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Unemployment
Contributions Regulations
as published in
GN R987 in GG 23651 of 19 July 2002
REGULATIONS PRESCRIBING
THE INFORMATION TO BE SUBMITTED BY EMPLOYERS IN TERMS OF SECTIONS 8 (2), 9
(2) AND 10 (2) OF THE UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT, 2002 (ACT 4
OF 2002)
1 Definitions
In these
regulations, unless the context otherwise indicates, any word or expression
to which a meaning has been assigned in the Unemployment Insurance
Contributions Act, 2002, (hereinafter referred to as ‘the Act’) shall bear
the meaning so assigned.
2 Information to be submitted to the Commissioner for the South
African Revenue Service with monthly payment (Section 8 (2) of the Act)
Every employer must
in the statement submitted with the payment of the contributions by that
employer to the Commissioner for the South African Revenue Service in terms
of section 8 (2) of the Act, reflect-
(a) the total amount of remuneration paid or payable to all employees
in respect of which the contributions were determined in terms of section 6
of that Act;
(b) the total amount of the employees’ contributions and that
employer’s contributions; and
(c) the number of employees in respect of
which the contributions contemplated. in regulation
2 (b) relate.
3 Information to be submitted to the Unemployment Insurance
Commissioner with monthly payment (Section 9 (2) of the Act)
Every employer must
in the statement submitted with the payment of the contributions by that
employer to the Unemployment Insurance Commissioner in terms of section 9 (2)
of the Act, reflect-
(a) the total amount of remuneration paid or payable to all employees
in respect of which the contributions were determined in terms of section 6
of that Act;
(b) the total amount of the employees’ contributions and that
employer’s contributions; and
(c) the number of employees in respect of
which the contributions contemplated in regulation 3 (b) relate.
4 Information to be submitted with the application for
registration as employer (Section 10 (2))
Every employer must,
when applying for registration with the Commissioner for the South African
Revenue Service or the Unemployment Insurance Commissioner, as the case may
be, provide, in such form as the Commissioner for SARS or the Unemployment
Insurance Commissioner may require-
(a) particulars of that employer, including-
(i) in the case of a partnership particulars of
the partners; or
(ii) in the case of a company or close corporation, particulars of the
directors or members, as the case may be;
(b) particulars of the business of that employer; and
(c) the date on which that employer becomes
liable to contribute in terms of the Act.
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