Gazette and Newsflash 20-27 February 2026

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Dear Subscribers,

Applying the “Stanley Moment” to Transform Compliance from Burden to Competitive Advantage

Last week we published an excellent article written by Chantel Naidoo on the Stanley Moment, which article got me rethinking about how we as compliance officers should be positioning compliance and how we can better sell it to our clients.  Just as Stanley transformed its Quencher from a failed product to a $750M icon by changing its audience, your compliance program can transform from a “cost center” to a “growth engine” by changing its positioning.

Below is my new and suggested approach to compliance, which incidentally ties in with the practices and principles housed under the recently revised King Code of Corporate Governance – King V.

For a more detailed version, see the attached pdf: Gazette and Newsflash 20 – 27 February 2026

From Cost Center to Growth Engine: Repositioning Compliance in 2026

The Shift: Regulatory compliance is undergoing a strategic transformation. Once viewed as a “necessary burden” and corporate overhead, it is now becoming a competitive advantage that drives market trust, resilience, and valuation. The regulations haven’t changed—the approach has.

The Core Problem: For decades, compliance teams marketed obligation. The breakthrough happens when we stop selling regulatory burden and start communicating risk intelligence as strategic currency.

The Strategic Pivot

Old PositioningNew Positioning
“Utility” for auditors“Strategic Currency” for decision-makers
Rugged regulatory survivalOrganizational wellness & resilience
Technical jargon in bindersActionable intelligence at the point of need
Reactive compliance checkingProactive risk navigation
Toolbox documentationBoardroom strategic asset

 

The 2026 Framework: Three Steps

  1. Unpack with Clarity
  • Deconstruct complex regulations into core business impacts.
  • Identify the 20% of requirements driving 80% of risk.
  1. Reassess with Perspective
  • Shift from “What must we do?” to “Who benefits from our compliance?“
  • Tailor messaging:
  • Executives: Risk exposure & market advantage.
  • Operations: Practical workflows & efficiency.
  • Employees: Personal responsibility & empowerment.
  1. Communicate with Precision
  • Transform manuals into decision-making tools.
  • Apply the “Stanley Moment” Principle: When compliance prevents a crisis, communicate it as brand equity, not just an avoided penalty.

The “Stanley Moment” for Compliance

Stanley transformed its Quencher from a failed product into a $750M icon not by changing the bottle, but by changing its audience—from outdoorsmen to professionals.

Your compliance program needs its own “car fire moment.” When you survive an audit or prevent a major risk:

  • Don’t just file the report. Gift the organization with clear lessons.
  • Transform procedural success into cultural currency.
  • Move compliance from a department function to the company DNA.

The Leadership Challenge & Immediate Actions

Growth isn’t about more regulations; it’s about better positioning. Compliance must walk into new rooms: investor relations, marketing strategy, and product development.

The Ultimate Metric: When employees seek out compliance guidance instead of avoiding it, you’ve succeeded.

Innovation isn’t a new regulation; it’s a new lens. The program that feels like overhead today can become your organization’s most trusted strategic advisor tomorrow.

#ComplianceStrategy #RiskManagement #BusinessGrowth #StrategicLeadership #RegulatoryIntelligence

 

— Alison and The Legal Team

 

CONTENTS

AVIATION   4

Civil Aviation Act: Regulations  6

COMPETITION   7

The Commission welcomes Tribunal confirmation of the settlement agreement concluded with Wilmar SA (Pty) Ltd  7

Date: 24 February 2026  7

CUSTOMS, EXCISE AND INTERNATIONAL TRADE  8

Customs and Excise Act: Amendment to Part 3 of Schedule No. 6 (No. 6/3/65) (English / Afrikaans) 9

ELECTRONIC COMMUNICATIONS  10

Electronic Communications Act: Universal Service and Access Fund Manual: Comments invited  11

ENERGY  12

National Energy Regulator Act: consultation paper on Eskom Retail Tariff Structural Adjustment: Comments invited  17

ENVIRONMENTAL  18

National Environmental Management Act: 2025-2030 Consolidated Environmental implementation and Management Plan for the Department of Forestry, Fisheries and the Environment 25

HEALTH AND SAFETY  30

Mine Health and Safety Act: Mine Health and Safety Council (MHSC): Nominations invited  32

Occupational Health and Safety Act: Regulations: Physical Agents: Amendments  39

INSURANCE  43

Long-Term Insurance Act and Short-Term Insurance Act: Penalty for failure to furnish authority with returns  44

MEDICAL  45

Council for Medical Schemes Levies Act: Imposition of levies on medical schemes  46

Dental Technicians Act: Annual fees payable to the Council 48

AGRICULTURAL ARTICLES  49

South Africa caught sleeping by devastating foot and mouth outbreak  49

FINANCE ARTICLES  51

Detailed Explanation of Tax Changes for 2026/2027  51

Price hikes for alcohol and tobacco in South Africa incoming  54

Budget 2026: Ten takeaways from Godongwana’s speech  55

LABOUR ARTICLES  57

Axed for ‘energy drink’: Man who was dismissed for consuming alcohol gets job back  57

LEGAL ARTICLES  59

AI as your legal sidekick? Court says think again  59

MEDICAL ARTICLES  61

Ramaphosa pauses NHI Act to wait for ConCourt decision  61

TRANSPORTATION ARTICLES  63

Tickets for Aarto amid state body’s poverty plea  63

 

AVIATION

 

 

 

LAW AND TYPE OF NOTICE

 

CIVIL AVIATION ACT:

 

Regulations

 

G 54177 GoN 7156

 

20 February 2026

 

 

APPLIES TO: 

 

AVIATION INDUSTRY

 

FULL TEXT

 

 

DETAILS

 

Amendments are available on the SACCA site. I have included the links below:

Proposed Amendment to Regulations (CAR) and Technical Standards (CATS)

Proposed Amendments to CATS and CAR

The Minister of Transport intends, in terms of Section 155(1) of the Civil Aviation Act, 2009 (Act No. 13 of 2009) and on the recommendation of the Civil Aviation Regulations Committee (CARCom), to amend the Civil Aviation Regulations, 2011, by the Amendment of the following Parts set out in Schedules below

 

Schedule 1Part 1 (RTE) (Radio Telephony Definition)
Schedule 2Part (Veteran Aircraft) (Veteran Aircraft Definition)
Schedule 3Part 1 and 71 (General Provisions and VTOL)
Schedule 4Part 61 (RTE) (Radio Telephony)
Schedule 5Part 65 (SAE) (Air Traffic Service Personnel Licensing)
Schedule 6Part 94.06.6 (Unmanned Free Balloon)
Schedule 7Part 96 (Commercial Operation of NTCA)
Schedule 8Part 172 (Airspace and Air Traffic Service

 

The Director of Civil Aviation intends, in terms of Section 163 of the Civil Aviation Act and on recommendation of CARCom, to amend the Technical Standards by the Amendment of the following Parts set out in the Schedules below:

 

Schedule 9SA-CATS 24 (Airworthiness: NTCA Renewal Authority to Fly)
Schedule 10SA-CATS 43 (General Maintenance Rules)
Schedule 11SA-CATS 61 (RTE) (Radio Telephony)
Schedule 12SA-CATS 61 Appendix 21 (RTE) (Radio Telephony)
Schedule 13SA-CATS 96 (Commercial Operation of NTCA)
Schedule 14SA-CATS 172 (Airspace and Air Traffic Service)
Schedule 15SA-CATS 173 (Procedure Design Organisations
 

LINK TO FULL NOTICE

 

Civil Aviation Act: Regulations

G 54177 GoN 7156

20 February 2026

 

54177gon7156.pdf

 

 

ACTION

Ensure that you submit your comments before 19 March 2026.

 

END

 

COMPETITION

 

 

 

LINK TO FULL NOTICE

 

The Commission welcomes Tribunal confirmation of the settlement agreement concluded with Wilmar SA (Pty) Ltd

Date: 24 February 2026

Read more

 

 

END

 

CUSTOMS, EXCISE AND INTERNATIONAL TRADE

 

 

 

LAW AND TYPE OF NOTICE

 

CUSTOMS AND EXCISE ACT:

 

Amendment to Part 3 of Schedule No. 6 (No. 6/3/65)

 

G 54173 RG 11947 GoN 7143

 

20 February 2026

 

 

APPLIES TO: 

 

1. Farming operations

2. Forestry operations

3. Mining operations (on-land only)

 

FULL TEXT

 

 

DETAILS

 

 

LINK TO FULL NOTICE

 

Customs and Excise Act: Amendment to Part 3 of Schedule No. 6 (No. 6/3/65) (English / Afrikaans)

G 54173 RG 11947 GoN 7143

20 February 2026

 

54173reg11947gen7143.pdf

 

 

END

 

ELECTRONIC COMMUNICATIONS

 

 

 

LAW AND TYPE OF NOTICE

 

ELECTRONIC COMMUNICATIONS ACT:

 

Universal Service and Access Fund Manual: Comments invited

 

G 54204 GoN 7165

 

– Comment by 23 Mar 2026

 

23 February 2026

 

 

APPLIES TO: 

1.      Telecommunications and network operators

2.      ISPs and digital service providers

3.      Public institutions receiving ICT subsidies

4.      USAASA and regulatory bodies

5.      Companies applying for USAF subsidies and grants

 

FULL TEXT

 

 

DETAILS

 

DEPARTMENT OF COMMUNICATIONS AND DIGITAL TECHNOLOGIES

 

NO. 7165 23 February 2026

 

UNIVERSAL SERVICE AND ACCESS AGENCY OF SOUTH AFRICA ELECTRONIC COMMUNICATIONS ACT, 2005 (ACT NO. 36 OF 2005)

 

PUBLICATION OF THE DRAFT UNIVERSAL SERVICE AND ACCESS FUND (USAF) MANUAL FOR PUBLIC COMMENT

The Universal Service and Access Agency of South Africa (“USAASA” or “the Agency”) hereby publishes the Draft Universal Service and Access Fund (USAF) Manual for public comment in terms of section 88(1A) of the Electronic Communications Act, 2005 (Act No. 36 of 2005), as amended.

