Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002)

Chapter 1 : Introductory Provisions

1. Definitions
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(1)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 appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;

 

"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;

 

"Tax Administration Act"

means the Tax Administration Act, 2011;

 

"seasonal worker"

[Definition deleted by the Revenue Laws Amendment Act, 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)Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.