Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.

Please remember to periodically “Check for Updates”!

EMPLOYMENT TAX INCENTIVE ACT 26 OF 2013

(ASSENTED TO 17 DECEMBER, 2013)

[Commencement date: 1 January, 2014]

[English text signed by the President]

as amended by

Taxation Laws Amendment Act 43 of 2014

Taxation Laws Amendment Act 25 of 2015

Taxation Laws Amendment Act 15 of 2016

Taxation Laws Amendment Act 17 of 2017

Taxation Laws Amendment Act 23 of 2018

Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019

Taxation Laws Amendment Act 34 of 2019

Disaster Management Tax Relief Act 13 of 2020

Tax Administration Laws Amendment Act 16 of 2022

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022

To report an issue, please contact us at service@hApp-e-tax.co.za

ACT

To provide for an employment tax incentive in the form of an amount by which employees’ tax may be reduced; to allow for a claim and payment of an amount where employees’ tax cannot be reduced; and to provide for matters connected therewith.

PREAMBLE

SINCE the unemployment rate in the Republic is of concern to government;

AND SINCE government recognises the need to share the costs of expanding job opportunities with the private sector;

AND SINCE government wishes to support employment growth by focusing on labour market activation, especially in relation to young work seekers;

AND SINCE government is desirous of instituting an employment tax incentive,