As the 2026 tax year approaches, employers and payroll administrators must prepare for the IRP5/IT3(a) submission process and associated EMP501 reconciliations . Getting this right is critical. It ensures compliance with SARS and allows employees to submit their personal tax returns without delays or penalties. This guide outlines the key dates , step-by-step process , and common pitfalls to help you stay compliant for the 2026 IRP5 season. Understanding the IRP5 Certificate An IRP5...

In leadership circles, trust is often spoken about as though it’s a single, dramatic event — earned through big gestures, major decisions, or heroic actions. But Dr Brené Brown offers a different and far more practical perspective: trust is built in small moments , through what she calls the Marble Jar Theory . The concept originates from a simple classroom tradition. When children made kind, responsible, or constructive choices, the teacher added a marble to the jar. When the opposite...

CIPC has fundamentally changed how annual returns are filed in South Africa. As of 2023, no annual return can be submitted unless a company has filed its Beneficial Ownership (BO) information .This change has caught many business owners off guard — especially those who previously relied on their accountant to handle annual returns as part of a retainer. This blog explains what has changed, what information is now required, and why you may need to pay extra for your accountant to complete the...