Employment Tax Incentive (ETI)

The section regarding the R20 million cap on ETI claims has been scrapped and is not part of the Taxation Laws Amendment Bill which was signed into Law on 11 January 2017.

After a recommendation by Finance Minister Pravin Gordhan the cap on ETI was removed.

Going forward SARS and Treasury will monitor the affordability of the programme. Should cost-containment of the ETI program be required, the imposition of a cap will be reviewed.

All other changes as stipulated in the previous news flash of 13 January 2017 remain the same.


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