Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002)Chapter 2 : Duty to Contribute and Recovery of Contributions8. Payment of contribution to Commissioner and refund |
| (1) | Every employer, other than an employer contemplated in section 9(1), must on a monthly basis pay the amount of all employees’ contributions and the employer’s contributions in respect of every employee in the employment of that employer to the Commissioner not later than seven days, or such longer period as the Commissioner may determine, after the end of the month in respect of which the contributions are payable. |
| (1A) | Notwithstanding the provisions of subsection (1), if an employer is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act, the employer may pay the amount as described in subsection (1) to the Commissioner within the periods prescribed in paragraph 11(4A) of the Sixth Schedule to that Act. |
| (2) | An employer must, together with the payment referred to in subsection (1) or (1A), submit a return to the Commissioner. |
| (2A) | Every employer shall— |
| (a) | by such date or dates as prescribed by the Commissioner by notice in the Gazette; and |
| (b) | if during any such period the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes liable to pay a contribution as determined in terms of section 6, or otherwise ceases to be an employer, within 14 days after the date on which the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be, or within such longer time as the Commissioner may approve, render to the Commissioner such return as the Commissioner may prescribe. |
| (3) | [Section 8(3) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (4) | The Commissioner must notify the Director-General, within such period as may be agreed upon between the Commissioner and the Director-General, of the amount of the contributions, interest and penalties collected from, and refunds made to, employers during the previous month and provide such further particulars as may be agreed upon by the Commissioner. |
| (5) | The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if the employer has failed to submit a return, as required in terms of subsection (2), until the employer has submitted such return. |
[Section 8(5) inserted by section 23 of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]