The answer to this query is based on legislation
as at2014/03/04.
Q: My
question is regarding the new Employment Incentive. The maximum age for an
employee to qualify is 29, but I would like to know the following. If An
employee of the age of 29 is employed and 3 months later the employee turns
30, does the incentive stop, or does the employee qualify for the 2 year
period as they where within the age limit when they were first employed?
A: "Qualifying
employees - 6. An employee is a qualifying employee if
the employee— (a) (i) is not less than 18 years old and not more than 29
years old at the end of any month in respect of which the employment tax incentive is claimed; "The employee will stop qualifying for the allowance during the
month when he/she turns 30.