May 2025

Qualifying criteria Employers   Employees Meet the qualifying conditions as prescribed by regulation A valid South African ID, Asylum Seeker permit, or Refugee ID     Registered for PAYE   Between 18 and 29 years old (age limit doesn’t apply in Special Economic Zones)   Must not have displaced employees to claim the ETI  

Tax avoidance Tax evasion Legal Illegal Uses legitimate tax strategies Uses deceptive practices Transparent reporting Concealment of information Works within tax law Violates tax law May be encouraged through tax incentives Subject to penalties and prosecution