Superior Courts Act, 2013
R 385
Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993)Chapter IX : Obligations of employers83. Assessment of employer |
| (1) | Subject to the provisions of this section, an employer shall be assessed or provisionally assessed by the Director-General according to a tariff of assessment calculated on the basis of such percentage of the annual earnings of his, her or its employees as the Director-General with due regard to the requirements of the compensation fund for the year of assessment may deem necessary. |
[Section 83(1) substituted by section 30(a) of Act No. 61 of 1997]
[Section 83(1) amended issue by Director-General by Notice No.134 of 2021, GG44331, dated 25 March 2021: An increase of the Minimum Assessment to R1284 in terms of S83(1)]
[Section 83(1) amended issue by Director-General by Notice No.361 of 2021, GG44722, dated 17 June 2021: Introduction of a Minimum Assessment of R381 specific to the Domestic sector in terms of S83(1)]
| (2) | Notwithstanding subsection (1), the Director-General may— |
| (a) | assess a particular employer or category of employers on such other basis as he may deem equitable; |
| (b) | levy a minimum assessment in respect of a particular employer or category of employers. |
| (3) | In determining the tariff of assessment the Director-General shall provide for the capitalised value of pensions. |
| (4) | For the purposes of this section earnings shall be calculated in the prescribed manner. |
| (5) | If the earnings actually paid by an employer in respect of a particular period differ from the current estimated earnings shown in respect of that period in the return concerned, the Commissioner shall adjust his or her assessment accordingly. |
[Section 83(5) substituted by section 51(a) of the Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022, Notice No. 3294, GG48431 dated 17 April 2023 - effective 23 January 2026 per (a) of Proclamation Notice 306, GG53990 dated 23 January 2026]
| (6) | If an employer fails to furnish the Director-General within the prescribed period with a return in terms of section 82 in respect of a particular period, the Director-General may— |
| (a) | assess the employer on the basis of the earnings estimated in accordance with section 82(5); |
[Section 83(6)(a) substituted by section 30(b) of Act No. 61 of 1997]
| (b) | impose upon and recover from the employer a penalty of 10 per cent of the amount so assessed; |
| (c) | where it later appears that the actual earnings were more than the earnings estimated under paragraph (a), recover the difference in the assessment from the employer, and may impose a penalty on such difference as contemplated in paragraph (b); and |
[Section 83(6)(b)(c) substituted by section 51(b) of the Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022, Notice No. 3294, GG48431 dated 17 April 2023 - effective 23 January 2026 per (a) of Proclamation Notice 306, GG53990 dated 23 January 2026]
| (d) | where it later appears that the actual earnings were less than the earnings estimated under paragraph (a), make the necessary adjustment. |
[Section 83(6)(d) inserted by section 30(c) of Act No. 61 of 1997]
| (7) | An assessment of an employer shall be paid at such time and in such manner as the Director-General may determine. |
| (8) | The Minister may, on the recommendation of the Director-General and after consultation with the Board, prescribe by notice in the Gazette a maximum amount of earnings on which an assessment of an employer shall be calculated by the Director-General. |
[Section 83(8) substituted by section 30(d) of Act No. 61 of 1997]