Interested persons are invited to submit written comments on the Draft USAF Manual within thirty (30) calendar days from the date of publication of this Notice in the Government Gazette.

Comments must be clearly marked: ‘Draft USAF Manual – Public Comments’ and submitted to:

The Chief Executive Officer

Universal Service and Access Agency of South Africa

Physical address: Building 1, Thornhill Office Park, 94 Bekker Road, Vorna Valley,

Midrand, 1686

Postal address: P.O. Box 12601, Vorna Valley, 1686

Email: usaf-manual@usaasa.org.za or ceo@usaasa.org.za

Tel: 011 564 1600

Comments received after the closing date may not be considered.

________________________

Thabiso Thukani

Acting Chief Executive Officer

USAASA

Date: _______________

 

CLICK HERE TO VIEW THE FULL DOCUMENT:

 

ELECTRONIC COMMUNICATIONS ACT: UNIVERSAL SERVICE AND ACCESS FUND MANUAL: COMMENTS INVITED

G 54204 GON 7165 – COMMENT BY 23 MAR 2026 23 FEBRUARY 2026 

 

 

LINK TO FULL NOTICE

 

Electronic Communications Act: Universal Service and Access Fund Manual: Comments invited

G 54204 GoN 7165

– Comment by 23 Mar 2026

23 February 2026

 

54204gon7165.pdf

 

 

ACTION

Ensure that you submit your comments by 23 March 2026.

 

END

 

ENERGY

 

 

 

LAW AND TYPE OF NOTICE

 

NATIONAL ENERGY REGULATOR ACT:

 

Consultation paper on Eskom Retail Tariff Structural Adjustment: Comments invited

 

G 54201 GoN 7163

 

– Comment by 02 Mar 2026

 

23 February 2026

 

 

APPLIES TO: 

1.      Municipalities

2.      Large industries

3.      Mining operations

4.      Medium and small businesses

5.      Commercial properties

6.      Residential customers (prepaid, postpaid, solar)

7.      Generators (renewables & embedded)

8.      Wheeling/energy trading entities

9.      Public institutions

10.   Agriculture and rural customers

11.   Telecoms infrastructure operators

 

SUMMARY

 

Annexure A – NERSA Consultation Paper on Eskom ERTSA Application (FY 2026/27)

(Purpose: Public consultation before NERSA approves tariff adjustments)

1. Purpose of the Paper

NERSA received Eskom’s annual ERTSA application and must invite public comment before approval. The consultation paper outlines key issues for input.

 

2. Background

  • Eskom submitted its ERTSA application on 10 February 2026.
  • The application is tied to the Multi‑Year Price Determination (MYPD) allowable revenue for FY2026/27.
  • Court judgments in 2025 required NERSA to redo parts of the MYPD6 revenue decision.

 

3. Scope of the Consultation

NERSA is asking stakeholders to comment on:

  • Forecasted volumes and revenue
  • Tariff increases (average 8.76% for non‑municipal; municipal split increase later)
  • Municipal vs non‑municipal revenue allocations
  • Cross‑subsidies
  • Impact of the Retail Tariff Plan (RTP), such as the Generation Capacity Charge (GCC) adjustments

 

4. Key Points for Comment

  • Tariff increase levels
  • Fairness of tariff rebalancing
  • Impact on different customer groups
  • Effectiveness of implementation timelines

 

5. Process

NERSA opened a 15‑day comment period, shorter than usual, to comply with High Court timelines.

 

Annexure B – Eskom’s FY2027 ERTSA Application (Technical Submission)

(Purpose: Eskom’s detailed request to NERSA for FY2027 tariff approvals)

This is Eskom’s formal technical justification for the requested tariff increases.

 

1. Requested Increase & Basis

  • Eskom requests an 8.76% annual average tariff increase for FY2027.
  • Prepared according to the ERTSA Methodology (2016).

 

2. Municipal vs Non‑Municipal Tariffs

  • Municipal tariffs increase from 1 July 2026, based on a calculated 9.01%adjusted average.
  • Non‑municipal tariffs increase from 1 April 2026.

 

3. Implementation of Retail Tariff Plan (RTP)

Eskom incorporates NERSA’s RTP decision by increasing fixed charges:

  • Generation Capacity Charge (GCC) rises to 30% of target level.
  • Homepower/Homeflex fixed service charges rise to 66.66% of their target level.
  • Variable energy rates decrease to offset the fixed charge increases.

 

4. Easy Electricity Purchase Options (Residential)

Eskom introduces simplified prepaid “bundled” purchase options to help customers manage costs.

These reflect the same underlying tariffs—no discounts.

 

5. Revenue Recovery Testing

Eskom tests whether the new rates recover approved revenue levels; some differences will be corrected through the Regulatory Clearing Account (RCA).

6. Tariff Impacts

Eskom includes detailed tables showing different effects on:

  • Large power users
  • Municipalities
  • Small businesses
  • Residential categories (Homelight, Homepower, Homeflex)

Annexure C – Eskom Schedule of Standard Prices (FY2027 Tariff Book)

(Purpose: The official, detailed tariff handbook listing every tariff Eskom charges)

 

This is the full tariff schedule that will apply once NERSA approves the ERTSA application.

1. Annual Tariff Adjustments

  • 8.76% increase for Eskom direct (non‑municipal) customers effective 1 April 2026.
  • 9.01% increase for municipal bulk customers effective 1 July 2026.

 

2. Structural Tariff Changes (RTP Implementation)

  • GCC fixed portion increases from 20% → 30%
  • Homepower & Homeflex service/admin charges increase to 66.66%

 

3. Tariff Categories Covered (Full List)

The document details tariffs for:

  • Urban TOU tariffs (Megaflex, Miniflex, Nightsave Urban)
  • Municipal tariffs (Municflex, Municrate)
  • Residential tariffs (Homelight, Homepower, Homeflex)
  • Rural tariffs (Ruraflex, Nightsave Rural, Landrate, Landlight)
  • Generator tariffs (Gen‑DUoS, Gen‑TUoS)
  • Wheeling, Net billing, and Generation purchase tariffs

 

4. Charges Included in Each Tariff

For each tariff type, detailed charges are listed, including:

  • Active energy charges (c/kWh)
  • Network capacity charges (R/kVA)
  • Network demand charges
  • Administration and service charges
  • Ancillary services
  • Subsidy components (affordability, rural, urban LV)
  • GCC charges

 

6.      Technical Definitions and Rules

The tariff book includes full definitions for:

  • DUoS and TUoS charges
  • Loss factors
  • NMD and MEC exceedance rules
  • TOU periods

Quick Comparison Summary (All Annexures Together)

AnnexurePurposeWhat It Contains
A – Consultation PaperCalls for public commentNERSA questions, legal context, high‑level analysis, comment timelines
B – Eskom ERTSA ApplicationEskom’s technical justificationTariff calculations, RTP adjustments, revenue recovery, Easy Electricity
C – Standard PricesFinal tariff scheduleComplete tariff tables, all charges per tariff, definitions, TOU periods
 

FULL TEXT

 

 

DETAILS

  

CLICK HERE TO VIEW THE FULL DOCUMENT:

 

NATIONAL ENERGY REGULATOR ACT: CONSULTATION PAPER ON ESKOM RETAIL TARIFF STRUCTURAL ADJUSTMENT: COMMENTS INVITED

G 54201 GON 7163 – COMMENT BY 02 MAR 2026 23 FEBRUARY 2026 

 

 

LINK TO FULL NOTICE

 

National Energy Regulator Act: consultation paper on Eskom Retail Tariff Structural Adjustment: Comments invited

G 54201 GoN 7163

– Comment by 02 Mar 2026

23 February 2026

 

 

 

ACTION

Ensure that you submit your comments before 02 March 2026.

 

END

 

ENVIRONMENTAL

 

 

 

LAW AND TYPE OF NOTICE

 

NATIONAL ENVIRONMENTAL MANAGEMENT ACT:

 

2025-2030 Consolidated Environmental Implementation and Management Plan for the Department of Forestry, Fisheries and the Environment

 

G 54177 GoN 7151

 

20 February 2026

 

 

APPLIES TO: 

1.      Mining

2.      Energy and electricity generation

3.      Forestry and timber

4.      Waste management and recycling

5.      Aquaculture and fisheries

6.      Agriculture and food supply chains

7.      Manufacturing

8.      Transportation and logistics

 

SUMMARY

1. Purpose of the EIMP

The plan seeks to:

  • Ensure cooperative environmental governance across all spheres of government.
  • Promote the protection, sustainable use, and restoration of South Africa’s natural resources.
  • Guide policy alignment, compliance monitoring, and environmental decision‑making.
  • Support national development priorities including inclusive growth, poverty reduction, and state capability.

