Employment Tax Incentive Act 26 of 2013

The Employment Tax Incentive Act 26 of 2013 aims:

• to provide for an employment tax incentive in the form of an amount by which employees' tax may be reduced;
• to allow for a claim and payment of an amount where employees' tax cannot be reduced; and
• to provide for matters connected therewith.

Amends

• Income Tax Act 58 of 1962
• South African Revenue Service Act 34 of 1997
• Tax Administration Act 28 of 2011

Commencement

• 1 January 2014, Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 and 13
• 19 December 2014, Section 10 (Government Gazette 38346, 18 December 2014)

Amendments

• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022
• Amended by Tax Administration Laws Amendment Act 16 of 2022
• Amended by Taxation Laws Amendment Act 20 of 2021
• Amended by Taxation Laws Amendment Act 23 of 2020
• Amended by Disaster Management Tax Relief Act 13 of 2020
• Amended by Taxation Laws Amendment Act 34 of 2019
• Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019
• Amended by Taxation Laws Amendment Act 17 of 2017
• Amended by Taxation Laws Amendment Act 15 of 2016
• Amended by Taxation Laws Amendment Act 25 of 2015
• Amended by Taxation Laws Amendment Act 43 of 2014