Why there are references everywhere
If someone tells you what South African employment law requires, you are entitled to ask where it comes from. Every guide in this hub states a point in plain language and then shows the actual words of the Act, the Code or the judgment beside it, in a box. This page brings all of those sources together. They are public documents.
A note on the links. Judgments sit on SAFLII and legislation on the Law Library of South Africa. Several of the Law Library links open normally in a browser but block automated tools, so if a link does not resolve at first, open it in your browser. Gazette notices are published by the Government Printing Works through gov.za, and interpretation notes by SARS.
Two of the most important instruments in this field — the 2026 earnings-threshold determination and the 2025 Code of Good Practice: Dismissal — are published only as scanned images. Where this hub quotes them, the passage was read from the Gazette page with optical character recognition and then checked against that page, word for word, on 9 September 2026, and the quote box says so. The Gazette pages themselves remain the authority.
The sources
The Acts
The statutes that decide who is an employee, what a contract must contain, and what an employer must register for.
- Constitution of the Republic of South Africa, 1996 · Law Library(open in a browser)
- Labour Relations Act 66 of 1995 · Law Library(open in a browser)
- Basic Conditions of Employment Act 75 of 1997 · Law Library(open in a browser)
- National Minimum Wage Act 9 of 2018 · Law Library(open in a browser)
- Employment Equity Act 55 of 1998 · Law Library(open in a browser)
- Employment Equity Amendment Act 4 of 2022 · Law Library(open in a browser)
- Skills Development Act 97 of 1998 · Law Library(open in a browser)
- Skills Development Levies Act 9 of 1999 · Law Library(open in a browser)
- Unemployment Insurance Act 63 of 2001 · Law Library(open in a browser)
- Unemployment Insurance Contributions Act 4 of 2002 · Law Library(open in a browser)
- Compensation for Occupational Injuries and Diseases Act 130 of 1993 · Law Library(open in a browser)
- Occupational Health and Safety Act 85 of 1993 · Law Library(open in a browser)
- Employment Services Act 4 of 2014 · Law Library(open in a browser)
- Protected Disclosures Act 26 of 2000 · Law Library(open in a browser)
- Protection of Personal Information Act 4 of 2013 · Law Library(open in a browser)
- Promotion of Access to Information Act 2 of 2000 · Law Library(open in a browser)
- Income Tax Act 58 of 1962 (Fourth Schedule) · Law Library(open in a browser)
- Value-Added Tax Act 89 of 1991 · Law Library(open in a browser)
- Immigration Act 13 of 2002 · Law Library(open in a browser)
- Companies Act 71 of 2008 · Law Library(open in a browser)
- Copyright Act 98 of 1978 · Law Library(open in a browser)
- Patents Act 57 of 1978 · Law Library(open in a browser)
- Tobacco Products Control Act 83 of 1993 · Law Library(open in a browser)
- Regulation of Interception of Communications and Provision of Communication-related Information Act 70 of 2002 · Law Library(open in a browser)
Gazetted notices, codes and determinations
The figures and the standards: the earnings threshold, the minimum wage, and the Codes a tribunal must take into account.
