The Mauritius Finance Act, enacted on 12 August 2026, introduces significant amendments to the Income Tax Act affecting payroll, personal taxation, and employee benefits. The Act brings three major changes effective from various dates: a...
The Eswatini Revenue Service has deferred implementation of Practice Note IT/01/23, which governs the valuation of benefits in kind, from the originally scheduled date of 1 July 2026 to 1 September 2026. This deferral provides employers...
Payroll software with automatic regulatory updates should be the standard, not an upsell. Payroll regulations keep pace with a fast-moving and complex world, keeping payroll professionals on their toes. PwC's Payroll Complexity Survey...
Madagascar has issued Decree 2026-1352 on 2 June 2026, which establishes new national minimum wage rates effective 1 March 2026 for both agricultural and non-agricultural sectors. New National Minimum Wage Rates: Effective 1 March 2026 ...
Mauritius has increased the minimum and maximum basic wage limits on which National Savings Fund (NSF) contributions are calculated, effective 1 July 2026. These updated thresholds apply to all employers and affect NSF contribution...
Zanzibar has enacted the Finance (Public Revenue Management) Act, 2026 (Act No. 2 of 2026), which amends several tax and revenue laws, including the Vocational Training Act, No. 8 of 2006. A key change from this Act is a reduction in the...
The Botswana Income Tax Act, 2026 (Act No. 13 of 2026) introduces significant revisions to individual income tax rates for both resident and non-resident individuals. Published in the Government Gazette Extraordinary Vol. LXIV, No. 75 on...
The General Organization for Social Insurance (GOSI) contribution rates for Saudi national employees will increase effective 1 July 2026 under the third annual step-up of the phased reform programme introduced by the Social Insurance Law...