The ETI became effective 1 January 2014, and an employer is only eligible to receive the ETI from this date.
However, back-dated ETI may only be claimed for a maximum of 6 months which falls within a 6 months employer reconciliation period (EMP501), provided it is claimed under the ETI Calculated amount on a current Monthly Employer Declaration (EMP201) before the end of the 6 months employer reconciliation period. E.g., where a qualifying employee was employed from 1 May 2016 and the employer only realises the error in August 2017, back-dated ETI may only be claimed from March to August 2017 in the August 2017 EMP201 under ETI Calculated amount provided the August 2017 EMP201 is submitted not later than 31 August 2017. The back-dated ETI in respect of this qualifying employee for the months of May 2016 to February 2017 may not be claimed.
