Compliance News
Mauritius | Update - Finance Act 2025 Payroll Changes Effective 1 July 2025
The Finance Act 2025 (Act No. 18 of 2025) has been published in Government Gazette No. 66 on 9 August 2025. This Act introduces several amendments to the Income Tax Act, with certain provisions impacting payroll from 1 July 2025. Two important points ...
Nigeria | Key Changes from Recent Tax Reforms
This summary highlights the major changes from a payroll perspective that have been introduced by the recently signed Acts (The Nigeria Tax Act, The Joint Revenue Board (Establishment) Act, The Nigeria Revenue Service (Establishment) Act, The Nigeria ...
South Africa | Decrease in the Official Rate of Interest Effective September 2025
The official rate of interest, used to calculate the fringe benefit for low-interest or interest-free debt, is defined in section 1 of the Income Tax Act as the repurchase (repo) rate plus 100 basis points (1%). A new official rate takes effect from ...
Mauritius | Proposed Income Tax Amendments Impacting Payroll – Effective 1 July 2025
These measures are in the Finance Bill 2025, approved by the National Assembly on 22 July 2025, but they are not yet law. They will take effect only once the Bill receives Presidential assent and is published in the Government Gazette. In practice, ...
Ethiopia | Income Tax Amendments Effective 1 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 1 July 2025. The following key measures will ...
Mauritius | Updated NSF Wage Ceilings Effective 1 July 2025
The Mauritius Revenue Authority (MRA) has revised the minimum and maximum basic wage or salary on which contributions to the National Savings Fund (NSF) are calculated, effective 1 July 2025. Sources: CNP/MNS Official Announcement: https://cnpmns.mu/ ...
Uganda | Tax Reforms Enacted for FY 2025/26
The President has officially signed into law a series of tax amendment acts, introducing key fiscal changes for the 2025/26 financial year. The following tax laws have been amended: Income Tax (Amendment) (No.2) Act, 2025 – no changes impacting ...
South Africa | SARS Extends EMP201 Submission and Payment Deadline to 14 July 2025
SARS has announced an extension of the due date for the submission and payment of the EMP201 return for the June 2025 payroll period. This follows higher-than-expected system volumes experienced on eFiling, which caused delays for many employers ...
Kenya | Fringe Benefit Tax and Low Interest Benefit 2025
The Commissioner for Domestic Taxes has issued a new Public Notice regarding Fringe Benefit Tax and Low Interest Benefits. Fringe Benefit Tax For the purposes of Section 12B of the Income Tax Act, the Market Interest Rate is 8%. This rate shall be ...
Tanzania | Finance Act 2025 – Effective 1 July 2025
On 25 June 2025, the Tanzanian Parliament passed the Finance Bill 2025. Following the President’s assent, it was published as the Finance Act 2025 on 30 June and came into effect on 1 July 2025. The Act sets out several significant changes to tax, ...
Kenya Finance Act, 2025 Amendments Effective 1 July 2025
On 26 June 2025, President William Ruto assented into law the Finance Act, 2025 (the Act). The Act was gazetted on 27 June 2025 in Kenya Gazette Supplement No. 104 (Acts No. 9). Below is a summary of the amendments affecting payroll, effective 1 July ...
South Africa | 2025 Employment Equity Reporting – Key Changes and Compliance Overview
This document provides a comprehensive summary of the 2025 Employment Equity (EE) Regulations, which follow the commencement of the Employment Equity Amendment Act, 2022. It outlines the new compliance framework introduced by the Minister of ...
Nigeria – President signs New Tax Reforms into Law
On 26 June 2025, President Bola Tinubu signed into law four significant tax reform bills passed by the National Assembly: The Nigeria Tax Act The Joint Revenue Board (Establishment) Act The Nigeria Revenue Service (Establishment) Act The Nigeria Tax ...
Ethiopia | Draft Income Tax (Amendment) Proclamation
On 4 June 2025, the Ethiopian Ministry of Finance published a draft Income Tax Amendment Proclamation. It aims to update the existing tax law (Proclamation No. 979/2016) to reflect the country’s current economic conditions. The draft is currently ...
Tanzania | Budget Speech 2025/2026 – Key Proposed Changes
On 12 June 2025, Tanzania’s Finance Minister, Dr Mwigulu Nchemba, presented the Budget Speech for the 2025/26 tax year. This budget marks the final year of Tanzania’s Third Five-Year Development Plan and supports the country’s long-term Vision 2025. ...
Mauritius | Budget Speech 2025-2026
On 5 June 2025, the Minister of Finance, Dr. the Honourable Renganaden Padayach presented the 2025/2026 National Budget. Among the proposed measures are significant changes to the personal income system, personal reliefs, deductions and fringe ...
Kenya | Simplified Pay-As-You-Earn (PAYE) filing process
The Kenya Revenue Authority (KRA) is in the process of streamlining the PAYE return process to improve taxpayer compliance. Key changes include: A simplified P10 PAYE Return (for both self and administrative assessments), with a new template ...
Ivory Coast | New Annual Report ETAT 301
We would like to inform you about the ÉTAT 301, an annual tax declaration required by the Ivorian tax authority (DGI) which reports all salaries and remunerations paid during the fiscal year due by 30 June every year. Please be advised not to use the ...
South Africa | Decrease in the Official Rate of Interest Effective June 2025
The official rate of interest, used to calculate the fringe benefit for low-interest or interest-free debt, is defined in section 1 of the Income Tax Act as the repurchase (repo) rate plus 100 basis points (1%). A new official rate takes effect from ...
Zambia | Important Notification: NAPSA to Launch New iCARE System on 16th June 2025
NAPSA has issued an official notification regarding the launch of its new digital platform, iCARE, which is scheduled to go live on Monday, 16th June 2025. This new system will replace the existing eNAPSA platform and is expected to significantly ...
