01
Dec
South Africa | Official rate of interest change December 2025
The South African Reserve Bank (SARB) has published an update to the repo rate, which impacts the official rate of interest for calculating the taxable benefit on low-interest or interest-free loans. The new rate is effective from 1 December 2025.
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19
Nov
Nigeria | Tax reform 2026 updates
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 purposes, ef...
10
Nov
Mauritius | Fair Share Contribution and company car benefit October 2025
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) confirms the...
24
Jul
Ethiopia | Tax Table Updates July 2025
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.
12
May
South Africa | SARS PAYE BRS Changes for the 2025/2026 Tax Year
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 retu...
14
Mar
UK | Official Rate of Interest increase effective 6 April 2025
The UK's Official Rate of Interest (ORI) is changing. Effective April 6, 2025, the ORI will increase from 2.25% to 3.75%. This follows the Chancellor’s Autumn Budget on October 30, 2024, where quarterly reviews of the ORI were ...
07
Mar
South Africa | Payroll Amendments
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 ...
04
Jan
eSwatini ENPF Rate Increase
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 the employee and employer is E350.00 per month.
09
Nov
Ghana SSNIT Contribution Calculations
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 for more information. This is applicable to the Ghana SSNIT Contribution Calculations.