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

Part II : Eligible employers and qualifying employees

6. Qualifying employees

 

An employee is a qualifying employee if the employee—

(a)
(i) is not less than 18 years old and not more than 29 years old at the end of any month in respect of which the employment tax incentive is claimed;
(ii) is employed by an employer operating through a fixed place of business located within a special economic zone designated by notice by the Minister of Finance in the Gazette and that employee renders services to that employer mainly within that special economic zone; or
(iii) is employed by an employer in an industry designated by the Minister of Finance, after consultation with the Minister of Labour and the Minister of Trade and Industry, by notice in the Gazette;
(b)
(i) is in possession of an identity card referred to in section 14 of the Identification Act, 1997 (Act No. 68 of 1997), issued to that employee after application for the card in terms of section 15 of that Act;
(ii) is in possession of an asylum seeker permit, issued to that employee in terms of section 22(1) of the Refugees Act, 1998 (Act No. 130 of 1998), after application for the permit in terms of section 21(1) of that Act; or
(iii) is in possession of an identity document issued in terms of section 30 of the Refugees Act, 1998 (Act No. 130 of 1998);

[Paragraph (b) amended by section 115(1)(a) of Act No. 43 of 2014]

(c) in relation to the employer, is not a connected person as defined in section 1 of the Income Tax Act;
(d) is not a domestic worker as defined in section 1 of the Basic Conditions of Employment Act, 1997 (Act No. 75 of 1997);
(e) was employed by the employer or an associated person on or after 1 October 2013 in respect of employment commencing on or after that date;

[Paragraph (e) amended by section 115(1)(b) of Act No. 43 of 2014]

(f) is not an employee in respect of whom an employer is ineligible to receive the incentive by virtue of section 4; and

[Paragraph (f) amended by section 115(1)(b) of Act No. 43 of 2014]

(g) receives remuneration in an amount less than R6 000 in respect of a month.

[Paragraph (g) inserted by section 115(1)(b) of Act No. 43 of 2014]