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



SINCE the unemployment rate in the Republic is of concern to government;


AND SINCE government recognises the need to share the costs of expanding job opportunities with the private sector;


AND SINCE government wishes to support employment growth by focusing on labour market activation, especially in relation to young work seekers;


AND SINCE government is desirous of instituting an employment tax incentive,


BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:—