 

2. Strategic Alignment 

The EIMP responds directly to:

  • The 7th Administration priorities (inclusive growth, reducing poverty, capable state).
  • The National Development Plan 2030.
  • African Union Agenda 2063 and the UN Sustainable Development Goals (SDGs).

 

The Department’s Big 6 priorities for the five‑year cycle are:

  1. Climate Change
  2. Kruger‑Kirstenbosch‑iSimangaliso Icon Status Strategy (KISS)
  3. FILLER – Fair Industry for Lions, Leopards, Elephants & Rhinos
  4. Fishing for Freedom
  5. Regulatory Efficiency Strategy for Environmental Turbocharge (RESET)
  6. Money – strengthening fiscal responsibility and donor funding mobilization

 

3. State of the Environment – Key Findings

Climate Change

South Africa is already experiencing intensified climate extremes such as heatwaves, droughts, and heavy rainfall. Adaptation progress exists but is uneven across regions, requiring stronger governance, finance, and monitoring.

 

Air Quality

PM2.5 levels improved by 14.8% from 2022 to 2023, but particulate matter remains the greatest air quality concern, especially in priority areas such as the Highveld. Significant policy shifts in energy, mining, and transport are required.

 

Biodiversity

South Africa now has 263 recognised Key Biodiversity Areas, but biological invasions continue to increase and threaten ecosystem services. Alien plant and animal incursions present substantial environmental and economic risks.

 

Water Resources

While much of the country experienced above‑average rainfall (2022–2023), some regions remain stressed. Water quality monitoring and ecosystem management remain critical functions.

 

Land Degradation

As a signatory to the UN Convention to Combat Desertification, South Africa faces substantial challenges from soil erosion, drought, and land degradation. Increasing resilience of ecosystems and communities is a priority.

 

Oceans and Coasts

Marine ecosystems are under pressure from over‑exploitation, development, pollution, and climate‑driven change. However, fisheries management continues to see improvement, with 66% of stocks not of concern.

 

Waste Management

General waste diversion reached 35% in 2022, though hazardous waste diversion remains low (12%). Waste continues to be a major environmental and public health challenge.

 

4. Institutional Framework and Governance

Environmental management in South Africa is shared across national, provincial and local spheres of government, requiring deep coordination. The EIMP identifies:

  • Persistent non‑compliance with EIP/EMP obligations by some departments.
  • A need for stronger intergovernmental dispute resolution mechanisms.
  • The critical role of Working Groups (1–11), including Biodiversity, Air Quality, Climate Change, Waste, Fisheries, Forestry, and Law Reform.

These structures promote policy alignment, monitoring, and sector collaboration.

 

5. Key Policies, Standards and Programmes

The EIMP lists the major regulatory instruments shaping environmental governance, including:

  • Protected Areas norms and standards
  • Biodiversity management plans for priority species
  • Waste and chemicals standards (landfill, storage, recycling)
  • Air quality management regulations
  • Climate Change Act implementation
  • Ocean and coastal management laws

Many activities may now be excluded from full environmental authorisation if they comply with new environmental management standards (e.g., powerline corridors, solar energy developments, Sandveld EMF Standard).

 

6. Implementation Priorities for 2025–2030

A. Climate Change

  • Enforce the Climate Change Act
  • Support municipalities to align climate response plans
  • Expand meteorological services and regional early‑warning capacity

 

B. Iconic Conservation Areas (KISS)

  • Upgrade and modernise flagship conservation sites
  • Grow eco‑tourism and employment

 

C. Wildlife Industry Reform (FILLER)

  • Phase out captive lion breeding
  • Improve anti‑poaching operations
  • Align wildlife use with ethical and ecological considerations

 

D. Fisheries and Ocean Economy

  • Strengthen small‑scale fishing access
  • Deploy “Blue Scorpions” for marine compliance
  • Restore African penguin populations

 

E. Regulatory Efficiency (RESET)

  • Streamline environmental permitting
  • Strengthen compliance monitoring and enforcement
  • Improve responsiveness of environmental legislation

 

F. Financial Sustainability (Money)

  • Conduct a full departmental expenditure review
  • Establish a special purpose vehicle for international climate and conservation funding

 

7. Roles of Other Organs of State

The EIMP sets out clear responsibilities for national departments, provinces, and municipalities regarding:

  • biodiversity conservation
  • waste and pollution control
  • climate change adaptation
  • enforcement of environmental legislation
  • environmental planning through IDPs and SDFs

Many policies depend on inter-agency coordination, including with DWS, DoA, DMRE, DTIC, and local government structures.

 

8. Monitoring and Evaluation

The plan requires:

  • Continuous reporting on environmental indicators
  • Compliance audits
  • Adaptive management based on performance outcomes
  • Cross-departmental monitoring frameworks

This ensures accountability and enables the Minister to track progress towards sustainability.

 

Overall Conclusion

The 2025–2030 EIMP provides a comprehensive environmental governance blueprint for South Africa. It aims to balance ecological protection, economic development, and social well-being through coordinated actions across government, strengthened regulation, and improved environmental stewardship.

The plan recognises that South Africa faces significant environmental pressures—climate risks, biodiversity loss, pollution, and degradation—but also has strong institutional frameworks, policy tools, and national priorities to address these through effective implementation.

 

FULL TEXT

  

 

DETAILS

 

CLICK HERE TO VIEW THE FULL DOCUMENT:

 

National Environmental Management Act: 2025-2030 Consolidated Environmental implementation and Management Plan for the Department of Forestry, Fisheries and the Environment

G 54177 GoN 7151 20 February 2026

 

 

LINK TO FULL NOTICE

 

National Environmental Management Act: 2025-2030 Consolidated Environmental implementation and Management Plan for the Department of Forestry, Fisheries and the Environment

G 54177 GoN 7151

20 February 2026

 

54177gon7151.pdf

 

ACTION

Private sector organisations — especially those in energy, manufacturing, mining, agriculture, logistics, waste, forestry, shipping, aquaculture, and other environmentally impactful sectors — are directly affected by the norms, standards, and regulations referenced throughout the EIMP.

The actions below outline what a private company must do to remain compliant and avoid enforcement, reputational damage, and operational exposure.

1. Ensure Full Compliance With NEMA & All Environmental Norms and Standards

The EIMP requires strict compliance with national environmental norms and standards, including air quality, waste, biodiversity, and climate-related requirements.

Actions for private companies:

  • Conduct a full legal compliance review of:
    • NEMA Section 2 principles
    • Waste norms & standards (landfill, storage, remediation)
    • Air Quality norms (ambient & emissions)
    • Biodiversity and protected species norms
    • Environmental authorisation requirements
  • Create and maintain a compliance register & evidence file.
  • Update internal policies, work instructions, and operational SOPs accordingly.

2. Meet All Air Quality Requirements – Especially in Priority Areas

The EIMP notes that emission reduction plans are mandatory for stakeholders in priority air quality areas.

Actions for private companies:

  • Submit Emission Reduction and Management Plans (if operating in a declared priority area).
  • Ensure atmospheric emission licences (AELs) are up‑to‑date and monitored.
  • Install continuous emissions monitoring systems (CEMS) where required.
  • Participate in district Air Quality Implementation Task Teams when contacted.

Failure leads to enforcement under the Air Quality Act.

3. Implement Robust Waste & Chemicals Management Controls

The EIMP highlights low hazardous waste diversion and emphasises the national norms and standards for waste.

Actions for private companies:

  • Classify waste correctly and comply with:
    • Norms for landfill disposal
    • Norms for storage
    • Norms for sorting, shredding, crushing, or baling
    • Norms for contaminated land remediation
  • Ensure mandatory reporting to SAWIC (where applicable).
  • Prepare hazardous waste tracking documentation and safe transport controls.
  • Implement circular economy principles aligned to the Food Loss & Waste Strategy.

4. Comply With Climate Change Act Requirements

The EIMP stresses accelerating implementation of the Climate Change Act and enforcement across all sectors.

Actions for private companies:

  • Prepare or update the company’s Climate Change Response Plan.
  • Conduct climate risk assessments for operations, supply chains, and infrastructure.
  • Track and report GHG emissions if your company exceeds thresholds.
  • Align your climate planning with district and municipal climate plans.

5. Strengthen Environmental Authorisation, Licensing & EIAs

The EIMP highlights new environmental management standards that exempt certain activities from full EIAs only if companies comply strictly with the standards.

Actions for private companies:

  • Determine whether your projects fall under:
    • Solar exclusion norms
    • Powerline corridor standards
    • Sandveld EMF standards
  • Maintain strict operational and reporting compliance if relying on these exclusions.
  • Ensure all EIA submissions meet the latest processing timelines and requirements.

6. Integrate Biodiversity Requirements Into Operations

The EIMP mandates compliance with biodiversity and species protection laws, including hunting, trade, land use, forestry, and conservation.

