September 2026 Africa Regulatory Updates Round-Up

September 2026 brought a fresh wave of labour, tax, and social protection changes across Africa.

Whether you onboard workers locally, manage a regional team, or work through an Employer of Record in Africa, shifts like these can reshape your payroll calculations, employee benefits, and compliance deadlines.

Our experts have narrowed the month down to the updates that matter most, along with what each could mean in practice.

Fell behind on last month's Round-Up? Read the August updates here.

Botswana repeals Trade Unions with transitional measures
The Act repeals the Trade Unions and Employers' Organisations Act with effect from 1 September 2026. Savings and transitional measures are pending full implementation of the Employment and Labour Relations Act 27 of 2025. Existing unions and employers' organisations stay registered for their current periods and must then apply under the new framework.

Likely impact

Employers with unionised workforces should confirm the registration dates of the unions and employers' organisations they deal with.

These bodies will need to re-register under the new framework.

Collective arrangements should be reviewed as the Employment and Labour Relations Act is fully implemented.

Botswana's Radiation Protection Regulatory Authority Act comes into effect
The Radiation Protection Regulatory Authority Act 3 of 2026 has come into effect. It continues the Authority and covers radiation safety principles, emergency preparedness and response, and the transport of radioactive materials.

Likely impact

Organisations that use or transport radioactive materials, such as those in healthcare, mining, and industry, should review their safety procedures, emergency plans, and transport arrangements.

Most other employers will see little direct change.

Egypt publishes executive bylaw for new Labour Law
The Minister of Labour has issued the executive bylaw for Labour Law No. 14 of 2025, setting out detailed workplace rules for all private sector employers with no headcount threshold.

It covers:

• Contracts
• Working hours
• Leave
• Remote work
• Termination
• Training fund contributions
• Recordkeeping for inspections

Likely impact

With no headcount threshold, all private sector employers, including multinationals, should check their contracts and internal policies against the bylaw.

Training fund contributions and inspection-ready records may need new processes in payroll and HR.

Ghana revises income tax bands and rates
The Income Tax (Amendment) Act 1178 of 2026 revises individual income tax bands and rates. The top marginal rate is 35% above GHC 50,000 per month or GHC 600,000 per year.

The Modified Taxation Scheme threshold has also risen, with business turnover of GHC 20,000 to GHC 750,000 taxed at 3%.

Likely impact

Payroll teams will need to update PAYE calculations to the new bands and rates.

Higher earners and expatriates on local payroll may see their net pay change. Small business owners should check whether the higher turnover threshold brings them into the 3% presumptive regime.

Mauritius reminds employers to file exit statements
The Ministry of Labour has reminded private sector employers to submit an electronic exit statement to the Mauritius Revenue Authority within one month of a worker leaving, under the Portable Retirement Gratuity Fund rules.

Non-compliance can lead to fines of MUR 50,000 to MUR 150,000 and up to 12 months' imprisonment.

Likely impact

HR and payroll teams should build the one-month filing deadline into their offboarding process for every departure, including:

• Resignations
• Dismissals
• Contract expiries

The penalties make missed filings a real compliance risk.

Mozambique approves Domestic Work Regulation
The Domestic Work Regulation has been approved by Decree No. 52/2026.

It governs employment relationships arising from domestic employment contracts. It applies to workers performing domestic work for a household and excludes those who only do so occasionally under a different type of contract.

Likely impact

Households and others who employ domestic workers should review their contracts against the Regulation.

Corporate employers are unlikely to be affected, unless they provide domestic staff as part of an expatriate package.

South Africa signals dedicated regulation of platform work
The Department of Employment and Labour has briefed Parliament on regulating platform work such as e-hailing and delivery.

This signals that dedicated measures could arrive before the broader labour reforms targeted for 2028. Options include:

• Classification guidelines
• A minimum earnings standard
• Algorithmic transparency
• Extending OHS, UIF, and Compensation Fund protections

Likely impact

There is no new obligation yet, but platform businesses and companies that use app-based workers should start modelling the cost of a minimum earnings standard and wider protections.

