African Regulatory Updates Roundup: February 2026

Across Africa, 2026 begins with a series of significant payroll, tax and social security updates. Below is a concise overview of key regulatory developments and what they mean for employers operating in multiple jurisdictions.

Ghana: mandatory salary payments in local currency

In August 2025, the Bank of Ghana confirmed that the Ghana Cedi is the sole legal tender for domestic transactions. From March 2026, strict enforcement applies.

Locally engaged Ghanaian employees must be paid in GHS. Expatriates may continue to receive USD, but only into USD accounts held with Fidelity Bank Ghana or Access Bank Ghana, and subject to strict banking conditions and ongoing justification requirements.

Employers should collect compliant GHS banking documentation in advance of the March 2026 payroll deadline.

Madagascar: new top personal income tax bracket

Under the 2026 Finance Law in Madagascar, effective January 2026, a new 25 % IRSA band applies to monthly taxable income exceeding MGA 4,000,000.

All lower brackets remain unchanged. The revised scale has applied since the January 2026 payroll.

Gabon: revised CNSS contribution rates

By decree n°0487/PR/MASI, Gabon has amended its Social Security Code with effect from 1 January 2026.

Employer rates for family benefits and work accidents have been reduced, while contributions for old age, disability and death have increased and now include a 5 % employee share.

Changes are reflected from February payroll, with retroactive application to January 2026.

Eswatini: increased ENPF wage ceiling

As per Legal Notice No. 5 of 2025, Eswatini has raised the ENPF wage ceiling from E4,000 to E4,300 per month, effective 1 January 2026.

Contribution rates remain 10 % of pensionable earnings, split equally. The maximum monthly total contribution increases to E430. The adjustment has already been reflected in January 2026 payroll.

Democratic Republic of the Congo: higher INPP employer rate

In the Democratic Republic of the Congo, the employer contribution to the Institut National de Préparation Professionnelle has increased from 3 % to 3.5 % for private sector employers with 1 to 50 employees.

The revised rate took effect on 24 September 2025 and is fully employer borne.

Malawi: PAYE reform and new top rate

Amendments under the Taxation Act in Malawi, effective 30 December 2025, have restructured PAYE bands.

The tax free threshold increases to MWK 170,000 per month. The 25 % band has been removed, and a new 40 % top rate now applies to income above MWK 10,000,000. Net pay will be affected depending on income level.

Angola: higher IRT exemption threshold

From 1 January 2026, Angola has raised the monthly tax-free threshold for Employment Income Tax from Kz 100,000 to Kz 150,000.

All other brackets have shifted accordingly. Income up to Kz 150,000 is now fully exempt.

Minimum wage increases across the continent

A broader trend is also underway. Several countries have implemented substantial minimum wage increases driven by inflation, overdue adjustments or wider labour reform.

Algeria raised its national minimum wage to DZD 24,000 per month from January 2026. Egypt increased the private sector minimum to EGP 7,000 per month in March 2025 as part of wider labour reform. Niger introduced an increase of close to 40 %, while Sierra Leone implemented a 50 % rise. Namibia introduced a national hourly minimum wage, and Tanzania revised sectoral minimum wages across 16 sectors.

Across a sample of 20 countries, average estimated increases stand at approximately 17 %.

Practical implications for employers

For multi-country employers, the challenge extends beyond updating statutory rates. Effective dates, sector variations, and retroactive calculations differ by jurisdiction.

Rising wage floors often trigger upward pressure across wider salary bands, affecting internal equity, retention, and workforce planning. A structured review of payroll systems, tax logic and overall salary architecture is essential.

Preparation, accurate implementation and proactive compliance remain the most reliable response to this evolving regulatory landscape.

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