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SKILLS DEVELOPMENT LEVIES ACT
No 9, 1999 |
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GENERAL EXPLANATORY NOTE:
[ ]Words in bold type in square brackets indicate omissions from
existing enactments.
Words underlined with a solid line indicate insertions in
existing enactments.
ACT
To provide for the imposition of a skills development levy; and for matters
connected therewith.
BE IT ENACTED by the Parliament of the Republic of South Africa, as
follows:—
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TABLE OF CONTENTS |
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CHAPTER 1 -
ADMINISTRATION, IMPOSITION AND RECOVERY OF LEVY
1. Definitions
2. Administration of Act
3. Imposition of levy
4. Exemptions
5. Registration for payment of levy
6. Payment of levy to Commissioner and refund
7. Payment of levy to SETA and refund
8. Distribution of levies paid to Commissioner
9. Distribution of levies paid to SETA
10. Collection costs
11. Interest on late payment
12. Penalties on default
13. Applicability of Income Tax Act
CHAPTER 2 - RECOVERY OF LEVY BY SETA
14. Recovery of levy
15. Appointment of inspectors
16. Powers of entry of inspectors
17. Powers of inspector to question and inspect
18. Co-operation with inspectors
19. Undertakings and compliance orders
CHAPTER 3 -
GENERAL PROVISIONS
20. Offences
21. Proof of accuracy of statement
22. Regulations
23. Amendment of Skills Development Act
24. Short title and commencement
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SCHEDULE - AMENDMENT OF SKILLS DEVELOPMENT ACT |
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CHAPTER 1
ADMINISTRATION, IMPOSITION AND RECOVERY OF LEVY |
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1. |
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Definitions |
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In this Act, unless the context otherwise
indicates—
‘‘approved body’’ means the body approved by the Minister in terms of section
7(1)(b) to collect the levy on behalf of a SETA;
‘‘Commissioner’’ means the Commissioner for the South African Revenue
Service, established by section 2 of the South African Revenue Service Act, 1997
(Act No. 34 of 1997);
‘‘Director-General’’ means the Director-General of Labour;
‘‘employee’’ includes an employee as defined in the Fourth Schedule to the
Income
Tax Act;
‘‘employer’’ includes an employer as defined in the Fourth Schedule to the
Income
Tax Act;
‘‘Income Tax Act’’ means the Income Tax Act, 1962 (Act No. 58 of 1962);
‘‘interest’’ means any interest payable in terms of section 11;
‘‘levy’’ means the skills development levy referred to in section 3;
‘‘Minister’’ means the Minister of Labour;
‘‘National Skills Authority’’ means the National Skills Authority, established
by
section 4 of the Skills Development Act;
‘‘National Skills Fund’’ means the National Skills Fund, established by section
27(1) of the Skills Development Act;
‘‘penalty’’ means any penalty payable in terms of section 12;
‘‘prescribed’’ means prescribed by regulation in terms of section 22;
‘‘sector’’ means a sector as determined by the Minister in terms of section 9(2)
of
the Skills Development Act;
‘‘SETA’’ means a sector education and training authority, established by section
9(1) of the Skills Development Act;
‘‘Skills Development Act’’ means the Skills Development Act, 1998 (Act No. 97
of 1998);
‘‘this Act’’ includes any regulation made in terms of section 22, but does not
include the footnotes. |
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2. |
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Administration of Act |
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(1) Subject to subsection (2), the
Director-General must administer this Act.
(2) The Commissioner must administer the provisions of the Act in so far as it
relates
to the collection of the levy payable to the Commissioner in terms of this Act.
(3) The Director-General may delegate any part of the administration of this
Act,
contemplated in subsection (1), to the executive officer of a SETA.
