“Unemployment Insurance Fund” means the Fund established by section 4 of the Unemployment Insurance Act.

(2)     Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.

[Subsection (2) inserted by section 271 read with paragraph 157(d) of Schedule 1 of Act 28 of 2011]

“Unemployment Insurance Commissioner” means the Commissioner designated by the Minister of Labour in terms of section 43 of the Unemployment Insurance Act;

“Unemployment Insurance Act” means the Unemployment Insurance Act, 2001;

“this Act” includes the regulations;

“Tax Administration Act” means the Tax Administration Act, 2011;

[Definition of “Tax Administration Act” inserted by section 271 read with paragraph 157(b) of Schedule 1 of Act 28 of 2011]

“remuneration” means “remuneration” as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, but does not include any amount paid or payable to an employee-

(a)     by way of any pension, superannuation allowance or retiring allowance;

(b)     which constitutes an amount contemplated in paragraph (a), (cA), (d), (e), (eA) or (eD) of the definition of ‘gross income’ in section 1 of the Income Tax Act; or

[Paragraph (b) substituted by section 7(1) of Act 44 of 2024 effective on 1 September 2024]

(c)      by way of commission;

“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);