Unbundling of the UIF and the Compensation Fund

The unbundling of the Unemployment Insurance Fund (UIF) and the Compensation Fund (CF) is a restructuring project within South Africa’s Department of Employment and Labour (DEL). Through this process, the two entities will be separated from the DEL and will operate as independent Schedule 3 entities under the Public Finance Management Act (PFMA). This transition will subject them to […]
Annual returns: Recent changes and how it affects your company

In South Africa, companies registered with the Companies and Intellectual Property Commission (“CIPC”) are required by law to submit annual returns. This obligation ensures that the CIPC maintains up-to-date records on the status and operations of all companies operating within the country. Failure to comply with this requirement can result in severe consequences, including deregistration. […]
2025 and beyond – workforce trends shaping the future

Driven by technological disruption, regulatory shifts, and evolving organisational models in the aftermath of the COVID-19 pandemic, the following workforce trends are shaping industries across the globe, including South Africa: 1. Artificial intelligence (AI) and automation AI and automation are transforming workplaces by streamlining operations, enhancing productivity, and redefining the focus of key roles. While […]
Cyber criminals now fluent in Afrikaans (with the help of artificial intelligence (“AI”))

Cyber security threats are a constant concern for businesses of all sizes. Data breaches, malware attacks, and phishing scams can disrupt operations, damage reputations, and result in significant financial losses. Effective defensive cyber security strategies involve the use of technology, processes, and protocols to protect an organisation’s computer networks, devices, and sensitive data from malicious […]
Kubermisdadigers nou vlot in Afrikaans (met die hulp van kunsmatige intelligensie (“KI”))

Kuberveiligheidsbedreigings bly ‘n voortdurende risiko vir ondernemings van alle groottes. Skending van data, kwaadwillige sagteware aanvalle en uitvisskema’s (phishing), kan operasionele bedrywighede ontwrig, reputasieskade aanrig en tot aansienlike finansiële verliese lei. Doeltreffende defensiewe kuberveiligheidstrategieë behels die gebruik van tegnologie, prosesse en protokolle om ‘n organisasie se rekenaarnetwerke, toestelle en sensitiewe data teen kwaadwillige aanvalle te […]
Foreword

The third quarter of 2025 has been marked by significant economic developments directly affecting the business landscape. Locally, the Reserve Bank’s decision to lower the repo rate by 25 basis points, a stronger rand, and a slight easing in inflation have provided some relief to businesses. Improvements in electricity supply and a renewed focus on […]
Voorwoord

Die derde kwartaal van 2025 is gekenmerk deur belangrike ekonomiese verwikkelinge wat die besigheidslandskap direk raak. Plaaslik het die Reserwebank se besluit om die repokoers met 25 basispunte te verlaag, ’n sterker rand en ’n effense afplatting in inflasie ’n mate van verligting aan ondernemings gebied. Die verbetering in elektrisiteitsvoorsiening en die hernude fokus op […]
2025 Tax season deadlines and auto-assessment processes and changes

2025 Tax season deadlines The 2025 filing season for individual taxpayers and trusts will open on 7 July 2025. The criteria and submission deadlines are indicated below: Non-provisional taxpayers who will be automatically assessed. 7 July 2025 to 20 July 2025 Non-provisional taxpayers not liable for provisional tax payments and who will not be automatically […]
2025 Belastingseisoen sperdatums en outomatiese aanslagprosesse en veranderinge

2025 Belastingseisoen sperdatums Die 2025-seisoen vir indiening van belastingopgawes vir indiviudue en trusts gaan op 7 Julie 2025 geopen word. Die kriteria en indieningsdatums is soos volg: Nie-voorlopige belastingbetalers wie outomaties aangeslaan sal word 7 Julie 2025 tot 20 Julie 2025 Nie-voorlopige belastingbetalers wat nie aanspreeklik is vir voorlopige belasting betalings nie en wie nie […]
ASL Staff news

New appointments ASL is pleased to welcome three new team members. In March 2025, we welcomed Anelle de Koker to the team as our Office Administration and FICA Officer. In this role, Anelle is responsible for overseeing the FICA compliance process and providing essential administrative support to the office administration department. She brings with her […]