Tax and ETI Amendments 2017/2018 - Sage South Africa

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Tax and ETI Amendments 2017 / 2018 Income Tax and ETI Amendments 2017 / 2018 Page 1 of 17 Contents 1 Employment Tax Incentive (ETI) Changes ........................................ ........................................ ....... 2 Wage Qualifying Test ........................................ ........................................ ................................... 2 Before March 2017 ........................................ ........................................ .................. 2 From March 2017 ........................................ ........................................ .................... 3 Employed and Remunerated Hours ........................................ .................................. 4 Actual Wage.

Income Tax and ETI Amendments 2017/2018 Page 3 of 17 1.1.2 From March 2017 The legislation was amended to change the word from ‘employed’ to ‘employed and paid remuneration’ in

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