Taxonomies
Related documents
South Africa
Unemployment Insurance Contributions Act, 2002
Act 4 of 2002
- Published in Government Gazette 23289 on 28 March 2002
- Assented to on 27 March 2002
- Commenced on 1 April 2002 by Unemployment Insurance Contributions Act, 2002: Commencement
- [This is the version of this document from 20 January 2021.]
- [Amended by Taxation Laws Amendment Act, 2002 (Act 30 of 2002) on 1 April 2002]
- [Amended by Taxation Laws Amendment Act, 2011 (Act 24 of 2011) on 1 April 2002]
- [Amended by Taxation Laws Amendment Act, 2012 (Act 22 of 2012) on 1 April 2002]
- [Amended by Taxation Laws Amendment Act, 2002 (Act 30 of 2002) on 5 August 2002]
- [Amended by Revenue Laws Amendment Act, 2003 (Act 45 of 2003) on 14 November 2003]
- [Amended by Revenue Laws Amendment Act, 2003 (Act 45 of 2003) on 22 December 2003]
- [Amended by Taxation Laws Second Amendment Act, 2009 (Act 18 of 2009) on 30 September 2009]
- [Amended by Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010 (Act 8 of 2010) on 30 September 2009]
- [Amended by Tax Administration Act, 2011 (Act 28 of 2011) on 1 October 2012]
- [Amended by Tax Administration Laws Amendment Act, 2012 (Act 21 of 2012) on 20 December 2012]
- [Amended by Tax Administration Laws Amendment Act, 2013 (Act 39 of 2013) on 1 March 2014]
- [Amended by Taxation Laws Amendment Act, 2016 (Act 15 of 2016) on 19 January 2017]
- [Amended by Taxation Laws Amendment Act, 2017 (Act 17 of 2017) on 1 March 2018]
- [Amended by Tax Administration Laws Amendment Act, 2019 (Act 33 of 2019) on 15 January 2020]
- [Amended by Tax Administration Laws Amendment Act, 2020 (Act 24 of 2020) on 20 January 2021]
Chapter 1
Introductory provisions
1. Definitions
2. Purpose of Act
The purpose of this Act is to provide for—3. Administration of Act
4. Application of Act
Chapter 2
Duty to contribute and recovery of contributions
5. Duty to contribute to Fund
6. Determination of contribution
7. Employer must deduct employee's contribution
8. Payment of contribution to Commissioner and refund
9. Payment of contribution to Unemployment Insurance Commissioner and refund
9A. Estimated assessments
10. Duty to register as employer and duty to provide particulars
11. Payment of amounts collected by Commissioner into National Revenue Fund
12. ***
[section 12 substituted by section 82 of Act 30 of 2002 and by section 50 of Act 18 of 2009, and repealed by section 271 of Act 28 of 2011]13. Penalties on default
14. ***
[section 14 repealed by section 271 of Act 28 of 2011]15. Labour inspectors
Chapter 3
General
16. Collection costs
17. ***
[section 17 repealed by section 271 of Act 28 of 2011]18. Regulations
The Minister may, by notice in the Gazette and after consultation with the Minister of Labour and the Unemployment Insurance Commissioner, make regulations about any matter which may be prescribed by regulation in terms of this Act or which is necessary to be prescribed for the effective administration of this Act.19. Short title and commencement
This Act is called the Unemployment Insurance Contributions Act, 2002, and takes effect on a date to be determined by the President by proclamation in the Gazette.History of this document
20 January 2021 this version
Amended by
Tax Administration Laws Amendment Act, 2020
15 January 2020
01 March 2018
19 January 2017
01 March 2014
20 December 2012
01 October 2012
Amended by
Tax Administration Act, 2011
Read this version
30 September 2009
22 December 2003
14 November 2003
05 August 2002
01 April 2002
Amended by
Taxation Laws Amendment Act, 2002
Amended by
Taxation Laws Amendment Act, 2011
Amended by
Taxation Laws Amendment Act, 2012
Read this version
28 March 2002
27 March 2002
