September 2026

Dear Valued Client, We would like to inform you that we have changed our document signing platform to Signeasy. Going forward, should you be requested to sign any documents, the signing request will be sent from NameOfPersonSendingDocuments <notifications@signeasy.com>. If you are ever unsure about the legitimacy of a signing request, please contact our IT department at jacques.vaneck@pinionza.com or reach out to us on 041 368 6691 before proceeding. Please note that any agreements already sent via Adobe will continue to be processed there until the end of February. If you currently have any Adobe documents awaiting your signature, we kindly ask that you complete them as soon as possible. Thank you for your cooperation and continued support. Kind 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 © 2026 Pinion South Africa. All rights reserved.

The first two months of 2026 have set a strong pace for the year ahead. Between compliance updates, the national budget doing its annual reshuffle, industry events, and a few long days out in the Eastern Cape sun. Here’s a snapshot of what’s been happening. National Minimum Wage Increase – Effective 1 March 2026 The Minister of Employment and Labour announced an increase in the National Minimum Wage from R28.79 to R30.23 per hour, effective 1 March 2026. This annual adjustment applies to most workers across all sectors. Employers are encouraged to review the updated rates and ensure payroll systems and contracts are aligned to remain compliant. Budget Speech Highlights – What It Means for You (Grab a coffee… we’ve already read the speech) The 2026 Budget Speech landed this month, and while it didn’t deliver any heart‑stopping surprises, it did bring a handful of changes worth noting – especially for business owners, taxpayers, and anyone who enjoys keeping more of their own money. VAT Changes – Breathing Room for Growing Businesses Good news for small and growing businesses: Translation: more flexibility, less pressure to register too soon, and a little extra admin breathing space. Capital Gains Tax – Small Business & Individuals Not thrilling dinner‑table conversation – but meaningful when planning exits, estates, or property sales. Personal Income Tax – No Rate Changes (Thankfully) Income tax rates remain unchanged, with brackets adjusted for inflation to prevent bracket creep.In short: you won’t suddenly be paying more tax just because inflation exists (small wins count). Medical Aid Tax Credits Medical aid tax credits were increased to: A modest increase, but every bit helps when medical costs seem to rise faster than everything else. Travel & Subsistence Allowances (Provided no other vehicle allowance is received, excluding tolls and parking) Corporate Tax & Investments Fuel Levies & Sin Taxes – The Inevitable From 1 April 2026: No surprises here – just fewer reasons to take the long route. Offshore Investment Flexibility The Single Discretionary Allowance (SDA)doubled from R1 million to R2 million, giving individuals greater flexibility for offshore investment and diversification. Building Capability: Xero Certification (Because smarter systems make everyone’s lives easier) We’re proud to share that Chenee Ladwig and Lauren McKay have completed full Xero Certification. This means more streamlined accounting solutions, clearer reporting, and fewer headaches – supported by systems that actually talk to each other. Staying Safe: Scam & Fraud Awareness RAT Scams Explained We shared an alert on Remote Access Trojan (RAT) scams, where fraudsters pose as banks or trusted institutions and try to gain access to your devices. The golden rule remains: If anyone asks for remote access, your PIN, or an OTP – it’s a scam. Scam Alert: Fake SARS Emails Fake SARS emails are still doing the rounds, often claiming legal action, outstanding amounts, or very urgent consequences. As a reminder: Out & About: Industry Events & Engagement Tourism Masterclass & Networking Expo At the joint Tourism Masterclass & Networking Expo, ACS Academy and Pinion Human Capital showcased how our divisions work together- from skills development and training to business growth, transformation, and health & safety.The takeaway? Strong brands don’t need to shout louder – they just need to communicate clearly. Smaldeel Merino Sale We braved the heat at the Smaldeel Merino Sale outside Bedford, catching up with clients, meeting new faces, and ending the day with a visit to one of the area’s newest milking setups – proof that innovation doesn’t slow down, even when the temperature climbs. Heritage Angora Ram Sale Our team enjoyed a sunny day at the Heritage Angora Ram Sale, combining valuable business insights, a Women in Business talk, excellent food, good wine, and some seriously impressive rams. A productive day all round. SA Large Herds Conference 2026 We’re looking forward to attending the SA Large Herds Conference 2026, taking place from 31 May to 2 June 2026 at Zimbali in KwaZulu‑Natal. Hosted by the Milk Producers’ Organisation under the theme “The Evolution of Excellence”, it promises valuable insights, strong conversations, and a few familiar faces. March is just around the corner, and with it comes a new set of compliance dates, submissions, and planning priorities. In this edition, we’ve shared our March 2026 compliance calendar to help you stay ahead of VAT, PAYE, and key deadlines before the month gets busy. We’ve also included an early heads‑up on important April submissions, so you can plan proactively rather than scramble later. 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 © 2026 Pinion South Africa. All rights reserved.

