An employer is eligible to receive the employment tax incentive if the employer—
| (a) | is registered for the purposes of the withholding and payment of employees’ tax by virtue of paragraph 15 of the Fourth Schedule to the Income Tax Act; and |
(b) is not—
| (i) | the government of the Republic in the national, provincial or local sphere; |
| (ii) | a public entity that is listed in Schedule 2 or 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999), other than those public entities that the Minister of Finance may designate by notice in the Gazette on such conditions as the Minister of Finance may prescribe by regulation; |
| (iii) | a municipal entity defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); and |
(c) is not disqualified from receiving the incentive—
| (i) | by the Minister of Finance in accordance with section 5(1)(b), due to the displacement of an employee by virtue of section 5(2); or |
| (ii) | by not meeting such conditions as the Minister of Finance, after consultation with the Minister of Labour, may prescribe by regulation, including— |
| (aa) | conditions based on requirements in respect of the training of employees; and |
| (bb) | conditions based on the classification of trade in the most recent Standard Industrial Classification Code issued by Statistics South Africa. |
