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Employment Tax Incentive - age restriction

04 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The answer to this query is based on legislation as at 2014/03/04.

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.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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