(4) A delegation in terms of subsection (3)—
(a) is subject to the conditions the Director-General determines;
(b) must be in writing;
(c) does not prevent the Director-General from performing the part of the
administration so delegated; and
(d) may at any time be withdrawn in writing. |
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3. |
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Imposition of levy |
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(1) Every employer must pay a skills development
levy from—
(a) 1 April 2000, at a rate of 0,5 per cent of the leviable amount; and
(b) 1 April 2001, at a rate of one per cent of the leviable amount.
(2) Despite subsection (1), the Minister may, in consultation with the Minister
of
Finance and the Minister for Provincial Affairs and Constitutional Development
and by
notice in the Gazette, impose a skills development levy on every municipality,
as defined
in section 10B of the Local Government Transitional Act, 1993 (Act No. 209 of
1993), for any group category or type of municipality, which must be determined on the
leviable
amount at a rate specified in that notice determined in accordance with
subsection (3).
(3) The aggregate of the levies collected from a municipality by virtue of a
notice in
terms of subsection (2) and budgetary allocations for training purposes to that
municipality, must from—
(a) 1 April 2000, be less than 0,5 per cent of the leviable amount;
(b) 1 April 2001, be less than one per cent of the leviable amount; and
(c) 1 April 2002, not be less than one per cent of the leviable amount.
(4) For the purposes of subsections (1), (2) and (3), but subject to subsection
(5), the
leviable amount means the total amount of remuneration, paid or payable, or
deemed to be paid or payable, by an employer to its employees during any
month, as determined in accordance with the provisions of the Fourth
Schedule to the Income Tax Act for the purposes of determining the
employer’s liability for any employees’ tax in terms of that Schedule,
whether or not such employer is liable to deduct or withhold such employees’
tax.
(5) The amount of remuneration referred to in subsection (4) does not include
any
amount—
(a) paid or payable to any person contemplated in paragraphs (c) and (d) of the
definition of ‘‘employee’’ in paragraph 1 of the Fourth Schedule to the Income
Tax Act, to whom a certificate of exemption has been issued in terms of
paragraph 2(5)(a) of that Schedule;
(b) paid or payable to any person by way of any pension, superannuation
allowance or retiring allowance;
(c) contemplated in paragraphs (a), (d), (e) or (eA) of the definition of
‘‘gross
income’’ in section 1 of the Income Tax Act;
(d) payable to a learner in terms of a contract of employment contemplated in
section 18(3) of the Skills Development Act.
(6) Despite subsection (1), on the request of a SETA, the Minister may, in
consultation
with the Minister of Finance and by notice in the Gazette, determine from time
to time
a rate and basis for the calculation of a levy payable by employers within the
jurisdiction
or a part of the jurisdiction of a SETA, different from the rate and basis
contemplated in
subsection (1)(a) or (b), as the case may be, but subject to subsection (7).
(7) The rate and basis determined in a notice in terms of subsection (6) may not
have
the result that the amount of the levies collected by virtue of such notice is
less than the
amount of the levies which would have been collected, based on the rate and
basis
contemplated in subsection (1)(a) or (b), as the case may be.
(This means that the remuneration paid to employees below the Income Tax
threshold must be
incorporated into the remuneration for determining the leviable amount in this
Act).
(8) The Minister may, in consultation with the Minister of Finance, determine
criteria
for purposes of any determination contemplated in subsection (6).
