Page 235 - Juta's Indirect Tax

s 10 UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002 s 19
Insurance Commissioner may allow, such additional particulars as may reasonably be required to give effect to the purpose of this Act.
11 Payment of amounts collected by Commissioner into National Revenue Fund
(1) The contributions, interest and penalties collected by the Commissioner in terms of this Act must, after deduction of any refunds, be paid into the National Revenue Fund.
(2) The total amount of contributions, interest and penalties paid into the National Revenue Fund in terms of subsection (1) is a direct charge against the National Revenue Fund for the credit of the Unemployment Insurance Fund.
(3) The Director-General must, within 14 days after receipt of the notice from the Commissioner in terms of section 8 (4), authorise the transfer of the amount of the contributions, interest and penalties paid into the National Revenue Fund to the Unemployment Insurance Fund.
12 Interest on late payment
(1) An employer who fails to pay the full amount of any contribution within the period for payment prescribed by this Act, must pay interest on the outstanding amount at the rate contemplated in paragraph (b) of the de nition of ‘prescribed rate’ in section 1 of the Income Tax Act, calculated from the day following the last day for payment to the day that payment is received by the Commissioner or Unemployment Insurance Commissioner, as the case may be.
(2) The Commissioner may prescribe by notice in the Gazette that any interest payable in terms of this section be calculated on the daily balance owing and compounded monthly, and such method of determining interest will apply from such date as the Commissioner may prescribe.
[S. 12 substituted by s. 82 of Act 30 of 2002 and by s. 50 of Act 18 of 2009.]
13 Penalties on default
(2) . . .
[Sub-s. (2) deleted by s. 271 of Act 28 of 2011.]
(3) . . .
[Sub-s. (3) substituted by s. 83 (1) of Act 30 of 2002 and
deleted by s. 271 of Act 28 of 2011.] (4) . . .
[Sub-s. (4) added by s. 51 (1) (b) of Act 18 of 2009 and deleted by s. 271 of Act 28 of 2011.]
14 . . .
[S. 14 repealed by s. 271 of Act 28 of 2011.]
15 Labour inspectors
(1) The Commissioner or Unemployment Insurance Commissioner may request a labour inspector to assist in the investigation of any employer required to contribute in terms of section 8 or 9, as the case may be.
[Sub-s. (1), previously s. 15, renumbered by s. 271 of Act 28 of 2011.]
(2) An inspector has the same powers afforded to a senior SARS of cial, a SARS of cial or SARS under Chapter 5 of the Tax Administration Act.
[Sub-s. (2) added by s. 271 of Act 28 of 2011.]
CHAPTER 3 GENERAL (ss 16-19)
16 Collection costs
(1) Subject to subsection (2), the Director-General must, on a monthly basis, defray the costs of collection by the Commissioner from the Unemployment Insurance Fund.
(2) The total amount of the costs contemplated in subsection (1), excluding the start-up capital which must be defrayed from the budget of the Department of Labour, shall be equal to one and a half per cent of the total amount of the payments collected, or where the actual expense exceeds one and a half per cent of that amount, such actual costs.
17 . . .
[S. 17 repealed by s. 271 of Act 28 of 2011.]
18 Regulations
The Minister may, by notice in the Gazette and after consultation with the Minister of Labour and the Unemployment Insurance Commissioner, make regulations about any matter which may be prescribed by regulation in terms of this Act or which is necessary to be prescribed for the effective administration of this Act.
19 Short title and commencement
This Act is called the Unemployment Insurance Contributions Act, 2002, and takes effect on a date to be determined by the President by proclamation in the Gazette.
Pendlex
[NB: S. 12 has been repealed by s. 271 of Act 28 of 2011, a provision which will be put into operation by proclamation.]
(1) If any contribution remains unpaid after the last day for payment thereof as contemplated in section 8 (1), 8 (1A) or 9 (1), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of the unpaid amount but the Commissioner or the Unemployment Insurance Commissioner, as the case may be, may remit the penalty or any portion thereof in accordance with the provisions of Chapter 15 of the Tax Administration Act.
[Sub-s. (1) substituted by s. 271 of Act 28 of 2011 and by s. 25 (1) of Act 39 of 2013 – date of commencement: 1 March 2014; the substitution applies iro tax periods commencing on or after that date.]
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Pendlex
[NB: Sub-s. (1) has been deleted by s. 51 (1) (a) of Act 18 of 2009, a provision which will come into operation on a date to be determined by the Minister.]
UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT