This is the version of this Act as it was from 22 December 2003 to 29 September 2009. Read the latest available version.
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South Africa
Unemployment Insurance Contributions Act, 2002
Act 4 of 2002
- Published in Government Gazette 23289 on 28 March 2002
- Assented to on 27 March 2002
- Commenced on 1 April 2002 by Unemployment Insurance Contributions Act, 2002: Commencement
- [This is the version of this document as it was from 22 December 2003 to 29 September 2009.]
- [Amended by Taxation Laws Amendment Act, 2002 (Act 30 of 2002) on 1 April 2002]
- [Amended by Taxation Laws Amendment Act, 2011 (Act 24 of 2011) on 1 April 2002]
- [Amended by Taxation Laws Amendment Act, 2012 (Act 22 of 2012) on 1 April 2002]
- [Amended by Taxation Laws Amendment Act, 2002 (Act 30 of 2002) on 5 August 2002]
- [Amended by Revenue Laws Amendment Act, 2003 (Act 45 of 2003) on 14 November 2003]
- [Amended by Revenue Laws Amendment Act, 2003 (Act 45 of 2003) on 22 December 2003]
Chapter 1
Introductory provisions
1. Definitions
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 established by section 2 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997);"contribution" means the contribution determined in terms of section 6;"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 No. 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 paragraphs (a), (cA), (d), (e) or (eA) of the definition of "gross income" in section 1 of the Income Tax Act; or(c)by way of commission;"seasonal worker" [definition of "seasonal worker" deleted by section 207(1) of Act 45 of 2003]"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.2. Purpose of Act
The purpose of this Act is to provide for—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
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
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.[section 12 substituted by section 82 of Act 30 of 2002]13. Penalties on default
14. Application of Income Tax Act
15. Labour inspectors
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.Chapter 3
General
16. Collection costs
17. Offences and penalties
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.History of this document
20 January 2021
15 January 2020
01 March 2018
19 January 2017
01 March 2014
20 December 2012
01 October 2012
Amended by
Tax Administration Act, 2011
Read this version
30 September 2009
22 December 2003 this version
Amended by
Revenue Laws Amendment Act, 2003
14 November 2003
05 August 2002
01 April 2002
Amended by
Taxation Laws Amendment Act, 2002
Amended by
Taxation Laws Amendment Act, 2011
Amended by
Taxation Laws Amendment Act, 2012
Read this version
28 March 2002
27 March 2002
Assented to
Subsidiary legislation
Title | Numbered title |
---|---|
Limit on amount of remuneration for purposes of determination of contribution, 2021 | Government Notice 475 of 2021 |
Cited documents 5
Legislation 5
Documents citing this one 111
Gazette 105
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- South Africa Government Gazette Regulation Gazette dated 2002-03-28 number 23284
- South Africa Government Gazette Regulation Gazette dated 2003-04-01 number 24639
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Judgment 2
- Eastern Cape Transport Tertiary Co-Operative and Others v DPP and Others (2284/2021) [2022] ZAECGHC 12 (31 May 2022)
- National Prosecuting Authority v Dynolog Rental (Pty) Ltd t/a Dynamic Truck Rental N.N.O. and Others (4389/2022) [2023] ZAFSHC 75 (21 February 2023)