- Determination: Earnings Threshold (GN 7384, GG 54544, 17 April 2026 — R269 600,90 from 1 May 2026) · Department of Employment and Labour [PDF](open in a browser)
- National Minimum Wage Amendment (GN R.7083, GG 54075, 3 February 2026 — R30,23 from 1 March 2026) · Government Gazette [PDF]
- Code of Good Practice: Dismissal, 2025 (GenN 3470, GG 53294, 4 September 2025) · Government Gazette [PDF]
- Code of Good Practice: Who is an Employee (GenN 1774, GG 29445, 1 December 2006) · Government Gazette [PDF]
- Code of Good Practice on the Prevention and Elimination of Harassment in the Workplace (GN R.1890, GG 46056, 18 March 2022) · Law Library [PDF](open in a browser)
- COIDA maximum assessable earnings 2026/27 (GenN 3910, GG 54577, 24 April 2026) · Government Gazette [PDF]
- Employment Equity sectoral numerical targets (GN 6124, GG 52514, 15 April 2025) · Department of Employment and Labour [PDF]
- Employment Equity Regulations, 2025 (GN 6125, GG 52515) · Government Gazette [PDF]
- Sectoral Determination 7: Domestic Worker Sector · SAFLII
- Sectoral Determination 13: Farm Worker Sector · SAFLII
- General Safety Regulations (GN R1031 of 1986) under the OHS Act · Law Library(open in a browser)
- POPIA Regulations, 2018 (GN R1383, as amended April 2025) · Law Library(open in a browser)
Bills — published, not law
Proposals worth planning around. Nothing here binds an employer today.
- Labour Law Amendment Bill and Labour Relations Amendment Bill, 2025 (published for comment, GenN 3801, GG 54220, 26 February 2026) · Department of Employment and Labour
- Employment Services Amendment Bill [B16—2026] · Parliament of the Republic of South Africa [PDF]
SARS
The tax side of the same question: the interpretation notes, the ruling on non-executive directors, and the registration pages.
- SARS Interpretation Note 17 (Issue 5): Employees’ tax — independent contractors · SARS [PDF]
- SARS Interpretation Note 35 (Issue 5): Employees’ tax — personal service providers and labour brokers · SARS [PDF]
- SARS Binding General Ruling 40: Remuneration paid to non-executive directors · SARS
- SARS: Registering for PAYE · SARS
- SARS: Unemployment Insurance Fund contributions · SARS
- SARS: Skills Development Levy · SARS
- SARS: Register for VAT (thresholds from 1 April 2026) · SARS
Regulators and departments
Where you register, report and refer a dispute.
- Commission for Conciliation, Mediation and Arbitration · CCMA
- Department of Employment and Labour · Department of Employment and Labour
- Employment Equity online reporting system · Department of Employment and Labour
- Compensation Fund online submissions · Department of Employment and Labour
- UIF uFiling · Unemployment Insurance Fund
- Information Regulator (South Africa) · Information Regulator
- Registered bargaining councils per sector (November 2025) · Department of Employment and Labour
Court judgments
The cases that decide employee status, fixed terms, labour broking, directors, restraints and settlements.
- SABC v McKenzie [1998] ZALAC 13 · SAFLII
- Niselow v Liberty Life Association of Africa Ltd [1998] ZASCA 42 · SAFLII
- State Information Technology Agency (SITA) (Pty) Ltd v CCMA [2008] ZALAC 1 · SAFLII
- Discovery Health Ltd v CCMA [2008] ZALC 24 · SAFLII
- Kylie v CCMA [2010] ZALAC 8 · SAFLII
- Building Bargaining Council (Southern & Eastern Cape) v Melmons Cabinets CC [2000] ZALC 127 · SAFLII
- Pam Golding Properties (Pty) Ltd v Erasmus [2009] ZALC 135 · SAFLII
- Phaka v Bracks NO [2014] ZALAC 73 · SAFLII
- Universal Church of the Kingdom of God v Myeni [2015] ZALAC 31 · SAFLII
- Vermooten v Department of Public Enterprises [2016] ZALAC 63 · SAFLII
- Uber South Africa Technology Services (Pty) Ltd v NUPSAW [2018] ZALCCT 1 · SAFLII
- Goliath v SABC [2022] ZALCCT 10 · SAFLII
- Hamper Sales (Pty) Ltd v Mahlahangu NO [2023] ZALCJHB 22 · SAFLII
- Smith v Mouille Grange Body Corporate [2024] ZALCCT 55 · SAFLII
- Assign Services (Pty) Ltd v NUMSA [2018] ZACC 22 · SAFLII
