South Africa: Consolidated Acts

[Last checked: 14 March 2025.*]

*The last time this Act was reviewed for updates.

 

UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002

[Updated to 24 December 2024 .**]

**Date of last changes incorporated into this Act.

 

_________________________

English text signed by the President

Assented to 27 March 2002

_________________________

 

Published: G. 23289 of 28 March 2002

Commencement: 1 April 2002

ProcR 28, G. 23284 of 28 March 2002

 

Amended

Taxation Laws Amendment Act 30 of 2002 (G. 23709, with effect from 5 August 2002),

Revenue Laws Amendment Act 45 of 2003 (G. 25864, with effect from 22 December 2003),

Taxation Laws Second Amendment Act 18 of 2009 (G. 32611, with effect from 30 September 2009),

Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010 (G. 33727, s 32 with effect from 30 September 2009),

Taxation Laws Amendment Act 24 of 2011 (G. 34927, s 144 with effect from 1 April 2002),

Tax Administration Act 28 of 2011 (G. 35491, with effect from 1 October 2012 [Proc 51, G. 35687; SARS Interpretation Note 68 (Issue 3)]),

Tax Administration Laws Amendment Act 21 of 2012 (G. 36036, with effect from 20 December 2012),

Taxation Laws Amendment Act 22 of 2012 (G. 36122, came in operation 1 April 2002),

Tax Administration Laws Amendment Act 39 of 2013 (G. 37236, with effect from 1 March 2014),

Taxation Laws Amendment Act 15 of 2016 (G. 40562, with effect from 19 January 2017),

Taxation Laws Amendment Act 17 of 2017 (G. 41342, with effect from 1 March 2018),

Tax Administration Laws Amendment Act 33 of 2019 (G. 42952, came in operation 15 January 2020),

Tax Administration Laws Amendment Act 24 of 2020 (G. 44080, with effect from 20 January 2021),

Revenue Laws Second Amendment Act 44 of 2024 (G. 51828 with effect from 1 September 2024).

 

Uncommenced Amendments

Taxation Laws Second Amendment Act 18 of 2009 (G. 32611, with effect from date to be determined by Minister of Finance),

Tax Administration Act 28 of 2011 (G. 35491, with effect from 1 October 2012 [Proc 51, G. 35687; SARS Interpretation Note 68 (Issue 3)]),

 

ACT

 

To provide for the imposition and collection of contributions for the benefit 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:—

 

ARRANGEMENT OF SECTIONS

 

CHAPTER 1

INTRODUCTORY PROVISIONS

 

1.       Definitions

2.       Purpose of Act

3.       Administration of Act

4.       Application of Act

 

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

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 payments

13.     Penalties on default

14.     Application of the Income Tax Act

15.     Labour inspectors

 

CHAPTER 3

GENERAL

 

16.     Collection costs

17.     ...

18.     Regulations

19.     Short title

 

CHAPTER 1

INTRODUCTORY PROVISIONS

 

1.       Definitions

 

(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;

[“Commissioner” substituted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

“contribution” means the contribution determined in terms of section 6;

 

Uncommenced amendment “contribution” means the contribution determined in terms of section 6 and any administrative penalty levied in terms of this Act; [“contribution” substituted by s 47(1) of Act 18 of 2009 with effect from date to be published.]

 

“Director-General” means the Director-General as defined 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 defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, and includes a “representative employer” as defined in that Schedule;

 

“financial year” means the period commencing on the first 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 defined in the Unemployment Insurance Act;

 

“Minister” means the Minister of Finance;

 

“regulation” means a regulation made under section 18;

 

“remuneration” means “remuneration” as defined 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 paragraph (a), (cA), (d), (e), (eA) or (eD) of the definition of “gross income” in section 1 of the Income Tax Act; or

[“remuneration” (b) substituted by s 7 of Act 44 of 2024 with effect from 1 September 2024.]

 

(c)     by way of commission;

 

“seasonal worker” ...