Louis brings decades of experience working alongside livestock producers, advisors and industry bodies, with a reputation for combining deep practical insight with rigorous thinking around grazing systems, animal performance and sustainable land use. His work has influenced generations of farmers and practitioners, helping to lift productivity while protecting the long-term health of rangelands.  This collaboration marks the beginning of an exciting journey: the development of a gold standard in Livestock Analytics. Together, the Pinion SA Livestock team and Louis will focus on creating robust, practical and farmer-centric analytical frameworks that turn on-farm data into clear, actionable insights. “Livestock farming has always been about good decisions made under uncertainty. What excites me about this collaboration with Pinion SA is the opportunity to bring structure, clarity and consistency to the way data is used on farm — not to replace experience, but to strengthen it. If we can help farmers better understand what their data is really telling them, we can materially improve both profitability and long-term sustainability.” Angus Van Niekerk from Pinion SA sees the partnership as a shared commitment to raising the bar for decision support in the livestock sector. “As a group of businesses our focus is on building tools that farmers can trust — tools grounded in real-world production systems and informed by deep industry expertise. Dr Louis’s experience and systems-level understanding make him a natural partner as we work towards establishing a true gold standard in livestock analytics that supports better decisions, stronger businesses and more resilient farming operations.” The objective is simple but powerful — to underpin data-driven decision making for livestock farmers across South Africa and the broader region, enabling better planning, improved profitability and more resilient production systems in an increasingly complex operating environment. Welcome to the team Louis. This partnership will set a new benchmark for how livestock data is understood, trusted and applied on farm. 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 © 2026 Pinion South Africa. All rights reserved.

Spring is around the corner, and with it comes a number of important compliance deadlines, training opportunities, and industry events. In this edition, we unpack key Trust Tax and Employment Equity reminders, highlight recent agricultural and business engagements across Southern Africa, and share practical opportunities to help your business remain compliant, competitive, and future focused. What Matters Most This Month  At a Glance Negligence vs. Poor Work Performance | Training Monday, 14 September 2026 | 09:00 – 10:00 | Online (MS Teams) Managing employee performance can be challenging, especially when determining whether an issue stems from negligence or poor work performance. Applying the wrong approach can expose your business to unnecessary risk and lead to unfair outcomes. Join Madelaine Loock for this practical training session, where you will learn how to:  •    Distinguish between negligence and poor work performance•    Identify whether an issue relates to a lack of care or a lack of capability•    Understand the appropriate management and disciplinary processes for each scenario•    Reduce workplace risk while ensuring fairness and compliance This session is designed for business owners, managers, supervisors, and HR professionals who want to confidently address performance-related concerns in the workplace. 📅 Date: Monday, 14 September 2026 🕘 Time: 09:00 – 10:00 📍 Venue: Online via MS Teams (link provided upon registration) Register today to secure your spot and gain practical insights that you can apply in your workplace. Register Here: https://www.surveymonkey.com/r/WorkplaceNegligence Regulatory Updates & Compliance News  Trust Tax Filing Season Opens 19 September The 2026 Trust Tax Filing Season opens on 19 September 2026 and closes on 22 January 2027. Now is the ideal time for trustees to begin gathering supporting documentation, reviewing records, and addressing any outstanding compliance matters before filing season begins. How Pinion SA Can Assist Early preparation helps avoid delays and provides peace of mind during filing season. Need assistance? Contact your Pinion SA advisor to