No, you are not allowed to increase your ETI liability or utilised amounts from what you initially declared. This is according to legislation. If you should have claimed or utilised ETI and you did not, you cannot go back to increase the value claimed/utilised, you must make the correction in your next EMP201 submission, provided that the submission is for a month in the same reconciliation period. PAYE, SDL and UIF works on accrual basis, while ETI works on transaction basis, i.e. PAYE, SDL and UIF must be fixed in the period the problem occurred while ETI must be fixed in the next period. The only time a change to ETI is allowed for an already submitted period is when the amounts are increased before the due date of the EMP201 or if the amounts are reduced, i.e. you claimed/utilised too much.