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.