Every registration, document and record an SA employer needs, grouped by Act, with the section to cite and where to find the official form.
How to use this checklist
The baseline for any business that employs people in South Africa, in seven groups. Each item gives the obligation, the section, why it matters and where to find it. Council agreements and sectoral determinations sit on top. Dates: see the 2026 employer compliance calendar.
1. Registrations
- UIF. Register as an employer and declare every employee monthly (Unemployment Insurance Act 63 of 2001 s.56). Contributions are 1% from the employee and 1% from you (Unemployment Insurance Contributions Act 4 of 2002 s.6). Why: unregistered employers block staff claims. Where: uFiling.
- COIDA. Register with the Compensation Fund (Compensation for Occupational Injuries and Diseases Act 130 of 1993 s.80), file a Return of Earnings each year (s.82) and pay the assessment (s.83). Why: no return, no Letter of Good Standing and no cover for injured staff. See the COIDA Return of Earnings guide. Where: CF online portal.
- SARS PAYE. Register within 21 business days of becoming an employer (Income Tax Act 58 of 1962, Fourth Schedule para 15). File the EMP201 and pay PAYE, UIF and SDL within seven days after month end (para 2); reconcile on the EMP501. Why: late payment means a 10% penalty plus interest. Where: SARS eFiling.
- SDL. 1% of payroll (Skills Development Levies Act 9 of 1999 s.3), only if total annual remuneration will exceed R500,000 (s.4). Why: paying it unlocks SETA grants. Where: SARS SDL page.
- Bargaining council. If a council's main agreement covers your sector and area (extended under LRA s.32), register and file its returns and levies, party or not. Why: councils audit through their own agents. Start with the bargaining council returns guide, then MIBCO, MEIBC, NBCRFLI and NBCCI.
2. BCEA basics
Written particulars of employment (s.29)
Give every employee written particulars on starting: parties, job, start date, hours, pay and rates, deductions, leave and notice. Update them on any change, explain them if the employee cannot read them (s.29(3)) and keep them three years after termination (s.29(4)). Why: the first thing a CCMA commissioner asks for.
Working hours (Chapter 2)
Ordinary hours: 45 a week, nine a day on a five-day week or eight on six (s.9). Overtime needs agreement, max ten hours a week, paid at 1.5 times (s.10). Meal interval after five hours (s.14); 12 hours' daily and 36 hours' weekly rest (s.15); Sunday and public holiday premiums (ss.16 and 18). Senior managers and employees above the earnings threshold (s.6) are excluded; check the threshold on labour.gov.za.
Leave (ss.20 to 27)
Annual leave is 21 consecutive days per 12-month cycle (s.20). Sick leave equals six weeks' working days per 36-month cycle (s.22), medical certificate after two consecutive days (s.23). Maternity, parental, adoption and commissioning parental leave (ss.25 to 25C) were declared unconstitutional in Van Wyk v Minister of Employment and Labour (Constitutional Court, 3 October 2025), with the invalidity suspended for 36 months. The interim regime the Court read in applies now: both parents share a combined four months and ten days of leave, split as they choose; the mother keeps preference for the leave before the birth and the six weeks after it; a single employed parent takes the full amount. The UIA benefit sections were not rewritten in the interim, so UIF payment still follows the existing UIA rules. Family responsibility leave is three days per cycle (s.27). See how annual leave accrues under s.20.
Payslips (s.33)
Every payday, in writing: employer's name and address, employee's name and occupation, the period, remuneration, each deduction and the amount paid, plus ordinary, overtime, Sunday and public holiday hours where they apply. Why: a payslip missing these is a contravention.
Deductions (s.34)
None without the employee's written agreement for a specific debt, or a law, collective agreement, court order or award. Loss or damage also needs fault, a fair hearing and a one-quarter cap (s.34(2)).
Notice (s.37) and minimum wage
One week in the first six months, two weeks up to a year, four weeks after that, in writing (s.37(4)); see the BCEA s.37 notice period page. Pay at least the national minimum wage (National Minimum Wage Act 9 of 2018 s.4); the rate changes each year, so check the current notice on labour.gov.za. Display the BCEA summary at work (s.30).
3. LRA: discipline and grievances
- Written disciplinary code. The Code of Good Practice: Dismissal, 2025 (GN 3470, GG 53294, in force from 4 September 2025, replacing LRA Schedule 8) item 6 expects disciplinary rules that are clear and available to employees in a form they understand (item 6(4)), preferably written for medium and larger employers (item 6(5)), with dismissal reserved for serious misconduct that makes the relationship intolerable (item 7). Whether a sanction is fair turns on whether the rule was valid, known, important and consistently applied, and on the harm the breach caused (item 8). Smaller employers may take a less formal approach (items 3 and 6(3)). Why: without a code you cannot show the employee knew the rule.