South Africa | Extension of Letter of Good Standing Validity for ROE 2023/2024
The Compensation Fund has extended the validity of Letters of Good Standing (LOGS) issued for the 2023/2024 assessment year to 30 June 2025. This follows ongoing system issues with the ROE Online platform. Employers are encouraged to submit their ...
South Africa | SARS enables access to previous e@syFile™ version
SARS has temporarily re-enabled access to the previous version of e@syFile™ for employers who haven’t yet transitioned to the updated (Replatformed) version. This is to help ensure that PAYE reconciliations can still be finalised by the 31 May 2025 ...
Eswatini | Monthly PAYE Schedule Updates – Follow-Up to 4 October 2024 Guidance
Following our previous communication on 4 October 2024, we would like to provide a further update regarding the monthly PAYE Schedule process introduced by the Eswatini Revenue Service (ERS), effective 1 July 2024. Overview of the Monthly PAYE ...
South Africa | National Budget Speech 3.0 – Highlights (21 May 2025)
South Africa’s third national budget speech for 2025 was presented by Finance Minister Enoch Godongwana on 21 May 2025, revising key figures from the budget delivered on 12 March 2025. Here’s a summary of the most notable changes: Budget Adjustments ...
South Africa | New e@syFile™ Employer Version Released (V8.0.0_259)
SARS has released a new version of the replatformed e@syFile™ Employer software (version 8.0.0_259) on 19 May 2025. This update addresses several error messages and includes important enhancements based on feedback from EMP501 submissions. Please ...
Kenya | Finance Bill 2025
Kenya’s Parliament has published the Finance Bill, 2025, which proposes amendments to several tax laws, including the Income Tax Act, the Value Added Tax Act, the Excise Duty Act, the Tax Procedures Act, 2015, and the Miscellaneous Fees and Levies ...
South Africa | e@syFile Errors and Work-Arounds
While we do not offer support for SARS e@syFile, the Payroll Authors Group of South Africa (PAGSA) has shared some useful work-arounds for common issues encountered during the 2024/2025 Annual EMP501 Reconciliation period. 1. “Server cannot be ...
South Africa | Extension of ROE Submission Deadline and Required Form
The Compensation Fund has issued a notice confirming that the 2024/2025 Return of Earnings (ROE) submission period has been extended. The ROE online system is expected to remain open until 31 July 2025, and all current Letters of Good Standing have ...
Nigeria | Tax Reform Bills Passed by National Assembly
On 7 and 8 May 2025, the Nigerian National Assembly passed a series of tax reform bills, including: The Nigeria Tax Bill The Joint Revenue Board (Establishment) Bill The Nigeria Revenue Service (Establishment) Bill The Nigeria Tax Administration Bill ...
South Africa | Heads-Up on New COIDA Gazette - Effective 25 April 2025
The Minister of Employment and Labour has published Government Gazette 52558, which provides updated guidelines on calculating annual earnings for the Return of Earnings (ROE) under the Compensation for Occupational Injuries and Diseases Act (COIDA). ...
Liberia | Increase in the tax rate for non-residents
The Tax Amendment Act of 2024 introduces changes to Chapters 8 and 10, specifically amending Section 806(e). This section requires a payor to withhold tax on payments made to a non-resident for services rendered. Services rendered refers to amounts ...
South Africa | Employment Equity Regulations Published
The Department of Employment and Labour has published final Employment Equity Regulations in the Government Gazette on 15 April 2025, marking a significant shift in workplace transformation. The new regulations introduce mandatory sectoral numerical ...
South Africa | Extension of the ROE Online System Shutdow
The Compensation Fund has extended the shutdown of the ROE Online System until 30 April 2025, with submissions for Return of Earnings (ROE) now set to open on 1 May 2025 at 08h00. The system was initially scheduled to reopen on 11 April 2025. During ...
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 9%. This rate shall be ...
Lesotho | 2025/2026 Income Tax Amendments effective 1 April 2025
The Income Tax (AMA) Regulation No. 50 of 2025 has been published, officially enacting the following amendments to Lesotho’s income tax legislation: Tax credit increase: The annual tax credit has been increased from M11 040 (M920 per month) to M11 ...
Uganda | Key Tax Amendment Bills Published for FY 2025/26
The Ugandan government has released several tax amendment bills for the 2025/26 financial year. Of particular relevance to payroll are the following: Income Tax (Amendment) (No. 2) Bill, 2025 – No payroll-related changes have been identified. Tax ...
South Africa - COIDA Earnings Threshold Increase Effective 1 March 2025
The Minister of Employment and Labour published a Government Notice increasing the Compensation for Occupational Injuries and Diseases (COID) earnings threshold as follows: from R597 328 per annum (limit for 2024/2025), to R633 168 per annum ...
South Africa | SARS EMP501 Declaration Notice for Employers
SARS has officially opened the 2024/2025 Employer Annual Reconciliation period (EMP501) — running from 1 April to 31 May 2025. Employers are encouraged to familiarise themselves with the requirements and deadlines to avoid potential penalties or ...
South Africa | ROE Online System Shutdown
The Compensation Fund has announced that the ROE (Return of Earnings) Online System will remain temporarily unavailable due to delays in preparing for the 2024/2025 ROE submission season. The system shutdown, which was initially scheduled to end on ...
South Africa | SARS PAYE BRS Changes for the 2025/2026 Tax Year
SARS has published version 24.0.0 of the PAYE Business Requirements Specification (BRS) for the 2025/2026 tax year. This specification applies to all employers when submitting tax certificates and reconciliations. Below is a summary of the key ...
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