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Expanded Employment Tax Incentive (ETI) and validation rules

Expanded Employment Tax Incentive (ETI) and validation rules

3 June 2021 – The Guide for employers in respect of Allowances has been updated to provide clarification and examples pertaining to the requirements of section 8(1)(a)(ii) of the Income Tax Act No.58 of 1962.

Expanded Employment Tax Incentive (ETI) amounts are now included as an annexure, attached to the Guide for Employers in respect of Employment Tax Incentive for the months of April, May, June and July 2020 in terms of the Disaster Management Tax Relief Act No.13 of 2020.

The guides are also updated with validation rules applicable to reconciliation declarations as per version 2.0 of PAYE BRS Employer Reconciliation.

The following external guides and annexure have been updated:

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