The levy is not payable by—
| (a) | any public service employer in the national or provincial sphere of government; |
| (b) | any employer where section 3(1)(a) or (b) applies and during any month, there are reasonable grounds for believing that the total amount of remuneration, as determined in accordance with section 3(4), paid or payable by that employer to all its employees during the following 12 month period will not exceed R500 000; |
| (c) | any public benefit organisation contemplated in section 10(1)(cN) of the Income Tax Act, which— |
| (i) | solely carries on any public benefit activity contemplated in paragraphs 1, 2(a), (b), (c) and (d) and 5 of Part I of the Ninth Schedule to that Act; or |
| (ii) | solely provides funds to public benefit organisations contemplated in subparagraph (i); or |
| (d) | any national or provincial public entity, if 80 per cent or more of its expenditure is defrayed directly or indirectly from funds voted by Parliament. |
| (e) | any municipality in respect of which a certificate of exemption has been granted on such conditions and for such period as the Minister may prescribe by regulation, in consultation with the Minister of Finance and the Minister for Provincial and Local Government. |