[“seasonal worker” repealed by s 207 of Act 45 of 2003 with effect from 14 November 2003.]

 

“Tax Administration Act” means the Tax Administration Act, 2011;

[“Tax Administration Act” inserted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

“this Act” includes the regulations;

 

“Unemployment Insurance Act” means the Unemployment 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.

[S 1 renumbered as s 1(1) by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

(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.

[S 1(2) inserted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

2.       Purpose of Act

 

The purpose of this Act is to provide for—

 

(a)     the payment of contributions for the benefit 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.

[S 3(1) substituted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

(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.

[S 3(1A) inserted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

(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.

[S 3(2) substituted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

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)     …

[S 4(1)(b) substituted by s 208(1)(a) of Act 45 of 2003 with effect from 14 November 2003; repealed by s 89 of Act 17 of 2017 with effect from 1 March 2018.]

 

(c)     employees in the national and provincial spheres of government who are officers or employees as defined in section 1(1) of the Public Service Act, 1994 (Proc. 103 of 1994), and their employers;

[S 4(1)(c) substituted by s 208(1)(a) of Act 45 of 2003 with effect from 14 November 2003; am by s 144(1)(a) of Act 24 of 2011, with effect from 1 April 2002.]

 

(d)     …

[S 4(1)(d) amended by s 144(1)(b) of Act 24 of 2011, with effect from 1 April 2002; repealed by s 89 of Act 17 of 2017 with effect from 1 March 2018.]

 

(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

[S 4(1)(e) inserted by s 144(1)(c) of Act 24 of 2011, with effect from 1 April 2002.]

 

(f)      any member of a municipal council, a traditional leader, a member of a provincial House of Traditional Leaders and a member of the Council of Traditional Leaders.

[S 4(1)(f) inserted by s 144(1)(c) of Act 24 of 2011, with effect from 1 April 2002; s 4(1) amended by s 152 of Act 22 of 2012 with effect from 1 April 2002.]

 

(2)     ...

[S 4(2) repealed by s 208(1)(b) of Act 45 of 2003 with effect from 14 November 2003.]

 

CHAPTER 2

DUTY TO CONTRIBUTE AND RECOVERY OF CONTRIBUTIONS

 

5.       Duty to contribute to Fund

 

(1)     Every employer and every employee to whom this Act applies must, on a monthly basis, contribute to the Unemployment Insurance Fund.

 

(2)     The contributions must be paid by the employer either to the Commissioner in terms of section 8 or to the Unemployment Insurance Commissioner in terms of section 9, whichever is applicable to the particular employer.

 

6.       Determination of contribution

 

(1)     Subject to subsection (2), the amount of the contribution payable in terms of section 5—

 

(a)

(i)       by an employee, must be one per cent of the remuneration paid or payable to that employee by his or her employer during any month; or

 

(ii)      by an employer in respect of any one of its employees, must be equal to one per cent of the remuneration paid or payable by that employer to that employee during any month; or

 

(b)     a percentage as the Minister may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act 1 of 1999), with effect from a date mentioned in that announcement.

[S 6(1) substituted by s 89(a) of Act 15 of 2016 with effect from 19 January 2017.]

 

(1A)   If the Minister makes an announcement contemplated in subsection (1)(b), that percentage comes into effect on the date determined by the Minister in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.

[S 6(1A) inserted by s 89(b) of Act 15 of 2016 with effect from 19 January 2017.]

 

(2)     Subsection (1) does not apply to so much of the remuneration paid or payable by an employer to an employee during any month as exceeds an amount determined from time to time by the Minister of Finance by notice in the Gazette, after consultation with the Minister of Labour and the Unemployment Insurance Commissioner.

 

7.       Employer must deduct employee’s contribution

 

(1)     Subject to subsection (2), an employer must, on a monthly basis, deduct or withhold the amount of the employee’s contribution contemplated in section 6(1)(a) from the remuneration paid or payable to that employee during that month.