start preparing now. Employment Equity Reporting: Start Preparing Now Designated employers should begin reviewing their Employment Equity Plans, workforce profiles, demographic data, and transformation objectives well before the next reporting deadline. Proactive preparation helps organisations: How Pinion SA Can Assist Early planning allows sufficient time for meaningful action rather than rushed compliance. Out & About: Industry Events & Engagement  Growing Through Resilience at AGRI EC Congress 2026 This year’s AGRI EC Congress focused on the theme “Growing Through Resilience”, bringing together producers, advisors, and industry leaders from across the agricultural sector. A key message echoed throughout the congress: resilience is built through informed decision-making, adaptability, and strong leadership. The Pinion SA team valued the opportunity to engage with producers and industry stakeholders, gaining first-hand insight into the challenges and opportunities currently shaping agriculture in the Eastern Cape. MPO Eastern Cape Producer Day 2026 Members of the Pinion SA and Dairy Junction teams recently attended the MPO Eastern Cape Producer Day in Cradock. A recurring theme throughout the event was the importance of balancing production efficiency with people development to achieve sustainable long-term success. Presentations highlighted practical approaches to herd performance, farming efficiency, and leadership, providing valuable insights that producers can apply within their own operations. Pinion Advisory at the Zimbabwe Association of Dairy Farmers AGM Pinion Advisory was proud to attend the 12th Zimbabwe Association of Dairy Farmers Annual General Meeting in Harare. Representing Pinion Advisory, Angus van Niekerk shared insights into the characteristics of high-performing dairy businesses, highlighting how leading operations consistently leverage data, benchmarking, strong management practices, and continuous improvement to drive long-term success. The discussions reinforced the importance of innovation, efficiency, and informed decision-making within modern dairy farming. Learning from the Land: Kalahari Veld Management Course Our Advisory team recently participated in a three-day veld management programme in the Kalahari alongside approximately twenty farmers. Combining scientific principles with practical fieldwork, the course focused on sustainable grazing practices, grass identification, and long-term veld management strategies. Emily du Plessis also showcased how livestock benchmarking and data analytics can support better farm management decisions and improved business performance. Frontier Bonsmaras Farmers Day The Frontier Bonsmaras Farmers Day, hosted by Hobson & Co in Grahamstown, provided thought-provoking discussions around leadership and resilience. A standout presentation by Matthew Pearce explored how strong teams are built through shared purpose, trust, and meaningful relationships. The session served as a valuable reminder that resilient businesses are ultimately built by resilient people. Skills Development: Are You Leaving Money on the Table? That was the challenge posed by Nicky Lindsey during a recent presentation to BNI Crossfire in Port Elizabeth. The discussion highlighted how many businesses overlook valuable opportunities linked to skills development, training grants, and workforce improvement programmes. With the right strategy, initiatives that are often viewed purely as compliance requirements can become powerful tools for business growth and employee development. ACS Academy can assist organisations with: The right approach can unlock funding opportunities while strengthening workforce capability and compliance. September 2026: Events & Key Compliance Dates September brings a busy calendar of producer days, training opportunities, agricultural events, and important compliance milestones. Key focus areas include: We encourage clients to review upcoming requirements now to avoid unnecessary compliance pressure later in the year. Whether you need support with trust compliance, Employment Equity, skills development, benchmarking, or business advisory services, our team is ready to help. Contact your Pinion SA advisor or visit Pinion Africa to learn more. 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 © 2026 Pinion South Africa. All rights reserved.