8       Payment of contribution to Commissioner and refund

(1)     Every employer, other than an employer contemplated in section 9(1), must on a monthly basis 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 Commissioner not later than seven days, or such longer period as the Commissioner may determine, after the end of the month in respect of which the contributions are payable.

(1A)  Notwithstanding the provisions of subsection (1), if an employer is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act, the employer may pay the amount as described in subsection (1) to the Commissioner within the periods prescribed in paragraph 11(4A) of the Sixth Schedule to that Act.

[Subsection (1A) inserted by section 24(1) (a) of Act 39 of 2013 effective on 1 March, 2014 and applicable in respect of tax periods commencing on or after that date]

(2)     An employer must, together with the payment referred to in subsection (1) or (1A), submit a return to the Commissioner.

[Subsection (2) substituted by section 271 read with paragraph 159(a) of Schedule 1 of Act 28 of 2011 and by section 24(1) (b) of Act 39 of 2013 effective on 1 March, 2014 and applicable in respect of tax periods commencing on or after that date]

(2A)   Every employer shall—

(a)     by such date or dates as prescribed by the Commissioner by notice in the Gazette; and

(b)     if during any such period the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes liable to pay a contribution as determined in terms of section 6, or otherwise ceases to be an employer, within 14 days after the date on which the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be, or within such longer time as the Commissioner may approve,

render to the Commissioner such return as the Commissioner may prescribe.

[Subsection (2A) inserted by section 48 of Act 18 of 2009 and substituted by section 32(1) of Act 8 of 2010 deemed effective on 30 September, 2009]

(3)      . . . . . .

[Subsection (3) substituted by section 81 of Act 30 of 2002 and deleted by section 271 read with paragraph 159(b) of Schedule 1 of Act 28 of 2011]

(4)     The Commissioner must notify the Director-General, within such period as may be agreed upon between the Commissioner and the Director-General, of the amount of the contributions, interest and penalties collected from, and refunds made to, employers during the previous month and provide such further particulars as may be agreed upon by the Commissioner and the Director-General.

(5)     The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if the employer has failed to submit a return, as required in terms of subsection (2), until the employer has submitted such return.

[Subsection (5) added by section 23 of Act 24 of 2020]