Statistics Act, 1999
R 385
Employment Tax Incentive Act, 2013 (Act No. 26 of 2013)Part I : Employment tax incentive2. Instituting of employment tax incentive |
| (1) | An incentive, called the employment tax incentive, in order to encourage employment creation is hereby instituted. |
| (2) | If an employer is eligible to receive the employment tax incentive in respect of a qualifying employee in respect of a month, that employer may reduce the employees’ tax payable by that employer in an amount determined in terms of section 7 or receive payment of an amount contemplated in section 10(2), unless section 8 applies. |
