Act 54 2021 - Act 54 - Employment (Suspension of Thirteenth Month Pay) Act 2021

[26th November 2021] Supplement to Official Gazette 933 EMPLOYMENT (SUSPENSION OF THIRTEENTH MONTH PAY) ACT, 2021 (Act 54 of 2021) ARRANGEMENT OF SECTIONS SECTIONS 1. Short title 2. Suspension of thirteenth month pay under Cap. 69 [26th November 2021] Supplement to Official Gazette 935 EMPLOYMENT (SUSPENSION OF THIRTEENTH MONTH PAY) ACT, 2021 (Act 54 of 2021) I assent Wavel Ramkalawan President 23rd November, 2021 AN ACT TO SUSPEND THE PAYMENT OF THE THIRTEENTH MONTH PAY PAYABLE TO WORKERS UNDER THE EMPLOYMENT ACT (CAP. 69) IN RESPECT OF THE YEAR 2021. ENACTED by the President and the National Assembly. Short title 1. This Act may be cited as the Employment (Suspension of Thirteenth Month Pay) Act, 2021. 936 Supplement to Official Gazette [26th November 2021] Suspension of thirteenth month pay under Cap. 69 2.(1) The payment of the thirteenth month pay under section 46C of the Employment Act in respect of the period from 1st January 2021 to 31st December 2021, due on 31st December 2021 and payable on or before 31st January 2022, is hereby suspended. (2) Notwithstanding subsection (1), if any employer pays the thirteenth month pay to his or her workers in respect of the year 2021, such payment shall be eligible for exemption under the Second Schedule to the Income and Non-Monetary Benefits Tax Act (Cap 273). I certify that this is a correct copy of the Bill which was passed by the National Assembly on 10th November, 2021. Mrs. Tania Isaac Clerk to the National Assembly