SA Payroll and Tax Compliance for Non-Resident Employers

The 2026 Budget sorts out the PAYE anomaly, but is silent on SDL and UIF. A 2023 amendment to Paragraph 2(1)(b) of the Fourth Schedule to the Income Tax Act requires non-resident employers to withhold employees’ tax (PAYE) only where they conduct business in South Africa through a permanent establishment (PE). While this represented an […]

Budget 2026 Explained: Where Taxpayers Gain and Where They Don’t

After last year’s “third-time lucky” Budget, many predicted doom and gloom this year. There was talk of the need for an additional R20 billion of tax hikes – whether in the form of the much-maligned VAT increase proposal rearing its ugly head, or direct personal income tax hikes. That didn’t happen. In presenting his 2026 […]

Silence is golden in this year’s budget speech

What matters more than the contents of this year’s budget is what has been omitted from it. Its greatest virtues are four days less tax, no NHI, and liberated electricity markets. The budget does not, for instance, provide for two huge burdens promised by the government the draft electricity plan (IRP2023) and the National Health […]

What lies ahead for SA’s budget?

On 24 February 2021, Finance Minister Tito Mboweni will deliver the annual budget address shortly on the heels of the State of the Nation Address a week earlier by President Cyril Ramaphosa. Given the expected R700 billion budget shortfall for the current cycle, Minister Mboweni will be forced to make some drastic decisions around taxation. We consider some of the potential areas that […]