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Employment Tax Incentive Act 26 of 2013; Skills Development Act 97 of 1998; Skills Development Levies Act 9 of 1999 & Regulations

ISBN                9781485151111

Edition             11th edition

Year                 19 May 2023

Language        English

Category         Labour

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Further Legislative Developments

  • Skills Development Act 97 of 1998 & Skills Development Levies Act 9 of 1999: The administration and powers and functions entrusted to the Minister by these Acts transferred to the Minister of Higher Education and Training (Proc 199 in GG 51368 of 11 October 2024)
  • Skills Development Levies Act 9 of 1999: S. 3 (4) (c) substituted by the Revenue Laws Second Amendment Act 44 of 2024, with effect from 1 September 2024
  • Employment Tax Incentive Act 26 of 2013: Ss. 1 & 5 amended by the Taxation Laws Amendment Act 42 of 2024, with effect from 1 March 2025

Proposed Future Developments

  • Skills Development Act 97 of 1998: National Skills Authority (NSA) Draft Regulations to conduct Investigations in terms of s. 36 read with s. 5 of the Act published for comment (GN 404 in GG 43154 of 26 March 2020) (p3)
  • Skills Development Act 97 of 1998: Draft Sector Education and Training Authorities (SETAs) Grant Regulations regarding monies received by a SETA and related matters published for comment (GN 2971 in GG 47926 of 27 January 2023) (p56)

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