Important payroll changes for the 2025/2026 tax year

Mar 10, 2025 | Taxation Blog

The Minister of Finance announced the following changes with effect from 01 March 2025:

  • Reimbursive Travel rate per Kilometre – Reduced from R4.84 to R4.76
  • Subsistence Allowance: Daily amounts for meals and incidental costs (overnight allowance):
    • Meals and incidentals: R570 (was R522)
    • Incidentals only: R176 (was R161)
  • Day Trips: Daily amount for meals and incidental costs (daily allowance):
    • Meals and incidentals: R176 (was R161)

BCEA Earnings Threshold – Effective 01 April 2025 – The Minister of Employment and Labour increased the BCEA earnings threshold from R254 371.67 per annum to R261 748.45 per annum