Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002)Chapter 2 : Duty to Contribute and Recovery of Contributions9. Payment of contribution to Unemployment Insurance Commissioner and refund |
| (1) |
| (a) | For the purpose of this section, "employer" means an employer who— |
| (i) | is not required to register as an employer in terms of paragraph 15 of the Fourth Schedule to the Income Tax Act; |
| (ii) | has not registered voluntarily as an employer in terms of the Fourth Schedule to the Income Tax Act; or |
| (iii) | is not liable for the payment of the skills development levy in terms of the Skills Development Levies Act, 1999 (Act No. 9 of 1999). |
| (b) | Subject to subsection (5), an employer must, on a monthly basis and in respect of every employee in the employment of that employer, pay to the Unemployment Insurance Commissioner not later than seven days, or such longer period as the Unemployment Insurance Commissioner may determine, after the end of the month in respect of which contributions are payable the amount of — |
| (i) | the employee’s contribution which must be withheld from the remuneration of the employee during that month, as contemplated in section 7(1) or (2); and |
| (ii) | the employer’s contribution as contemplated in section 6(1)(b). |
| (2) | An employer must, together with the payment contemplated in subsection (1), submit a statement in such form as the Unemployment Insurance Commissioner may require and reflecting the amount of the payment and such other particulars as the Minister may prescribe by regulation. |
| (3) | The Unemployment Insurance Commissioner must pay all contributions, interest and penalties collected into the Unemployment Insurance Fund. |
| (4) | If the amount of any contribution, interest or penalty paid by an employer to the Unemployment Insurance Commissioner was not due or payable, or was in excess of the amount due or payable in terms of this Act, that amount or such excess amount must be refunded to that employer by the Unemployment Insurance Commissioner from the Unemployment Insurance Fund. |
| (5) |
| (a) | Where an employer on reasonable grounds believes that the total amount payable in terms of section 6(1)(a) and (b) in respect of all its employees during any financial year will not exceed such amount as the Unemployment Insurance Commissioner may from time to time determine by notice in the Gazette, the employer may elect to make payment of the full amount of the total contributions in respect of that financial year in a single payment within 7 days after the beginning of that financial year. |
| (b) | If an employer discovers that the amount of the payment contemplated in paragraph (a) is less than the amount payable in respect of all its employees in terms of section 6(1)(a) or (b), that employer must as soon as possible but before the end of the financial year in question pay the outstanding amount to the Unemployment Insurance Commissioner. |