- Piet Wes Civils CC v AMCU [2018] ZALAC 18 · SAFLII
- Enforce Security Group v Fikile [2017] ZALAC 9 · SAFLII
- University of Pretoria v CCMA [2011] ZALAC 25 · SAFLII
- SA Rugby Players Association v SA Rugby (Pty) Ltd [2008] ZALAC 3 · SAFLII
- Maphosa v New Model Private College [2026] ZALAC 22 · SAFLII
- Amazwi Power Products (Pty) Ltd v Turnbull [2008] ZALAC 8 · SAFLII
- Chillibush Communications (Pty) Ltd v Johnston [2010] ZALC 3 · SAFLII
- Rubin Sportswear v SACTWU [2004] ZALAC 8 · SAFLII
- Mahlangu v Minister of Labour [2020] ZACC 24 · SAFLII
- Reddy v Siemens Telecommunications (Pty) Ltd [2006] ZASCA 135 · SAFLII
- Magna Alloys and Research (SA) (Pty) Ltd v Ellis [1984] ZASCA 116 · SAFLII
- King v South African Weather Service [2008] ZASCA 143 · SAFLII
- Gbenga-Oluwatoye v Reckitt Benckiser South Africa (Pty) Ltd [2016] ZACC 33 · SAFLII
- WBHO Construction (Pty) Ltd v Masenya NO [2026] ZALAC 10 · SAFLII
- NEHAWU v University of Cape Town [2002] ZACC 27 · SAFLII
- Media 24 Ltd v Grobler [2005] ZASCA 64 · SAFLII
- Liberty Group Ltd v M [2017] ZALAC 19 · SAFLII
- Van Wyk v Minister of Employment and Labour [2025] ZACC 20 · SAFLII
How these were verified
The figures on this hub were taken from the Gazette itself rather than from a summary, because several widely published summaries carry figures that are a year or more out of date. Specifically:
- the earnings threshold of R269 600,90 and its effective date of 1 May 2026 were read from Government Notice 7384 in Government Gazette 54544 of 17 April 2026;
- the national minimum wage of R30,23 an hour, the expanded public works rate and the learnership allowances were read from Government Notice R.7083 in Government Gazette 54075 of 3 February 2026;
- the Compensation Fund earnings cap and minimum assessments from General Notice 3910 in Government Gazette 54577 of 24 April 2026;
- the value-added tax registration thresholds from the SARS registration page, which records that SARS has administered the increased thresholds since 1 April 2026;
- and the designated employer test of 50 or more employees from the consolidated Employment Equity Act, which records the repeal of the turnover test with effect from 1 January 2025.
Every quotation in a source box on this hub was matched character for character against the retrieved source before publication. Where a passage could not be retrieved from a primary source, the point is stated in plain language instead of being presented as a quote, and the case is named without a quotation. Three cases relied on in this field are not on SAFLII at all — Smit v Workmen’s Compensation Commissioner 1979 (1) SA 51 (A), Denel v Gerber and CMS Support Services v Briggs — so they are named but never quoted.
What is not settled
Three points on this hub are stated carefully because the position is genuinely unresolved, and it is better to say so than to pick a side.
- Employment equity compliance certificates. The Department issues them and organs of state ask for them, and the 2025 Regulations prescribe the forms — but the consolidated Act still records section 53 as not yet commenced. Take advice before building a bid strategy on either reading.
- The Compensation Fund registration period. The Act leaves the period to the regulations, which could not be retrieved from a primary source. This hub therefore says “register when you start employing” and quotes only the seven-day clocks the Act itself sets: the new-employer estimate of earnings, changes in particulars, and accident reports.
- The first-aid box threshold. The requirement for a box above five employees sits in a 1992 amendment to the General Safety Regulations that could not be retrieved. The certified-first-aider rule above ten employees is quoted from the primary text.
Employment law also changes on an annual cycle, so re-check the Gazette before relying on any figure — see what is changing. Back to the hub, or book a consultation.