Section 17C:

17C. Employer may pay contributions to Director-General (1) (a) Subject to this section, an employer who is an individual and who employs an insured person who is in the domestic service may declare in his annual return of income under section 112 of the Income Tax Act, his contributions due under this Act and the National Savings Fund Act and pay such contributions at the time the annual return of income is required to be submitted to the Director-General. (b) Where a declaration is made in accordance with subsection (1), the employer shall continue, in respect of every subsequent financial year, to declare and pay his contributions in accordance with paragraph (a). (c) In respect of the period from 1 January to 31 December 2011, every employer referred to in paragraph (a) who is not registered as an employer under this Act and who has not paid his contributions to the Minister, may declare in his annual return of income for the income year 2011 under section 112 of the Income Tax Act his contributions for that period and pay such contributions in accordance with paragraph (a). (d) Any payment of contributions under paragraph (c) shall not be subject to any surcharge for late payment or late submission of return under this Act. [S. 17C inserted by s. 12 (d) of Act 37 of 2011 w.e.f. 15 December 2011.]