Actions for private companies:

  • Verify that land clearing, construction, forestry, or agriculture complies with ecosystem management standards.
  • Ensure no prohibited activities occur involving protected species (CITES, TOPS).
  • Conduct biodiversity impact assessments, especially in sensitive habitats or KBAs.
  • Implement invasive species management programmes.

7. Implement Strong Internal Environmental Governance Systems

The EIMP identifies weak governance as a major compliance risk across sectors.

Actions for private companies:

  • Establish an internal Environmental Compliance Committee or add environmental oversight to your Risk/Compliance Forum.
  • Include environmental risks in your company’s enterprise risk register.
  • Conduct annual environmental legal audits and operational compliance audits.
  • Train management and operational staff on new norms, standards, and the Climate Change Act.

8. Strengthen Monitoring, Reporting & Recordkeeping

Monitoring and reporting are emphasised throughout the EIMP as essential for compliance and enforcement.

Actions for private companies:

  • Implement an environmental monitoring plan covering:
    • Air pollution
    • Water use & effluent
    • Waste generation & disposal
    • Biodiversity disturbance
    • Land rehabilitation
  • Maintain evidence files for inspections by EMIs (Environmental Management Inspectors).
  • Submit required reports to authorities on time (AELs, waste reports, GHGs, etc.).

9. Engage in Cooperative Environmental Governance

The EIMP emphasises the importance of private-sector participation in cooperative governance structures.

Actions for private companies:

  • Respond to consultation invitations from DFFE, municipalities, and provincial departments.
  • Participate in sector working groups (air quality, waste, climate, biodiversity).
  • Engage communities, traditional councils, or fisheries/forestry cooperatives where projects affect local interests.

10. Prepare for Increased Enforcement (RESET Initiative)

Under the Regulatory Efficiency Strategy for Environmental Turbocharge (RESET), the DFFE plans to tighten enforcement and close compliance gaps.

Actions for private companies:

  • Review all permits and licences for accuracy and compliance.
  • Conduct compliance self-audits and implement corrective action plans.
  • Prepare for more frequent EMI inspections and enforcement activities.
  • Ensure environmental reporting is accurate, timely, and evidence-based.

11. Support Social, Community & Environmental Stewardship

The EIMP emphasises social inclusion, sustainable job creation, environmental education, and community benefits.

Actions for private companies:

  • Implement community engagement programmes aligned to conservation or climate priorities.
  • Support invasive species clearing, coastal clean-ups, or ecological restoration, especially in project areas.
  • Provide environmental awareness or educational initiatives.

12. Ensure Financial Preparedness and Resource Allocation

The EIMP highlights financial sustainability, efficient budgeting, and donor funding as critical.

Actions for private companies:

  • Budget adequately for environmental compliance, monitoring, training, and mitigation actions.
  • Include environmental compliance in annual capex and opex planning cycles.
  • Prepare for environmental financial provisioning requirements (e.g., rehabilitation).

 

END

 

HEALTH AND SAFETY

 

 

 

LAW AND TYPE OF NOTICE

 

MINE HEALTH AND SAFETY ACT:

 

Mine Health and Safety Council (MHSC): Nominations invited

 

G 54177 BN 883

 

– Comment by 06 Mar 2026

 

20 February 2026

 

 

APPLIES TO: 

Interest only

 

FULL TEXT

 

 

DETAILS

 

BOARD NOTICE  883 OF 2026

 

NOTICE CALLING FOR NOMINATIONS OF PERSONS TO SERVE ON THE MINE HEALTH AND SAFETY COUNCIL (MHSC)

 

REF: MHSC 2026 Board Nomination

 

The Mine Health and Safety Council (MHSC) was established in terms of the Mine Health and Safety Act, 1996 (Act No. 29 of 1996) (MHSA) as amended, to advise the Minister of Mineral Petroleum and Resources on occupational health and safety at mines, on research programmes and the review of regulations pertaining to mine health and safety.

 

The MHSC is listed as a Public Entity (Schedule 3A) according to the PFMA, and in terms of government funding received for administrative purposes, as legislated by the Mine Health and Safety Act, 1996.

 

A notice hereby invites nominations of the relevant persons to serve as members of MHSC. The invitation is strictly extended to trade unions and employers operating in the mining industry.

 

This is a part of the process for reconstituting the MHSC Board, a schedule 3A public entity listed in terms of Public Finance Management Act, 1999 (Act No.1 of 1999) as emended for a period of three (3) years term of office with effect from 30 May 2026 to 29 May 2029. The Board is reconstituted every three years.

 

In terms of Chapter 18 of the Regulations 18 (1) of the Mine Health and Safety Act, nominations for the appointment of members of every tripartite institution are invited by notice in the Gazette from registered trade unions and employers’ organisations operating in the mining industry as referred to in Regulations 18 (2) and 18 (3) respectively.

 

Every nomination must be submitted in writing within 30 days of the notice referred to in sub regulation (1) and must comply with the stipulations as envisaged in the regulations.

 

Any registered trade union or employer’s organization that has submitted a nomination must, within fifteen (15) days of receiving the notification provide such further information or documentation as the Minister may reasonably request regarding such nomination, including but not limited to information or documentation necessary to verify a statement contemplated in sub regulation (2).

 

The nominations provided by registered trade unions and employers are appointed in accordance with the significance of the trade union concerned in the mining industry.

 

The Minister is vested with the power to appoint the members at his discretion in accordance with the regulations.

 

ELIGIBILITY

No person shall be appointed as a member of the Council if he /she

1. is an unrehabilitated insolvent.

2. is not a South African citizen permanently resident in the Republic.

3. has been or is removed from office of trust on account of misconduct in respect of fraud or misappropriation of funds.

4. is otherwise disqualified from serving as a member of the Council in terms of Mine Health and Safety Act and its Constitution.

 

Nominees should represent stakeholders who have the necessary skills to assist the Council in achieving its goals. Nominees must have knowledge of the mining industry.

 

Nominations should be emailed to SOE@dmre.gov.za

 

CLOSING DATE: 06 March 2026 at 16H00.

 

Enquiries can be directed to:

 

Mr. J Phora at (012) 444 3368 or e-mail jack.phora@dmpr.gov.za

 

 

LINK TO FULL NOTICE

 

Mine Health and Safety Act: Mine Health and Safety Council (MHSC): Nominations invited

G 54177 BN 883

– Comment by 06 Mar 2026

20 February 2026

 

54177bn883.pdf

 

 

ACTION

Ensure that you submit your comments before 06 March 2026.

 

 

END

 

 

LAW AND TYPE OF NOTICE

 

OCCUPATIONAL HEALTH AND SAFETY ACT:

 

Regulations: Physical Agents: Amendments

 

G 54177 GoN 7149

 

20 February 2026

 

 

APPLIES TO: 

 

1.     Industries with Physical Agent Exposure: Any industry where employees are exposed to physical agents such as noise, vibration, radiation, and extreme temperatures. This includes manufacturing, construction, mining, and agriculture.

 

2.     Designers, Manufacturers, Importers, and Suppliers: Organizations involved in the design, manufacture, import, or supply of equipment and materials that may expose workers to physical agents

 

3.     Employers: All employers who have workers potentially exposed to physical agents in their workplace. This includes ensuring proper risk assessments, control measures, and health surveillance

 

4.     Health and Safety Professionals: Organizations providing occupational health and safety services, including risk assessments, monitoring, and training related to physical agents

 

SUMMARY

 

The differences relate to three main areas:

 

1. Updated Wording in Training Requirements

What changed?

In Regulation 3(4)(k), the phrase previously referring to “noise control measures” has been amended to refer more broadly to “physical agent control measures.”

What this means:

  • The old regulations focused narrowly on noise.
  • The new regulations expand this to all physical agents, meaning employers must train employees on reporting, correcting, and replacing any defective controls relating to:
    • noise
    • electromagnetic fields
    • lighting
    • vibration
    • thermal stress (if applicable)
    • and any other physical hazards covered under the broader regulation

This expands the employer’s responsibility significantly.

 

2. Updated Occupational Exposure Limits for Electromagnetic Fields (EMFs)

What changed?

The updated regulations include revised exposure limit tables for electromagnetic fields (EMFs), specifically:

  • New or updated incident electric field limits (E-field)
  • New or updated magnetic field limits (H‑field)
  • New or updated incident power density limits (S-field)

These changes reflect modernised scientific thresholds, consistent with updated international exposure guidelines.

What this means:

  • Employers must reassess EMF sources (RF antennas, induction heaters, welding stations, telecom devices, etc.).
  • New exposure calculations may require engineering controls or administrative controls.
  • Employee exposure assessments must reflect these updated limits.

 

3. Updated Minimum Lighting (Illuminance) Requirements

What changed?

The amendment includes updated lighting requirements for:

Interior workplaces

Examples:

  • Abattoirs
  • Gas works
  • Machinery operating areas

Exterior workplaces

Examples:

  • Canals
  • Locks
  • Outport embankments

The values for minimum maintained lux levels and uniformity ratios have been updated.

What this means:

  • If your operations involve indoor or outdoor work, you may need to perform new lighting assessments.
  • Lighting upgrades may be required to meet the new lux minimums.
  • Updated uniformity ratios affect how evenly lighting must be distributed, especially in outdoor or safety‑critical environments.

