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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Employment Tax Incentive Act, No.
26 of 2013
NOTE: Assented to and published in English, with alternative copy in Tsonga, except iro title/text/engrossments in the following sections: Sch (Tsonga/Afrikaans/Afrikaans)**
NOTE: Assented to and published in English, with alternative copy in Tsonga, except iro title/text/engrossments in the following sections: Sch (Tsonga/Afrikaans/Afrikaans)**
Long title
To provide for an employment tax incentive in the form of an amount by which employees’ tax may be reduced; to allow for a claim and payment of an amount where employees’ tax cannot be reduced; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| PREAMBLE | |
| ARRANGEMENT OF SECTIONS | |
| 1. | Definitions |
| Part I. Employment tax incentive | |
| 2. | Instituting
of employment tax incentive |
| Part II. Eligible employers and qualifying employees | |
| 3. | Eligible
employers |
| 4. | Compliance
with wage regulating measures |
| 5. | Penalty
and disqualification in respect of displacement |
| 6. | Qualifying
employees |
| Part III. Determining amount of employment tax incentive | |
| 7. | Determining
amount of employment tax incentive |
| 7A. | Minister may announce altered amounts [...inserted by Act 2019_034_081_20200115] |
| 8. | Unavailability
of employment tax incentive for reducing employees’ tax |
| 9. | Roll-over
of amounts |
| 10. | Refund [... Title amended by Act 2022_016_030_20230105 - was entitled "Reimbursement"] |
| Part IV. Miscellaneous | |
| 11. | Reporting |
| 12. | Cessation
of employment tax incentive |
| 13. | Amendment
of laws |
| 14. | Short
title and commencement |
| Sch. | SCHEDULE (SECTION 13) [s13] |
Legislation Text Access Pointfs
| Versions [To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.] |
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| As unamended Act 2013_026_000_20131218 | EXT.LINK (LB Full version on request) | REQ.INFO | LINK |
| As amended by Act 2014_043_000_20150120 . | N/A | REQ.INFO | LINK |
| As amended by Act 2015_025_000_20160108 . | N/A | REQ.INFO | LINK |
| As amended by Act 2016_015_000_20170119 . | N/A | REQ.INFO | LINK |
| As amended by Act 2017_017_000_20171218 . | N/A | REQ.INFO | LINK |
| As amended by Act 2018_023_000_20190117 . | N/A | REQ.INFO | LINK |
| As amended by Act 2019_032_000_20200115 . | N/A | REQ.INFO | LINK |
| As amended by Act 2019_034_000_20200115 . | N/A | REQ.INFO | LINK |
| As amended by Act 2020_013_000_20201105 . | N/A | REQ.INFO | LINK |
| As amended by Act 2020_023_000_20210120 . | N/A | REQ.INFO | LINK |
| As amended by Act 2021_020_000_20220119 . | N/A | REQ.INFO | LINK |
| As amended by Act 2020_013_000_20220119 (as amended by Act 2021_020_000_20220119 . ) | N/A | REQ.INFO | LINK |
| As amended by Act 2022_016_000_20230105 . | N/A | REQ.INFO | LINK |
| As amended by Act 2022_019_000_20230105 . | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
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