Will the Employment Tax Incentive (ETI) also be applicable to seasonal employees (i.e. 6 or 8 months) and/or fixed term contract employees?

The Act does not exclude them as long as they meet the requirements as an employee who qualifies, i.e.

  • Has a valid South African ID
  • Is 18 to 29 years old (please note that the age limit is not applicable if the employee renders services inside a special economic zone (SEZ) to an employer that is operating inside the SEZ, or if the employee is employed by an employer that operates in an industry designated by the Minister of Finance)
  • Is not a domestic worker
  • Is not a “connected person” to the employer
  • Was employed by the employer or an associated person to the employer on or after 1 October 2013 and
  • Is paid the minimum wage applicable to that employer or paid a wage not below R2 000 per month if a minimum wage is not applicable.

Top Tip: There is no limit to the number of qualifying employees that an employer can hire.

Last Updated: 20/02/2014 7:56 AM     print this page
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