Summary of Key Differences

Regulatory Area2025 Version (GoN 5952 – G 52226)2026 Amendment (GoN 7149 – G 54177)What the Change Means
Training RequirementsRegulation 3(4)(k) required procedures for reporting, correcting, and replacing defective noise control measures. (Original wording)Wording amended so training must cover procedures for reporting, correcting, and replacing defective physical agent control measures.Training now covers all physical agents, not just noise. Companies must update training content and risk-based training matrices.
Electromagnetic Field (EMF) Exposure LimitsThe 2025 regulation included earlier EMF exposure limits consistent with prior standards (not shown in the amendment).Table 2 updated with new occupational exposure limits for electric fields (E‑field), magnetic fields (H‑field), and power density (S). Frequency ranges include: 0.1–30 MHz, 30–400 MHz, 400–2000 MHz, 2–300 GHz.Employers must re-evaluate EMF exposure, update health risk assessments, and ensure engineering controls meet the new threshold values.
Illuminance Requirements – Interior WorkplacesThe 2025 regulation included previous minimum lux requirements for interior workplaces.Table 4 replaced with updated minimum maintained average illuminance (lux) for interior workplaces (e.g., Abattoirs 200 lx, Gas Works 250 lx).Lighting surveys must now comply with new lux minimums; some workplaces may require lighting upgrades.
Illuminance Requirements – Exterior WorkplacesOlder exterior lighting standards applied.Table 6 updated with new lux requirements plus minimum uniformity ratios (Ehmin/Ehav and Ehmin/Ehmax). Applies to areas such as canals, locks, embankments.Outdoor areas must meet higher and more technically specific lighting and uniformity requirements. New lighting audits will be required.
Scope of Hazard ControlsFocused strongly on noise + other physical agents as listed, but training and some procedures were still noise-centric.Broadens explicit inclusion of all categories of physical agents rather than only noise in administrative/operational controls.Administrative systems (training, SOPs, inspection forms) must be updated to include vibration, lighting, EMF, thermal stress, etc.
Effective DateEffective from 06 March 2025.Effective on 20 February 2026 (date of gazette publication).Changes apply immediately from 20 Feb 2026. Companies must update compliance processes accordingly.

 

In short

The new amendment broadens responsibilities, modernises exposure limits, and tightens lighting requirements. Private companies must update their risk assessments, training content, exposure measurements, and lighting compliance based on these new thresholds.

 

FULL TEXT

 

 

DETAILS

 

 

 

LINK TO FULL NOTICE

 

Occupational Health and Safety Act: Regulations: Physical Agents: Amendments

G 54177 GoN 7149

20 February 2026

 

54177gon7149.pdf

 

 

ACTION

 

The 2026 amendment to the Physical Agents Regulations introduces three major changes affecting employers:

  1. Training obligations
  2. Electromagnetic field (EMF) exposure limits
  3. Lighting (illuminance) standards

 

Each change directly impacts workplace compliance, risk management, and operational requirements.

 

1. Expanded Training Requirements (From Noise → All Physical Agents)

The amendment replaces the previous reference to “noise control measures” with “physical agent control measures.”

Practical Implications for Employers

Employers must now:

  • Update training content and induction programmes to cover all physical agents, not only noise.
  • Ensure employees understand how to identify, report, and rectify defective controls relating to:
    • Noise
    • Electromagnetic fields
    • Lighting
    • Vibration
    • Thermal stress (if applicable)
  • Review and revise safe operating procedures, training material, and risk communication tools.

Compliance Impact

  • If training remains focused only on noise, the employer will be non‑compliant.
  • Inspectors (EMIs or OHS inspectors) will expect to see updated training matrices, sign‑off sheets, and competency evaluations.
  • This change creates a broader accountability standard for employers across all physical agent hazards.

 

2. New Occupational Exposure Limits for Electromagnetic Fields (EMFs)

The amendment introduces updated and more detailed EMF exposure limits across multiple frequency ranges (0.1 MHz up to 300 GHz).

Practical Implications for Employers

Employers must:

  • Re‑evaluate EMF exposures where equipment such as:
    • Industrial induction heaters
    • RF welding equipment
    • Telecom antennas
    • Microwave systems
    • High-frequency equipment is used.
  • Update Health Risk Assessments (HRAs) based on the new exposure thresholds.
  • Implement mitigation measures where exposures exceed updated limits, including:
    • Shielding
    • Administrative controls
    • Safe working distances
    • Exposure time limits
  • Provide medical surveillance where required.

Compliance Impact

  • Previous assessments using old thresholds are now invalid.
  • Employers must demonstrate that new EMF limits have been incorporated into risk assessments and controls.
  • Failure to update exposures may lead to:
    • Improvement notices
    • Prohibition notices
    • Liability for employee health impacts

 

3. Updated Lighting (Illuminance) Standards – Interior & Exterior Workplaces

The amendment replaces the old illuminance tables with new minimum lux levels and uniformity ratios for both interior and exterior areas.

Practical Implications for Employers

Employers must:

  • Conduct new lighting surveys to confirm compliance with updated lux levels.
  • Upgrade lighting in any area falling below the new requirements (e.g., abattoirs, gas works, outdoor operational zones).
  • Ensure lighting uniformity (even distribution) meets new minimum ratios, especially in outdoor workplaces.
  • Update maintenance schedules to ensure lighting levels remain compliant over time.

Compliance Impact

  • Lighting assessments completed before the amendment may now be outdated.
  • Non‑compliance could expose employers to:
    • Workplace accident claims
    • Inspector enforcement action
    • Non‑conformance findings during audits
  • Employers must maintain proof of lighting compliance (survey reports, technical data sheets, maintenance logs).

 

4. Immediate Effective Date = Immediate Compliance

The amendment took effect on the date of publication: 20 February 2026, because the notice provides no future commencement date.

What this means for employers

  • There is no grace period unless the Department issues further guidance.
  • Compliance must be updated immediately across training, assessments, and workplace standards.
  • Inspectors may enforce the amended standards from the effective date onward.

 

5. Required Internal Updates for Full Compliance

Employers should now:

ü  Update all physical agents risk assessments

ü  Update Training Needs Analysis (TNA) and training records

ü  Review and update Standard Operating Procedures (SOPs)

ü  Implement updated EMF exposure measurements

ü  Conduct updated lighting surveys and upgrade where needed

ü  Ensure contractor management systems incorporate the new standards

ü  Retain documentation as proof of compliance

 

6. Bottom Line — How Do These Changes Affect Compliance?

Compliance now requires:

  • Broader training scope (beyond noise)
  • Revised exposure thresholds (EMFs)
  • Stricter lighting standards (lux + uniformity)
  • Immediate alignment with the amended regulations

If an employer does not update these areas, they risk being declared non-compliant with the OHS Act, specifically the Physical Agents Regulations.

 

END

 

INSURANCE

 

 

 

LAW AND TYPE OF NOTICE

 

LONG-TERM INSURANCE ACT AND SHORT-TERM INSURANCE ACT:

 

Penalty for failure to furnish authority with returns

 

G 54177 GoN 7150

 

20 February 2026

 

 

APPLIES TO: 

 

Long‑term insurers, such as

ü  Life insurance companies

ü  Funeral insurers

ü  Retirement annuity insurers

ü  Disability and income protection insurers

 

Short‑term (non‑life) insurers, such as

ü  Motor insurers

ü  Property and household insurers

ü  Commercial business insurers

ü  Liability insurers

ü  Travel and guarantee insurers

 

FULL TEXT

 

 

DETAILS

 

 

LINK TO FULL NOTICE

 

Long-Term Insurance Act and Short-Term Insurance Act: Penalty for failure to furnish authority with returns

G 54177 GoN 7150

20 February 2026

 

54177gon7150.pdf

 

 

ACTION

  • Submit all statutory returns on time
  • Implement strong controls to prevent missed submissions
  • Ensure internal accuracy and senior oversight
  • Update compliance frameworks and training
  • Maintain detailed submission records

 

Failure to comply now results in a R8 850 penalty per violation, applicable immediately from 20 February 2026

 

 

END

 

MEDICAL

 

 

 

LAW AND TYPE OF NOTICE

 

COUNCIL FOR MEDICAL SCHEMES LEVIES ACT:

 

Imposition of levies on medical schemes

 

G 54177 GeN 3791

 

20 February 2026

 

 

APPLIES TO: 

1. All Registered Medical Schemes

2. Any Medical Scheme Undergoing Member Transfers

3. The Council for Medical Schemes (CMS) Itself

 

FULL TEXT

 

 

DETAILS

 

CLICK HERE TO VIEW THE FULL DOCUMENT:

 

COUNCIL FOR MEDICAL SCHEMES LEVIES ACT: IMPOSITION OF LEVIES ON MEDICAL SCHEMES

G 54177 GEN 3791 20 FEBRUARY 2026

 

 

LINK TO FULL NOTICE

 

Council for Medical Schemes Levies Act: Imposition of levies on medical schemes

G 54177 GeN 3791

20 February 2026

 

54177gen3791.pdf

 

 

ACTION

Take note

 

END

 

 

LAW AND TYPE OF NOTICE

 

DENTAL TECHNICIANS ACT:

 

Annual fees payable to the Council

 

G 54177 GoN 7152

 

20 February 2026

 

 

APPLIES TO:   

DENTAL INDUSTRY

 

FULL TEXT

 

 

DETAILS

 

CLICK HERE TO VIEW THE FULL DOCUMENT:

 

DENTAL TECHNICIANS ACT: ANNUAL FEES PAYABLE TO THE COUNCIL

G 54177 GON 7152 20 FEBRUARY 2026

 

 

LINK TO FULL NOTICE

 

Dental Technicians Act: Annual fees payable to the Council

G 54177 GoN 7152

20 February 2026

 

54177gon7152.pdf

 

 

ACTION

Take note.

