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DoEL: Investigation into the National Minimum Wage
- 02 September 2026
- Law
- South African Accounting Academy
Summary:
The National Minimum Wage (NMW) Commission has called for public input on potential changes to the national minimum wage.
Article:
The National Minimum Wage Commission will publish its annual report and recommendations concerning possible adjustment to the national minimum wage to the Minister of Employment and Labour later in 2026.
Interested parties are requested to complete the NMW Survey Questionnaire on https://forms.cloud.microsoft/pages/responsepage.aspx?id=hUVzknd2JkCTVXQsYMHaZ2zM_8ef64hJlEOM5lYRH-lUN1BIN1VRSjNaSVQ2MEtPNUVCM1hIQThaMi4u&route=shorturl
This survey will assist the Department to analyse the inputs and aid more detailed report writing. These recommendations will be considered by the Commission before it publishes its annual report and recommendations on the annual review of the national minimum wage later in the year.
Comments are due by 4 September 2026.
After the publication of the annual report, a further opportunity will be given to provide comments, which will be forwarded to the Minister of Employment and Labour together with the Commission’s report.
Click here to download the Gazetted document:
https://www.gov.za/sites/default/files/gcis_document/202608/55135rg12031gon7772.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- The National Minimum Wage Act 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 auditor, accountant and tax practitioner, you may need to advise your clients on National Minimum Wage, and you should therefor be aware of al relevant updates published by the Department of Education and Labour.
Relevance to Your clients:
- An entity (company or close corporation) and individual employers have a duty to comply with the Companies Act.
- It is illegal and unfair labour practice for an employer to unilaterally change working hours or other employment conditions in order to implement the NMW.