Nowicki & Associates

Name: Nowicki & Associates
Address: 15 7th Avenue, Edenvale Ext 1, ZA
Telephone: +27105000999

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Edenvale Ext 1
Nowicki & Associates

Nowicki & Associates is an association of experienced, like-minded, dedicated and passionate payroll

17/06/2026

💡 Do you know the number that could impact your payroll calculations?

For 2026, the annual earnings ceiling is R 633 168 (or R 52 764 per month).

Why does it matter?

This ceiling is used when calculating certain statutory contributions and benefits. Any earnings above this threshold are not included in the assessment calculation, making it an important figure for payroll professionals, HR teams, and employers to understand.

Getting these numbers right helps ensure:
✅ Accurate payroll calculations
✅ Legislative compliance
✅ Reduced risk of costly errors

At Nowicki & Associates, we believe payroll isn't just about processing salaries, it's about understanding the numbers behind them.

📊 Know your numbers. Know your payroll.

Follow us for practical payroll insights, legislative updates, and compliance tips that help you stay ahead.

12/06/2026

Payroll terminology doesn't have to be complicated.

That's why we're launching Payroll Terms Decoded 💡

In this series, we'll break down common payroll terms, explain what they mean in practice, and share the real-world context.😉

This edition covers:
✔️ Bonus Provision
✔️ Bonus Provision for Tax
✔️ Annualised Tax
✔️ Overtaxed

Whether you're in payroll, HR, finance, or compliance, understanding the terminology behind the numbers helps you make better decisions and avoid costly mistakes.

👉 Follow us for practical payroll insights, compliance updates, and expert guidance that keeps you ahead of the curve.

10/06/2026

💰 Payroll fraud is one of the most overlooked risks in business.

Would you know if it was happening in your organisation?

From ghost employees and unauthorised payroll changes to control failures and compliance gaps, payroll fraud can result in significant financial losses if the warning signs go unnoticed.

Join our upcoming live webinar where we'll unpack:
✅ Common payroll fraud scenarios
✅ Control failures that create opportunities for fraud
✅ Key red flags and warning signs to watch for
✅ Practical tools and strategies to detect and prevent payroll fraud
✅ Ways to strengthen payroll controls and reduce organisational risk

🎓 3.5 Hours CPD Available

📅 1 July 2026
⏰ 09:00 AM – 13:00 PM
💰 R500 excl. VAT

Whether you're a payroll professional, HR practitioner, finance manager, business owner, or compliance specialist, this session will equip you with practical tools you can apply immediately.

🔗 Register now and secure your spot:
https://www.nowhr.co.za/payroll-fraud-and-prevention-webinar/

02/06/2026

🚨 Are your June compliance deadlines already in your calendar?

Missing a key submission date can result in penalties, interest, and unnecessary admin headaches.

Here's what you need to keep on their radar this month:

📅 5 June | EMP201 Deadline
Submit and pay your monthly PAYE, UIF, and SDL declarations to SARS for the previous tax period.

📅 30 June | VAT201 Deadline
VAT vendors with a June filing period must submit their VAT201 return and ensure payment is made to SARS by the due date.

📅 30 June | PAIA Reporting
Public and private bodies must submit their annual PAIA report to the Information Regulator, detailing requests for access to information received during the reporting period.

📅 30 June | COIDA Return of Earnings Submission
Employers registered with the Compensation Fund must submit their annual Return of Earnings declaration to ensure compliance and accurate assessment calculations.

A proactive approach to compliance can save your business time, money, and stress.

👉 Follow us for monthly compliance reminders, payroll updates, tax deadlines, and practical payroll insights.

29/05/2026

📈 Repo Rate Increase: What Employers Need to Know

The SA Reserve Bank has increased the Repo Rate by 0.25%, bringing it up to 7.00% from 29 May 2026. This is the first rate increase this year.

Because of this:
• Prime Rate will increase to 10.50%
• The SARS Official Rate of Interest (Repo + 1%) will adjust to 8.00% from 1 June 2026

👉 Why it matters:
If you provide employees with interest-free or low-interest loans, SARS taxes the difference between your loan rate and the Official Rate. With the new rate taking effect, those fringe benefit calculations will need to be updated accordingly.

