Skills Development Levies Act, 1999 (Act No. 9 of 1999)Chapter 1 : Administration, Imposition and Recovery of Levy7. Payment of Levy to SETA and Refund |
| (1) | Subject to subsection (2), the Minister may, in consultation with the Minister of Finance and by notice in the Gazette, determine that all employers that fall within the jurisdiction of any SETA specified in that notice, must pay the levy to— |
| (a) | that SETA; or |
| (b) | a body nominated by the SETA and approved by the Minister to collect the levy on behalf of that SETA. |
| (2) | Before making a determination contemplated in subsection (1), the Minister and the Minister of Finance must be satisfied that— |
| (a) | sufficient grounds exist for the SETA to collect the levy from the employers in its jurisdiction; |
| (b) | the SETA, or the body nominated by the SETA to collect the levy on its behalf, has demonstrated the required competence to collect the levy; and |
| (c) | the costs pertaining to such collection will not exceed two per cent of the total amount of the levies collected. |
| (3) | The Minister may withdraw the notice contemplated in subsection (1) if he or she is satisfied that the SETA has not complied in the prescribed manner with section 10(1)(a), (b), (g)(iii) and (h)(ii) of the Skills Development Act. |
| (4) | An employer must, not later than seven days after the end of each month in respect of which the levy is payable— |
| (a) | pay the levy; and |
| (b) | submit to the SETA or approved body and to the Commissioner a statement— |
| (c) | in such form as the SETA or approved body, as the case may be, and the Commissioner, respectively, may require; and |
| (d) | reflecting the amount of the levy paid to the SETA or approved body and containing such other information as the SETA or approved body, as the case may be, and the Commissioner may require. |
| (5) | If the amount of a levy, interest or penalty paid by an employer to the SETA or approved body was not leviable or payable, or was in excess of the amount leviable or payable, in terms of this Act, that amount must be refunded to the employer by the SETA or approved body from the funds of the SETA. |
| (6) | If any portion of the amount refunded in terms of subsection (5), has been paid over to the National Skills Fund in terms of section 9(a), the SETA must withhold that portion from future payments to the Fund in terms of this Act. |