国家合规百科 · Africa
Hiring in South Africa
A practical guide to employing staff in South Africa — contracts, working time, leave, dismissal, payroll and employer costs for the 2026/27 tax year.
Employment contracts
Employers must give employees written particulars of employment on their first day, covering pay, hours, leave, notice and job description. The Basic Conditions of Employment Act (BCEA) and the Labour Relations Act (LRA) set the minimum standards.
- Fixed-term contracts for employees earning below the BCEA earnings threshold may only exceed 3 months if there is a justifiable reason; otherwise they are treated as permanent.
- Probation must be reasonable for the role (commonly 3–6 months) and is subject to fair performance-review procedures.
- Employers with 50 or more employees must comply with Employment Equity reporting.
Working hours
| Ordinary hours | 45 hours a week (9 hours a day for a 5-day week) |
|---|---|
| Overtime | Maximum 10 hours a week, by agreement |
| Overtime pay | 1.5 times the normal wage (double for Sundays and public holidays) |
| Meal break | 60 minutes after 5 hours’ work |
| Daily rest | 12 consecutive hours |
Minimum wage
| National minimum wage (from 1 March 2026) | R30.23 per ordinary hour, including farm and domestic workers |
|---|---|
| Expanded Public Works Programme workers | R16.62 per hour |
Leave and holidays
| Annual leave | 21 consecutive days per year (15 working days for a 5-day week) |
|---|---|
| Sick leave | 30 days per 3-year cycle for a 5-day week (1 day per 26 days worked during the first 6 months) |
| Family responsibility leave | 3 days a year |
| Maternity leave | 4 consecutive months; no statutory employer pay — employees claim UIF benefits |
| Parental leave | 10 days, claimable from UIF; a 2025 Constitutional Court ruling allows parents to share parental leave while legislation is updated |
| Public holidays | 12 per year |
Notice and dismissal
Dismissals must be for a fair reason (conduct, capacity or operational requirements) and follow a fair procedure. Disputes go to the CCMA or bargaining council.
| Notice period | 1 week (up to 6 months’ service), 2 weeks (6 months to 1 year), 4 weeks (over 1 year) |
|---|---|
| Retrenchment severance | At least 1 week’s pay per completed year of service |
| Consultation | Operational dismissals require prior consultation (section 189 of the LRA) |
| Final pay | Outstanding wages and accrued annual leave must be paid on termination |
Payroll and employer costs
Employers register with SARS, deduct PAYE monthly and file the EMP201 return by the 7th of the following month, with EMP501 reconciliations twice a year.
| Unemployment Insurance Fund (UIF) | 1% employer + 1% employee, on earnings up to R17,712 a month |
|---|---|
| Skills Development Levy (SDL) | 1% of payroll, if annual payroll exceeds R500,000 |
| COIDA | Annual workplace-injury assessment, rate set by industry |
| Pension / provident fund | Not mandatory unless required by a bargaining council or the contract |
PAYE tax tables 2026/27
| Up to R245,100 | 18% |
|---|---|
| R245,101 – R383,100 | R44,118 + 26% above R245,100 |
| R383,101 – R530,200 | R79,998 + 31% above R383,100 |
| R530,201 – R695,800 | R125,599 + 36% above R530,200 |
| R695,801 – R887,000 | R185,215 + 39% above R695,800 |
| R887,001 – R1,878,600 | R259,783 + 41% above R887,000 |
| Above R1,878,600 | R666,339 + 45% above R1,878,600 |
| Primary rebate / tax threshold (under 65) | R17,820 / R99,000 |
Benefits and practice
- A 13th-cheque or annual bonus is common but contractual, not statutory.
- Medical aid and retirement fund contributions are common market benefits and attract tax relief.
- Foreign nationals need a valid work visa (e.g. critical skills or general work visa).
- B-BBEE status influences eligibility for many corporate and government contracts.
Hire in South Africa with Truerix
Truerix employs your South African staff through our own local entity, NGIS — BCEA-compliant contracts, PAYE, UIF and SDL filings, and employment equity reporting handled for you.
Sources: SARS – Rates of tax for individuals · PaySpace – National minimum wage March 2026 · Department of Employment and Labour – BCEA · SARS – Guide for employers in respect of employees’ tax