Limitation on claiming the calculated ETI
Section 8 of the Act states that although the employer is allowed to calculate the claimable ETI for a specific month, the employer may not be able to claim such calculated ETI amount if —
• any tax return is outstanding
• any outstanding debt exists on the employer’s account excluding—
o instalment payment agreement;
o procedure for compromise of tax debt;
o payment of debt pending objection or appeal; or
o if the tax debt is less than R100.

Where the above limitation exists on the claiming of the available ETI for the specific month, the employer must still complete the calculated ETI for the specific month in the relevant field on the EMP201 monthly return.

Note: Tax returns and debts relate to all tax types for which the employer is or should register at SARS.