Employment Tax Incentive Act, 2013
R 385
Payment of Members of Parliament Act, 1994 (Act No. 6 of 1994)2. Remuneration and allowances of members of Parliament and office-bearers |
| (1) | Members of Parliament and such office-bearers of Parliament and of the Constitutional Assembly as may be determined by the President by proclamation in the Gazette, shall be paid such remuneration and allowances as may so be determined by the President, having due regard to the recommendations of the Commission on Remuneration of Representatives mentioned in section 207 of the Constitution. |
| (2) | Notwithstanding subsection (1)— |
| (a) | a person who holds different offices at the same time is entitled to remuneration and allowances only in respect of that one of such offices which bears the highest remuneration; |
| (b) | no remuneration or allowance is payable or due under this Act to any person who is an Executive Deputy President or a Minister or a Deputy Minister. |
| (3) |
| (a) | Paragraph (d) of section 8(1) of the Income Tax Act, 1962 (Act No. 58 of 1962), shall apply to such portion of the remuneration of a member of Parliament or an office-bearer as may be determined by the President, as if that amount were an allowance granted to the member or office-bearer as contemplated in that paragraph. |
| (b) | Different portions may be determined under paragraph (a) in respect of different amounts of remuneration. |
