The Minister of Employment and Labour published a Government Notice (Notice No. 54577, 24 April 2026), increasing the OID earnings threshold from R633 168 per annum to R668 000 per annum effective 1 March 2026 (2026/2027 year of assessment).
The minimum assessment remains to R1 621 for employers, with the minimum of R560 for household/domestic employers.
Take note: The new threshold is only applicable as from the 2026/2027 tax year. Don't update the limit in your 2025/2026 tax year end instances payrolls.
The following articles provides guidelinesto apply the change on your payroll.