Page 232 - Juta's Indirect Tax

s 1 UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002 s 4
‘contribution’ means the contribution determined in terms of section 6;
[NB: The de nition of ‘contribution’ has been substituted by s. 47 (1) of Act 18 of 2009, a provision which will come into operation on a date to be determined by the Minister of Finance. See Pendlex below.]
‘Director-General’ means the Director-General as de ned in the Unemployment Insurance Act;
‘domestic worker’ means an employee who performs domestic work in the home of his or her employer, and includes a—
(a) gardener;
(b) person employed by a household as a driver of a motor vehicle; and
(c) person who takes care of any person in that home, but does not include a farm worker;
‘employee’ means any natural person who receives any remuneration or to whom any remuneration accrues in respect of services rendered or to be rendered by that person, but excludes an independent contractor;
‘employer’ means ‘employer’ as de ned in paragraph 1 of the Fourth Schedule to the Income Tax Act, and includes a ‘representative employer’ as de ned in that Schedule;
‘ nancial year’ means the period commencing on the rst day of March in any year and ending on the last day of February in the following year;
‘Income Tax Act’ means the Income Tax Act, 1962 (Act 58 of 1962);
‘labour inspector’ means a labour inspector as de ned in the Unemployment Insurance Act;
‘Minister’ means the Minister of Finance; ‘regulation’ means a regulation made under section 18; ‘remuneration’ means ‘remuneration’ as de ned in
paragraph 1 of the Fourth Schedule to the Income Tax Act, but does not include any amount paid or payable to an employee—
(a) by way of any pension, superannuation allowance or
retiring allowance;
(b) which constitutes an amount contemplated in
paragraphs (a), (cA), (d), (e) or (eA) of the de nition of ‘gross income’ in section 1 of the Income Tax Act; or
(c) by way of commission;
‘seasonal worker’ ...
[De nition of ‘seasonal worker’ deleted by s. 207 (1) of Act 45 of 2003.]
‘Tax Administration Act’ means the Tax Admini- stration Act, 2011;
[De nition of ‘Tax Administration Act’ inserted by s. 271 of Act 28 of 2011.]
‘this Act’ includes the regulations;
‘Unemployment Insurance Act’ means the Unemploy- ment Insurance Act, 2001;
‘Unemployment Insurance Commissioner’ means the Commissioner designated by the Minister of Labour in terms of section 43 of the Unemployment Insurance Act;
‘Unemployment Insurance Fund’ means the Fund established by section 4 of the Unemployment Insurance Act.
[Sub-s. (1), previously s. 1, renumbered by s. 271 of Act 28 of 2011.]
(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.
[Sub-s. (2) added by s. 271 of Act 28 of 2011.]
2 Purpose of Act
The purpose of this Act is to provide for—
(a) the payment of contributions for the bene t of the
Unemployment Insurance Fund; and
(b) procedures for the collection of such contributions.
3 Administration of Act
(1) This Act must be administered by the Commissioner, in accordance with the provisions of the Tax Administration Act.
[Sub-s. (1) substituted by s. 271 of Act 28 of 2011.]
(1A) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.
[Sub-s. (1A) inserted by s. 271 of Act 28 of 2011.]
(2) In addition to section 9 of the Tax Administration Act, and in accordance with section 10 of that Act, the Commissioner may delegate any power or assign any duty which relates to the collection of—
(a) contributions payable to the Unemployment
Insurance Commissioner in terms of section 9; and (b) any information to be submitted by employers in
terms of this Act,
to the Unemployment Insurance Commissioner.
[Sub-s. (2) substituted by s. 271 of Act 28 of 2011.]
4 Application of Act
(1) This Act applies to all employers and employees, other than—
(a) an employee and his or her employer, where such
employee is employed by that employer for less than
24 hours a month;
(b) employees under a contract of employment contem-
plated in section 18 (2) of the Skills Development
Act, 1998 (Act 97 of 1998), and their employers;
[Para. (b) substituted by s. 208 (1) (a) of Act 45 of 2003.] (c) employees in the national and provincial spheres of government who are of cers or employees as de ned in section 1 (1) of the Public Service Act, 1994
(Proclamation 103 of 1994), and their employers;
[Para. (c) substituted by s. 208 (1) (a) of Act 45 of 2003.]
(d) an employee and his or her employer, where that employee has entered the Republic for the purpose of carrying out a contract of service, apprenticeship or learnership within the Republic if upon the termination thereof the employer is required by law or by the contract of service, apprenticeship or learnership, as the case may be, or by any other agreement or undertaking, to repatriate that person, or if that person is so required to leave the Republic;
(e) the President, Deputy President, a Minister, Deputy Minister, a member of the National Assembly, a permanent delegate to the National Council of Provinces, a Premier, a member of an Executive Council or a member of a provincial legislature; and
[Para. (e) added by s. 144 (1) (c) of Act 24 of 2011
(date of commencement deemed to have been 1 April 2002) and by s. 152 (1) (c) of Act 22 of 2012 – date of commencement also deemed to have been 1 April 2002.]
Pendlex (to come into operation on the date to be determined by the Minister)
‘contribution’ means the contribution determined in terms of section 6 and any administrative penalty levied in terms of this Act;
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Juta’s IndIrect tax 2016