Legislative Updates

17 Oct 2019 - Payroll Deductions Survey explanatory note
26 Sep 2019 - Implementation of the Compensation Fund's new Integrated Online Claims System: User Registration, Authentication and Validation
- Form to appoint designated official to manage COID claims in terms of section 39(3)(a)
9 March 2018 - Guide to Employers for the 2019 tax year
26 April 2017 - Dividends Tax Tables - Summary of DTA rates - version 7
1 April 2017 - UIF Act 2001 – Increase in Scale of Benefits
7 Feb 2017 - Agreement on the Introduction of a National Minimum Wage
28 Oct 2016 - BEE Codes of Good Practice Defence
21 Nov 2016 - Labour Law Update Newsflash National Minimum Wage
August 2016 - Business Requirements Specification: PAYE Employer Reconciliation
21 Nov 2016 - Panel Recommendations for National Minimum Wage
8 Jan 2016 - Tax Administration Laws Amendment Act (Act No. 23 of 2015, GG 39586)
8 Jan 2016 - Taxation Laws Amendment Act (Act No. 25 of 2015, GG 39588)
10 July 2015 - Government Notice 597, from Gazette 38983
22 July 2015 - 2015 Draft Taxation Laws Amendment Bill 2015
August 2015 - Draft Default Regulations & Explanatory Memo 201508
17 June 2015 - 38886 Gov Notice526 - Municipal Council Salaries
3 June 2015 - 38843 General Notice 498 - Rules for conduct of proceedings before CCMA
12 June 2015 - 38872 General Notice 581 - Employment Equity - Persons with Disabilities Code of Good Practice
17 June 2015 - 38886 Gov Notice 526 - Municipal Council Salaries
2015 - Hospitality Wages 2015
27 May 2015 - 38812_Govt Notice 421 - Leichtenstein - Sharing tax information
17 June 2015 - 38862_Govt Notice 471 - Mauritius & double taxation agreement
5 June 2015 - 38839_Govt Notice 449 - Belize - Sharing tax information
12 June 2015 - 38874_Gvt Notice 510 - Furnish returns for 2015
29 May 2015 - 38823_rg10436_gon436 - BC Meat Trade Gauteng
5 June 2015 - 38841_rg10440_gon451 - NBC Textiles
5 June 2015 - 38845_rg10441_gon456 - NBC Leather Industry
5 June 2015 - 38852_rg10442_gon455 - NBC Civil Engineering
1 June 2015 - Code of Good Practice - Government Gazette
27 March 2015 - Notice 262 GG 38618
2015 - PAYE-GEN-01-G02 - Guide for Employers in respect of Fringe Benefits - External Guide
April 2015 - Motor Vehicle Determined Value
Compensation for Occupational Injuries and Disease Act (COIDA)
- Compensation Calculation - 30 March 2015
- Industry Classification - 2 April 2015
- Maximum Amount of Earnings - 30 March 2015
20 March 2015 - Government Gazette - March 2015: Special Economic Zones Regulations
31 March 2015 - Government Gazette - March 2015: SARS Delivery Address
25 Feb 2015 - Notice 98 GG 38476 Budget Subsistence Rates
25 Feb 2015 - Notice 171 GG 38508 Tax Free Savings
27 Feb 2015 - Notice 175 GG 38516 Per km Rate
6 Jan 2015 - Basic Conditions of Employment – Cleaning Sector: Gazette 38384, notice 6
16 Jan 2015 - Bargaining Council Updates – Civil Engineering: Gazette 38389, notices 11 and 12, dealing with wages and task grades, and conditions of employment.
20 Jan 2015 - Taxation Laws Amendment Act: Gazette 38405, Notice 21
20 Jan 2015 - Taxation Administration Laws Amendment Act: Gazette 38406, Notice 22
30 Jan 2015 - Learnership Allowances: An interpretation note (number 20) was published by SARS
6 June 2014 - PAYE-GEN-02-G01 - Guide to Determine Fringe Benefit Value on Accommodation - External Guide
2014 - DoL Admin Stats Report 2014
26 Nov 2014 - BASIC CONDITIONS OF EMPLOYMENT ACT, 1997 - Amendment of BCEA 1A
Sept 2014 - Release Notes: e@syFile™ Employer version 6.6.2
Sept 2014 - e@syFile™ Update September 2014
2014 - PAYE-easyFile-G002 - Revising your EMP201 on easyFile Employer - External Guide
1 July 2014 - Earnings Threshold
26 Feb 2014 - Tax Treatment of Tips for Recipients Employers Patrons
1 March 2014 - Guide for Employers in respect of Fringe Benefits - External Guide
4 March 2014 - Fringe benefit taxation of employer provided assets such as cellular phones, laptops, software and services
2014 - SARS Letter to Employers regarding Annual Reconciliation
2014 - Tax Tables
18 March 2014 - Extension for conversion to the new BBBEE codes
26 Feb 2014 - Compensation for Occupational Injuries & Diseases - February 2014 Amendment
26 Feb 2014 - Compensation for Occupational Injuries and Diseases act - Increase of Maximum Amount of Earnings on which the assessment of an employer shall be calculated
26 Feb 2014 - Budget Speech 2014
19 Feb 2014 - Statement on the Cabinet meeting of 19 February 2014
2014 - Budget Pocket Guide 2014
27 Jan 2014 - Namibia Training Authority Levy - Government Gazette 5395 of 27 Jan - NTA levies as per the Vocational and Training Levies Act, 2008
2013 - e@syFile™ Employer Third Party Appointment User Guide
2013 - GEN-10-G01 - How to report suspected non compliance to SARS - External Guide
2013 - FAQs - Implementing the employment tax incentive
23 Oct 2013 - Medium Term Budget Policy Statement 2013
23 Oct 2013 - Pravin Gordhan Budget Statement
2013 - 2013 Tax Statistics - 2 PIT_tables
21 Oct 2013 - National Gazette No 36921 of 21-October-2013, Volume 580, Page 003
19 Sept 2013 - Draft EM on the Employment Tax Incentive Bill
2 Nov 2012 - Employment Services Bill Explained
23 May 2003 - Leave Pay- Government Gazette No. 455

In the Budget Speech on 27 February 2013, the Minister of Finance proposed new tax rates, tax rebates, thresholds and other tax amendments for individuals.

Latest Tax Tables

Tax Year Ends

Botswana - 30 June
Lesotho - 31 March
Namibia - 28 February
Swaziland - 30 June
South Africa - 28 February
Tanzania - 31 December
Uganda - 30 June
Zambia - 31 December
(2014 Budget Speech)
Zimbabwe - 31 December

Egypt – Tax Table Changes

Budget 2015

Budget 2014

Budget 2013

On 27^th February, Minister of Finance Pravin Gordhan released the budget for the new 2014 tax year.
A copy of the Budget, and the latest tax guides, are available on the following links:

Budget 2012

SARS Budget 2012 page
Budget Speech 2012 - Pocket Guide

Budget 2011

SARS Budget 2011 page
Budget Speech 2011 - Pocket Guide