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South Africa
Employment Tax Incentive Act, 2013
Act 26 of 2013
- Published in Government Gazette 37185 on 18 December 2013
- Assented to on 17 December 2013
- There are multiple commencements
- [This is the version of this document as it was from 1 March 2015 to 31 December 2015.]
Provisions | Status |
---|---|
Part IV, section 14 | commenced on 18 December 2013. |
Section 1; Part I (section 2); Part II (section 3–6); Part III, section 7–9, section 10(5)–(6); Part IV, section 11–13 | commenced on 1 January 2014. |
Part III, section 10(1)–(4) | commenced on 19 December 2014 by Government Notice 1039 of 2014. |
- [Amended by Taxation Laws Amendment Act, 2014 (Act 43 of 2014) on 1 January 2014]
- [Amended by Taxation Laws Amendment Act, 2015 (Act 25 of 2015) on 1 January 2014]
- [Amended by Taxation Laws Amendment Act, 2014 (Act 43 of 2014) on 1 March 2015]
1. Definitions
Part I – Employment tax incentive
2. Instituting of employment tax incentive
Part II – Eligible employers and qualifying employees
3. Eligible employers
An employer is eligible to receive the employment tax incentive if the employer—4. Compliance with wage regulating measures
5. Penalty and disqualification in respect of displacement
6. Qualifying employees
An employee is a qualifying employee if the employee—Part III – Determining amount of employment tax incentive
7. Determining amount of employment tax incentive
8. Unavailability of employment tax incentive for reducing employees’ tax
An employer may not reduce the employees’ tax payable by that employer in respect of a month by the amount of the employment tax incentive available to that employer in that month if, on the last day of that month, the employer—9. Roll-over of amounts
10. Reimbursement
Part IV – Miscellaneous
11. Reporting
12. Cessation of employment tax incentive
An employer may not receive the employment tax incentive after 1 January 2017.13. Amendment of laws
The laws specified in the second column of the Schedule are hereby amended to the extent set out in the third column of that Schedule.14. Short title and commencement
History of this document
01 March 2025 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2024
01 September 2022 amendment not yet applied
Amended by
Tax Administration Laws Amendment Act, 2022
01 March 2022 amendment not yet applied
01 December 2021 amendment not yet applied
Amended by
Disaster Management Tax Relief Act, 2020
01 August 2021 amendment not yet applied
Amended by
Disaster Management Tax Relief Act, 2020
01 August 2020 amendment not yet applied
Amended by
Disaster Management Tax Relief Act, 2020
31 July 2020 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2020
01 May 2020 amendment not yet applied
Amended by
Disaster Management Tax Relief Act, 2020
01 April 2020 amendment not yet applied
Amended by
Disaster Management Tax Relief Act, 2020
01 March 2020 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2019
01 August 2019 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2019
01 March 2019 amendment not yet applied
02 February 2019 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2019
17 January 2019 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2018
26 July 2018 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2018
01 March 2018 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2017
01 March 2017 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2016
Amended by
Taxation Laws Amendment Act, 2017
01 October 2016 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2016
01 January 2016 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2015
01 March 2015 this version
Amended by
Taxation Laws Amendment Act, 2014
19 December 2014
Commenced by
Employment Tax Incentive Act, 2013: Commencement
01 January 2014
Amended by
Taxation Laws Amendment Act, 2014
Amended by
Taxation Laws Amendment Act, 2015
Commenced
Read this version
18 December 2013
17 December 2013
Assented to
Cited documents 9
Act 9
1. | Local Government: Municipal Systems Act, 2000 | 4621 citations |
2. | Public Finance Management Act, 1999 | 2719 citations |
3. | Labour Relations Act, 1995 | 2464 citations |
4. | Companies Act, 2008 | 2007 citations |
5. | Income Tax Act, 1962 | 1712 citations |
6. | Basic Conditions of Employment Act, 1997 | 738 citations |
7. | Tax Administration Act, 2011 | 284 citations |
8. | Refugees Act, 1998 | 183 citations |
9. | South African Revenue Service Act, 1997 | 107 citations |