Some of the measures could apply whatever the worker's classification.

Namibia sets new construction wages for 2 years
The Collective Agreement on Minimum Wages and Conditions of Employment for the construction sector was implemented on 1 September 2026 and runs for 2 years. It binds all construction employers whether or not they belong to the industry federation or the union.

Minimum rates rise by 5% in each of the 2 years, taking the general worker rate from N$19.46 to N$20.43 per hour and then to N$21.45, with no backdating.

The living-away allowance rises from 12% to 15% of the hourly wage.

Eligible staff must be registered with the Namibia Building Workers Pension Fund unless the employer offers equal or better benefits.

Likely impact

Construction employers need to update payroll from 1 September 2026 and budget for the second-year increase. They should also check allowances and pension arrangements, as the rates apply to all employers, not only federation or union members.

Namibia raises Social Security Commission benefits
The Justice and Labour Relations minister announced on 22 September 2026 that Social Security Commission benefits would rise from 1 October 2026.

• The maternity benefit goes from N$15,000 to N$20,000
• Sick leave goes from N$11,250 to N$15,000 for the first 12 months and from N$9,750 to N$13,000 for the final 12 months
• Death, retirement, and disability benefits each rise from N$12,000 to N$15,000

Likely impact

Employees will receive higher payouts from 1 October, so employers should update benefit guides and staff communications.

Any company top-ups for maternity or sick leave should be checked against the new Commission levels.

Kenya updates its VAT regulations
Kenya’s Finance Act 2026 (Act No. 19 of 2026) was assented to on 23 June and brought most provisions into force on 1 July.

The KRA's guidance on its VAT changes has been circulating through September.

It mentions employee-related costs recharged by labour outsourcing, staffing, and placement providers being treated as disbursements, so they fall outside the taxable value of the supply.

Digital payment processing and gateway services lose their VAT exemption, bringing fintech companies into the VAT net.

The period for claiming VAT relief on bad debts is now also 3 years rather than 2.

Likely impact

Staffing, outsourcing, and payroll providers should review their contracts and invoicing to confirm how recharged employee costs are treated.

Fintech companies will need to account for VAT, and businesses selling on credit should expect slower recovery of VAT on bad debts, which affects cash flow.

Nigeria tightens late tax payment rules in Naira
The Nigeria Tax Administration (Interest on Late Payment of Tax) Order, 2026, issued by Finance Minister under Section 65 of the Nigeria Tax Administration Act 2025, takes effect on 1 October 2026.

Interest on late naira tax is charged at the CBN Monetary Policy Rate plus one percentage point, down from a five-point margin, subject to a floor equal to the 364-day Treasury Bill yield.

Foreign currency liabilities carry SOFR plus 6 points.

The Nigeria Revenue Service will publish the rate monthly, and the separate 10% late payment penalty is unchanged.

Likely impact

Finance and payroll teams should track the monthly published rate when estimating the cost of any late payment.

The lower margin does not make late payment cheaper in practice, as the 10% penalty still applies on top of interest.

Zambia extends its Voluntary Disclosure Scheme
The Zambia Revenue Authority's Extended Voluntary Disclosure Scheme runs from 17 September to 31 December 2026.

It offers a 100% waiver of accrued penalties and interest once the principal tax is settled.

The waiver is proportional to the principal paid, so partial payment earns a partial waiver, and it covers tax periods up to 31 August 2026.

Penalties already paid and those accrued after 31 August are excluded.

Likely impact

Companies with historic tax errors or arrears have a limited window to regularise them at lower cost.

A review of past filings before 31 December 2026 would be sensible, including payroll-related taxes.

Disclaimer: The information contained in this article is for general information purposes only. While we endeavour to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to this article or the information, products, services, or related graphics contained therein for any purpose.

Disclaimer: The information contained in this article is for general information purposes only. While we endeavour to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to this article or the information, products, services, or related graphics contained therein for any purpose.

You may also be interested in: