Deel Local Payroll

Support Talk Newsletter Β· Preview

December2025
2025
South Africa

Official rate of interest change β€” December 2025

SARS updated the official rate of interest used to calculate the taxable fringe benefit on low-interest or interest-free loans granted to employees. Apply the new rate from the effective date.

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Democratic Republic of Congo

New tax framework for tax year 2026

The DRC has introduced a new tax framework taking effect for the 2026 tax year. Review the framework changes ahead of January payroll runs to ensure correct PAYE calculations.

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Nigeria

Rent Relief Allowance

Nigeria introduced a Rent Relief Allowance as part of the 2026 tax reform package. Employers should familiarise themselves with the qualifying criteria and how the relief is applied to taxable income.

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Niger

New FSSP contributions

Niger has introduced new Fonds de Soutien Γ  la SΓ©curitΓ© Publique (FSSP) contributions affecting payroll calculations. Review the contribution rates and apply them in your January 2026 runs.

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Eswatini

ENPF maximum wage limit increase β€” 2026

Eswatini National Provident Fund (ENPF) maximum wage limit has been increased effective 2026. Update your payroll setup to reflect the new ceiling.

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