October 2026 Africa Regulatory Updates Round-Up
The year may be ending, but employers are advised to keep their guard up to avoid legal troubles, fines, and employee discontent until the very end.
October has witnessed its own share of regulatory updates across Africa: from pension updates in Mauritius, a new Revenue Authority amendment in Kenya, all the way to minimum wage changes in Zimbabwe.
Fell behind on last month's Round-Up? Read the September updates here.
Kenya passes Revenue Authority Amendment Act
This Act received presidential assent on 19 October 2026, was gazetted on 22 October, and takes effect on 5 November 2026.
It changes the make-up of the KRA Board, guarantees the authority a minimum share of expected revenue for its operations, and adds a quarterly incentive for collections above target.
Likely impact
The Act is about how the tax authority is governed and funded, not about employer obligations.
Employers should not expect changes to PAYE or payroll filing from this Act alone.
HR and compliance teams should watch for any KRA guidance issued once the Act is in force.
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Kenya introduces a Pillar Two top-up tax
The Kenyan Minimum Top Up Tax Regulations, 2026 (Legal Notice 189) were issued on 18 September 2026.
They apply a 15% minimum effective tax rate to multinational groups with consolidated revenue of at least EUR 750 million, for income years starting on or after 1 January 2025.
Covered entities must notify the Commissioner within 60 days, which sets the first deadline to 17 November 2026.
Likely impact
Groups with Kenyan entities should confirm whether they are in scope. The notification deadline of 17 November is fast approaching.
Eligible payroll costs form part of the substance-based exclusion, so HR and finance should align on the figures.
South Africa amends the CCMA rules
Amended rules for conducting CCMA proceedings were published under Notice No. 4208 on 23 October 2026.
Parties serving or filing documents must now comply with the Protection of Personal Information Act.
Referrals made outside the electronic platforms need proof that the union met the prerequisites for an organisational rights dispute. Pre-arbitration conferences must now cover whether and how artificial intelligence is being used.
Likely impact
Employers and unions should check how documents are served and filed so that personal information is handled lawfully.
Anyone using AI tools to prepare a case should be ready to explain this use at the pre-arbitration stage.
Zimbabwe proclaims the Occupational Safety and Health Act
The Occupational Safety and Health Act No. 7 of 2026 has been proclaimed and is now in operation. It creates an Occupational Safety and Health Department and a Medical Bureau within the National Social Security Authority.
- Employers must provide safe workplaces and run safety programmes
- Workers can refuse dangerous work
- Workplaces must be registered and inspected
- Inspectors can investigate incidents, issue compliance and prohibition notices, and prosecute offences
Likely impact
Employers should confirm their workplaces are registered and ready for inspection.
Safety programmes and incident procedures should be reviewed against the new duties.
Policies should recognise the worker’s right to refuse dangerous work.
Zimbabwe amends the chemicals and plastics industry agreement
A further collective bargaining agreement for the chemicals, fertilisers, battery, and plastics manufacturing industries has been approved for publication.
It amends SI No. 202 of 2019 and revises:
- Minimum wages
- Housing allowances
- Transport allowances
- Levies
- Related conditions
Likely impact
Employers in these industries should update payroll to the new minimums and allowances.
The effective date is not stated, so it should be confirmed before any back pay is calculated.
Levy changes should be checked with finance.
Mauritius adds residence tests for the Basic Retirement Pension
Cabinet has approved amendments to the National Pensions (Non-Contributory Benefits) Regulations, 2026.
They apply to applicants who turn 61 between 1 September and 31 December 2026.
Citizens born on or before 31 December 1966 need at least 12 years of residence since turning 18. Non-citizens born on or before that date need at least 15 years since turning 40, including the 3 years before their claim.
Likely impact
Employees nearing 61 who have lived abroad should check whether they meet the residence test. Non-citizen staff in Mauritius are the most likely to be affected.
HR teams may get questions about pension eligibility from these groups.
DRC announces stronger machinery inspections
The Ministry of Employment and Labour has announced stricter inspections of the technical and safety condition of machinery and equipment on worksites and other workplaces.
This is happening after an observable rise in accidents.
Businesses had until 27 October 2026 to bring equipment into compliance, and inspections follow.
Likely impact
The deadline has passed, so employers should treat inspections as imminent.
Machinery and equipment should be checked and maintenance records kept ready.
Non-compliant equipment should be taken out of use until it is fixed.
About the Author
Alex Daruty has over 15 years of international experience in brand strategy and business development, working across EMEA, NORAM, and Asia Pacific. Originally from Mauritius, he holds bachelor’s degrees in International Business, Finance, and Management from the University of Nevada, Reno.
Alex is a member of the Forbes Human Resources Council.
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