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2026, President Cyril Ramaphosa announced
For global employers, the relevance is direct. Informal or undocumented employment arrangements, contractor agreements that have not been properly structured, and workers whose authorisation status has not been formally verified all carry exposure in this enforcement climate.
the deployment of 10,000 additional
labour inspectors and a raft of new measures targeting employers who hire foreign nationals without the required documentation. Employers who hire undocumented workers now face the full consequences of the law, including criminal prosecution and fines. Dedicated courts will fast-track deportation persons in the country. For global employers, the relevance is direct. Informal or undocumented employment arrangements, contractor agreements that have not been properly structured, and workers whose authorisation status has not been formally verified all carry exposure in this enforcement climate. proceedings, and a national biometric register is being established for all
employers to interest, penalties, and, in serious cases, criminal liability. 4. PAYE: SARS is tightening the rules in 2026 From February 2026, SARS requires a valid Income Tax Reference Number (TRN) for every employee included in a PAYE reconciliation. Reconciliations submitted without valid TRNs are rejected outright, and SARS levies administrative penalties as a result.
For international companies employing South Africans for the first time, obtaining TRNs for new hires and ensuring that payroll data is complete before submission have become hard requirements, not administrative formalities. 5. Immigration Enforcement: employers are now directly in scope In his State of the Nation Address on 12 February
The message from the government is
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GLOBAL PAYROLL MAGAZINE ISSUE 26
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