Page 234 - Juta's Indirect Tax

s 8
UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002 s 10
a contribution as determined in terms of section 6, or otherwise ceases to be an employer, within 14 days after the date on which the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be, or within such longer time as the Commissioner may approve,
render to the Commissioner such return as the Commissioner may prescribe.
[Sub-s. (2A) inserted by s. 48 of Act 18 of 2009 and substituted by s. 32 (1) of Act 8 of 2010.]
(3) . . .
[Sub-s. (3) substituted by s. 81 of Act 30 of 2002 and deleted by s. 271 of Act 28 of 2011.]
(4) The Commissioner must notify the Director- General, within such period as may be agreed upon between the Commissioner and the Director-General, of the amount of the contributions, interest and penalties collected from, and refunds made to, employers during the previous month and provide such further particulars as may be agreed upon by the Commissioner and the Director-General.
9 Payment of contribution to Unemployment Insurance Commissioner and refund
(1) (a) For the purpose of this section, ‘employer’
means an employer who—
(i) is not required to register as an employer in terms of
paragraph 15 of the Fourth Schedule to the Income
Tax Act;
(ii) has not registered voluntarily as an employer in terms
of the Fourth Schedule to the Income Tax Act; or
(iii) is not liable for the payment of the skills development levy in terms of the Skills Development Levies Act,
1999 (Act 9 of 1999).
(b) Subject to subsection (5), an employer must, on a
monthly basis and in respect of every employee in the employment of that employer, pay to the Unemployment Insurance Commissioner not later than seven days, or such longer period as the Unemployment Insurance Commissioner may determine, after the end of the month in respect of which contributions are payable the amount of—
(i)
may elect to make payment of the full amount of the total contributions in respect of that nancial year in a single payment within 7 days after the beginning of that nancial year.
(b) If an employer discovers that the amount of the payment contemplated in paragraph (a) is less than the amount payable in respect of all its employees in terms of section 6 (1) (a) or (b), that employer must as soon as possible but before the end of the nancial year in question pay the outstanding amount to the Unemployment Insurance Commissioner.
9A Estimated assessments
(1) Where any employer who is required to pay the amount of all employees’ contributions and the employer’s contributions in respect of every employee in the employment of that employer to the Unemployment Insurance Commissioner in terms of section 9—
(a) has failed to submit a statement as required in terms
of section 9 (2);
(b) has furnished a return as required in terms of section
9 (2) but the Commissioner is not satis ed with the
return;
(c) has failed to deduct or withhold employees’
contributions; or
(d) has failed to pay over any contributions deducted or
withheld,
and such employer has not been absolved from his or her liabilities in terms of the provisions of this Act, the Unemployment Insurance Commissioner may make a reasonable estimate of the amount of any contributions due in terms of section 6 and issue to the employer a notice of assessment for the unpaid amount.
[Sub-s. (1) substituted by s. 271 of Act 28 of 2011.]
(2) An employer shall be liable to the Commissioner for the payment of the amount of any employees’ contribution so estimated as if such amount was deducted or withheld as contemplated in section 7.
(3) Any estimate of the contribution payable by an employer in terms of subsection (1), shall be subject to objection or appeal.
[S. 9A inserted by s. 49 of Act 18 of 2009.]
10 Duty to register as employer and duty to provide particulars
(1) An employer to whom this Act applies must apply for registration to the Commissioner, in accordance with Chapter 3 of the Tax Administration Act, or the Unemployment Insurance Commissioner, in such manner and within such period as may be prescribed by the Unemployment Insurance Commissioner.
[Sub-s. (1) substituted by s. 271 of Act 28 of 2011.]
(2) . . .
[Sub-s. (2) deleted by s. 271 of Act 28 of 2011.]
(3) Each employer contemplated in sections 8 and
9, must, before the seventh day of each month, submit to the Unemployment Insurance Commissioner such information relating to its employees as the Minister may prescribe by regulation, including details relating to— [Words in sub-s. (3) preceding para. (a) substituted by
the employee’s contribution which must be withheld from the remuneration of the employee during that month, as contemplated in section 7 (1) or (2); and
(ii) the employer’s contribution as contemplated in section 6 (1) (b).
(2) An employer must, together with the payment contemplated in subsection (1), submit a statement in such form as the Unemployment Insurance Commissioner may require and re ecting the amount of the payment and such other particulars as the Minister may prescribe by regulation.
(3) The Unemployment Insurance Commissioner must pay all contributions, interest and penalties collected into the Unemployment Insurance Fund.
(4) If the amount of any contribution, interest or penalty paid by an employer to the Unemployment Insurance Commissioner was not due or payable, or was in excess of the amount due or payable in terms of this Act, that amount or such excess amount must be refunded to that employer by the Unemployment Insurance Commissioner from the Unemployment Insurance Fund.
(5) (a) Where an employer on reasonable grounds believes that the total amount payable in terms of section 6 (1) (a) and (b) in respect of all its employees during any nancial year will not exceed such amount as the Unemployment Insurance Commissioner may from time to time determine by notice in the Gazette, the employer
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(a) (b)
s. 32 of Act 21 of 2012 – date of commencement: 20 December 2012.]
the termination of the employment of any employee; and
the appointment of any employee by the employer.
(4) The Commissioner or the Unemployment Insurance Commissioner, as the case may be, may request the employer to provide within 30 days of the request, or such extended period as the Commissioner or Unemployment
Juta’s IndIrect tax 2016