“regulation” means a regulation made under section 18;

“Minister” means the Minister of Finance;

“labour inspector” means a labour inspector as defined in the Unemployment Insurance Act;

“Income Tax Act” means the Income Tax Act, 1962 (Act 58 of 1962);

“financial year” means the period commencing on the first day of March in any year and ending on the last day of February in the following year;

“employer” means “employer” as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, and includes a “representative employer” as defined in that Schedule;

“employee” means any natural person who receives any remuneration or to whom any remuneration accrues in respect of services rendered or to be rendered by that person, but excludes an independent contractor;

“domestic worker” means an employee who performs domestic work in the home of his or her employer, and includes a-

(a)     gardener;

(b)     person employed by a household as a driver of a motor vehicle; and

(c)     person who takes care of any person in that home,

but does not include a farm worker;

“Director-General” means the Director-General as defined in the Unemployment Insurance Act;

“contribution” means the contribution determined in terms of section 6;