 

END

 

AGRICULTURAL ARTICLES

 

 

 

SOUTH AFRICA

 

South Africa caught sleeping by devastating foot and mouth outbreak 

A failure to maintain investment in vaccines has allowed a resurgence of the disease which has swept through the country’s livestock

South Africa’s worst ever foot and mouth outbreak is devastating the nation’s cattle farming industry because of neglected veterinary institutions and lapsed biosafety standards, experts warn.

The highly contagious viral disease is forecast to cost hundreds of millions of pounds as quarantine restrictions banning the movement of animals strangle farmers’ businesses.

The government has declared a national disaster and a million Argentine vaccine doses arrived at the weekend to immunise herds.

However, Pretoria’s response has been strongly criticised, with experts blaming decades of underfunding, neglect and weakening precautions for allowing a disease once under control to flare up again spectacularly.

The country had previously been declared foot and mouth free, but the virus has returned strongly since 2019.

The current outbreak, which began in 2021, has spread through herds across all nine provinces.

Cyril Ramaphosa, the president, said in his annual state of the nation address earlier this month: “While the rest of our agriculture sector is thriving, the cattle industry is today facing one of the worst outbreaks of foot-and-mouth disease our country has experienced.

“This disease is damaging our economy, resulting in export bans, trade restrictions and devastation of herds.”

The disease affects cattle, sheep, pigs and goats and is not considered a threat to people. The virus causes painful blisters to the animals mouths, faces and between their hooves. It can also cause a steep drop in milk production.

Only one to five per cent of adult animals die and most recover within a matter of days.

However it has a sharp economic impact because stopping the spread requires strict movement controls which stop the buying, selling and slaughtering of animals and devastate businesses.

A UK outbreak in 2001 lasted 221 days and resulted in six-and-a-half million animals being culled. The overall cost then was around £5bn, or £10bn in 2026 prices.

The virus is endemic in South Africa among buffalo, but from 1957 to 2000 the disease was successfully contained in the Kruger National Park and a surrounding control zone.

Since then, biosecurity standards had fallen, Melvyn Quan, an associate professor at the University of Pretoria’s veterinary tropical diseases department, said this week.

“For the past two decades, control measures intended to keep FMD confined to the Kruger National Park have eroded due to low compliance and inadequate enforcement.

“The fence around the Kruger National Park is poorly maintained. The country’s borders are porous.”

Identification of animals and regulation of movement which allow officials to keep on top of outbreaks had become lax, he said.

Moreover, respected institutions such as the ARC Veterinary Research Institute at Onderstepoort (ARC-OVR) had been neglected and underfunded until they had lost skills and resources to deal with outbreaks, experts have said.

South Africa was until 2006 able to make its own FMD vaccines from the institute, but has since had to rely on unpredictable foreign stocks and supply chains.

Prof Quan said the lack of local vaccine “may have played a significant role in the number of FMD outbreaks observed in the past two decades”.

The institute has in recent weeks been able to resume low-level production as part of an emergency programme to help deal with the outbreak.

Yet an ambitious plan to immunise four-fifths of the 14-million national herd by the end of 2026 will still be largely reliant on foreign doses. Each animal needs two doses.

The Department of Agriculture has said another 1.5 million are expected to arrive next week.

From March, South Africa said it would be able to source five million doses a month from Argentina and six million a month from Turkey.

Prof Johan Kirsten, at Stellenbosch University’s Bureau For Economic Research, said this week: “The lesson is clear: this was not a scientific failure, but a failure of planning, coordination and a lack of investment in a critical public good.

“The whole cattle industry, the basis for households’ wealth in most rural communities, will be destroyed by the simple neglect, poor decision making and funding two decades ago. This is not something that will be resolved overnight.”

 

Ben Farmer

The Telegraph

FINANCE ARTICLES

 

 

 

SOUTH AFRICA

 

Detailed Explanation of Tax Changes for 2026/2027

 

Below is a breakdown of the key tax changes and how they work:

 

1. Adjustments to Monetary Thresholds (Effective 1 April 2026):

 

VAT Registration Thresholds:

  • Compulsory Registration: Businesses must register for VAT if their taxable supplies exceed R2.3 million in any 12-month period (previously R1 million).  This means businesses earning below R2.3 million annually are not required to register for VAT.
  • Voluntary Registration: Businesses earning between R120,000 and R2.3 million annually can opt to register for VAT voluntarily (previously R50,000 minimum).

 

Capital Gains Tax (CGT):  

  • The primary residence exclusion for CGT has increased from R2 million to R3 million. ​ This means that when selling your primary residence, the first R3 million of the capital gain is exempt from CGT.

 

Tax-Free Investments:

  • The annual tax-free investment limit has increased from R36,000 to R46,000. ​ Individuals can invest up to R46,000 per year in approved tax-free savings accounts, with all proceeds (interest, dividends, and capital gains) exempt from tax.

 

Retirement Deduction:

  • The maximum annual deduction for contributions to pension, provident, and retirement annuity funds has increased from R350,000 to R430,000. ​ This allows individuals to save more for retirement while reducing their taxable income.

 

Donations Tax Exemption:  

  • The annual exemption for donations tax has increased from R100,000 to R150,000 for individuals. Donations within this limit are not subject to the 20% donations tax.

 

2. Donations Tax Changes (Effective 25 February 2026): ​

  • Donations Tax exemption for spouses is now limited to donations made to spouses who are South African residents. ​ If a spouse is a non-resident, the exemption will no longer apply. ​

 

3. Interest Relief for Voluntary Disclosure Applications (Effective 1 March 2026): ​

  • Taxpayers applying for voluntary disclosure relief can now request remission of interest on outstanding tax liabilities. ​ This provides an incentive for taxpayers to disclose previously undeclared income or tax liabilities.

 

4. Single Discretionary Allowance Increase: ​

  • The annual allowance for transferring funds abroad has increased from R1 million to R2 million per calendar year. ​ This allows individuals to transfer more funds overseas without requiring additional approval from the South African Reserve Bank (SARB). ​

 

5. National Online Gambling Tax: ​

  • A 20% tax on gross online gambling revenue is proposed. ​ This means that online gambling operators will need to pay 20% of their total revenue generated from gambling activities. ​ Draft legislation is expected in the upcoming budget cycle.

 

6. Crypto Assets Regulation: ​

  • Crypto assets are now officially classified as “financial products.” ​ Crypto asset service providers must register as accountable institutions and comply with regulations, including reporting, supervision, and enforcement. ​ This aims to increase transparency and prevent money laundering and tax evasion.

 

7. Diesel Refund System (Effective 1 April 2026): ​

  • A new diesel refund system will be introduced, separate from the VAT system. ​ Businesses in qualifying sectors (farming, forestry, and mining) will need to register on eFiling to claim refunds.
  • Refund Rate: Primary sector claimants operating on land can claim a refund of 100% of eligible diesel used (previously 80%). ​

 

8. Tax Rates: ​

  • Corporate Tax: Reduced to 27% for years ending between 1 March 2023 and 31 March 2027, lowering the tax burden for companies. ​
  • Individual Tax Rates: Adjusted for 2026 and 2027, with higher tax thresholds and rebates, providing relief to taxpayers.

 

Turnover Tax for Micro-Businesses: New thresholds for turnover-based tax:

  • 2026: No tax for turnover up to R600,000; 1% tax for turnover between R600,001 and R950,000; higher rates for turnover above R950,000. ​
  • 2027: Thresholds adjusted further to account for inflation. ​

 

Small Business Corporations: Taxable income brackets and rates adjusted:

  • 2026: No tax for income up to R95,750; 7% tax for income between R95,751 and R365,000; higher rates for income above R365,000. ​
  • 2027: No tax for income up to R99,000; 7% tax for income between R99,001 and R365,000; higher rates for income above R365,000. ​

 

9. Employment Tax Incentive (Effective 1 April 2025): ​

Employers can claim monthly tax credits for qualifying employees:

  • First 12 months: 60% of monthly remuneration (up to R1,500). ​
  • Next 12 months: 30% of monthly remuneration (up to R750). ​

Applies to employees aged 18–29 earning between R2,000 and R7,500 per month.

