
South African pension and provident funds in 2026: two-pot system explained
South Africa two-pot pension 2026: Master withdrawal rules, tax treatment, and employer compliance for dual-account retirement savings systems.
Practical guides on payroll, HR and accounting for African SMEs — PAYE, NHF, NSITF, leave, hiring and the rest.

South Africa two-pot pension 2026: Master withdrawal rules, tax treatment, and employer compliance for dual-account retirement savings systems.

South Africa UIF is simple to calculate but employers routinely get the R17,712 ceiling wrong and confuse SARS and Department of Labour remittance paths. A clear 2025 guide.

The BCEA caps ordinary hours at 45 per week — but the 10-hour overtime limit, 12-hour daily ceiling, and high-earner exemption add complexity most SME policies miss.

South African retrenchment in 2026 — BCEA § 41's 1-week formula, LRA § 189 procedure, and the R550,000 lifetime tax-free threshold via SARS directive.

A 2026 employer guide to running South African payroll — PAYE 2026/27 brackets, UIF and SDL contributions, COIDA, two-pot retirement, and Budget 2026 changes.
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