(9) The notice referred to in subsection (6) must contain—
(a) the rate and basis for the calculation of the levy;
(b) the date on which the levy becomes payable;
(c) a description of the employers falling within the jurisdiction of the SETA
or
part of the jurisdiction of the SETA in respect of which the levy is payable;
(d) any other matter necessary to ensure the effective collection of the levy. |
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4. |
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Exemptions |
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The levy is not payable by—
(a) any public service employer in the national or provincial sphere of
government;
(b) any employer where section 3(1)(a) or (b) applies and—
(i) during any month, there are reasonable grounds for believing that the
total amount of remuneration, as determined in accordance with section
3(4), paid or payable by that employer to all its employees during the
following 12 month period will not exceed R250 000, or such other
amount as the Minister may determine by notice in the Gazette; and
(ii) that employer is not required to apply for registration as an employer in
terms of paragraph 15(1) of the Fourth Schedule to the Income Tax Act;
(c) any religious or charitable institution contemplated in section 10(1)(f) of
the
Income Tax Act or any fund contemplated in section 10(1)(fA) of the Income
Tax Act, established solely to provide funds to any such institution; or
(d) any national or provincial public entity, if 80 per cent or more of its
expenditure is defrayed directly or indirectly from funds voted by
Parliament |
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5. |
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Registration for payment of levy |
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(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) and (d), must register in terms of subsection (1). |
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6. |
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Payment of levy to Commissioner and refund |
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(1) Subject to section 7, every employer must pay
the levy to the Commissioner in
the manner and within the period determined in this Act.
(2) An employer must, not later than seven days, or such longer period as the
Commissioner determines, after the end of each month in respect of which the
levy is
payable, pay the levy to the Commissioner and together with such payment submit
a
statement—
(a) in such form as the Commissioner may require; and
(b) reflecting the amount of the levy due by that employer and containing such
other information as the Commissioner may require.
(3) If the amount of any levy, interest or penalty paid by an employer to the
Commissioner was not leviable or payable, or was in excess of the amount
leviable or
payable in terms of this Act, that amount must be refunded to that employer by
the
Commissioner, which refund is a drawback against the National Revenue Fund.
(4) If the Director-General has allocated in accordance with section 8 the full
amount
or any portion of the amount referred to in subsection (3), the Director-General
must,
when necessary, withhold the amount so allocated from future payments due to the
SETA or National Skills Fund, as the case may be, in terms of this Act.
(5) The Commissioner must, before the seventh day of each month, notify the
Director-General of—
(a) the names of employers in each SETA and the amount of levies, interest and
penalties collected from and refunds made to those employers; and
(b) the names of employers which do not fall within the jurisdiction of any SETA
and the amount of levies, interest and penalties collected from and refunds
made to those employers,
during the previous month. |
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7. |
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Payment of levy to SETA and refund |
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(1) Subject to subsection (2), the Minister may,
in consultation with the Minister of
Finance and by notice in the Gazette, determine that all employers that fall
within the
jurisdiction of any SETA specified in that notice, must pay the levy to—
(a) that SETA; or
(b) a body nominated by the SETA and approved by the Minister to collect the
levy on behalf of that SETA.
(2) Before making a determination contemplated in subsection (1), the Minister
and
the Minister of Finance must be satisfied that—
(a) sufficient grounds exist for the SETAto collect the levy from the employers
in
its jurisdiction;
(b) the SETA, or the body nominated by the SETAto collect the levy on its
behalf,
has demonstrated the required competence to collect the levy; and
(c) the costs pertaining to such collection will not exceed two per cent of the
total
amount of the levies collected.
(3) The Minister may withdraw the notice contemplated in subsection (1) if he or
she
is satisfied that the SETA has not complied in the prescribed manner with
section
10(1)(a), (b), (g)(iii) and (h)(ii) of the Skills Development Act.
(4)An employer must, not later than seven days after the end of each month in
respect
of which the levy is payable—
(a) pay the levy; and
(b) submit to the SETAor approved body and to the Commissioner a statement—
(i) in such form as the SETA or approved body, as the case may be, and the
Commissioner, respectively, may require; and
(ii) reflecting the amount of the levy paid to the SETAor approved body and
containing such other information as the SETA or approved body, as the
case may be, and the Commissioner may require.
(5) If the amount of a levy, interest or penalty paid by an employer to the SETA
or
approved body was not leviable or payable, or was in excess of the amount
leviable or
payable, in terms of this Act, that amount must be refunded to the employer by
the SETA
or approved body from the funds of the SETA.
