The current Employment Tax Incentive (ETI) minimum wage requirements are as follows:

– The qualifying employee must be paid a wage that exceeds the applicable wage regulating measure, which could be a collective agreement, a sectoral determination, or a binding bargaining council agreement.
-If none of the above measures are applicable, then the minimum wage is R2,000 per month.
-Additionally, the National Minimum Wage Act introduced in 2018, indicates the minimim wage an employee may be paid. This aligns the ETI requirements with the National Minimum Wage Act