ETI – LEGISLATION BREAKDOWN IN SIMPLE TERMS

1. Eligible employer
The following test must be satisfied to determine if an employer is an eligible employer in terms of ETI –
a) The employer must be registered for PAYE at SARS
b) The employer is NOT a government employer in the national, provincial or local spheres
c) The employer is NOT disqualified from receiving ETI

All three the above criteria must be met to be an eligible employer. If the employer is an eligible employer, then you need to look at whether or not the employer complies with the wage regulating measures in respect of the specific employee.