2026

Dear Valued Clients, As 2025 draws to a close, I would like to pause and connect with you, reflecting on our shared experiences and expressing my heartfelt appreciation for your partnership throughout the year. This year has brought unique challenges. Shifting global political currents, especially in the United States, affected the business landscape for all of us. More locally, the persistent drought west of Port Elizabeth placed significant demands on your operations, and we deeply respect your resourcefulness and resilience in meeting these challenges. Regulatory changes, including the ongoing requirements due to grey listing, have required us to refine our processes and remain agile in compliance. The complications resulting from Foot and Mouth disease have especially impacted clients. This has highlighted the need for commercial agriculture to work together to drive the agricultural industry forward, manage and engage with government and mitigate the effect of issues such as this. In addition, there is the need to navigate the transformative rise of artificial intelligence, which is changing not only our industry, but how we will deliver value to you – enabling us to devote more time to serving your needs in new and innovative ways. Our commitment to you remains steadfast and at the very core of what defines Pinion SA and we hope we have achieved our goals of creating more time for you by lifting some of the compliance burden for you and created wealth through innovation. None of this is possible without your collaboration, trust, and engagement. Your willingness to embrace new technologies, adapt to changing regulations, and continually develop new skills inspires us to keep pushing boundaries and raising standards. Key Highlights of 2025 These initiatives, among many other, reflect our belief that continuous improvement is the cornerstone of resilience. Personal Reflections: Lessons from the Road On a personal note – two stories from the road with me and the trusty Silver Subaru Legacy. In March I was travelling back from Cookhouse, with only enough time to make it just in time for a meeting, Oliphants pass got blocked by a truck which had overturned with Elephants on (yes real story). This forced me to take the scenic route over the mountain, on a 4×4 goat track, in a sedan. However, when I got back to the tar road there was no traffic at all and I arrived to do my presentation 2 hours late, with a cool story to tell. Then 2.5 weeks ago I hit a kudu at 21.30 at night, writing Hugh’s favourite vehicle off, but with no scratch at all on me or the passenger in the car. Apart from being an aspiring Subaru salesman, here is what I learnt from these experiences. Looking Ahead to 2026 The year ahead promises exciting opportunities. Our focus will remain on: More than ever there is a belief that we have the resources and talent to continue to drive growth within our business, and more importantly in our clients’ businesses into the future.  I look forward to another year of shared achievement and growth alongside our clients and staff. Thank you again for your trust and partnership throughout 2025. Wishing you a Blessed Christmas and a successful 2026. Warm regards,Llewellyn CollettChief Executive OfficerPinion SA Our offices will be closed from December 22, 2025, and will reopen on January 5, 2026. Warm regards,The Pinion SA Team Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.

Dear Valued Client, Pinion SA invites you to a FREE online training session designed to help employers and managers recognize, prevent, and address workplace discrimination and bullying. ✅ Practical tools for prevention and compliance✅ Align with the Employment Equity Act✅ Relevant for all employers – designated and non-designated 📅 Date: Monday, 01 December 2025🕒 Time: 09:30 – 10:30 👉 Reserve your spot now: https://www.surveymonkey.com/r/PHCDiscriminationTraining Should you have any questions or require further information, please do not hesitate to reach out to Madelaine Loock; madelaine.loock@pinionza.com Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.

SARS has announced the Employer Interim Reconciliation period, running 22 September – 31 October 2025. During this time, employers must reconcile their EMP201 returns with payroll information for 1 March – 31 August 2025 and submit their EMP501 declarations via eFiling or e@syFile™ Employer. A correct and complete EMP501 reflects: Key Changes for 2025 Income Tax numbers enforcement From the February 2026 employer filing season, Income Tax numbers will be strictly enforced in e@syFile™ Employer. Employers will no longer be able to submit reconciliations without valid Income Tax numbers for all employees. Please refer to BRS – PAYE Employer Reconciliation for 2025 / 2026 for the latest rules. Submission Guidelines Why Accuracy Matters Submitting late or incorrect EMP501s can lead to: Non-compliance consequences  Failure to comply with reconciliation requirements leads to consequences: Final Tip Check your submission status and the PAYE Dashboard after filing to confirm accuracy and compliance.For more information, access the e@syFile™ Employer User Guide or the Step-by-Step Guide to the Employer Reconciliation Process.  For any queries, visit the SARS website or contact chenee.ladwig@pinionza.com Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.

