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Employer Qualifying Criteria

If the employer meets all the qualifying criteria mentioned in the latest Business Requirements Specification (BRS) of the South African Revenue Service (SARS), the ETI indicator (3026) will be present in the certificate. By adhering to these qualifying criteria, employers can determine their eligibility for ETI benefits as outlined by SARS.

Below are the qualifying criteria for employers mentioned in the BRS:

Qualifying Criteria

  1. Type of Certificate: The certificate type (identified by code 3015) must be IRP5 or IT3(a).
  2. Year of Assessment: The Year of Assessment (identified by code 3025) must be 2014 or later.
  3. Period of Reconciliation: The Period of Reconciliation (identified by code 2031) must be 201402 or later.
  4. Employer SIC Code: The Employer’s SIC7 code (identified by code 2082) must not be one of those listed in the specified appendix. Refer to the Standard Industrial Classification (SIC) Codes section below.

Standard Industrial Classification (SIC) Codes

If an employer’s SIC Code corresponds to any of the following codes listed in Appendix D of the BRS, the company will not qualify for ETI benefits:

  • 84111 (General public administration at National Government level)
  • 84112 (General public administration at Provincial Government level)
  • 84113 (Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security at National Government level)
  • 84121 (Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security at National Government level)
  • 84122 (Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security at Provincial Government level)
  • 84123 (Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security at Local Government level)
  • 84131 (Regulation of and contribution to more efficient operation of businesses at National Government level)
  • 84132 (Regulation of and contribution to more efficient operation of businesses at Provincial Government level)
  • 84133 (Regulation of and contribution to more efficient operation of businesses at Local Government level)
  • 84140 (Extra budgetary account n.e.c.)
  • 84210 (Foreign affairs)
  • 84220 (Defence activities)
  • 84231 (Public order and safety activities at National Government level)
  • 84232 (Public order and safety activities at Provincial Government level)
  • 84233 (Public order and safety activities at Local Government level)
  • 84300 (Compulsory social security activities)