The Minister of Employment and Labour published a Government Notice (Notice No. 52453, 4 April 2025), increasing the OID earnings threshold from R597 328 per annum to R633 168 per annum effective 1 March 2025 (2025/2026 year of assessment).
The minimum assessment has increased 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 2025/2026 tax year, and the limit shouldn't be updated in your 2024/2025 tax year-end copy system payroll.
Frequently Asked Questions:
Q: How do I change the OID limit/earnings threshold in my company?
A: The new limit must be updated manually in your payroll as from March 2025.
The following articles will guide you to make the change on your payroll - this must be done in each payroll company: