An employer can’t claim the ETI (i.e. reduce their PAYE (Employees’ Tax) liability) if on the last day of the month, the employer-
- Has failed to submit any return/declaration
- Has any tax debt outstanding, excluding a tax debt –
o Where an agreement has been made for a deferral payment
o That has been suspended pending an objection or appeal or
o Where the tax debt is less than R100.
- Has paid the employee a wage exceeding R6 000 in a specific month.