The Department of Employment & Labour has gazetted the Annual National Minimum Wage (NMW) Investigation Report and invited public comment by 12 January 2026.
Proposed Increase for 2026
The National Minimum Wage Commission recommends an increase of CPI + 1.5%
This follows stakeholder consultations that began in August 2025. The recommendation was published on 10 December 2025, briefly withdrawn, and then republished unchanged after the report was formally gazetted.
If adopted, the new rate is expected to take effect from 1 March 2026.
Current Minimum Wage (Since 1 March 2025)
R28,79 per hour – general minimum (also applies to farm & domestic workers)
R15,83 per hour – EPWP participants
Learnership allowances – linked to NQF levels
Contract cleaning sector – different rates for KZN vs rest of SA
Wholesale & retail sector – varies by location and job category
The same sector-based approach is expected to continue in 2026.
Attention Accountants and Auditors
The National Minimum Wage Act is not optional compliance.
If a client underpays staff:
You may have NOCLAR considerations
This could trigger management reporting, a modified opinion, or even a Reportable Irregularity
Labour law non-compliance is increasingly intersecting with audit quality and ethics.
Important Reminder for Employers
Employers may not unilaterally change working hours or employment conditions to offset NMW increases. Doing so is illegal and an unfair labour practice.
Employers should already be budgeting, reviewing payroll systems, and checking sector-specific wage rules ahead of 1 March 2026.
For any issues, the deadline for written submissions is 12 January 2026.
The official notice and report available from the Department of Employment & Labour.
The direction is clear, minimum wages are moving above inflation. Now is the time for employers and advisors to get compliant, not reactive.
While every reasonable effort is taken to ensure the accuracy and soundness of the contents of this publication, neither the writer nor the publisher will bear any responsibility for the consequences of any actions based on information or recommendations contained herein. Our material is for informational purposes.
