“wage” means wage as defined in section 1 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997).

(2)     For the purposes of the definition of “monthly remuneration” in subsection (1), “remuneration” has the meaning ascribed to it in paragraph (1) of the Fourth Schedule to the Income Tax Act.

(3)     For the purposes of paragraph (c) of the definition of “associated person” in subsection (1) “relative”, in relation to any person, means the spouse of that person or anybody related to him or her or to his or her spouse within the third degree of consanguinity, or any spouse of anybody so related.

“Tax Administration Act” means the Tax Administration Act, 2011 (Act 28 of 2011);

“special economic zone” means a special economic zone as defined in section 12R (1) of the Income Tax Act;

[Definition of “special economic zone” substituted by section 78(1) of Act 34 of 2019 effective on 1 March, 2020]

“qualifying employee” means an employee contemplated in section 6;

“monthly remuneration”–

(a)     where an employer employs and pays remuneration to a qualifying employee for at least 160 hours in a month, means the amount paid or payable to the qualifying employee by the employer in respect of a month; or;

(b)     where the employer employs a qualifying employee and pays remuneration to that employee for less than 160 hours in a month, means an amount calculated in terms of section 7(5):

Provided that in determining the remuneration paid or payable, an amount other than a cash payment that is due and payable to the employee after having accounted for deductions in terms of section 34(1)(b) of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997), must be disregarded;

[Definition of “monthly remuneration” substituted by section 112(1) of Act 43 of 2014, amended by section 93(1) of Act 15 of 2016 and substituted by section 2(1)(a)-(d) of Act 13 of 2020 and by section 58(1)(b) of Act 20 of 2021 effective on 1 March, 2022 and applicable in respect of years of assessment commencing on or after that date]

“Labour Relations Act” means the Labour Relations Act, 1995 (Act 66 of 1995);

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

“employees’ tax” means the amount deducted or withheld and that must be paid over to the Commissioner for the South African Revenue Service by virtue of paragraph 2(1) of the Fourth Schedule to the Income Tax Act;

“employee” means a natural person-

(a)     who works for another person and in any other manner directly or indirectly assists in carrying on or conducting the business of that other person;

(b)     who receives, or is entitled to receive remuneration from that other person; and

(c)     who is documented in the records of that other person as envisaged in the record keeping provisions in section 31 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997),

but does not include an independent contractor;

[Definition of “employee” substituted by section 58(1)(a) of Act 20 of 2021 effective on 1 March, 2022 and applicable in respect of years of assessment commencing on or after that date]

“company” means a company as defined in section 1 of the Companies Act, 2008 (Act 71 of 2008);