Assented to
Subsidiary legislation
Title | Numbered title |
---|---|
Limit on amount of remuneration for purposes of determination of contribution, 2021 | Government Notice 475 of 2021 |
Cited documents 5
Legislation 5
Documents citing this one 112
Gazette 105
- Gauteng Provincial Gazette dated 2016-04-01 number 117
- KwaZulu-Natal Provincial Gazette dated 2013-03-01 number 907
- KwaZulu-Natal Provincial Gazette dated 2015-08-20 number 1471
- KwaZulu-Natal Provincial Gazette dated 2017-11-09 number 1897
- North-West Provincial Gazette dated 2016-02-05 number 7604
- South Africa Government Gazette Regulation Gazette dated 2002-03-28 number 23284
- South Africa Government Gazette Regulation Gazette dated 2003-04-01 number 24639
- South Africa Government Gazette Regulation Gazette dated 2005-09-02 number 27976
- South Africa Government Gazette Regulation Gazette dated 2005-10-14 number 28107
- South Africa Government Gazette Regulation Gazette dated 2020-05-26 number 43353
- South Africa Government Gazette dated 2002-08-05 number 23709
- South Africa Government Gazette dated 2002-08-30 number 23787
- South Africa Government Gazette dated 2002-09-27 number 23868
- South Africa Government Gazette dated 2003-01-10 number 24237
- South Africa Government Gazette dated 2003-01-22 number 24285
- South Africa Government Gazette dated 2003-01-31 number 24316
- South Africa Government Gazette dated 2003-02-12 number 24347 part 1
- South Africa Government Gazette dated 2003-02-14 number 24373
- South Africa Government Gazette dated 2003-02-18 number 24399
- South Africa Government Gazette dated 2003-02-18 number 24400
- South Africa Government Gazette dated 2003-02-18 number 24449
- South Africa Government Gazette dated 2003-02-24 number 24642
- South Africa Government Gazette dated 2003-02-24 number 24643
- South Africa Government Gazette dated 2003-02-24 number 24645
- South Africa Government Gazette dated 2003-02-24 number 24646
- South Africa Government Gazette dated 2003-02-24 number 24647
- South Africa Government Gazette dated 2003-02-24 number 24648
- South Africa Government Gazette dated 2003-02-24 number 24652
- South Africa Government Gazette dated 2003-02-25 number 24650
- South Africa Government Gazette dated 2003-02-26 number 24651
- South Africa Government Gazette dated 2003-02-27 number 24655
- South Africa Government Gazette dated 2003-02-27 number 24656
- South Africa Government Gazette dated 2003-02-28 number 24658
- South Africa Government Gazette dated 2003-02-28 number 24660
- South Africa Government Gazette dated 2003-02-28 number 24661
- South Africa Government Gazette dated 2003-02-28 number 24662
- South Africa Government Gazette dated 2003-02-28 number 24663
- South Africa Government Gazette dated 2003-03-03 number 24665
- South Africa Government Gazette dated 2003-03-03 number 24666
- South Africa Government Gazette dated 2003-03-03 number 24667
- South Africa Government Gazette dated 2003-03-03 number 24668
- South Africa Government Gazette dated 2003-03-04 number 24669
- South Africa Government Gazette dated 2003-03-04 number 24671
- South Africa Government Gazette dated 2003-03-04 number 24672
- South Africa Government Gazette dated 2003-03-05 number 24673
- South Africa Government Gazette dated 2003-03-05 number 24674
- South Africa Government Gazette dated 2003-03-05 number 24675
- South Africa Government Gazette dated 2003-03-05 number 24676
- South Africa Government Gazette dated 2003-03-05 number 24677
- South Africa Government Gazette dated 2003-04-22 number 24754
- South Africa Government Gazette dated 2003-06-06 number 24932
- South Africa Government Gazette dated 2003-06-20 number 25070
