South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 4 : Employees18. Terms and conditions of employment |
| (1) | SARS employees, other than employees contemplated in subsection (3), are employed subject to terms and conditions of employment determined by SARS. |
(2)
| (a) | The terms and conditions of employment of employees contemplated in subsection (1) who are subject to any collective bargaining process in the SARS bargaining unit, must be determined after collective bargaining between SARS and the recognised trade unions has taken place. |
| (b) | The collective bargaining referred to in paragraph (a) must be conducted in accordance with the procedures agreed on between SARS and the recognised trade unions. |
| (3) | The Minister must approve the terms and conditions of employment for any class of employees in the management structure of SARS. |
| (4) | The Commissioner must submit a copy of the terms and conditions of employment determined by SARS in terms of subsection (1) to the Minister. |