Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.

Please remember to periodically “Check for Updates”!

UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002

[ASSENTED TO 27 MARCH, 2002]
[Date of Commencement: 1 APRIL, 2002]

(English text signed by the President)

as amended by:

Taxation Laws Amendment Act 22 of 2012

Tax Administration Laws Amendment Act 39 of 2013

Taxation Laws Amendment Act 15 of 2016

Taxation Laws Amendment Act 17 of 2017

Tax Administration Laws Amendment Act 33 of 2019

Tax Administration Laws Amendment Act, No. 24 of 2020

To report an issue, please contact us at service@hApp-e-tax.co.za

pending amendment by:

Taxation Laws Second Amendment Act 18 of 2009

Tax Administration Act 28 of 2011

ACT

To provide for the imposition and collection of contributions for the benefit of the Unemployment Insurance Fund; and to provide for matters connected therewith.

ARRANGEMENT OF SECTIONS

CHAPTER 1
INTRODUCTORY PROVISIONS

Section 1 – Definitions

Section 2 – Purpose of Act

Section 3 – Administration of Act

Section 4 – Application of Act

CHAPTER 2
DUTY TO CONTRIBUTE, AND RECOVERY OF CONTRIBUTIONS

Section 5 – Duty to contribute to Fund

Section 6 – Determination of contribution

Section 7 – Employer must deduct employee’s contribution

Section 8 – Payment of contribution to Commissioner and refund

Section 9 – Payment of contribution to Unemployment Insurance Commissioner and refund

Section 9A – Estimated assessments

Section 10 – Duty to register as employer and duty to provide particulars

Section 11 – Payment of amounts collected by Commissioner into National Revenue Fund

Section 12 – Interest on late payments

Section 13 – Penalties on default

Section 14 – Repealed

Section 15 – Labour inspectors

CHAPTER 3
GENERAL

Section 16 – Collection costs

Section 17 – Repealed

Section 18 – Regulations

Section 19 – Short title and commencement

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows: