- Employment tax incentive descriptive report (August 2016)0.90 MB
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The analysis in this report is based on individual employee tax certificate data, which allows for an analysis of trends in ETI take up across sectors and employees. The data is only available for the 2013/14 and 2014/15 tax years, due to the lags in tax data reporting. The dataset cleaning procedures are outlined in detail in the document.
Take up of the ETI has been strong. R6.06 billion was claimed between January 2014 and February 2016. Take up accelerated in the last half of 2015.
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Report by The South African National Treasury
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