Who must register with the Motor Industry Bargaining Council, what goes on the monthly return, the 10th deadline, what late payment costs, and how to build it from payroll.
MIBCO is the Motor Industry Bargaining Council, registered under s.29 of the Labour Relations Act (LRA); the RMI and FRA are the employer parties, NUMSA and MISA the unions. Two collective agreements matter: the Administrative Agreement (levies, registration, returns, enforcement) and the Main Agreement (wages and conditions). Both were gazetted in Gazette 53822 in December 2025 and extended to non-parties under LRA s.32, so they bind you whether or not you belong to the RMI or FRA, until 31 August 2028 (Main) and 31 August 2030 (Administrative).
The "Motor Industry" definition in cl. 3 of the Administrative Agreement includes:
OEM assembly plants and civil engineering equipment are excluded. If an activity is borderline, ask your Regional Council in writing. For how the councils fit together see our bargaining council returns guide.
Administrative Agreement cl. 10 requires every employer to lodge an Annexure A statement with the Regional Council for each place of business within 30 days of starting to trade, and to notify any change of ownership, name, address or directors within one month. Employees are registered on Annexure B through the monthly return (cl. 10(3)), and MIBCO's FAQ says staff must be registered "regardless of whether they earn above the BCEA threshold". The threshold only decides which Main Agreement clauses apply and whether provident fund membership is compulsory. An arbitrator can fine a non-party employer that fails or refuses to register (cl. 10(4)); party employers are enforced through the Dispute Resolution Centre (cl. 24) and LRA s.33A.
On the Self-Service Portal (sspportal.mibco.org.za) you register a Liable Person (an owner, director, partner or board member). Returns are processed on MIBCO Returns Online (mibcoreturns.co.za). The FAQ warns that Liable Person registration "is not the same as having Online Returns access"; apply for Online Returns separately (form on the Forecasts and Monthly Returns page).
One MIBCO return carries every deduction and contribution the council collects (cl. 13).
| Item | Who pays | Rate / basis | Source |
|---|---|---|---|
| Council levy | Employee and employer, equally | R3.84 per week each (R7.68 total) since 26 April 2026; nil for a week under 23 paid hours; apprentices excluded | Admin Agreement cl. 13(1), (2), (5) as amended by Gazette 54438, Notice R.7333; Circular 23 of 2026 |
| Provident fund (AWPF or MIPF) | Employee and employer | Employee 7,5% of pensionable remuneration; employer 8% | MIPF / AWPF Agreements cl. 6(1), (3) |
| Sick, Accident and Maternity Pay Fund (SAMF) | Employer | Compulsory for MISA members at RMI shops, voluntary otherwise; paid on the return | MIBCO FAQ; Circular 36 of 2025 para 2.4 |
| Additional Holiday Pay (AHP) | Employer | Grade 7 R122.49, grade 8 R140.01 per week (R123.66 / R141.34 in Chapter III establishments) from 1 September 2026 to 31 August 2027 | Main Agreement Division A cl. 6.2(1)-(2); Circular 43 of 2026 para 4.2 |
| Union subscriptions (MISA, NUMSA) | Employee, deducted by employer | Paid to the council's Shared Services Centre with a per-employee statement | Admin Agreement cl. 14 |
Three details trip employers up. Provident fund membership is compulsory at or below the National Wage Threshold (R269 600,90 a year, R22 466,74 a month or R5 184,63 a week, from 1 May 2026 per Gazette 54544, Notice R.7384; Circular 43 of 2026 para 2.1). Fixed-term and probationary employees are excluded from the fund for their first six months in the industry unless you waive the exclusion (MIPF / AWPF Agreements cl. 2(2)(d)); every other new hire joins from engagement. The Sector 5 medical insurance allowance (R90 a month from 1 September 2026, Main Agreement cl. 15(2)(b)) forms part of wages, but for forecourt attendants, chars and cashiers the Medical Health Insurance Scheme contributions are deducted and paid over through the MIBCO return (Circular 02 of 2026) unless the employee has opted out. And AHP is separate from leave under BCEA s.20; see our note on annual leave accrual.