- South Africa Government Gazette dated 2003-08-01 number 25251
- South Africa Government Gazette dated 2003-08-08 number 25292
- South Africa Government Gazette dated 2003-08-22 number 25348
- South Africa Government Gazette dated 2003-11-14 number 25721
- South Africa Government Gazette dated 2003-11-21 number 25734
- South Africa Government Gazette dated 2003-11-28 number 25754
- South Africa Government Gazette dated 2003-12-22 number 25864
- South Africa Government Gazette dated 2004-07-27 number 26612
- South Africa Government Gazette dated 2004-10-01 number 26835
- South Africa Government Gazette dated 2005-01-07 number 27155
- South Africa Government Gazette dated 2005-08-12 number 27887
- South Africa Government Gazette dated 2005-08-26 number 27928
- South Africa Government Gazette dated 2005-08-26 number 27931
- South Africa Government Gazette dated 2005-09-02 number 27967
- South Africa Government Gazette dated 2005-10-07 number 28099
- South Africa Government Gazette dated 2006-02-24 number 28506
- South Africa Government Gazette dated 2006-02-24 number 28508
- South Africa Government Gazette dated 2007-01-24 number 29556
- South Africa Government Gazette dated 2009-09-30 number 32611
- South Africa Government Gazette dated 2009-11-26 number 32724
- South Africa Government Gazette dated 2010-11-02 number 33727
- South Africa Government Gazette dated 2011-08-25 number 34551
- South Africa Government Gazette dated 2011-12-28 number 34890
- South Africa Government Gazette dated 2011-12-29 number 34907
- South Africa Government Gazette dated 2012-01-05 number 34916
- South Africa Government Gazette dated 2012-01-05 number 34917
- South Africa Government Gazette dated 2012-01-13 number 34933
- South Africa Government Gazette dated 2012-01-23 number 34955
- South Africa Government Gazette dated 2012-02-06 number 35005
- South Africa Government Gazette dated 2012-09-26 number 35715
- South Africa Government Gazette dated 2012-12-20 number 36036
- South Africa Government Gazette dated 2013-02-01 number 36122
- South Africa Government Gazette dated 2013-05-30 number 36509
- South Africa Government Gazette dated 2014-05-16 number 37646
- South Africa Government Gazette dated 2015-03-06 number 38551
- South Africa Government Gazette dated 2015-03-30 number 38653
- South Africa Government Gazette dated 2016-04-15 number 39922 part 1
- South Africa Government Gazette dated 2017-01-19 number 40562
- South Africa Government Gazette dated 2017-04-07 number 40772 part 1
- South Africa Government Gazette dated 2017-12-18 number 41342 part 1
- South Africa Government Gazette dated 2018-03-02 number 41473 part 1
- South Africa Government Gazette dated 2018-11-27 number 42059
- South Africa Government Gazette dated 2019-05-17 number 42464 part 1
- South Africa Government Gazette dated 2020-01-15 number 42952
- South Africa Government Gazette dated 2021-04-01 number 44383 part 1
- South Africa Government Gazette dated 2021-07-30 number 44908 part 1
- South Africa Government Gazette dated 2021-08-18 number 45006
- Western Cape Provincial Gazette dated 2002-06-12 number 5888
- Western Cape Provincial Gazette dated 2010-12-09 number 6826
- Western Cape Provincial Gazette dated 2011-02-25 number 6855
- Western Cape Provincial Gazette dated 2016-11-28 number 7707
- Western Cape Provincial Gazette dated 2019-04-08 number 8078
- Western Cape Provincial Gazette dated 2021-08-31 number 8482
Judgment 2
- Eastern Cape Transport Tertiary Co-Operative and Others v DPP and Others (2284/2021) [2022] ZAECGHC 12 (31 May 2022)
- National Prosecuting Authority v Dynolog Rental (Pty) Ltd t/a Dynamic Truck Rental N.N.O. and Others (4389/2022) [2023] ZAFSHC 75 (21 February 2023)