Legislation

On 1 March 2026, South Africa's Compensation for Occupational Injuries and Diseases (COID) earnings threshold will increase, affecting how employers calculate assessment contributions. If you manage payroll in South Africa, here's what you...

How changes to the Code of Good Practice on Dismissal modernise labour management. People are at the centre of every business. They bring perspective, ideas, skills, and experience that help companies excel and succeed. However, it doesn’t...

South Africa’s Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, published following the 2026 Budget Speech, proposes amendments to certain Income Tax Act exemptions and retirement fund tax deduction limits, effective 1...

The Minister of Finance delivered the National Budget on 25 February 2026, announcing amendments under the Income Tax Act that affect payroll for the 2026/2027 tax year. The changes cover personal income tax brackets and rebates, medical...

Zimbabwe has introduced a preferential income tax rate for qualifying expatriate employees working in declared International Financial Services Centres (IFSCs). The rate, and the reporting obligations that come with it, take effect from 1...

Niger has aligned the minimum base for social security contributions with the national minimum wage (SMIG). The change affects how the contribution base is calculated for the CNSS scheme. Here is what payroll teams need to apply. What is...

Kenya has revised its National Social Security Fund (NSSF) contribution limits, effective 1 February 2026. The update reflects Year 4 of the phased implementation under the NSSF Act and raises both the lower and upper earnings limits. Here...

Sierra Leone’s annual tax changes for 2026 affect two areas that matter for payroll: the treatment of redundancy and termination payments, and withholding tax on payments to non-residents. Here is what changed and the legislative reference...

The Democratic Republic of the Congo has revised the INPP contribution rates that employers pay, effective 1 January 2026. The change is employer-only and adjusts existing rates rather than introducing a new contribution. Here is what...

Eswatini has increased the Eswatini National Provident Fund (ENPF) maximum wage level, which raises the contribution ceiling for both employers and employees. Here is the change and what it means for your payroll run. What is changing....

On 26 June 2025, Nigeria enacted several new tax laws, including the Nigeria Tax Act, which makes significant changes to personal income tax, allowances, and the definition of residency for payroll purposes. The changes take effect from 1...

The Mauritius Revenue Authority (MRA) issued a Circular to Employers on 6 October 2025 setting out two payroll changes: a revised valuation of the company car benefit, and collection of the new Fair Share Contribution (FSC) through PAYE....

In Eswatini, individuals pay income tax on income earned in or from within the country under a source-based system. The Income Tax Order, 1975 sets out how PAYE is calculated and collected, and the obligations fall squarely on the...

The Finance (Miscellaneous Provisions) Act 2025 was published in Government Gazette No. 66 on 9 August 2025, introducing several amendments to the Income Tax Act that affect Mauritian payroll from 1 July 2025. The changes span the "exempt...

On 17 July 2025, Ethiopia's House of People's Representatives approved Income Tax Amendment Proclamation No. 1395/2025, with effect from 1 July 2025. The reforms reshape personal income tax brackets, raise the tax-free threshold, and...

SARS released version 24.0.0 of the PAYE Business Requirements Specification on 26 March 2025, with effect from 1 March 2025 for payroll suppliers and September 2025 for SARS systems. The BRS sets the rules for generating tax certificates...

National Treasury announced changes to the South African Employment Tax Incentive (ETI) effective 1 April 2025. The headline change: the maximum qualifying monthly remuneration rose from R6,500 to R7,500, broadening the pool of employees...

Following the Chancellor’s Autumn Budget on 30 October 2024, Parliament approved several payroll-affecting changes for the 2025/2026 tax year. The key updates, effective from 6 April 2025 unless stated otherwise, are below. Scotland...

The Minister of Employment and Labour has published a Government Notice increasing the OID earnings threshold for the 2025/2026 assessment year. Here is the new figure and what it affects. The new threshold. The OID earnings threshold...

South African payroll teams have had a busy year. The 2025/2026 tax year brought a new SARS PAYE BRS, an ETI uplift, a higher OID earnings threshold, BCEA changes, and stricter rules on employee tax reference numbers from February 2026...

The Social Security and National Insurance Trust (SSNIT), in consultation with the National Pensions Regulatory Authority (NPRA), revised the maximum insurable earnings for 2025. Here are the figures employers need to apply. The revised...

February 2025 brought two updates for Kenyan payroll teams: the next step in the NSSF Act's phased contribution schedule, and a revised meal benefit exemption threshold under the Tax Laws (Amendment) Act 2024. Both changes affect the...

The official rate of interest, used to calculate the taxable fringe benefit on low-interest or interest-free debt owed by an employee to their employer, changed following the Reserve Bank’s repo rate decision. Here is what applies. The...

On 13 September 2024, the Government of Mauritius issued the Remuneration Regulations (Workers Remuneration Amendment Regulations) 2024, requiring employers to pay employees a wage relativity adjustment. Here is what employers need to do. ...

Lesotho's income tax amendments for the 2024/2025 tax year took effect on 1 April 2024, with updated Personal Income Tax brackets and a revised tax credit. Payroll teams running Lesotho runs need to verify the April recalculation, decide...

