Page 231 - Juta's Indirect Tax

s 1 UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002 s 1 UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002
[ASSENTED TO 27 MARCH 2002] [DATE OF COMMENCEMENT: 1 APRIL 2002]
(English text signed by the President)
as amended by
Taxation Laws Amendment Act 30 of 2002
Revenue Laws Amendment Act 45 of 2003
Taxation Laws Second Amendment Act 18 of 2009
Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010 Taxation Laws Amendment Act 24 of 2011
Tax Administration Act 28 of 2011
Tax Administration Laws Amendment Act 21 of 2012
Taxation Laws Amendment Act 22 of 2012
Tax Administration Laws Amendment Act 39 of 2013
ACT
To provide for the imposition and collection of contributions for the bene t of the Unemployment Insurance Fund; and to provide for matters connected therewith.
BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:— TABLE OF CONTENTS
Sections
1 De nitions
2 Purpose of Act
3 Administration of Act
4 Application of Act
CHAPTER 1 INTRODUCTORY PROVISIONS
CHAPTER 2
DUTY TO CONTRIBUTE, AND RECOVERY OF CONTRIBUTIONS
5 Duty to contribute to Fund
6 Determination of contribution
7 Employer must deduct employee’s contribution
8 Payment of contribution to Commissioner and refund
9 Payment of contribution to Unemployment Insurance Commissioner and refund
9A Estimated assessments
[S. 9A inserted by s. 49 of Act 18 of 2009.]
10 Duty to register as employer and duty to provide particulars
11 Payment of amounts collected by Commissioner into National Revenue Fund
12 Interest on late payment
[S. 12 substituted by s. 82 of Act 30 of 2002 and by s. 50 of Act 18 of 2009.]
13 Penalties on default
14 .. .
15 Labour inspectors
16 Collection costs
17 .. .
[S. 14 repealed by s. 271 of Act 28 of 2011.]
CHAPTER 3 GENERAL
[S. 17 repealed by s. 271 of Act 28 of 2011.]
18 Regulations
19 Short title and commencement
CHAPTER 1 INTRODUCTORY PROVISIONS (ss 1-4)
1 De nitions
(1) In this Act, unless the context indicates otherwise—
‘Board’ means the Unemployment Insurance Board established in terms of section 47 of the Unemployment Insurance Act;
‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;
[De nition of ‘Commissioner’ substituted by s. 271 of Act 28 of 2011.]
Juta’s IndIrect tax 2016
223
UNUENMEPLMOYPMLEONYTMINESNURTANINCESCUORNATRNIBCUETICONOSNATCRTIBUTIONS ACT