Employment Tax Incentive (ETI)
Employment Tax Incentive (ETI) is a rebate/incentive from South African Revenue Service offering up to R 27 000 for startup, growth, established businesses across South Africa. Applications are accepted on a rolling basis.
Overview
Cut your monthly PAYE bill by hiring young workers aged 18 to 29 who earn less than R7,500 a month. You can claim up to R1,500 per month per qualifying employee in their first 12 months, and up to R750 per month in the second 12 months - up to R27,000 per employee over two years. No application needed: registered employers claim it on their monthly EMP201 PAYE return. The incentive runs until 28 February 2029.
Programme details last verified on 12 June 2026.
Full Description
Tax incentive reducing PAYE for hiring young workers (18-29). Updated April 2025: employees earning under R7,500/month qualify. Max incentive R2,500/month for first 12 months.
Eligibility Criteria
Frequently Asked Questions
How much funding does Employment Tax Incentive (ETI) offer?
Employment Tax Incentive (ETI) offers up to R 27 000 per applicant.
Who qualifies for Employment Tax Incentive (ETI)?
Employment Tax Incentive (ETI) targets startup, growth, established businesses across South Africa.
When is the deadline for Employment Tax Incentive (ETI)?
Applications are accepted on a rolling basis.
How do I apply for Employment Tax Incentive (ETI)?
Check your eligibility with the free readiness check on Okhantu, prepare the required documents, then apply on the provider's website.
Prepare Your Application
Increase your chances of success with these preparation resources.
Provider Guide
Learn about South African Revenue Service's application process
Document Checklist
Requirements and deadlines
Download Templates
Business plan, cash flow, projections
Legal Framework
Relevant legislation and compliance
Compliance Check
Verify your CIPC, SARS, B-BBEE status
Get Expert Help
Find a funding specialist