ETI – LEGISLATION BREAKDOWN IN SIMPLE TERMS

Age
An employee will qualify for ETI in the month in which he/she turns 18 and will cease to qualify in the month in which he/she turns 30 (unless the SEZ or designated industry is applicable to the employee). The age test for ETI is applied at the last day of the specific month although the payroll may be processes a few days before the last day of the end of the specific month.
Example: Where an employee turns 29 on 31 January, this employee will qualify for January and the following 11 months. However, the employee will not qualify in January the following year during which he/she turns 30.