• Employment Tax Incentive Act, 2013 (Act No. 26 of 2013)
  • Notice No. 1032 of 2013
  • Act
  • Preamble
  • 1. Definitions
  • Part I : Employment tax incentive
    • 2. Instituting of employment tax incentive
  • Part II : Eligible employers and qualifying employees
    • 3. Eligible employers
    • 4. Compliance with wage regulating measures
    • 5. Penalty and disqualification in respect of displacement
    • 6. Qualifying employees
  • Part III : Determining amount of employment tax incentive
    • 7. Determining amount of employment tax incentive
    • 7A. Minister may announce altered amounts
    • 8. Unavailability of employment tax incentive for reducing employees' tax
    • 9. Roll-over of amounts
    • 10. Refund
  • Part IV : Miscellaneous
    • 11. Reporting
    • 12. Cessation of employment tax incentive
    • 13. Amendment of laws
    • 14. Short title and commencement
  • Schedule
    • Section 13
• Notices
  • COVID-19 Disaster Relief Organisation deemed to be Public Benefit Organisation
    • Notice No. 1188 of 2020
    • Preamble
    • Definitions and Interpretation
    • COVID-19 disaster relief organisation deemed to be public benefit organisation
    • Deduction in respect of donation to COVID-19 disaster relief organisation and increase in annual donations limit for donations to Solidarity Fund
    • Amounts received or accrued from COVID-19 disaster relief organisation not included in remuneration
    • Temporary exemption from skills development levy