DoEL: Intention to Deem Performers in SA as Employees

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DoEL: Intention to Deem Performers in SA as Employees

• 25 February 2026
• Law
• South African Accounting Academy

Summary:
South Africa's Department of Employment and Labour has published a gazetted notice signalling the intention to deem performers in advertising, artistic, and cultural industries as "employees" rather than independent contractors. 

Article:

The initiative aims to address the precarious nature of work in the creative sector by ensuring fair treatment and legal protection for performers. 

This intention arises from widespread evidence and stakeholder representations indicating that performers in these sectors often operate under conditions characteristic of employment relationships, including fixed working hours, supervision, and payment for services rendered. However, they are frequently excluded from basic labour protections due to their classification as “independent contractors”. This measure seeks to extend the fundamental protections of employment law to these vulnerable workers and provide a basis for regulatory and enforcement mechanisms that promote decent work in the creative economy.

Key Details of the Proposed Changes:

• Target Audience: Performers, including actors, musicians, and artists in the cultural and advertising sectors, who are currently often treated as independent contractors.
• Affected Legislation: The proposed deeming provision applies to the Basic Conditions of Employment Act (BCEA), National Minimum Wage Act (NMWA), Compensation for Occupational Injuries and Diseases Act (COIDA), and certain provisions of the Labour Relations Act (LRA).
• Included Protections: If implemented, performers would be entitled to regulated working hours, rest periods, leave (annual, sick, family responsibility), meal intervals, and payment protections.
• Rationale: The move stems from stakeholder representations highlighting that performers often work under conditions of employment (fixed hours, supervision) but lack basic labor rights.
• Impact on Businesses: Production houses and agencies may need to restructure contracts, ensuring compliance with employment laws, including minimum wage, tax, and benefits, rather than relying on independent contractor agreements.

This proposal aims to extend crucial protections under the BCEA, National Minimum Wage Act, COIDA, and LRA to vulnerable workers, and comments were due by 23 February 2026.

Click here to download the 8-page Gazetted Notice:

https://www.labour.gov.za/DocumentCenter/Regulations%20and%20Notices/Notices/Basic%20Conditions%20of%20Employment/Basic%20Conditions%20of%20Employment%20Act%20%20Intention%20to%20Deem%20Performers%20in%20the%20Performance%20of%20Advertising,%20Artistic,%20and%20Cultural%20Activities%20in%20South%20Africa%20as%20Employees.pdf  

Relevance to Auditors, Independent Reviewers & Accountants:

• The BCEA is yet another piece of legislation that your clients must comply with, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
• As an employer, you also need to comply with the BCEA in your workplace, and be aware of changes and proposed changes to legislation.

Relevance to Your clients:

• An entity (company or close corporation) has a duty to comply with the Basic Conditions of Employment Act, otherwise they could be held liable.
• An employer has a duty to comply with the BCEA, and be aware of changes and proposed changes to legislation.
   

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