Effective 1 April 2025, the values specified in section 7 of the ETI Act (also known as the ETI Table/ETI calculations/ETI values) will be updated as follows:

To calculate ETI the following needs to be considered effective 1 April 2025:

For employees earning between R0 and R2,499.99 per month:
-In the first 12 months of employment, the ETI will be calculated as 60% of the employee’s monthly remuneration.
-In the second 12 months (months 13–24), the ETI will be reduced to 30% of the employee’s monthly remuneration.

For employees earning between R2,500 and R5,499.99 per month:
-A fixed ETI amount of R1,500 will apply for the first 12 months of employment.
-In the second 12 months, the ETI will be reduced to R750 per month.

For employees earning between R5,500 and R7,499.99 per month:
-In the first 12 months, the ETI will be calculated using the formula:
R1,500 – (75% × (monthly remuneration – R5,500))
-In the second 12 months, the ETI will be calculated using the formula:
R750 – (37.5% × (monthly remuneration – R5,500))

Below please find the link for the Draft Bill which was amended with the updated ETI amounts:
https://www.sars.gov.za/legal-lprep-draft-2025-04-2025-draft-rates-and-monetary-amounts-and-amendment-ofrevenue-laws-bill-12-march-2025/