Compliance News
Liberia | Draft Budget 2026
On 11 November 2025, the Ministry of Finance and Development Planning published the Draft National Budget for the 2026 fiscal year. No tax measures affecting payroll were announced. We will continue to monitor developments and will provide updates ...
Gambia | 2026 Budget Speech
The 2026 Budget Speech of the Republic of The Gambia was delivered on Friday, 5 December 2025 at the National Assembly by the Honourable Minister of Finance and Economic Affairs, Seedy K M Keita. At the time of this update, there are no proposed ...
Sierra Leone | Budget Speech 2026
On 28 November 2025, the Minister of Finance, Ahmed Sheku Fantamadi Bangura, presented the Government Budget and Statement of Economic and Financial Policies for the 2026 Financial Year. There are no tax measures affecting payroll that were ...
Zimbabwe | ZIMRA Non-FDS Payroll Submission Method
ZIMRA has recently introduced a new Non-FDS (Non–Final Deduction System) calculation method within the TaRMS portal. This option was not previously available for PAYE submissions and forms part of ZIMRA’s ongoing enhancements to the electronic filing ...
Cameroon | Draft Finance Law 2026
On 30 November 2025, the National Assembly adopted the draft Finance Bill 2026. The Ministry of Finance published the bill and a summary of fiscal measures on 27 November. The Bill projects a significant rise in both revenue and expenditure and ...
South Africa | Employment Tax Incentive (ETI) - Update on Retrospective Claims Beyond Six Months
Background Under section 9(4) of the Employment Tax Incentive Act, employers may only claim ETI within each six-month PAYE reconciliation period: 1 March – 31 August, and 1 September – end of February. Any unclaimed ETI amount is deemed to be nil ...
Gabon | CNSS Reform Decrees Announced
The Gabonese government has announced two key decrees that will introduce important changes to the CNSS (Caisse Nationale de Sécurité Sociale) social security framework. These reforms aim to modernise the system and ensure its long-term ...
Eswatini | PAYE and TaxEase Alignment
Important reminder for the December pay run The Eswatini Revenue Service (ERS) has introduced enhancements to the TaxEase system, which requires PAYE to be calculated using a calendar-day tax factor rather than the 1/12 averaging method. This change ...
Togo | Draft Finance Law 2026
On 15 November 2025, the Council of Ministers adopted the draft Finance Bill 2026 (PLF 2026). The Ministry of Economy and Finance published the bill and a summary of fiscal measures on 20 November. The legislation focuses on modernising the tax ...
Zimbabwe | Budget 2026
The Minister of Finance, Economic Development and Investment Promotion (MoFEDIP) has presented the 2026 National Budget to the Parliament of Zimbabwe on 27 November 2025. Following a review of the budget, there are no payroll-related changes ...
Egypt | Social Security Limit Increase effective 1 January 2026
The Social Insurance and Pension Law no. 148 of 2019 and its Executive Regulations No. 2437 of 2021 mandates a 15% increase in the minimum and maximum subscription wage limits used to calculate social security contributions. This increase is ...
South Africa | Decrease in the Official Rate of Interest Effective December 2025
The South African Reserve Bank (SARB) has published an update to the repo rate, which impacts the official rate of interest used for calculating the taxable benefit on low-interest or interest-free loans. The new rate is effective from 1 December ...
South Africa | PAGSA Confirmation on Section 11(nA) Refund
We are pleased to share clarity received from the Payroll Authors Group of South Africa (PAGSA) on the proper application of the new section 11(nA) and paragraph 2(4)(g) (of the Fourth Schedule) tax deductions. This guidance is critical for ...
Namibia | 2025 Mid-Year Budget Review Update
On 21 October 2025, the Minister of Finance, Hon. Ericah B. Shafudah, presented the Mid-Year Budget Review in Parliament. During the address, ten income tax-related amendments were highlighted. These proposals were previously announced in the annual ...
