Managing ETI with SmartPay
SmartPay automatically handles and optimises your entire ETI process
Checking eligibility, calculating correctly, and ensuring you claim every cent you’re entitled to.
Understanding Employment Tax Incentive
The Employment Tax Incentive is one of the easiest ways for South African employers to save money. If you already submit PAYE, you can switch on ETI in eFiling, run it through your payroll as normal, and SARS automatically applies the benefit to your EMP201. No extra forms. No special process. No hidden admin.
Who Qualifies?
ETI is designed to encourage youth employment. A qualifying employee must:
Have a valid SA ID, refugee or asylum permit
Earn within the R2,500 – R7,500 remuneration range (from April 2025)
Have been hired on/after 1 October 2013
You can’t claim for family members, domestic workers, employees below minimum wage, or anyone who has used up their 24 ETI months.
And with the higher 2025 threshold, many more employees will now fall within the qualifying bracket.
Why SmartPay Makes ETI Effortless
Checks employee eligibility
Calculates ETI accurately every month
Applies it correctly to payroll and your EMP201
Looks back to identify ETI you missed and helps recover it
So Much More than Payroll
GoSmartHR Payroll is Part of a Much larger HR Solution
ETI is one of the easiest ways to reduce PAYE, improve cash flow, and support youth employment. If your payroll system handles the complexity for you.
SmartPay makes ETI simple, accurate, and maximised.
If you’re unsure whether you’re claiming everything you can, SmartPay can run an ETI Health Check to show you exactly where you’re missing out.
