Section 9 (SDL) – Distribution of levies paid to SETA

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9       Distribution of levies paid to SETA

 

Subject to section 10(3), the executive officer of a SETA or its approved body, as the case may be, must—

 

(a)     not later than the 15th day of each month, pay 20 per cent of the levies collected by that SETA in terms of section 7(1), and of any interest and penalties collected in respect thereof, to the National Skills Fund;

 

(b)     deal with the balance of the levies, interest and penalties so collected in accordance with section 14 of the Skills Development Act.

Section 10 (SDL) – Collection costs

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10     Collection costs

 

(1)     Subject to subsection (2), the Director-General must, on a monthly basis as may be agreed between by the Commissioner and the Director-General, defray the costs of collection by the Commissioner from the levies paid into the National Skills Fund.

 

(2)     The total amount of collection costs referred to in subsection (1), excluding the start-up capital costs, may not exceed two per cent of the total amount of the levies calculated at the rate referred to in section 3(1)(b).

 

(3)     Subject to subsection (4), a SETA or its approved body may withhold from its payment to the National Skills Fund in accordance of section 3(a), the cost of collection of the SETA or approved body.

 

(4)     The total amount of collection costs referred to in subsection (3) may not exceed two per cent of the total amount of the levies collected.

Section 11 (SDL) – Interest on late payment

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11     Interest on late payment

 

(1)     If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6(1), (1A) or 7(4), interest is payable on the outstanding amount at the rate contemplated in paragraph (b) of the definition of “prescribed rate” in section 1 of the Income Tax Act, calculated from the day following that last day for payment to the day that payment is received by the Commissioner, SETA or approved body, as the case may be.

[Subsection (1) substituted by section 23 of Act 33 of 2019]

 

(2)     The Commissioner may prescribe by notice in the Gazette that any interest payable in terms of this section be calculated on the daily balance owing and compounded monthly, and such method of determining interest will apply from such date as the Commissioner may prescribe.

[Section 11 substituted by section 123 of Act 74 of 2002 and by section 45 of Act 18 of 2009]

Section 12 (SDL) – Penalties on default

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12     Penalties on default

 

(1)     Subject to subsection (2), if any levy remains unpaid after the last day for payment thereof as contemplated in section 6(1), (1A) or 7(4), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of that unpaid amount.

[Subsection (1) substituted by section 113 of Act 53 of 1999, by section 271 read with paragraph 153(a) of Schedule 1 of Act 28 of 2011 and by section 24 of Act 33 of 2019]

 

(2)     The Commissioner or the executive officer of the SETA or approved body, as the case may be, may remit the penalty or any portion thereof imposed by subsection (1) in accordance with the provisions of Chapter 15 of the Tax Administration Act.

 

 

13     . . . . . .

[Section 13 amended by section 93(1) of Act 30 of 2000, by section 70(1)(c) of Act 59 of 2000, by section 70(1)(e) of Act 59 of 2000 and repealed by section 271 read with paragraph 154 of Schedule 1 of Act 28 of 2011]

Section 14 (SDL) – Recovery of levy

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CHAPTER 2
RECOVERY OF LEVY BY SETA

 

14     Recovery of levy

 

(1)     A levy payable by an employer in terms of section 7(1) to a SETA or its approved body is regarded to be a debt due to the SETA.

 

(2)     If an employer—

 

(a)     fails to submit a statement in respect of the amount of levies due as contemplated in section 7(4)(b); or

 

(b)     submits a statement reflecting an amount which, in the opinion of the executive officer of the SETA or approved body, as the case may be, is less than the amount which is due in terms of this Act,

 

the executive officer of the SETA or approved body, as the case may be, may estimate the amount of the levy due and issue an assessment for the outstanding amount.

 

(3)     If any amount of the levy payable by an employer to a SETA in accordance with section 7(1), or any interest or penalty in respect thereof, remains unpaid on the last day for payment thereof as contemplated in sections 7(4)(a), 11 and 12, respectively, the SETA or approved body, as the case may be, may, despite any law to the contrary, recover the outstanding amount by action in a magistrate’s court having jurisdiction in the area in which the person liable for the levy, interest or penalty carries on business.

Section 15 (SDL) – Appointment of inspectors

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15     Appointment of inspectors


(1)     A labour inspector appointed in terms of section 63 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997), is regarded to be an inspector for the purposes of this Act in so far as it relates to the collection of levies by a SETA or its approved body.


(2)     The Director-General must, by a signed certificate, designate any person appointed in the prescribed manner and against the prescribed criteria as an agent of a SETA or its approved body as an inspector for the purposes of this Act in so far as it relates to the collection of levies by the SETA or approved body, as the case may be.


(3)     An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.

[Subsection (3) added by section 271 read with paragraph 155 of Schedule 1 of Act 28 of 2011]

16     . . . . . .

[Section 16 repealed by section 271 read with paragraph 156 of Schedule 1 of Act 28 of 2011]


17     . . . . . .

[Section 17 repealed by section 271 read with paragraph 156 of Schedule 1 of Act 28 of 2011]

Section 18 (SDL) – Co-operation with inspectors

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18      Co-operation with inspectors

 

(1)     Any person who is questioned by an inspector referred to in section 15 must answer all relevant questions lawfully put to that person, truthfully and to the best of his or her ability.

 

(2)     An employer must provide any facility and assistance at his or her premises that is reasonably required by an inspector to perform his or her functions effectively.

Section 19 (SDL) – Undertakings and compliance orders

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19             Undertakings and compliance orders


Sections 68 to 73 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997), apply, with the changes required by the context, to—


(a)     the monitoring and enforcement of this Act in so far as it relates to the collection of levies by a SETA or its approved body; and


(b)     any legal proceedings concerning a contravention of this Act,


in so far as it relates to the collection of levies by a SETA or its approved body.


CHAPTER 3
GENERAL PROVISIONS

20      . . . . . .

[Section 20 repealed by section 271 read with paragraph 156 of Schedule 1 of Act 28 of 2011]


21      . . . . . .

[Section 21 repealed by section 271 read with paragraph 156 of Schedule 1 of Act 28 of 2011]