An employee is a qualifying employee if the employee—
| (i) | is not less than 18 years old and not more than 29 years old at the end of any month in respect of which the employment tax incentive is claimed; |
[Section 6(a)(i) substituted by section 4(1)(b) of the Disaster Management Tax Relief Act, 2020 (Act No. 13 of 2020), GG43883, 5 November 2020 - deemed to have come into operation on 1 April 2020 and apply in respect of any remuneration paid on or after that date but on or before 31 July 2020 (Section 4(2) and deemed to have come into operation on 1 August 2020 and apply in respect of any remuneration paid on or after that date (Section 4(3)]
| (ii) | is employed by an employer that is a qualifying company as contemplated in section 12R of the Income Tax Act, and that employee renders services to that employer mainly within the special economic zone in which the qualifying company that is the employer carries on trade; or |
[Section 6(a)(ii) substituted by section 80(1)(a) of the Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), GG42951, dated 15 January 2020 - effective 1 March 2020 (Section 80(2)]
| (iii) | is employed by an employer in an industry designated by the Minister of Finance, after consultation with the Minister of Labour and the Minister of Trade and Industry, by notice in the Gazette; |
| (i) | is in possession of an identity card referred to in section 14 of the Identification Act, 1997 (Act No. 68 of 1997), issued to that employee after application for the card in terms of section 15 of that Act; |
| (ii) | is in possession of an asylum seeker permit, issued to that employee in terms of section 22(1) of the Refugees Act, 1998 (Act No. 130 of 1998), after application for the permit in terms of section 21(1) of that Act; or |
| (iii) | is in possession of an identity document issued in terms of section 30 of the Refugees Act, 1998 (Act No. 130 of 1998); |
[Section 6(b) amended by section 115(1)(a) of Act No. 43 of 2014]
| (c) | in relation to the employer, is not a connected person as defined in section 1 of the Income Tax Act; |
| (d) | is not a domestic worker as defined in section 1 of the Basic Conditions of Employment Act, 1997 (Act No. 75 of 1997); |
| (e) | was employed by the employer or an associated person on or after 1 October 2013 in respect of employment commencing on or after that date; |
[Section 6(e) substituted by section 4(1)(d) of the Disaster Management Tax Relief Act, 2020 (Act No. 13 of 2020), GG43883, 5 November 2020 - deemed to have come into operation on 1 April 2020 and apply in respect of any remuneration paid on or after that date but on or before 31 July 2020 (Section 4(2) and deemed to have come into operation on 1 August 2020 and apply in respect of any remuneration paid on or after that date (Section 4(3)]
| (f) | is not an employee in respect of whom an employer is ineligible to receive the incentive by virtue of section 4; and |
[Section 6(f) amended by section 115(1)(b) of Act No. 43 of 2014]
| (g) | receives remuneration in an amount less than R6 500 in respect of a month: |
[Section 6(g) substituted by section 80(1)(b) of the Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), GG42951, dated 15 January 2020 - deemed to have come into operation 1 March 2019 (Section 80(3)]
Provided that the employee is not, in fulfilling the conditions of their employment contract during any month, mainly involved in the activity of studying, unless the employer and employee have entered into a learning programme as defined in section 1 of the Skills Development Act, 1998 (Act No. 97 of 1998), and, in determining the time spent studying in proportion to the total time for which the employee is employed, the time must be based on actual hours spent studying and employed.
[Section 6 proviso inserted by section 59(1) of the Taxation Laws Amendment Act, 2021 (Act No. 20 of 2021), Notice No. 770, GG45787, dated 19 January 2022 - comes into operation on 1 March 2022 and applies in respect of years of assessment commencing on or after that date (section 59(2))]
