The Minister of Justice and Labour Relations has amended the Regulations under the Social Security Act, 1994, increasing the maximum basic salary used to calculate Monthly Social Security (MSD) contributions. The amendments were published in Government Gazette No. 8975 (Government Notice No. 236) on 15 July 2026.

These are proposed income tax changes that are still under discussion and are not yet in effect. This summary is provided to keep you informed and assist with planning should the proposed amendments be implemented.