26/05/2026

🚨 Your employees could be overpaying tax every month… and your payroll setup might be the reason!

The Medical Scheme Fees Tax Credit (MTC) isn’t just a year-end tax issue, it should be applied correctly in every monthly PAYE calculation where medical aid contributions are processed through payroll.

That means:
💙 Medical aid contributions must be captured correctly
💙 Dependants must be accurate
💙 The MTC must reduce PAYE before the final tax amount is calculated

For the 2026/2027 tax year:
✔️ R376 main member
✔️ R376 first dependant
✔️ R254 each additional dependant

One small payroll error could mean employees only get their money back at tax return season instead of in every payslip where it belongs.

Payroll isn’t just admin, accuracy matters. 👏

Follow us for practical payroll and tax tips that keep your business compliant and your employees paid correctly.

12/05/2026

How do payroll tax rules actually become law?

Payroll legislation doesn’t just “appear” overnight. Changes to PAYE, UIF, SDL, tax tables, and reporting requirements go through a structured process involving:
✔️ National Treasury
✔️ Parliament
✔️ SARS
✔️ Regulations and interpretation notes
✔️ Even court rulings

This is why some announcements are only proposals at first and only become enforceable once officially enacted.

Understanding the difference between:
➡️ a proposal,
➡️ draft legislation, and
➡️ enacted law
is essential for compliant payroll processing and avoiding costly mistakes.

08/05/2026

Payroll data accuracy is under far greater scrutiny this filing season... and for good reason.

As SARS continues to expand its use of Auto-Assessments, employer payroll submissions now play a direct role in employee tax outcomes. This means that inaccuracies in IRP5s, EMP501 reconciliations, employee details, or payroll coding can result in verification issues, delayed assessments, and increased compliance risk.

For payroll professionals, the focus in 2026 is no longer just submitting on time, it’s ensuring that payroll data is accurate, aligned, and audit-ready before filing deadlines arrive.

With the Employer Filing Season underway, payroll teams should be prioritising:
✔️ EMP501 reconciliations
✔️ IRP5 accuracy
✔️ Employee data validation
✔️ Payroll system alignment
✔️ Submission quality checks

As payroll compliance continues to evolve, data quality is becoming just as important as compliance itself.

07/05/2026

🚨 EMPLOYERS: Your 2026 COIDA obligations have officially changed.

The Department of Employment and Labour has released updated COIDA thresholds in Government Gazette No. 54577, and if your payroll or Return of Earnings submissions are incorrect, it could lead to delays, penalties, or compliance issues.

Here’s what you need to know 👇

📌 NEW Maximum Earnings Cap
R668 000 per employee per annum
(previously R633 168)

📌 Minimum Assessments
• R1 621 – General Employers
• R560 – Household/Domestic Employers

📌 ROE Submission Deadline
CF-2A Returns must be submitted electronically by 30 June 2026.

⚠️ Important reminders:
✔️ Provisional earnings for 2025/2026 still use the R633 168 cap
✔️ Actual earnings for 2024/2025 remain capped at R597 328
✔️ From 1 March 2026, the NEW R668 000 threshold applies

The Compensation Fund has also confirmed that updated tariff rates have not yet been released, and further updates are still expected.

Staying compliant with COIDA requirements is essential for every employer — and keeping up with these changes can be overwhelming.

Follow us for payroll, HR, tax, and compliance updates that actually matter to South African employers. 📲

28/04/2026

Are you unknowingly losing money on your payslip? 💸

From 1 March 2026, SARS increased the Medical Scheme Tax Credits, which means if your payroll is updated correctly, your take-home pay should be slightly higher.

But here’s the catch…

If your system hasn’t been updated, you could be paying more PAYE than you should be every single month.

👉 Have you checked your March or April payslip against February yet?

It’s a small detail, but over time, it adds up (especially for families with dependants).

And that’s not all…
Many taxpayers are also missing out on additional medical tax credits when filing their returns.

Follow us for simple, practical tax tips!

Address

15 7th Avenue
Edenvale Ext 1

Telephone

+27105000999

Website

http://www.nowHR.co.za/

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