FAQ: 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.

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