THE RADAR ยท UPDATED OCTOBER 2026
What is changing, and whether it touches you
South African compliance rules shift constantly, and most of the noise does not apply to a small business. This page tracks only the changes that do: what changed, from when, and the one thing to do about it.
On the radar now
- 1Eskom extended its solar fee waiver until further noticeEskom was due to end its waiver of registration and connection fees for rooftop systems up to 50 kVA on 30 September 2026, a date it had also pushed as the day to register by. That day it extended the waiver until further notice, and said registration itself is still required, with no new date set. In September it dropped its threat to fine or disconnect homes that do not register and stopped asking for an engineer’s sign off, but it still says it will cut supply to an installation it judges unsafe. If you have solar and never registered: the SSEG registration guide.
- 2Interest rates went up on 25 SeptemberThe Reserve Bank raised the repo rate by a quarter of a percentage point to 7.25 percent, so prime is now 10.75 percent. Home loans and overdrafts priced off prime get dearer, and SARS adjusts the interest it charges on overdue tax after repo changes, so check the current rate before you pay anything late. Work out a bond: bond and transfer costs.
- 3The employer interim reconciliation closes on 31 OctoberSARS opened the 2026 EMP501 interim window on 21 September. Employers reconcile 1 March to 31 August 2026 and must submit by 31 October, or face an administrative penalty of 1 percent of annual PAYE that grows by 1 percent a month, up to 10 percent. What it involves: the EMP501 guide.
- 4Individual filing season closes on 23 OctoberIndividuals who are not provisional taxpayers must file by 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027, and late filing attracts a monthly administrative penalty. What to gather and check: the filing season guide.
- 5The VAT registration threshold more than doubledFrom 1 April 2026 you only have to register for VAT once your taxable supplies pass R2.3 million in any twelve months, up from R1 million. Voluntary registration now starts at R120 000 instead of R50 000. If you were about to register because you were nearing the old R1 million line, you probably no longer have to. What it means either way: the VAT registration guide.
- 6UIF claims moved to a new portalEmployee benefit claims are no longer processed on uFiling: all UIF benefit applications now go through UIF Online at uifonline.labour.gov.za. Most guides on the internet still point to the old site. If you claim: use the new portal. Our walkthrough: how to claim UIF.
- 7Crypto exchanges start reporting to SARSUnder the CARF framework, South African crypto exchanges report client transactions from March 2026, with the first data reaching SARS in 2027. If you traded crypto and never declared, the window to fix it voluntarily is closing. Work out what you owe: crypto tax calculator.
- 8A new dismissal code is in forceThe Code of Good Practice on Dismissal replaced the old Schedule 8 rules from 4 September 2025, changing what a fair procedure looks like, especially for small employers. If you employ anyone, the old checklist is stale: the new procedures, step by step.
- 9Turnover tax got friendlierFrom 1 April 2026 the turnover tax threshold rose to R2.3 million with a 0 percent band up to R600 000, then 1, 2 and 3 percent bands above it. Micro business tax got simpler and cheaper for many. Check whether it beats normal tax for you: turnover tax calculator.
- 10Beneficial ownership enforcement is bitingCIPC now blocks annual returns where the beneficial ownership filing is missing, which quietly pushes healthy companies toward deregistration. File once, confirm yearly: the plain English guide.
- 11One ombud for financial complaintsThe National Financial Ombud consolidated the banking, insurance and credit ombud schemes into one scheme, changing where complaints go. Find the right door in two questions: the ombud finder.
- 12Company reinstatement became simplerCIPC automated the CoR40.5 reinstatement process for companies deregistered for unfiled returns, at a R200 CIPC fee, with retrospective effect confirmed by the courts. A frozen company is recoverable: reinstatement for R1 490.
- 13COIDA is stricter and wider since 2026The COIDA Amendment Act came into operation in stages from 23 January 2026. Since 1 April 2026 administrative sanctions replace prosecution for late accident reports, unlawful deductions and missing records, employers must keep earnings records for five years, and cover is wider, including post traumatic stress disorder. If you employ anyone: the COIDA guide.
Never miss the next one
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The Compliance Retainer watches the dates, files the annual return and confirms the ownership record. R1 490 a year.
See the annual planEach item reflects the position at the update date shown above; always confirm the current rule with the authority concerned before acting.