Section 30D: Penalty and interest on unpaid CSG
This section is inserted by Act No 7 of 2020, section 42.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
30D. Penalty and interest on unpaid CSG
(1) Without prejudice to any legal proceedings
which may be instituted under section 45, where an employer
fails to pay to the Director-General the whole or part of any
CSG, he shall be liable to pay to the Director-General –
(a) in addition to CSG, a penalty of
10 per cent of any CSG remaining
unpaid; and
(b) in addition to the CSG and penalty under
paragraph (a), interest at the rate of one
per cent per month or part of the month
during which the CSG remains unpaid.
(2) No penalty and interest payable under subsection (1)
shall be recoverable by the employer from any employee.
Acts 2020 261
Ask juris about this section Official source
Questions this section answers
- What penalty and interest does my employer pay if it fails to remit my CSG?