 

10. Carbon Tax (Effective 1 January 2026):

Carbon Tax rate increased from R236 to R308 per tonne of CO2 equivalent. ​ Industry-specific tax-free allowances (60%–95%) may apply, reducing the effective tax rate to R15–R123 per tonne. ​ A “super rate” of R640 per tonne will apply to emissions exceeding the carbon budget allocation. ​

 

11. Estate Duty and Donations Tax:

Estate Duty: Remains at 20% for the first R30 million and 25% for amounts exceeding R30 million. ​

Donations Tax: Remains at 20%, with a 25% rate for donations exceeding R30 million. ​

 

12. Other Notable Changes:

Transfer Duty: Adjusted property value brackets and rates effective 1 April 2025. ​ No transfer duty for properties valued up to R1,210,000.

Global Minimum Tax: Introduced for multinational enterprises with annual turnover exceeding €750 million, effective 1 January 2024. Tax rate set at 15%. ​

Tax-Free Savings Investments: Lifetime investment limit remains R500,000, with penalties for exceeding limits. ​

These changes aim to provide tax relief, improve compliance, and align South Africa’s tax system with global standards.

Please refer to the attached PKF SA Tax Guide 2026-2027 for more details.

 

Price hikes for alcohol and tobacco in South Africa incoming

In his Budget Speech delivered on Wednesday (25 February), Finance Minister Enoch Godongwana announced that consumers will pay higher prices for tobacco, alcohol, and petrol—starting from 1 April 2026.

“Increases to certain taxes are unavoidable. For 2026/27, excise duties on tobacco will be increased in line with inflation,” said Godongwana.

“This includes excise duty on electronic nicotine and non-nicotine delivery systems,” he said.

The price adjustments to tobacco and alcohol are announced as follows:

 

Tobacco

  • The tax on a 20-pack of cigarettes has increased from R22.81 to R23.58.
  • The price of pipe tobacco has risen by 28 cents per 25 grams.
  • Cigarette tobacco has increased by 87 cents per 50 grams.
  • The price of cigars has gone up by R4.56 per 23 grams.

 

Alcohol

The excise tax on alcoholic beverages has also risen in line with inflation.

  • A 340-millilitre can of beer or cider will now cost eight cents more.
  • A 750-millilitre bottle of wine has increased by 15 cents.
  • A 750-millilitre bottle of spirits will rise by R3.20.

Diageo South Africa, the company behind brands like Johnnie Walker, Smirnoff and Captain Morgan, welcomed the Finance Minister’s decision to limit the increase in alcohol excise tax to the expected inflation rate of 3.4%.

This adjustment keeps the excise tax on spirits at R97.66 per 750ml bottle, successfully avoiding a per-bottle tax exceeding R100.

The spirits company said it also welcomes the minister’s commitment to engage stakeholders in reviewing the current excise tax policy on alcohol.

“We believe that this policy review is an opportunity to establish equity in the taxation of alcoholic beverages and to limit the growth of illicit trade arising from high levels of taxation,” said Diageo.

Diageo said it is dedicated to actively participating in the tax policy review process to enhance the sustainability of the alcohol industry and its role in South Africa’s economic growth.

“Furthermore, we support the efforts announced by the President and the Minister of Finance to deal with illicit trade in alcohol, tobacco and fuel,” said Diageo.

 

Businesstech

 

Budget 2026: Ten takeaways from Godongwana’s speech

Minister of Finance paints an optimistic picture

The National Treasury’s efforts to prioritise the repayment of South Africa’s national debt, by decreasing spending and increasing revenue, have paid off, Finance Minister Enoch Godongwana told Parliament on Wednesday.

The budget deficit – the difference between government revenue and spending – has narrowed, and debt-service costs are also falling. But in 2026, the government will still have to spend R432.4-billion on debt repayments and interest.

Although the government will have to borrow money to fund the budget shortfall, the amount borrowed in 2026 will decrease to R380-billion, from R563-billion in 2025.

The economy is expected to grow by 1.6% in 2026 (taking inflation into account), up from an estimated 1.4% in 2025. Inflation is expected to be around 3.4% this year.

Thanks to higher-than-expected revenue in 2025, a plan to increase income taxes to collect an extra R20-billion has been scrapped. And for the first time since 2024, income tax brackets and rebates will be increased in line with inflation, which means people will not have to pay more tax if their salaries and wages increase by inflation.

But excise duties on tobacco and alcohol go up in line with inflation. This means tax on a 20-pack of cigarettes rises from R22.81 to R23.58, and tax on a 340 millilitre can of beer or cider increases by 8c.

Fuel levies also go up in line with inflation. For instance, the general fuel levy will go up by 9c a litre for petrol and 8c a litre for diesel.

People will be encouraged to save more through an increase in the annual tax-free savings account contribution limit to R46,000 from R36,000. The limit to retirement fund deductions will also be raised from R350,000 to R430,000, allowing people to invest more in their retirement, on a tax-free basis.

Small businesses will only be required to register for VAT when their turnover exceeds R2.3-million. Previously, the threshold was R1-million.

About 60% of the government’s main budget of R1.95-trillion will be spent on what the government calls the “social wage”, which includes education, healthcare, and social grants.

R26-billion will be allocated to the HIV/AIDS programme over the next three years, to prevent mother-to-child transmission and provide antiretroviral medicines.

 

By Daniel Steyn

GroundUp

 

 

LABOUR ARTICLES

 

 

 

SOUTH AFRICA

 

Axed for ‘energy drink’: Man who was dismissed for consuming alcohol gets job back

 

The Labour Court has confirmed the reinstatement of a warehouse operator who was fired after testing positive during an alcohol test at work. The employee maintained that he had consumed a Bioplus energy drink on his way to work, while his employer said he smelt of alcohol.

Mike Mwale was employed with Cipla Distribution Gateway, which has a zero tolerance for the use of alcohol at work. He tested positive for alcohol following a breathalyser test, which recorded a reading of 0.019%.

Mwale was subsequently charged and dismissed for testing positive for alcohol/drugs or being in possession of alcohol during working hours or while on duty. The CCMA earlier found that although the dismissal was procedurally fair, it was substantively unfair. The commissioner accordingly ordered the company to reinstate the employee with limited backpay.

Unhappy with this outcome, Cipla turned to the Labour Court to have it overturned.

Mwale maintained from the start that he had consumed a Bioplus energy drink while on his way to work and said he had not drunk water afterwards. He said that this may have caused the positive reading. He, however, disputed the breathalyser result and said his employer ought to have advised him of his right to request confirmatory blood testing.

A human resources officer of Cipla testified that in terms of the zero-tolerance policy, where an employee disputes the outcome of a breathalyser test and requests further testing of blood, the company would make that option available and arrange for the necessary testing. She said this was not requested by Mwale.

The company’s case was that dismissal was warranted because the employee was on a final written warning for similar misconduct and that the warning had not expired at the time of the incident.

It was not disputed that on a previous occasion Mwale recorded a reading of 0.068% and admitted to having consumed alcohol into the early hours of the morning, before he came to work. A final written warning, valid for 12 months, was issued. The company relied on this warning in support of the sanction of dismissal.

It argued before the Labour Court that the CCMA was wrong in not enforcing the zero-tolerance rule of the company as a strict standard. The court had to determine whether the dismissal was fair in circumstances where the employee was not impaired, the breathalyser reading was very low and the employer failed to prove the accuracy of the calibration of the device used.

Fairness requires more, especially where the employer, as in this case, accepts that the employee exhibited no signs of intoxication or impairment and where the alcohol reading was notably low, and the employee’s explanation was known to the company from the outset, Judge Molatelo Makhura said. It requires that the employer establish, on reliable evidence, both the misconduct relied upon and that dismissal was an appropriate response to the alleged transgression.

Judge Makhura added that the commissioner during the CCMA proceedings assessed the company’s zero-tolerance policy against the facts and the overarching requirement of fairness.

“In circumstances where the employer failed to establish impairment, failed to lead reliable evidence confirming the breathalyser result, and failed to demonstrate that dismissal was a proportionate response to the misconduct proved, the conclusion that the dismissal was substantively unfair falls within the bounds of reasonableness,” he said in dismissing the review.

 

Zelda Venter

Cape Times

 

 

LEGAL ARTICLES

 

 

 

UNITED STATES OF AMERICA

 

AI as your legal sidekick? Court says think again

Lessons from a case where a defendant’s claim of legal privilege over AI documents failed. 

In United States v. Heppner, Judge Jed S. Rakoff of the U.S. District Court for the Southern District of New York ruled that documents created by a defendant using a third-party AI tool are not protected by attorney-client privilege or the work-product doctrine, even when later shared with lawyers.

The case involved Bradley Heppner, who faced securities and wire fraud charges. Before his arrest, Heppner used Anthropic’s AI assistant Claude to generate approximately 31 documents analysing the government’s investigation. He then emailed these documents to his legal team. When federal agents later seized the materials, defence counsel argued they were privileged.

Judge Rakoff disagreed. Applying established legal privilege principles to an AI context, he concluded that:

  • AI tools are not lawyers, so communications with them do not qualify as privileged;
  • Heppner had no reasonable expectation of confidentiality given the AI tool’s data-collection practices and privacy terms;
  • Sharing AI-generated content with a lawyer after the fact does not retroactively create privilege; and
  • The work-product doctrine did not apply because the materials were not created at the direction of counsel.

The ruling serves as a clear warning: using consumer AI tools independently for legal purposes may expose sensitive materials to discovery.

