceed R6 000 in respect of each qualifying employee who is in the employment of that employer on that date.

Last Updated: 20/02/2014 7:43 AM     print this page
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