An employee’s age must be determined at the end of each month for which the employer is claiming the ETI.
Therefore an employee will start to qualify in the month that they turn 18 and will end in the month prior to the month in which they turn 30, e.g. if the employee’s month of birth is April then the employer may only claim ETI from April going forward in the year the employee turn 18 and up to March in the year the employee turn 30.