(6) If any portion of the amount refunded in terms of subsection (5), has been
paid
over to the National Skills Fund in terms of section 9(a), the SETA must
withhold that
portion from future payments to the Fund in terms of this Act. |
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8. |
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Distribution of levies paid to Commissioner |
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(1) The levies, interest and penalties collected
by the Commissioner, after
deduction of refunds, must be paid into the National Revenue Fund.
(2) Subject to section 6(4), the total amount of levies, interest and penalties
paid into
the National Revenue Fund in terms of subsection (1), is a direct charge against
the
National Revenue Fund for the credit of—
(a) the SETA to the amount contemplated in subsection (3)(b);
(b) the National Skills Fund to the amount contemplated in subsection (3)(a) and
(c).
(3) The Director-General must, within 14 days after receipt of a notice from the
Commissioner in terms of section 6(5), allocate—
(a) 20 per cent of the levies, interest and penalties collected in respect of a
SETA
to the National Skills Fund;
(b) 80 per cent of the levies, interest and penalties collected in respect of a
SETA
to that SETA after he or she is satisfied that the SETA has complied in the
prescribed manner with section 10(1)(a), (b), (g)(iii) and (h)(ii) of the Skills
Development Act;
(c) the levies, interest and penalties collected by the Commissioner from
employers which do not fall within the jurisdiction of a SETA to the National
Skills Fund.
(4) The levies, interest and penalties allocated to a SETAin terms of subsection
(3)(b)
must be dealt with in accordance with section 14 of the Skills Development Act. |
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Distribution of levies paid to SETA |
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Subject to section 10(3), the executive officer
of a SETAor its approved
body, as the
case may be, must—
(a) not later than the 15th day of each month, pay 20 per cent of the levies
collected by that SETA in terms of section 7(1), and of any interest and
penalties collected in respect thereof, to the National Skills Fund;
(b) deal with the balance of the levies, interest and penalties so collected in
accordance with section 14 of the Skills Development Act. |
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Collection costs |
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(1) Subject to subsection (2), the Director-General must, on a monthly basis
as
may be agreed between by the Commissioner and the Director-General, defray the
costs
of collection by the Commissioner from the levies paid into the National Skills
Fund.
(2) The total amount of collection costs referred to in subsection (1),
excluding the
start-up capital costs, may not exceed two per cent of the total amount of the
levies
calculated at the rate referred to in section 3(1)(b).
(3) Subject to subsection (4), a SETA or its approved body may withhold from its
payment to the National Skills Fund in accordance of section 9(a), the cost of
collection
of the SETA or approved body.
(4) The total amount of collection costs referred to in subsection (3) may not
exceed
two per cent of the total amount of the levies collected. |
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11. |
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Interest on late payment |
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If an employer fails to pay a levy or any
portion thereof on the last day for payment
thereof, as contemplated in section 6(2) or 7(4), interest is payable on the
outstanding
amount at the rate contemplated in paragraph (b) of the definition of
‘‘prescribed rate’’
in section 1 of the Income Tax Act, calculated from that last day for payment to
the day
that payment is received by the Commissioner, SETA or approved body, as the case
may
be. |
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12. |
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Penalties on default |
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(1) Subject to subsection (2), if any levy remains unpaid after the last day
for
payment thereof as contemplated in section 6(2) or 7(3), a penalty of 10 per
cent of that
unpaid amount is payable in addition to the interest contemplated in section 11.
