“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;

“Commissioner” means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;

[Definition of “Commissioner” substituted by section 271 read with paragraph 157(a) of Schedule 1 of Act 28 of 2011]

“Board” means the Unemployment Insurance Board established in terms of section 47 of the Unemployment Insurance Act;