Dear Client, We wish to remind you that, in terms of South African labour law, political parties do not have an automatic right to access the workplace. The Labour Relations Act (LRA) provides organisational rights to registered trade unions only, not to political parties. Political activities in the workplace are not protected under the LRA, and employers are under no obligation to allow political parties onto their premises. This means you are fully within your rights to: Should political parties attempt to gain access or campaign in your workplace, you may politely but firmly decline. We recommend that all employers communicate this clearly to employees to avoid any misunderstandings. Please find attached a concept policy you may consider implementing.  If you would like assistance in drafting or reviewing workplace policies or guidance on handling workplace disputes, please do not hesitate to reach out to Madelaine Loock; madelaine.loock@pinionza.com Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.

Dear Valued Client, As part of our continued commitment to keeping you informed on compliance matters, please note the following regarding the PAIA Request Form that Information Officers may have received from the Information Regulator; What to do if you receive a request:If your organisation receives a request from a 3rd party to access information, please reach out to Pinion Human Capital at: layla.campher@pinionza.com.We will assist you with the correct process and ensure compliance with the relevant regulations. This notice is intended only as an awareness update so that you and your appointed Information Officers/Deputy Information Officers are clear on when and how the PAIA Request for Access to Information Form applies. Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.

🚨 LAST CHANCE TO REGISTER 🚨 Dear Valued Client, This is your final opportunity to register for our Harassment in the Workplace Training Session, happening tomorrow: 🗓️ Date: 26 August 2025⏰ Time: 09:00 – 10:30💻 Platform: Microsoft Teams This essential session will cover how to prevent workplace harassment, foster a safe and inclusive environment, and ensure compliance with Chapter 2 of the Employment Equity Act, effective from 1 January 2025. 🔗 Secure your spot now by registering via the link below. Don’t miss out – registration closes soon! Should you have any questions or require further information, please do not hesitate to reach out to Madelaine Loock; madelaine.loock@pinionza.com Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.

Protect What Matters Most! Dear valued Client, We are excited to introduce our “Safe Farming, Strong Future” campaign, dedicated to promoting health and safety on farms. Over the coming weeks, we will share engaging and informative content to help keep our farmers safe, healthy, and prepared for a strong future. What’s coming up? ✅ The Top 5 Farm Hazards – Learn about common risks and how to prevent them  ✅ Handy Farm Compliance Checklist – Stay on top of safety regulations  ✅ Weekly Safety Tips – Practical advice to keep safety front and centre  ✅ Monthly Toolbox Talk Series – Ongoing safety education for your team Safety starts with awareness – Discover the top hazards on farms and simple ways to prevent accidents. If you have any questions or would like to learn more about our Health and Safety services, please feel free to contact Conrad Davids at conrad.davids@pinionza.com.  Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.

Dear valued Client, We invite you to attend a Harassment in the Workplace Training Session taking place on: Date: 19 August 2025 OR 26 August 2025Time: 9:00 – 10:30Platform: Microsoft Teams These sessions will focus on preventing harassment, promoting a safe and inclusive work environment, and meeting the compliance requirements outlined in Chapter 2 of the Employment Equity Act that came into effect on 1 January 2025. Please register for your preferred date on the Registration link below. Should you have any questions or require further information, please do not hesitate to reach out to Madelaine Loock; madelaine.loock@pinionza.com Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.

Dear Client, We would like to apologise for the incorrect date mentioned in our previous communication. The correct date is Thursday, 31 July 2025, not Wednesday, 31 July 2025. Thank you for your understanding, and we apologise for any inconvenience this may have caused. Please feel free to reach out if you have any questions. Dear valued Client, We invite you and your relevant team members to attend a POPIA and PAIA Compliance Training Session taking place on: Date: Thursday, 31 July 2025Time: 9:00 amPlatform: Microsoft Teams Why this training is important: Compliance with the Protection of Personal Information Act (POPIA) and Promotion of Access to Information Act (PAIA) is a legal requirement for all organisations in South Africa—regardless of size or sector. These Acts govern how your organisation processes personal data and how it provides access to information held. The session will cover: Duration: The training will be concise and impactful – just 45 minutes. We strongly encourage you to attend this important session to ensure your organisation is not only compliant but confident in its data handling practices. Who should attend? All staff involved in processing personal information or responsible for compliance, including management, HR, IT, and admin support teams. Should you have any questions or require further information, please do not hesitate to reach out to Licinda Cordier licinda.cordier@pinionza.com or Layla Campher layla.campher@pinionza.com. Disclaimer: The information supplied herein should not be used or relied upon as professional advice.  No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein.  Always contact our office for specific and detailed advice. Any legal information presented is a precis of current legislation, is subject to change and should not be used as a substitute for detailed professional advice. Copyright © 2025 Pinion South Africa. All rights reserved.