(2) The Commissioner or the executive officer of the SETA or approved body, as
the
case may be, may, having due regard to the circumstances of the case, remit the
penalty
or any portion thereof imposed by subsection (1). |
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Applicability of Income Tax Act |
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The provisions of the Income Tax Act relating to—
(a) the administration thereof as contained in Chapter I of the Income Tax Act;
(b) returns, the production of information, documents or things, enquiries,
searches and seizures and evidence on oath;
(c) assessments;
(d) objections and appeals;
(e) the payment and recovery of tax, interest and penalties;
(f) refunds;
(g) representative taxpayers as contained in the Fourth Schedule to the Income
Tax Act;
(h) transactions, operations or schemes for purposes of avoiding or postponing
liability for taxes on income or reducing the amount of taxes on income; and
(i) reporting of unprofessional conduct,
apply, with the changes required by the context, to the levy paid or payable to
the
Commissioner in terms of this Act in respect of—
(i) the administration of this Act;
(ii) statements, the production of information, documents or things, enquiries,
searches and seizures and evidence on oath for the purpose of obtaining full
information in respect of the calculation of the levy due and payable in terms
of this Act;
(iii) any assessment, objection and appeal and the payment recovery or refund of
the levy, interest or penalty;
(iv) representative taxpayers;
(v) any transaction, operation or scheme entered into or carried out for the
purposes of avoiding or postponing liability for the levy or reducing the
amount of the levy and in the application of the provisions contemplated in
paragraph (h), such provisions are regarded to include a reference to the levy;
(vi) reporting of unprofessional conduct. |
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CHAPTER 2
RECOVERY OF LEVY BY SETA |
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14. |
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Recovery of levy |
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(1) A levy payable by an employer in terms of section 7(1) to a SETA or its
approved body is regarded to be a debt due to the SETA.
(2) If an employer—
(a) fails to submit a statement in respect of the amount of levies due as
contemplated in section 7(4)(b); or
(b) submits a statement reflecting an amount which, in the opinion of the
executive officer of the SETA or approved body, as the case may be, is less
than the amount which is due in terms of this Act,
the executive officer of the SETAor approved body, as the case may be, may
estimate the
amount of the levy due and issue an assessment for the outstanding amount.
(3) If any amount of the levy payable by an employer to a SETA in accordance
with
section 7(1), or any interest or penalty in respect thereof, remains unpaid on
the last day
for payment thereof as contemplated in sections 7(4)(a), 11 and 12,
respectively, the
SETA or approved body, as the case may be, may, despite any law to the contrary,
recover the outstanding amount by action in a magistrate’s court having
jurisdiction in
the area in which the person liable for the levy, interest or penalty carries on
business. |
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15. |
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Appointment of inspectors |
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(1)A labour inspector appointed in terms of section 63 of the Basic
Conditions of
Employment Act, 1997 (Act No. 75 of 1997), is regarded to be an inspector for
the
purposes of this Act in so far as it relates to the collection of levies by a
SETA or its
approved body.
(2) The Director-General must, by a signed certificate, designate any person
appointed in the prescribed manner and against the prescribed criteria as an
agent of a
SETA or its approved body as an inspector for the purposes of this Act in so far
as it
relates to the collection of levies by the SETA or approved body, as the case
may be. |
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16. |
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Powers of entry of inspectors |
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(1) In order to monitor and enforce compliance with this Act in so far as it
relates
to the collection of levies by a SETA or its approved body, an inspector may
without
warrant or notice at any reasonable time, enter any workplace or any other place
where
an employer carries on business or keeps any records, which is not a home.
(2) An inspector may enter a home or any place other than a place contemplated
in
subsection (1) only—
(a) with the consent of the owner or occupier; or
(b) if authorised by a warrant, in terms of subsection (3), to do so.
(3)A magistrate, or judge of a High Court, in chambers having jurisdiction may
issue
a warrant contemplated in subsection (2) only on written application by an
inspector,
referred to in section 15, and stating under oath or affirmation the reasons for
the need
to enter a place in order to monitor compliance with this Act in so far as it
relates to the
collection of levies by a SETA or its approved body. |
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Powers of inspector to question and inspect |
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(1) In order to monitor compliance with this Act
in so far as it relates to the
collection of levies by a SETA or its approved body, an inspector referred to in
section
15 may—
(a) require a person to disclose information either orally or in writing, and
either
alone or in the presence of witnesses on any matter to which this Act so
relates, and require that the disclosure be made under oath or affirmation;
(b) inspect, and question a person about, any document to which this Act so
relates;
(c) copy that document, or remove that document to make copies of, or extracts
from, that document;
(d) require a person to produce or deliver to a place specified by the inspector
that document for inspection; and
(e) perform any other prescribed function necessary for monitoring or enforcing
compliance with this Act in so far as it relates to the collection of levies by
a
SETA or its approved body.