Mauritania | Draft Finance Law 2026
The Mauritanian Ministry of Economy and Finance has published the draft Finance Law for 2026. The draft Finance Law 2026 proposes reforms to modernise the tax system and diversify public revenue. While the draft Finance Law 2026 introduces a decisive ...
Ghana | 2026 Budget Statement - No Announced Changes to Payroll
On Thursday, 13 November 2025, the Minister for Finance, Dr Cassiel Ato Forson, presented the 2026 Budget Statement and Economic Policy of the Government to Parliament. Following a review of the statement, we can confirm that no payroll-related ...
Niger | Public Sector Solidarity Fund (Fonds de Solidarité pour le Secteur Public - FSSP)
The Government of Niger has introduced a new payroll contribution known as the Fonds de Solidarité pour le Secteur Public (FSSP). This measure aims to strengthen the country’s public solidarity fund by introducing a 1% levy on net remuneration for ...
Eswatini | ENPF Maximum Wage Limit Increase for 2026
In accordance with Legal Notice No. 5 of 2025, the maximum wage limit for Eswatini National Provident Fund (ENPF) contributions is subject to a phased increase over five years, which commenced on 1 January 2025. The next scheduled adjustment will ...
Benin | Draft Finance Law 2026
Following the 2026 Draft Finance Law delivered by the Ministry of Finance and Budget of Benin, we can confirm that no payroll-related changes were announced. We will continue to monitor any upcoming amendments to the income tax legislation and will ...
Morocco | Draft Finance Bill 2026
The Moroccan government has tabled the Draft Finance Bill for 2026 (Projet de Loi de Finances, PLF 2026) in Parliament. It is expected to be enacted and published in the Official Gazette by 31 December 2025, taking effect from 1 January 2026. The ...
Kenya | Fringe Benefit Tax Market Interest Rate 2025
The Commissioner for Domestic Taxes has issued a new Public Notice regarding the Fringe Benefit Tax Market Interest Rate. Fringe Benefit Tax For the purposes of Section 12B of the Income Tax Act, the Market Interest Rate is 8%. This rate shall be ...
Tunisia | Draft Finance Law 2026
The Tunisian government submitted the draft Finance Law for 2026 (projet de loi de finances pour 2026) to the parliament on 15 October 2025. It is expected to be enacted and published in the Official Gazette before 31 December 2025. The effective ...
Senegal | Draft Finance Bill 2026 - No Announced Changes to Payroll
Following the release of the 2026 Draft Finance Bill (Projet de Loi de Finances pour l'année 2026) by Senegal’s Ministry of Finance and Budget, we can confirm that no payroll-related changes have been proposed in the current draft. We will continue ...
Mali | Draft Finance Law 2026
Following the 2026 Draft Finance Law delivered by the Minister of Economy and Finance of Mali, we can confirm that no payroll-related changes were announced. We will continue to monitor any upcoming amendments to the income tax legislation and will ...
Republic of Congo | Draft Finance Law 2026
The Draft Finance Law for the Republic of Congo (2026) has been released, introducing proposed amendments to Book I of the General Tax Code, specifically to Chapters 1 (Personal Income Tax: IRPP), 2, and 3 (Corporate Income Tax: IS), which relate to ...
Mauritius | MRA Updates - Car Benefit Calculation & Fair Share Contribution (FSC)
The Mauritius Revenue Authority (MRA) has issued a Circular to Employers (6 October 2025) outlining important payroll tax changes effective from late 2025. Below is a summary of the key updates and what they mean for employers and employees followed ...
South Africa | SARS e@syFile™ Employer v8.0.1_325 now available
SARS has released a new version of e@syFile™ Employer (v8.0.1_325) for the 2025/26 Interim Reconciliation period. What’s improved Fix for “Packet loss” pop-up during submission Fix for “An error occurred” pop-up when requesting pre-pop data ...