- Fair procedure. 2025 Code item 11: the aim is genuine dialogue and a chance to reflect before any decision (item 11(1)). Notify the employee of the allegations, preferably in writing and in enough detail to understand them, allow a reasonable time to prepare and make representations on both the allegations and the sanction, allow a fellow employee or union representative, and where possible use a language the employee is comfortable with (items 11(4) and 11(5)). The enquiry need not be formal; it should fit the allegation and the size of the employer (item 11(3)). Under s.188 a dismissal without a fair reason and fair procedure is unfair, and the employee has 30 days to refer it (s.191(1)). Keep the hearing file and record the action taken and the reasons (item 13). Worked example: dismissal for theft.
- Grievance procedure. A written route for complaints. Why: unresolved grievances become unfair labour practice disputes (s.186(2)), and the harassment Code of Good Practice expects a reporting route.
4. Employment Equity
- Every employer: no unfair discrimination (Employment Equity Act 55 of 1998 s.6), including equal pay for work of equal value (s.6(4)) and harassment (s.6(3)), and display the EEA3 summary of the Act at the workplace (s.25(1)), whatever your headcount.
- Designated employer. 50 or more employees (s.1). The Employment Equity Amendment Act 4 of 2022, now in force, removed the turnover test; confirm the current definition on labour.gov.za.
- If designated: consult (s.16), analyse the workforce (s.19), adopt an EE plan (s.20), assign a senior manager (s.24), display your latest EE report, plan and any compliance order (s.25(2)) and keep records (s.26). File the EEA2 report and EEA4 income differential statement every year (ss.21 and 27). Sectoral targets apply under s.15A; state contracts need a s.53 certificate. Where: EE online portal; check the reporting window on labour.gov.za.
5. OHSA
- General duty (s.8). A working environment safe and without risk to health, as far as reasonably practicable: identify and mitigate hazards, and give information, training and supervision. The CEO carries the duty (s.16(1)) and may assign it in writing (s.16(2)).
- Health and safety representatives (s.17). More than 20 employees at a workplace means designating representatives in writing (s.17(1)): one per 100 in shops and offices, one per 50 elsewhere (s.17(5)). Two or more representatives need a committee (s.19).
- First aid. General Safety Regulations reg 3: more than five employees means a first-aid box; more than ten means a trained first aider per 50 employees, or per 100 in shops and offices.
- Incidents. Report notifiable incidents (s.24) and lodge the COIDA claim within seven days of learning of an accident (COIDA s.39).
6. POPIA
- Information Officer. By default the head of the business (Protection of Personal Information Act 4 of 2013 s.55), registered with the Information Regulator before taking up duties (s.55(2)). Where: the Regulator's eServices portal. Every private body also needs a PAIA s.51 manual.
- Employee privacy notice. Tell staff what you collect, why, and who it goes to: payroll provider, medical aid, SARS, UIF, a council (s.18). Health, union membership, race and criminal records are special personal information (ss.26 to 33).
- Security and operators. Reasonable safeguards (s.19), a written contract with any payroll bureau (s.21) and breach notification (s.22).
- Retention. No longer than needed unless a law requires it (s.14); see section 7. Then destroy or de-identify.
7. Records to keep
BCEA s.31 requires a record of each employee's name, occupation, time worked and remuneration, kept three years from the last entry.
| Record | Keep for | Authority |
|---|
| Name, occupation, time worked, pay | 3 years from last entry | BCEA s.31 |
| Written particulars of employment | 3 years after termination | BCEA s.29(4) |
| Earnings register for COIDA | 4 years from last entry | COIDA s.81 |
| Payroll tax records | 5 years from submission | Tax Administration Act 28 of 2011 s.29 |
Frequently asked questions
Do I need to register for SDL if my payroll is under R500,000 a year?
No. Skills Development Levies Act s.4 exempts employers whose total remuneration will not exceed R500,000 in the following 12 months. You still need PAYE and UIF registration. Confirm on the SARS SDL page.
At what size does a business become a designated employer under the Employment Equity Act?
At 50 or more employees. The amended EEA removed the turnover test, so headcount decides. Below 50 you still comply with Chapter 2: no unfair discrimination and equal pay for work of equal value, and you still display the EEA3 summary of the Act (s.25(1)).
How long must I keep employee records in South Africa?
Three years for BCEA s.31 records and for written particulars after termination (s.29(4)), four years for the COIDA earnings register (s.81) and five years for payroll tax records (Tax Administration Act s.29). POPIA s.14 says no longer than a law or a legitimate purpose requires.
Does a small business need health and safety representatives?
Only with more than 20 employees at a workplace (OHSA s.17(1)). The s.8 general duty and the General Safety Regulations first-aid rules apply at any size.
Compliance Radar turns this list into a live one. In-app Checklists cover all seven areas with owner, evidence and due date per item; the Audit Readiness score shows what is still open before an inspector asks. See how it works, talk to us, or read more guides.
Compliance Radar provides compliance tooling and information to help you manage your obligations. It does not provide legal advice and is not a substitute for a qualified professional.