3       Eligible employers

 

An employer is eligible to receive the employment tax incentive if the employer-

 

(a)     is registered for the purposes of the withholding and payment of employees’ tax by virtue of paragraph 15 of the Fourth Schedule to the Income Tax Act; and

 

(b)     is not-

 

(i)      the government of the Republic in the national, provincial or local sphere;

 

(ii)     a public entity that is listed in Schedule 2 or 3 to the Public Finance Management Act, 1999 (Act 1 of 1999), other than those public entities that the Minister of Finance may designate by notice in the Gazette on such conditions as the Minister of Finance may prescribe by regulation;

 

(iii)    a municipal entity defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act 32 of 2000); and

 

(c)     is not disqualified from receiving the incentive—

 

(i)      by the Minister of Finance in accordance with section 5(1)(b), due to the displacement of an employee by virtue of section 5(2); or

 

(ii)     by not meeting such conditions as the Minister of Finance, after consultation with the Minister of Labour, may prescribe by regulation, including—

 

(aa)   conditions based on requirements in respect of the training of employees; and

 

(bb)   conditions based on the classification of trade in the most recent Standard Industrial Classification Code issued by Statistics South Africa.