The Occupational Injury and Disease (OID) earnings threshold in South Africa is the cap on the per-employee earnings used to calculate an employer's COIDA assessment. The Minister of Employment and Labour updates this figure annually as...

The Democratic Republic of Congo's payroll landscape is shifting significantly. Law No. 23/053 of 30 November 2023, published in the Official Gazette, takes effect on 1 January 2026 — replacing the previous schedular tax system with a...

The annual EMP501 reconciliation is the most significant statutory submission in the South African payroll calendar. It reconciles every monthly EMP201 declaration submitted across the tax year against the year-to-date IRP5 totals for...

Burkina Faso introduced a new mandatory employee tax effective from 1 January 2024 as part of the country's broader fiscal reform programme. For payroll teams running Burkinabé payroll, the change required system updates to ensure the new...

The Social Security and National Insurance Trust (SSNIT), in consultation with the National Pensions Regulatory Authority (NPRA), increased the maximum and minimum insurable earnings for 2024. Here are the figures employers needed to...

Following the Finance Act 2023, the Zimbabwe Revenue Authority (ZIMRA) released new tax tables, effective 1 January 2024. The USD tax tables were unchanged. Here are the revised ZWD thresholds and rates. The 2024 ZWD annual tax tables....

The National Pension Scheme Authority (NAPSA) reviews its contribution ceiling annually in line with National Average Earnings, under section 35 of the National Pension Scheme Act No. 40 of 1996. Here are the revised figures. The new...

Zambia's 2024 Budget Address was delivered to the National Assembly on Friday, 29 September 2023. Among the proposals was genuine PAYE relief for Zambian workers: a higher tax-free threshold and a marginally lower top marginal rate. The...

Togo is implementing Universal Health Insurance (l’Assurance Maladie Universelle, AMU), enshrined by Law No. 2021-022, to ensure all residents have access to health care. For employers, the compulsory scheme brings new payroll...

Ivory Coast's Presidency published Ordonnance No. 2023-179 on 13 September 2023, reforming the taxes payable by employees on salary, wages, pensions, and life annuities. The reform took effect on 1 January 2024. For payroll teams, the most...

Eswatini's social security framework, administered through the Eswatini National Provident Fund (ENPF), increased its contribution rate effective January 2024. For employers running Eswatini payroll, the change required system updates to...

Madagascar’s Ministry of Labour published Decree No. 2023-563, fixing the minimum wages by professional category and the minimum monthly remuneration. The change affects the floor and ceiling used for several statutory contributions. Here...

Mauritius adjusted the minimum and maximum basic wage on which National Savings Fund contributions are payable. Here is what employers need to apply. Article body The Mauritius Revenue Authority adjusted the minimum and maximum basic wage...

Zanzibar's social security regime — administered by the Zanzibar Social Security Fund (ZSSF) — adjusted the employer contribution rate effective January 2023. The change reshaped the cost calculation for employers running Zanzibar payroll,...

In the 2023 Budget Speech, the Minister of Finance, Enoch Godongwana, outlined the government’s fiscal priorities and the tax measures affecting payroll for the 2023/2024 tax year. Below is a summary of the changes that applied. The key...

The eSwatini National Provident Fund increased the ceiling of wages used to calculate statutory contributions. Here are the figures employers need to apply. The new ceiling. The wage ceiling for ENPF contributions increased from E3,300.00...

The Rwanda Revenue Authority announced a new law establishing taxes on income (No. 027/2022 of 20/10/2022) published in the Official Gazette (Special) of 28/10/2022. Under Article 56, the new withholding tax brackets on employment income...

Ghana's three-tier pension structure trips up even experienced payroll teams. Between the 35,000.00 monthly cap, the allowable deduction percentages, and the various ways excess contributions can route between tiers, there are plenty of...

The Finance (Miscellaneous Provisions) Act 2022 came into force on 2 August 2022, implementing measures from the 2022–2023 budget, deemed to apply from the income year beginning 1 July 2022. Here are the changes that affected payroll. ...

Under the Bank of Sierra Leone Act 2019, the Bank of Sierra Leone introduced new notes and coins, the New Leone, redenominating the currency by removing three zeros. The New Leone became legal tender on 1 July 2022. Here is what it meant...

The Institution de Prevoyance Retraite du Senegal (IPRES) increased the monthly ceiling on which IPRES pension contributions are based, for both the Regime General and the Regime des Cadres. Here are the figures employers need to apply. ...

The Minister of Finance presented Lesotho’s budget on 2 March 2022, with the changes gazetted on 8 April 2022. Under the Income Tax (Monetary Amounts) (Amendment) Regulations 2022, the tax credit and minimum taxable income were revised,...

Botswana's tax year runs from 1 July to 30 June, so the 2025/2026 tax tables came into effect on 1 July 2025. The most significant change is the top marginal rate increasing from 25% to 26.5%. The personal allowance (BWP 48,000 per year)...

Zimbabwe's National Social Security Authority (NSSA) shifted to a USD-based insurable earnings ceiling of USD 700 monthly in 2024 — a significant change from the previous ZWL-pegged structure that required quarterly recalculation against...