Democratic Republic of Congo | Annual Amendments effective 1 January 2026
Law No. 23/053 of 30 November 2023 introduces a new tax regime in the Democratic Republic of Congo (DRC). It builds on and amends Law No. 004/2003 to simplify tax procedures and, on the direct tax side, replaces the existing schedular system with a ...
South Africa | Constitutional Court ruling on parental leave
On 2 October 2025, South Africa’s Constitutional Court handed down a landmark judgment in Van Wyk and Others v Minister of Employment and Labour, reshaping parental leave for all parents. The Court confirmed defects in the Basic Conditions of ...
Zanzibar | Zanzibar Health Services Fund (ZHSF)
The Zanzibar Health Services Fund (ZHSF) was formally established by the Zanzibar Health Services Fund Act No. 1 of 2023, passed by the House of Representatives, assented to by the President on 20 March 2023, and published in the Government Gazette ...
Zimbabwe| Due dates for submission of returns
The Zimbabwe Revenue Authority (ZIMRA) issued public notice No. 53 of 2025 on 9 September 2025 which states that the Minister of Finance, Economic Development and Investment Promotion gazetted new due dates for the submission of returns through SI ...
South Africa | Invitation: SARS Webinar on PAYE Biannual Reconciliation & System Readiness
The South African Revenue Service (SARS) will be hosting a webinar on PAYE Biannual Reconciliation and system readiness to help employers prepare for the 2025 Employer Interim Reconciliation submissions. This is a great opportunity to: Understand ...
Zambia | 2026 National Budget Speech – No Announced Changes to Payroll
Following the 2026 National Budget Speech delivered by the Minister of Finance and National Planning on Friday, 26 September 2025, we can confirm that no payroll-related changes were announced. We will continue to monitor the upcoming Income Tax ...
Democratic Republic of Congo | Annual Amendments effective 1 January 2026
Law No. 23/053 of 30 November 2023 introduces a new tax regime in the Democratic Republic of Congo (DRC). It builds on and amends Law No. 004/2003 to simplify tax procedures and, on the direct tax side, replaces the existing schedular system with a ...
South Africa | Income Tax Reference Numbers - Update on Interim EMP501 Submissions
What’s changed? SARS has confirmed that the validation rules for employees’ Income Tax Reference Numbers (TRNs), originally planned to be strictly enforced for the 2025/2026 Interim EMP501 submissions, will now be temporarily relaxed. This decision ...
South Africa | Reminder - Interim Employer Reconciliation (EMP501) Submissions
Submissions for the Interim Employer Reconciliation (EMP501) will open on 22 September 2025 and close on 31 October 2025. All employers in both the private and public sectors are required to reconcile their declarations for the first six months of ...
South Africa | Income Tax Reference Numbers Now Compulsory
What’s changing? When testing the 2025/2026 Interim EMP501 Reconciliation submissions through SARS’s e@syFile BETA system, it was confirmed that SARS has tightened the validation checks around employees’ Income Tax Reference Numbers (TRNs). From the ...
Angola | Proposed New Personal Income Tax Code Postponed
On 1 April 2025, the Angolan General Tax Administration (AGT) announced a proposal for the new Personal Income Tax Code (IRPS), aimed at modernising the national tax system. This initiative seeks to replace the existing taxation framework, which ...
Angola | Social Security (INSS) Contribution Rate Increase
Recent newspaper reports have suggested that the INSS contribution rate may increase from 11% to 15%, with the employee contribution rising from 3% to 5% and the employer contribution from 8% to 10%, effective 1 July 2025. However, the National ...
Democratic Republic of Congo | ONEM Contribution Rate Increase effective August 2025
The Ministry of Employment and Labour has issued Ministerial Order No. 30/CAB/MIN.ET/EAN/JDO/8/2025, signed on 5 August 2025, which amends and supplements Ministerial Order No. 095/CAB/MINETAT/MTEPS/01/2018. Contribution rate Under Article 1, the ...
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