4     Exemptions

 

The levy is not payable by-

 

(a)     any public service employer in the national or provincial sphere of government;

 

(b)     any employer where section 3(1)(a) or (b) applies and during any month, there are reasonable grounds for believing that the total amount of remuneration, as determined in accordance with section 3(4), paid or payable by that employer to all its employees during the following 12 month period will not exceed R500 000;

[Paragraph (b) substituted by section 24(1) of Act 9 of 2005 effective on 1 August, 2005]

 

(c)     any public benefit organisation contemplated in section 10(1)(cN) of the Income Tax Act, which—

 

(i)      solely carries on any public benefit activity contemplated in paragraphs 1, 2(a), (b), (c) and (d) and 5 of Part I of the Ninth Schedule to that Act; or

 

(ii)     solely provides funds to public benefit organisations contemplated in subparagraph (i); or

[Paragraph (c) substituted by section 91 of Act 30 of 2000, by section 62 of Act 30 of 2002 and by section 196 of Act 45 of 2003]

 

(d)     any national or provincial public entity, if 80 per cent or more of its expenditure is defrayed directly or indirectly from funds voted by Parliament;

 

(e)     any municipality in respect of which a certificate of exemption has been granted on such conditions and for such period as the Minister may prescribe by regulation, in consultation with the Minister of Finance and the Minister for Provincial and Local Government.

[Paragraph (e) added by section 112 of Act 53 of 1999]