August 2026

The South African Revenue Service (SARS) experienced higher-than-expected system volumes on Monday, leading to delays in processing submissions. Recognising these challenges, SARS will not impose penalties or interest on employers who would otherwise have been compliant.  The due date for filing and payment of PAYE, UIF, and SDL has been extended to Monday, 14 July 2025, in accordance with SARS’s discretionary powers under the Income Tax Act. Employers are encouraged to submit their EMP201 returns before this date to avoid penalties.  Should you have any queries or require additional assistance, please do not hesitate to contact Lee-Anne at leeanne.coetzee@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.

As of 2025, the Information Regulator has partnered with the Companies and Intellectual Property Commission (CIPC) to streamline POPIA and PAIA compliance for businesses in South Africa. The CIPC is publicly flagging companies that haven’t registered an Information Officer or submitted their PAIA Annual Report by 30 June. This means your clients, partners, and banks can now see if you’re non-compliant on BizPortal. April 2025 POPIA Amendments: Don’t let non-compliance damage your reputation or business opportunities. Pinion Human Capital can assist in keeping your business compliant by: Contact us today to get compliant and stay compliant. 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.

Pinion Human Capital is pleased to invite you to participate in our upcoming training session focused on Advanced Health, Safety & Environmental Awareness. This valuable session is offered at no cost to you and is designed to enhance your understanding of workplace safety, human factors, legal responsibilities, environmental compliance, mental health, PPE, and proactive safety practices. Who Should Attend:Business Owners, Managers, Supervisors, and Safety Officers. This training is especially valuable for those involved in ensuring workplace safety, compliance, and employee well-being. Please register by clicking on the Registration link provided or contact conrad.davids@pinionza.com for more info. 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.

The Compensation Fund has finalized system upgrades to implement the 2024 Return of Earnings (ROE) filing season.  The ROE Online system is anticipated to open from 1 May 2025 – 31 July 2025.Employers are encouraged to submit through the CF ROE Online Portal on https://roe.labour.gov.za/  Please ensure you upload the following mandatory documents: The validity of all existing Letters of Good Standing has been extended until 30 May 2025. Should you have any queries or require additional assistance, please do not hesitate to contact Chenee at 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.

Understanding POPIA and PAIA POPIA (Protection of Personal Information Act): POPIA primarily aims to protect personal information relating to identifiable individuals (natural persons) and, in some cases, identifiable existing organisations (juristic persons). It sets out requirements for the lawful processing of personal information, including its collection, storage, use, and disclosure, to ensure the privacy and protection of individuals’ personal data. PAIA (Promotion of Access to Information Act): PAIA, on the other hand, focuses on providing access to information. Its goal is to facilitate the exercise of the constitutional right to access any information held by the State, as well as any information held by private individuals or organisations. PAIA ensures transparency by promoting the availability and disclosure of information, subject to justifiable restrictions and limitations.   The annual reporting deadline for the PAIA (Promotion of Access to Information Act) in South Africa is 30 June 2025.  If you are an Information Officer for a public or private body, it is essential to ensure that your organisation submits its report to remain compliant with legal requirements. No extension will be granted. Pinion Human Capital is equipped to help your company methodically adhere to the requirements of the law by offering support in respect of POPI and PAIA compliance. 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.

Dear Valued Client As the 2025 filing season for Individual Taxpayers approaches, SARS is requiring all taxpayers to ensure their banking details are correct and up to date. If your banking details and security contact information (email and cell phone number) are already current, no action is needed from your side. However, if there have been any changes, kindly provide us with the updated information. We will handle the update on our end to ensure your refunds are processed smoothly and without delay. For assistance or to update your details, please contact:Lee-Anne CoetzeeTax Manager+27 (0) 83 565 2994leeanne.coetzee@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.

Pinion Human Capital is pleased to invite you to participate in our upcoming training session focused on Labour Law in the Workplace. This valuable session is offered at no cost to you and is designed to enhance your understanding of rights and responsibilities in the workplace. Who Should Attend: Business Owners and Managers. It is especially beneficial for those involved in employee relations and compliance roles. Please register by clicking on the Registration link provided or contact madelaine.loock@pinionza.com for more info. As part of our commitment to your business and in compliance with the Protection of Personal Information Act (POPIA), we want to keep you informed about important updates! New amendments to the regulations will take effect in 2025, emphasizing data protection and enhancing individuals’ rights regarding their personal information. View the amendment of the Regulations relating to the Protection of Personal Information here. To help you navigate these changes, we offer comprehensive POPI Compliance services tailored for your business. Have questions or need more info on how we can assist you in staying compliant? Don’t hesitate to reach out! Layla.campher@pinionza.comLicinda.cordier@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 Clients, We want to keep you informed regarding recent communications that you may receive from audit firms concerning TERS audits. Here are important steps to follow if you receive such an email: 1. Contact the UIF Call Centre: If you receive an email regarding a TERS audit, please call the UIF Call Centre at 0800 030 007 and select Option 3. 2. Provide Necessary Details: When speaking with the consultant, be prepared to give them your UIF number and the name of the audit firm that has contacted you. 3. Confirmation: The consultant will confirm whether your company is currently under a TERS audit. 4. Next Steps: If your company is not under audit, the consultant will advise you to ignore the email. You will receive a reference number for your call via email for your records.  Should you have any concerns or require further clarification, reach out at info@pinionza.com.  Best regards, Pinion SA 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.

Tickets available on Computicket: https://computicket-boxoffice.com/e/pinion-agri-conference-2025-oLKm7z or email info@pinionza.com to book your spot! 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.

Pinion Wealth would like to invite our valued clients to attend a Ninety-One virtual event which promises to share some local and global insights which we think you might find valuable when making sense of the year that may lie ahead. Join Jeremy Gardiner and Clyde Rossouw as they unpack the outlook for our fragile democracy and the profound implications it holds for investors in 2025. Date: Thursday, 20 February 2025Morning session: 10:00 – 11:45 (Zoom)Afternoon session: 15:00 – 16:45 (Zoom) 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.