Employment Tax Incentive Act, 2013 (Act No. 26 of 2013)

Notices

COVID-19 Disaster Relief Organisation deemed to be Public Benefit Organisation

Temporary exemption from skills development levy
Purchase cart Previous page Return to chapter overview

 

(1) Any employer, as defined in section 1 of the Skills Development Levies Act, 1999 (Act No. 9 of 1999), must be exempt from liability for and payment, in terms of section 3 of that Act, of the levy, as defined in section 1 of that Act.

 

(2) Subsection (1) is deemed to have come into operation on 1 May 2020 and applies in respect of amounts paid or payable or deemed to be paid or payable by an employer to an employee on or after 1 May 2020 but on or before 31 August 2020.

 

[Section 10 of the Disaster Management Tax Relief Act, 2020 (Act No. 13 of 2020), GG43883, 5 November 2020]