9A    Estimated assessments

 

(1)     Where any employer who is required to pay the amount of all employees’ contributions and the employer’s contributions in respect of every employee in the employment of that employer to the Unemployment Insurance Commissioner in terms of section 9—

 

(a)     has failed to submit a statement as required in terms of section 9(2);

 

(b)     has furnished a return as required in terms of section 9(2) but the Commissioner is not satisfied with the return;

 

(c)     has failed to deduct or withhold employees’ contributions; or

 

(d)     has failed to pay over any contributions deducted or withheld,

 

and such employer has not been absolved from his or her liabilities in terms of the provisions of this Act, the Unemployment Insurance Commissioner may make a reasonable estimate of the amount of any contributions due in terms of section 6 and issue to the employer a notice of assessment for the unpaid amount.

[Subsection (1) substituted by section 271 read with paragraph 160 of Schedule 1 of Act 28 of 2011]

 

(2)     An employer shall be liable to the Commissioner for the payment of the amount of any employees’ contribution so estimated as if such amount was deducted or withheld as contemplated in section 7.

 

(3)     Any estimate of the contribution payable by an employer in terms of subsection (1), shall be subject to objection or appeal.

[Section 9A inserted by section 49 of Act 18 of 2009]