 

(2)     Where the remuneration of the employee is paid at intervals other than on a monthly basis, the employer must deduct the amount of the employee’s contributions on such other basis as coincides with the intervals of payment of remuneration by the employer to the employee.

 

(3)     When making a deduction in terms of subsection (1) or (2), an employer may not—

 

(a)     deduct amounts that are in excess of the amount of the contribution due by the employee;

 

(b)     seek or receive a fee from the employee for complying with this Act; or

 

(c)     deduct arrear contributions from the employee after the end of the financial year during which it was payable.

 

(4)     Subject to subsection (3)(c), where the employer fails to deduct the contribution as contemplated in subsection (1) or (2), the employer is liable for such contributions.

 

(4A)   Where an amount of an employee’s contribution which has been deducted or withheld by an employer which is a company (other than a listed company) in terms of this section has not been paid over to the Commissioner or the Unemployment Insurance Commissioner, as the case may be, the representative  employer and every director and shareholder of that company who controls or is regularly involved in the management of the company’s overall financial affairs shall be personally liable for the payment of that amount to the Commissioner or the Unemployment Insurance Commissioner and for any penalty contemplated in section 13(2) which may be imposed in respect of that payment.

[S 7(4A) inserted by s 209(1) of Act 45 of 2003 with effect from 22 December 2003.]

 

(5)     If any payment made by the employer to the Commissioner or the Unemployment Insurance Commissioner in terms of section 8 or 9, as the case may be, includes an amount which was deducted or withheld in terms of subsection (1) or (2), and it subsequently becomes known to the employer that the payment made by the employer was not due or payable in terms of this Act, or was in excess of the amount due or payable, the employer must refund to the employee such amount or excess amount, as the case may be, as has been deducted or withheld and overpaid by the employer, despite the amount not having been refunded to the employer by the Commissioner or the Unemployment Insurance Commissioner, as the case may be.

 

8.       Payment of contribution to Commissioner and refund

 

(1)     Every employer, other than an employer contemplated in section 9(1), must on a monthly basis 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 Commissioner not later than seven days, or such longer period as the Commissioner may determine, after the end of the month in respect of which the contributions are payable.

 

(1A)   Notwithstanding the provisions of subsection (1), if an employer is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act, the employer may pay the amount as described in subsection (1) to the Commissioner within the periods prescribed in paragraph 11(4A) of the Sixth Schedule to that Act.

[S 8(1A) inserted by s 24(1)(a) of Act 39 of 2013 with effect from 1 March 2014.]

 

(2)     An employer must, together with the payment referred to in subsection (1) or (1A), submit a return to the Commissioner.

[S 8(2) substituted by s 271 of Act 28 of 2011 with effect from 1 October 2012, s 24(1)(b) of Act 39 of 2013 with effect from 1 March 2014.]

 

(2A)   Every employer shall—

 

(a)     by such date or dates as prescribed by the Commissioner by notice in the Gazette; and

 

(b)     if during any such period the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes liable to pay 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.

[S 8(2A) inserted by s 48 of Act 18 of 2009 with effect from 30 September 2009; substituted by s 32(1) of Act 8 of 2010 with effect from 30 September 2009.]

 

(3)     ...

[S 8(3) substituted by s 81 of Act 30 of 2002 with effect from 5 August 2002; repealed by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

(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.

 

(5)     The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if the employer has failed to submit a return, as required in terms of subsection (2), until the employer has submitted such return.

[S 8(5) inserted by s 23 of Act 24 of 2020 with effect from 20 January 2021.]

 

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)       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 reflecting 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—

 

(a)     within five years from the date on which the payment was made in terms of the Act; or

 

(b)     if that amount is claimed by the employer within the period referred to in paragraph (a), but not paid by the Unemployment Insurance Commissioner within that period.

[S 9(4) substituted by s 25 of Act 33 of 2019 with effect from 15 January 2020.]

