6       Payment of levy to Commissioner and refund

(1)     Subject to section 7, every employer must, not later than seven days, or such longer period as the Commissioner determines, after the end of each month in respect of which the levy is payable, pay the levy to the Commissioner.

[Subsection (1) substituted by section 271 read with paragraph 150(a) of Schedule 1 of Act 28 of 2011 and by section 18 of Act 13 of 2017]

(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 levy to the Commissioner within the periods as prescribed in paragraph 11(4A) of the Sixth Schedule to that Act.

[Subsection (1A) inserted by section 23(1)(a) of Act 39 of 2013 effective on 1 March, 2014 and applicable in respect of tax periods commencing on or after that date]

(2)     An employer must together with payment of the levy in terms of subsection (1) or (1A), submit a return.

[Subsection (2) substituted by section 271 read with paragraph 150(b) of Schedule 1 of Act 28 of 2011 and by section 23(1)(b) of Act 39 of 2013 effective on 1 March, 2014 and applicable in respect of tax periods commencing on or after that date]

(2A)    Every employer shall—

(a)     by such date or dates as prescribed by the Commissioner by notice in the Gazette; and

(b)     if 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 levy as prescribed in terms of section 3, 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.

[Subsection (2A) inserted by section 43 of Act 18 of 2009]

(3)     . . . . . .

[Subsection (3) deleted by section 30(a) of Act 23 of 2015]

(4)     If the Director-General has allocated in accordance with section 8 the full amount or any portion of an amount, refunded in terms of section 190 of the Tax Administration Act, the Director-General must, when necessary, withhold the amount so allocated from future payments due to the SETA or National Skills Fund, as the case may be, in terms of this Act.

[Subsection (4) substituted by section 30(b) of Act 23 of 2015]

(5)     The Commissioner must, before the seventh day of each month, or such longer period as the Commissioner and Director-General may agree, notify the Director-General of—

(a)     the names of employers in each SETA and the amount of levies, interest and penalties collected from and refunds made to those employers; and

(b)     the names of employers which do not fall within the jurisdiction of any SETA and the amount of levies, interest and penalties collected from and refunds made to those employers,

during the previous month.

[Subsection (5) amended by section 76 of Act 19 of 2001]

(6)     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.

[Subsection (6) added by section 22 of Act 24 of 2020]