CATEGORIES
- (3) Negotiating Tax Debt and Payment Arrangements with SARS
- (2)Account / Profile
- (546)Accounting
- (2)Accounting and Finance
- (28)Audit
- (156)Auditing and Assurance
- (1)Business
- (1)Business Management
- (3)Business Rescue
- (101)CIPC
- (7)Compliance
- (18)Ethics and Professionalism
- (46)Financial Reporting
- (1)Government Funding Applications
- (4)Guides
- (1)Individuals Tax
- (26)Law
- (37)Legal and Compliance
- (2)Management
- (7)Miscellaneous
- (27)Money Laundering
- (1)Personal & Professional Development
- (2)Practice Management
- (2)Professional Ethics
- (3)Public Sector
- (145)Regulatory Compliance and Legislation
- (41)SARS Issues
- (27)Sustainability Reporting
- (37)Tax
- (1)Tax Update
- (9)Technology
- (1)Wills, Estates & Trusts
- Show All
New increased Minimum Wage effective from 1 March 2026
- 05 February 2026
- Law
- South African Accounting Academy
Summary:
The Department of Employment & Labour has increased the national minimum wage for every ordinary hour worked from 2025’s R28,79 to R30,23 – effective from 1 March 2026.
Article:
This increase has been gazetted, and the new minimum wage for all employees, not regulated by bargaining council agreements, has been set at R30,23 per hour.
The new rate of R30,23 per hour will also apply to farm and domestic employees, while expanded public works programme participants should expect to be paid at least R16,62 per hour (was R15.83 per hour) - also from 1 March 2026.
The new minimum wage sets a new baseline across all sectors, with a few exceptions.
The Gazetted document also sets out information on:
- Schedule 2: Learnership Allowances (for workers who have concluded learnership agreements as per the Skills Development Act)
- Sectoral Determination 1: Contract Cleaning Sector
- Sectoral Determination 9: Wholesale and Retail Sector
Click here to download the5-page Gazetted document:
https://www.gov.za/sites/default/files/gcis_document/202602/54075rg11941gon7083.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.