ETI refunds (by SARS)
It is important to keep track of the excess amounts by completing each EMP201 monthly return correctly in order to claim any access ETI amount not claimed by the employer during the EMP201 monthly process.

The EMP501 reconciliation return are used for purposes of claiming the excess ETI amount.

The excess amount will be deemed to be zero if any tax debt and/or tax return is outstanding at the end of the next EMP501 reconciliation period.