MIBCO accepts returns through MIBCO Returns Online or by email to [email protected]. Online is the sensible default: after each submitted return the system generates a forecast for the next period, you record engagements, discharges, breaks and any rate, fund or occupation changes, then click Submit Return and pay the Payment Analysis total. Only the oldest forecast can be processed, so a missed month blocks the next. Two cautions: the forecast does not update when minimum wages change, so load new rates yourself (Circular 43 of 2026 para 1.5), and pay with the reference given in MIBCO's remittance instructions; the Council allocates each payment it receives to the period it relates to (cl. 13(7)).
The return and levy are due by the 10th of the month following the month they relate to (cl. 13(4)); union subscriptions too (cl. 14(1)(b)). Treat the 10th as the deadline for everything on the return, whatever outer limit the fund agreements allow (MIPF / AWPF Agreements cl. 6(6)).
Put the 10th alongside your EMP201, UIF and COIDA dates; see our 2026 employer compliance calendar and COIDA return of earnings guide.
Minimum wages are set per chapter, grade and region in Division C of the Main Agreement. The current tables and allowances for 1 September 2026 to 31 August 2027 (standby R98.81, call-out R105.86, apprentice tool allowance R35.42 a week; Main Agreement cl. 3.13(2)(b)(ii) and 3.13(3)(a)(ii)) are in Circular 43 of 2026, with Circular 45 of 2026 for Sector 5, on the MIBCO Circulars page. A stale rate produces a wrong levy, AHP and fund contribution every month. Employers who cannot afford an increase may apply to their Regional Council for a wage, AHP or provident fund exemption within the windows set by the latest circular.
If some staff fall under another council, the same payroll feeds a second return; see our NBCRFLI, MEIBC and NBCCI guides and the labour law compliance checklist.
By the 10th of the month following the month the return relates to (Administrative Agreement cl. 13(4); MIBCO FAQ). Unpaid amounts attract interest at 1,5 per cent under cl. 23.
R3.84 per week from each employee other than apprentices, matched by R3.84 from the employer, so R7.68 per employee per week since 26 April 2026 (cl. 13(5) as amended by Gazette 54438, Notice R.7333; Circular 23 of 2026). No levy is due for a week with fewer than 23 paid hours.
Yes. MIBCO's FAQ says all Motor Industry employees must be registered regardless of whether they earn above the threshold, and Circular 36 of 2025 confirms every employee pays the council levy. The threshold only affects which Main Agreement clauses apply and whether provident fund membership is compulsory.
Yes. MIBCO accepts returns through MIBCO Returns Online or by email to [email protected]. Online is faster because the system generates a forecast from your last return and you only record the changes.
Interest at 1,5 per cent, payable monthly, runs from the due date (cl. 23(1)), fund arrears attract Pension Funds Act interest (cl. 23(2)), collection costs can be added, and an arbitrator can fine a non-party employer that fails or refuses to register (cl. 10(4)); party employers are enforced through cl. 24 and LRA s.33A.
Yes. Filling and service stations, including the attached convenience store, fall inside the "Motor Industry" definition (Administrative Agreement cl. 3, item 7) and are Sector 5 under the Main Agreement. Sector 5 employers pay the medical insurance allowance (R90 a month from 1 September 2026, cl. 15(2)(b)) as wages, but Medical Health Insurance Scheme contributions for forecourt attendants, chars and cashiers who have not opted out are deducted and paid over through the MIBCO return (Circular 02 of 2026).
Compliance Radar builds bargaining council returns from your payroll export, so MIBCO occupation codes, the 23-hour rule, fund flags and engagement and termination dates are applied once and reused every month. See how it works on the home page or contact us.
See it on a payroll like yours.
Book a demoCompliance 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.