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Skills Development Levies Act, 1999 (Act No. 9 of 1999)

Chapter 1 : Administration, Imposition and Recovery of Levy

5. Registration for Payment of Levy

 

(1) When an employer is liable to pay the levy, that employer must—
(a) apply to the Commissioner in such manner as the Commissioner may determine, to be registered as an employer for the purposes of the levy and indicate in such application the jurisdiction of the SETA within which that employer must be classified (if any); and
(b) if the employer is affected by the establishment or amendment of a SETA as contemplated in subsection (4), indicate to the Commissioner the jurisdiction of the SETA within which that employer must be classified.

 

(2) For the purposes of subsection (1), where an employer falls within the jurisdiction of more than one SETA, that employer must, having regard to—
(a) the composition of its workforce;
(b) the amount of remuneration paid or payable to the different categories of employees; and
(c) the training needs of the different categories of employees,

select one SETA within which it must be so classified for the purposes of this Act.

 

(3) A selection by an employer in terms of subsection (2) is binding on the employer, unless the Commissioner having regard to the factors contemplated in subsection (2)(a), (b) and (c) otherwise directs.

 

(4) If a SETA is established or its jurisdiction is amended after 1 April 2000, the Minister must, by notice in the Gazette—
(a) inform employers of any change in respect of which SETA the levy is or becomes payable; and
(b) determine a date, more than 60 days after the date of the notice, from which employers will be affected by that establishment or amendment of jurisdiction.

 

(5) An employer that falls within the jurisdiction of a SETA specified in a notice referred to in section 7(1), must—
(a) apply to the SETA in such manner as the SETA determines, to be registered as an employer for the purposes of the payment of the levy;
(b) within 21 days from the date of such notice, submit a statement to the Commissioner confirming that such employer falls within the jurisdiction of that SETA and that payment of the levy will be made to that SETA.

 

(6) Any employer that is exempt from the payment of the levy as contemplated in section 4(a), (c), (d) and (e), must register in terms of subsection (1).