 

(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 financial year will not exceed such amount as the Unemployment Insurance Commissioner may from time to time determine by notice in the Gazette, the employer may elect to make payment of the full amount of the total contributions in respect of that financial year in a single payment within seven days after the beginning of that financial 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 financial 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 satisfied 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.

[S 9A(1) substituted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

(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 with effect from 30 September 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.

[S 10(1) substituted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

(2)     ...

[S 10(2) repealed by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

(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—

[S 10(3), words preceding (a), substituted by s 32 of Act 21 of 2012 with effect from 20 December 2012.]

 

(a)     the termination of the employment of any employee; and

 

(b)     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 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 payments

 

(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 definition 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 with effect from 1 April 2002, s 50 of Act 18 of 2009 with effect from 30 September 2009.]

 

Uncommenced amendment 12.     … [S 12 repealed by s 271 of Act 28 of 2011 with effect from date to be proclaimed.]

 

13.     Penalties on default

 

(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.

[S 13(1) substituted by s 25 of Act 39 of 2013 with effect from 1 March 2014.]

 

Uncommenced amendment (1)     … [S 13(1) deleted by s 51(1)(a) of Act 18 of 2009 with effect from date to be published.]

 

(2)     ...

[S 13(2) repealed by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

(3)^†    The amount of the additional penalty contemplated in subsection (2)—

 

(a)     …

 

(b)     shall be deemed to be an amount of contribution payable in terms of this Act, for purposes of—

 

(i)^†     the determination of any interest payable in terms of section 12; and

 

(ii)      …

†Note: The majority of section 13(3) of the Unemployment Insurance Contributions Act do not relate to interest and have been repealed. The repeal has not commenced to the extent that section 13(3)(b)(i) of the Unemployment Insurance Contributions Act relates only to interest and continues to do so as provided for in section 270(6E) of the Tax Administration Act 28 of 2011. See SARS Interpretation Note 68 (Issue 3).

 

[S 13(3) substituted by s 83 of Act 30 of 2002 with effect from 1 April 2002; partially repealed by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

Uncommenced amendment (3)     … [S 13(3) repealed in part by s 271 of Act 28 of 2011 with effect from date to be proclaimed.]

 

(4)     ...

[S 13(4) inserted by s 51(1)(b) of Act 18 of 2009 with effect from 30 September 2009; repealed by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

14.^‡   Application of Income Tax Act

 

(1)     The provisions of the Income Tax Act contemplated in subsection (2) apply, with the changes required by the context, to any contribution paid or payable in terms of this Act, in respect of—

 

(a) and (b) …

 

(c)^‡    any assessment, objection and appeal;

 

(d) to (h) …

 

(2)     For purposes of subsection (1), the provisions of the Income Tax which apply to this Act are those relating to—

 

(a) to (c) …

 

(d)^‡    objections and appeals;

 

(e) to (j) …

‡Note: S 14(1)(c) and 14(2)(d) not repealed to the extent that they relate to interest.

S 14 repeal partially commenced to the extent that the majority of the deleted section does not relate to interest. However, section 14(1)(c) read with 14(2)(d) makes provision of the Income Tax Act applicable to unemployment insurance contributions, which includes sections 88(5) to (7) of the Income Tax Act which relates only to interest. Schedule 1 item 164 of the Tax Administration Act 28 of 2011 has consequently not commenced to the extent that that it deletes this reference, which continues to apply. See SARS Interpretation Note 68 (Issue 3).

 

[S 14 partially repealed by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

Uncommenced amendment 14.     … [S 14 repealed in part by s 271 of Act 28 of 2011 with effect from date to be proclaimed.]

 

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.

 

(2)     An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.

[S 15(2) inserted by s 271 of Act 28 of 2011 with effect from 1 October 2012.]

 

CHAPTER 3

GENERAL

 

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 with effect from 1 October 2012.]

 

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

 

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.