Legislation

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. These changes include adjustments to personal income tax brackets,...

Legislative summary of changes  Preferential income tax rate for IFSC expatriate employees - A flat income tax rate of 15%, effective 1 January 2026, applies to qualifying expatriate employees working in declared International Financial...

Legislative summary of changes  Minimum base for CNSS contributions aligned to the SMIG - The minimum base for calculating CNSS social security contributions is set at FCFA 42,000, aligned with the SMIG in force in Niger. - No CNSS...

Legislative summary of changes  Revised NSSF contribution limits, effective 1 February 2026 - Tier I (Lower Earnings Limit) - Increases from KSh 8,000 to KSh 9,000. - Employee and employer contribution rates remain at 6%...

Legislative summary of changes  Redundancy or termination payments - Any redundancy payment, payment for termination, loss of office or employment, or similar payment is fully exempt from employment income. - Previously, amounts were...

Legislative summary of changes  Increase in INPP rates for private-sector employers - The interministerial order revises the tiered INPP contribution rates applicable to private employers, based on workforce size. - Employers must...

Legislative summary of changes   - The monthly maximum wage level increases from E4,000.00 to E4,300.00. - The maximum contribution for both the employee and employer will be E430.00 per month (E215.00 for the employee and E215.00 for...

On 26 June 2025, Nigeria enacted several new tax laws, including the Nigeria Tax Act, which introduces significant changes to personal income tax. These amendments affect tax rates, allowances, and the definition of residency for payroll...

The Mauritius Revenue Authority (MRA) has issued a Circular to Employers (6 October 2025) setting out changes that affect payroll. The Circular (i) amends the valuation of the company car benefit with effect from 1 October 2025, and (ii)...

On 17 July 2025, the Ethiopian House of People’s Representatives (HoPR) approved the amendments to Income Tax Proclamation No. 1395/2017, which have now been published. The amendments take effect from 01 July 2025. The following key...

SARS has released version 24.0.0 of the PAYE Business Requirements Specification (BRS), which outlines the rules for generating tax certificates and reconciliations. The updated BRS applies to all employers submitting PAYE returns for the...

Following the Chancellor’s Autumn Budget announcement on 30 October 2024, several legislative changes affecting payroll have been approved by Parliament and will apply for the 2025/2026 tax year. Key updates effective from 6 April 2025...

The 2025 Budget Speech is now scheduled for 12 March 2025, when updates, including the personal income tax tables, will be announced. However, some payroll-related changes based from recently published legislation have already gone into...

The “official rate of interest” for calculating the taxable benefit on low-interest or interest-free debt will decrease by 0.25% with effect from 01 February 2025. For more information, click here to view the current market rates on the...

The eSwatini National Provident Board resolved that the ceiling amount of wages for the purposes of the payment of statutory contributions to the Fund be increased from E3 300.00 to E3 500.00. Therefore, the maximum contribution for both...

As per the changes in the DT0107a report, there was a requirement on pension to carry the excess contributions calculated on Tier 1 and Tier 2, to Tier 3.\ Enhancements have been made to cater for this. Please refer to the sections below...

The Finance (Miscellaneous Provisions) Act 2022 came into force on 2 August 2022 and amended several statutory legislations to provide for the implementation of the measures announced in the financial budget 2022-2023. The following...

Pursuant to Section 30 of the Bank of Sierra Leone Act 2019, the Bank of Sierra Leone issued a public notice introducing new currency notes and coins, which shall be called the New Leone. The Sierra Leone Currency Redenomination will be...

UPDATED  2 June 2022 – Senegal – IPRES ceiling increase On the 25th of February 2022, a notice was issued by Institution de Prévoyance Retraite du Sénégal (IPRES) announcing the increase of the monthly ceiling on which IPRES is based. An...

The Minister of Finance, Honourable Thabo Sophonea, presented the Budget Speech for the Kingdom of Lesotho on the 2nd of March 2022. The proposed changes were gazetted on Friday, 8 April 2022. As per the Income Tax (Monetary Amounts)...

The Honourable Minister of Finance and Economic Development, Dr. Thapelo Matsheka presented the 2021/2022 Budget Proposals to the National Assembly on the 1st of February 2021. The Minister announced tax changes to raise the zero-rate...

Following the promulgation of Statutory Instrument (SI) 169 of 2021, the National Social Security Authority (NSSA) advises all employers and stakeholders of the new contribution levels for NSSA effective June 2021. The new maximum amount...

The cloud computing market is rapidly evolving and expanding. This comes as no surprise, as the benefits of cloud are vast and well-documented. Cloud can enable companies to deliver on their business outcomes and innovations far more...

Millions of young South Africans are excluded from participating in economic activity, and as a result suffer disproportionately from unemployment, discouragement and economic marginalisation. High youth unemployment means young people are...

Compliance with POPIA is more critical than ever as the global COVID-19 pandemic that has seen workforces around the world now working from home, has introduced another dynamic. Scams and security breaches are steadily increasing as...

Managing employee leave can be an onerous task. Requests come through constantly and someone has to respond to them, make sure that staff don’t all take leave on the same days and record the various dates in the company’s payroll system....