Session 45. Disucssion Session 2

Payroll in South African higher education has entered a new era. It is no longer an administrative function — it is a governance engine, a regulatory control point, and a reputational risk centre. The 2026 Budget speech may not have introduced dramatic tax reforms, but the expectations for precision, system integrity, and audit defensibility have never been higher. From PAYE BRS v24.0.0 changes to subsistence allowances, medical tax credits, COIDA classifications, AA88 enforcement, and the cumulative taxation of retirement and severance lump sums — the margin for error is zero.

This high-impact discussion session will move beyond “what changed” and focus on what truly matters:>/p?

• Which changes are positive or negative for employees?
• Where are universities most exposed?
• How do cumulative lump sum rules really work in practice?
• What does ITS currently offer in compliance automation?
• And critically — what upgrades should we be demanding?

Delegates will explore the highest institutional payroll risks first — retirement and severance taxation, AA88 liabilities, COIDA misclassification — before moving into travel, PAYE tables, rebates, and statutory reconciliations. If you are responsible for payroll accuracy, regulatory compliance, or governance oversight in higher education, you cannot afford to miss this session.

Join us for a practical, interactive, and strategically focused conversation that positions payroll not as processing — but as institutional risk management in action.

• Explain the 2025/26 SARS updates and their direct impact on PAYE calculations, reporting (EMP201/EMP501), and employee tax outcomes within BRS v24.0.0.
• Map changes to COIDA (Workers’ Compensation) and AA88 compliance requirements and how they translate into payroll processes.
• Review ITS PAYE BRS v24.0.0 capabilities for tax table integration, benefit coding, deductions, and compliance validation.
• Identify gaps, risks, and remediation actions across people, process, and technology domains.