The National Treasury and SARS published the second batch of the 2021 Draft Taxation Laws Amendment Bill  (TLAB) and 2021 Draft Tax Administration Laws Amendment Bill (TALAB), which contains emergency tax measures taking effect on 1 August 2021. These measures include the expansion of the employment tax incentive (ETI) and a PAYE deferral. Although not promulgated yet, these Bills provide the necessary legislative amendments required to implement the Covid-19 tax relief measures.

• It is proposed that the expansion of the ETI be reinstated for another limited four-month period (Aug – Nov), following the design implemented in 2020 (in other words it is the same in principle, however for different months).
• It is proposed that the PAYE deferral relief measure be reinstated for another limited three-month period.

For more information please see the Explanatory Notes on the Emergency Tax Relief measures.

Sage Pastel Payroll will be releasing an update, 2022 Update 2, to incorporate these changes.  The PROPOSED date for this release is the 1st of September 2021.  We advise that you do not submit your August EMP201 before you have updated to this update.