Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002)Chapter 2 : Duty to Contribute and Recovery of Contributions13. Penalties on default |
| (1) | If any contribution remains unpaid after the last day for payment thereof as contemplated in section 8(1), 8(1A) or 9(1), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of the unpaid amount but the Commissioner or the Unemployment Insurance Commissioner, as the case may be, may remit the penalty or any portion thereof in accordance with the provisions of Chapter 15 of the Tax Administration Act. |
| (2) | [Section 13(2) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (3) | [Section 13(3) deleted by section 271 the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (4) | [Section 13(4) deleted section 271 by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |