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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Employment Tax Incentive Act, No. 26 of 2013

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. 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
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As amended by Act 2017_017_000_20171218 . N/A REQ.INFO LINK
As amended by Act 2018_023_000_20190117 .N/AREQ.INFOLINK
As amended by Act 2019_032_000_20200115 . N/AREQ.INFOLINK
As amended by Act 2019_034_000_20200115 . N/AREQ.INFOLINK
As amended by Act 2020_013_000_20201105 . N/AREQ.INFOLINK
As amended by Act 2020_023_000_20210120 . N/AREQ.INFOLINK
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