(2) The inspector may be accompanied by an interpreter and any other person
reasonably required to assist in conducting the inspection.
(3) The inspector must—
(a) produce on request the certificate of appointment as inspector;
(b) provide a receipt for any document removed or delivered in terms of
subsection (1)(c) or (d); and
(c) return anything so removed or delivered within a reasonable time. |
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18. |
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Co-operation with inspectors |
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(1) Any person who is questioned by an inspector
referred to in section 15 must
answer all relevant questions lawfully put to that person, truthfully and to the
best of his
or her ability.
(2) An employer must provide any facility and assistance at his or her premises
that
is reasonably required by an inspector to perform his or her functions
effectively. |
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19. |
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Undertakings and compliance orders |
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Sections 68 to 73 of the Basic Conditions of
Employment Act, 1997 (Act No. 75
of 1997), apply, with the changes required by the context, to—
(a) the monitoring and enforcement of this Act in so far as it relates to the
collection of levies by a SETA or its approved body; and
(b) any legal proceedings concerning a contravention of this Act,
in so far as it relates to the collection of levies by a SETA or its approved
body. |
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CHAPTER 3
GENERAL PROVISIONS |
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20. |
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Offences |
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Any person who—
(a) fails to apply for registration for purposes of the levy;
(b) fails to pay any levy on the date determined for payment thereof;
(c) furnishes any false information in a statement or other document required in
terms of this Act, knowing the information to be false;
(d) fails to—
(i) submit or deliver any statement or other document or thing;
(ii) disclose any information;
(iii) reply to or answer truly and fully, any questions put to him or her; or
(iv) attend and give evidence,
required in terms of this Act; or
(e) hinders or obstructs any person in carrying out his or her functions in
terms of
this Act,
commits an offence and is liable on conviction to a fine or imprisonment for a
period not
exceeding one year. |
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21 |
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Proof of accuracy of statement |
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In any proceedings concerning a contravention of
this Act, it is for an employer to
prove that the information supplied by that employer in a statement required to
be
submitted in terms of this Act is accurate. |
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22. |
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Regulations |
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The Minister may, in consultation with the Minister of Finance and after
consultation with the National Skills Authority, make regulations about any
matter
which—
(a) may or must be prescribed in terms of this Act; and
(b) is necessary for the effective administration of this Act. |
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23 |
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Amendment of Skills Development Act |
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The Skills Development Act is amended as set out in the Schedule. |
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24 |
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Short title and commencement |
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This Act is called the Skills Development Levies Act, 1999 and takes effect
on a
date to be determined by the President by proclamation in the Gazette. |
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SCHEDULE
AMENDMENT OF SKILLS DEVELOPMENT ACT
(Section 23) |
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1. |
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Amendment of section 1 of Act 97 of 1998 |
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Section 1 of the Skills Development Act is hereby amended by the substitution
for
the definitions of ‘‘Skills Development Levies Act’’ and ‘‘skills development
levies’’ of
the following definitions:
‘‘ ‘Skills Development Levies Act’ means the Skills Development Levies Act,
1999;
‘skills development levies’ means a levy as defined in section 1 of the Skills
Development Levies Act;’’. |
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2. |
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Amendment of section 2 of Act 97 of 1998 |
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Section 2 of the Skills Development Act is hereby amended by the substitution
in
subsection (2)(a)(iii) for the expression ‘‘levy-grant’’ of the expression
‘‘levy-financing’’. |
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3. |
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Amendment of section 10 of Act 97 of 1998 |