How to protect legal privilege when using AI

Although this decision specifically addresses a defendant’s use of a publicly available AI platform in connection with a pending criminal investigation and is silent on the position of the use of enterprise AI platforms, it represents one of the first rulings on this issue and offers valuable guidance. Individuals and organisations using AI in legal contexts should consider the following precautions at a minimum:

  • Avoid using public AI tools for confidential legal matters: Consumer-grade AI platforms with broad data-use terms pose significant risks.
  • Use enterprise-grade or privacy-protected AI solutions: Use platforms with explicit contractual guarantees of confidentiality and restrictions on data use.
  • Ensure counsel directs any AI use: Where AI is used in connection with privileged legal work, ensure that a suitably qualified lawyer provides explicit guidance on the appropriate use of the tool, that such use is conducted under the lawyer’s instructions, and that this direction is documented contemporaneously.
  • Clearly mark privileged AI-assisted communications: When appropriate, note in prompts and logs when AI outputs or prompts are created at the instruction of counsel for legal strategy.
  • Review privacy policies in advance: Understand and document the privacy and data-handling policies of any AI service before entering case-related information.

 

Why understanding the law and AI matters

As the Heppner ruling shows, the way AI is used and who supervises that use, has significant consequences in litigation and privilege assessments. As an emerging field, specialist expertise are required in order to:

  • Select the right AI tools by distinguishing between consumer AI and enterprise platforms offering confidentiality protections.
  • Integrate AI safely within workflows that align with legal privilege requirements and avoid inadvertent waiver.
  • Document matters properly, ensuring records reflect lawyer direction and purpose where privilege is at stake.
  • Anticipate discovery risks and develop strategies that minimize the risk that AI-generated materials will be used against a client.

With AI rapidly becoming part of legal workstreams all over the world, including the African continent, the Heppner ruling is a timely reminder on how traditional privilege doctrines intersect with modern technology. Thoughtful, well supervised use of AI can help preserve confidentiality in a world where digital tools are increasingly part of professional practice.

 

Megan Claassens

ENS

 

MEDICAL ARTICLES

 

 

 

SOUTH AFRICA

 

Ramaphosa pauses NHI Act to wait for ConCourt decision

 

President Cyril Ramaphosa has formally undertaken not to promulgate any provisions of the National Health Insurance Act until the Constitutional Court has handed down judgment in two pending “public participation challenges”.

In a letter dated 20 February 2026, the Office of the State Attorney, acting for the President, confirmed that “in order to ensure the orderly procedural conduct of the pending challenges and to avoid parallel proceedings overlapping”, the President undertakes not to promulgate any provisions of the Act before judgment is delivered in those matters.

The undertaking is expressly linked to:

  • An application brought by the Board of Healthcare Funders (BHF), in which the President is cited as the fourth respondent.
  • A matter brought by the Western Cape Government, in which the President is not cited as a party.

The Constitutional Court has set the public participation challenges down for hearing from 5 to 7 May and has issued directions regarding further pleadings and written submissions.

In the first case, Ramaphosa is appealing a High Court ruling issued last May that ordered him to provide the full record of the decision to the BHF. In the second, the Western Cape Government argues that the public participation process to pass the NHI was flawed, because it was rushed through the National Council of Provinces.

The President’s letter was addressed to the attorneys representing seven applicants challenging aspects of the NHI process: BHF, Health Funders Association, Hospital Association of South Africa, Sakeliga, Solidarity, South African Medical Association, and South African Private Practitioners Forum.

The letter records that Health Minister Aaron Motsoaledi had, on 19 February, undertaken not to request the President to promulgate any sections of the Act pending the Constitutional Court’s determination of the two matters.

The State Attorney reiterated this was consistent with the President’s previously stated position that he would not bring the Act into operation unless requested to do so by the Minister. It added that the President “does not act in isolation” in determining whether to bring legislation into effect, and that such a decision is influenced by the readiness of the responsible department – “with particular force in respect of legislation with the scope of the NHI Act”.

The letter concludes by stating that the President’s rights remain reserved.

The NHI Act was signed into law in May 2024 but has not yet been promulgated. Promulgation would bring specific provisions into operation.

The undertaking does not suspend or repeal the Act, nor does it concede any defect in the legislative process. It is framed as a procedural measure pending the Constitutional Court’s ruling in the identified public participation challenges.

Separately, the letter notes that on 9 February the Constitutional Court removed the President’s and Minister’s applications for leave to appeal and direct access – referred to as “Presidential assent challenges” – from the roll and postponed them sine die until the public participation challenges are determined.

 

Full News24 report

 

 

TRANSPORTATION ARTICLES

 

 

 

SOUTH AFRICA

 

Tickets for Aarto amid state body’s poverty plea

Just weeks after proclaiming itself ready to roll out the government’s long-delayed Aarto traffic fine management system, the big-spending Road Traffic Infringement Agency (RTIA) said it would have to outsource the project to the private sector — at a further cost believed to be about R1.2bn.

Claiming it is too cash-strapped to do the work itself, the RTIA — which operates from plush Midrand headquar­ters costing R52m for five years to rent — missed its third deadline to implement Aarto on December 1. Seven days later, it published a tender for a private company to implement a “turnkey project”.

The agency has long been accused of extravagant spending and mismanagement. It has cost taxpayers R2bn since its inception in 2014, with little to show for it.

The Organisation Undoing Tax Abuse (Outa) says the tender is a “potentially corrupt, deliberate money-making scheme”.

The new development also raises questions whether the latest deadline of July 1 will be realised. The long-awaited rollout to 69 municipalities is aimed at curbing high road fatalities. The new system incorporates a demerit points regime with repeat offenders losing their licences.

The department of transport said municipalities are struggling to establish systems for smooth operations.

The tender is for a “turnkey solution to the rollout of Aarto”. It calls for a single contractor to design, build and operate Aarto core services for 60 months.

It closed on February 13 with 47 bidders. While the RTIA, the Road Traffic Management Corporation (RTMC) — under which it falls — and the department could not say what the contract was worth, insiders said discussions had put the figure at about R1.2bn.

The scale of the project has raised concerns about a looming partnership deal in which critics say the government facilitates “perverse incentives” for a private business.

“This ‘project’ has all the hallmarks of a potentially corrupt, deliberate money-making scheme,” Outa CEO Wayne Duvenage, pictured above, said. “It is nothing short of a public-private partnership involving revenue sharing of funds intended for the state.

“Traffic enforcement is not meant to operate as a profit-driven exercise. When private entities stand to benefit from administrative processes linked to fines, it creates perverse incentives and erodes public trust … exactly what Aarto does not need.”

Duvenage called for an independent evaluation of the respective roles and capacities of the RTIA and RTMC. He argued it was highly probable that no outsourcing was required and that the necessary competence already existed within the RTMC.

“The RTIA makes little money if infringers pay on time, and a lot more when the public miss the fine payment deadlines and have to pay a higher penalty. This is where the potential for system manipulation creeps in. In our view and that of the Treasury, it is taboo for private com­pan­ies to earn revenue from such systems,” Duvenage said.

But the RTIA says payments to the successful bidder will “not necessarily” be linked to the number and value of fines.

The scope of the tender appears to shift key operational and system-development responsibilities — functions already housed in the government — to a private entity backed by substantial capital. One of the mandatory requirements is proof that bidders have access to at least R250m in start-up funding facilities.

Asked why it was outsourcing the very function for which it was created, the RTIA denied it was handing over its core mandate. Spokesperson Emmanuel Tshehla said describing the tender as turnkey may have been a misnomer but insisted there was no intention to outsource central responsibilities.

“The core functions of adjudications, revenue collection and communications will be undertaken by internal management structures. The functions being outsourced are the operational and system development functions, which will require a lot of capital to implement,” Tshehla said.

The deadline of February 3 was extended to February 13 after bidders complained about the tight December advertising window over the holiday period, when people are on leave.

Asked whether the RTIA had sought approval from the Treasury before advertising the tender, Tshehla said the Treasury “does not get involved in turnkey projects”.

“Turnkey projects are required to be incorporated in the procurement plan.”

The RTIA was established in 2015 to implement Aarto and improve road safety by streamlining the administration of traffic fines, making it easier to track offenders, enforce penalties and reduce reckless driving.

It operates under over­sight of the RTMC, which supervises broader traffic management and runs the national traffic information system (Natis) online platform.

Tshehla said the outsourcing drive stems from gaps in developing a crucial register that logs national road traffic offences.

“The RTMC has recently [told] the RTIA that its funding and functions on Natis do not extend to the development of the register, which is why the agency is soliciting the services of an external service provider to provide the urgently needed capital to develop and harness it,” Tshehla said.

“The RTMC has been experiencing financial challenges, which have hampered its ability to respond to the RTIA’s system development requests.”

On the claims of incapacity, RTMC spokesperson Simon Zwane said: “We note the route that the RTIA has taken. Despite the challenges we are experiencing, we had done work with the RTIA and had planned to approach the shareholder for additional funding to finalise the Aarto project.”

The RTIA maintains that without an external investor the Aarto system faces serious risk. “In the absence of this turnkey project, the agency and the department would face serious operational and reputational risk regarding the adequacy of their systems to support the national rollout of Aarto.”

 

By Gill Gifford

Sunday Times

 

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