9.
(1) The Commissioner may from time to time, having regard to the rates of normal tax as fixed by Parliament or foreshadowed by the Minister in his budget statement and to any other factors having a bearing upon the probable liability of taxpayers for normal tax, prescribe—
(a) deduction tables applicable to such classes of employees as the Commissioner may determine, taking into account the rebates applicable in terms of section 6; and
(b) the manner in which such tables shall be applied,
and the amount of employees’ tax to be deducted from any amount of remuneration shall, subject to the provisions of subparagraphs (3) and (4) of this paragraph and paragraphs 10, 11, 11A (4) and section 95 of the Tax Administration Act, be determined in accordance with such tables or where subparagraph (3) or (4) is applicable, in accordance with that subparagraph.
[Subparagraph (1) substituted by section 39 of Act 88 of 1971 and by section 32(a) of Act 103 of 1976, amended by section 29 of Act 104 of 1980 and by section 46 of Act 101 of 1990 and substituted by section 55 of Act 59 of 2000, by section 21(1)(a) of Act 19 of 2001, by section 7(1)(a) of Act 16 of 2016 and by section 14 of Act 18 of 2023]
(2) Any tables prescribed by the Commissioner in accordance with sub-paragraph (1) shall come into force on a date prescribed by the Commissioner, and shall remain in force until withdrawn by the Commissioner.
[Sub-paragraph (2) substituted by section 7(1)(b) of Act 16 of 2016]
(3)
(a) The amount to be deducted or withheld in respect of employees’ tax from any lump sum to which paragraph (d), (e) or any amount to which paragraph (eD) of the definition of “gross income” in section 1 or section 7A applies, or any transfers as contemplated in paragraph 2(1)(d) of the Second Schedule, shall be ascertained by the employer from the Commissioner before paying out such lump sum or before such transfers are effected, and the Commissioner’s determination of the amount to be so deducted or withheld shall be final.
[Item (a) substituted by section 7(1) of Act 12 of 2024 effective on 1 September, 2024 and applicable in respect of years of assessment commencing on or after that date]
(b) . . . . . .
[Sub-paragraph (3) substituted by section 32(b) of Act 103 of 1976 and by section 41 of Act 20 of 2006, amended by section 66(1) of Act 35 of 2007 and by section 68(1) of Act 60 of 2008 and substituted by section 20 of Act 18 of 2009. Item (b) substituted by section 8(a) of Act 23 of 2015 and deleted by section 7(1)(c) of Act 16 of 2016 effective on 1 March, 2017]
(4) The amount to be deducted or withheld in respect of any amount contemplated in paragraph (eA) of the definition of “gross income” in section 1 of this Act, shall be ascertained by the employer on inquiry from the Commissioner before the date of transfer or conversion of any amount for the benefit or ultimate benefit of any member as contemplated in such paragraph and the Commissioner’s determination of the amount to be so deducted or withheld shall be final.
(5) The amount to be deducted or withheld in respect of employees’ tax from any amount paid or payable to any director of any private company during any year of assessment of that director, in respect of services rendered or to be rendered by that director to that company, shall be determined after taking into account any amount of employees’ tax paid or payable to the Commissioner by that company during that year of assessment, in respect of that director in terms of paragraph 11C(2).
(6) There must be deducted from the amount to be withheld or deducted by way of employees’ tax as contemplated in paragraph 2 the amount-
(a) of the medical scheme fees tax credit that applies in respect of that employee in terms of section 6A; and
(b) where the employee is entitled to a rebate under section 6(2)(b), of the additional medical expenses tax credit that applies in respect of that employee in terms of section 6B(3)(a)(i),
if-
(i) the employer effects payment of the medical scheme fees as contemplated in section 6A(2)(a); or
(ii) the employer does not effect payment of the medical scheme fees as contemplated in section 6A(2)(a), at the option of the employer, if proof of payment of those fees has been furnished to the employer.
[Subparagraph (6) inserted by section 95 of Act 24 of 2011 effective on 1 March 2012, substituted by section 8 of Act 23 of 2015 effective on 8 January 2016]