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Section 10 of the Skills
Development Act is hereby amended—
(a) by the substitution for paragraph (f) of subsection (1) of the following
paragraph:
‘‘(f) when required to do so as contemplated in section 7(1) of the Skills
Development Levies Act, collect the skills development levies, and
must disburse the levies, allocated to it in terms of sections 8(3)(b)
and 9(b), in its sector;’’;
(b) by the substitution for paragraph (k) of subsection (1) of the following
paragraph:
‘‘(k) perform any other duties imposed by this Act or the Skills
Development Levies Act or consistent with the purposes of this
Act.’’;
(c) by the substitution for paragraph (b) of subsection (2) of the following
paragraph:
‘‘(b) the other powers conferred on the SETA by this Act or the Skills
Development Levies Act.’’; and
(d) by the substitution for subsection (3) of the following subsection:
‘‘(3) A SETA must perform its functions in accordance with this Act,
the Skills Development Levies Act and its constitution.’’ |
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4. |
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Amendment of section 14 of Act 97 of 1998 |
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Section 14 of the Skills
Development Act is hereby amended—
(a) by the substitution for paragraph (a) of subsection (1) of the following
paragraph:
‘‘(a) 80 per cent of the skills development levies, interest and penalties
collected in respect of the SETA, as allocated in terms of sections
8(3)(b) and 9(b) of the Skills Development Levies Act;’’; and
(b) by the deletion of paragraph (c) of subsection (2). |
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5. |
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Amendment of section 27 of Act 97 of
1998 |
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Section 27 of the
Skills Development Act is hereby amended by the substitution for
paragraphs (a) and (b) of subsection (2) of the following paragraphs:
‘‘(a) 20 per cent of the skills development levies, interest and penalties
collected in
respect of every SETA, as required by sections 8(3)(a) and 9(a) of the
Skills
Development Levies Act;
(b) the skills development levies, interest and penalties collected by the
Commissioner from employers which do not fall within the jurisdiction of a
SETA, as required by section 8(3)(c) of the Skills Development Levies
Act.’’. |
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6. |
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Amendment of section 30 of Act 97 of 1998 |
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Section 30 of the
Skills Development Act is hereby amended by the substitution for
paragraph (a) of subsection (1) of the following paragraph:
‘‘(a) must budget for at least—
(i) 0,5 per cent of its payroll with effect from 1 April 2000;
(ii) one per cent of its payroll with effect from 1 April 2001,
for the training and education of its employees; and’’. |
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7. |
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Insertion of section 30A
in Act 97 of 1998 |
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The following section is hereby inserted after
section 30 of the Skills Development
Act:
‘‘Budget for training by national and provincial public entities
30A. If 80 per cent or more of the expenditure of a national or provincial
public entity is defrayed directly or indirectly from funds voted by
Parliament, that entity must budget for at least—
(a) 0,5 per cent of its payroll with effect from 1 April 2000;
(b) one per cent of its payroll with effect from 1 April 2001,
for the training and education of its employees.’’. |
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8. |
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Amendment of item 10 of
Schedule 2 to Act 97 of 1998 |
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Item 10 of Schedule 2 to the Skills Development Act is hereby amended by the
deletion of paragraph (b) of subitem (2). |
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9. |
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Amendment of item 14 of Schedule 2 to Act 97 of 1998 |
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Item 14 of Schedule 2 to the Skills Development
Act is hereby amended by the
substitution for subitem (3) of the following subitem:
‘‘(3) Subject to subitem 7(c), any levy imposed in terms of section 10 of the
Local Government Training Act and in force immediately before the commencement
of this Act, remains in force until 31 March 2000 [unless withdrawn before
that date by the Minister in terms of section 2(3) of the Skills Development
Act] as if the Local Government Training Act had not been repealed.’ |
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10. |
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Amendment of long title of Act 97 of 1998 |
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The long title of the Skills Development Act is hereby amended by the
substitution
for the expression ‘‘levy-grant’’ of the expression ‘‘levy-financing’’. |
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