They say the way to the heart is through the stomach, and this Valentine’s Day, we couldn’t agree more. At Bluff Meat Supply , we’re celebrating love the best way we know how – with great food, shared moments, and a little spoil along the way. Whether it’s a perfectly grilled steak, a legendary braai spread, or a homemade feast made with love, we want to see the meaty meals that brought you and your loved one together. To make things even sweeter, we’re giving you the chance to WIN 1 of 3 dinner vouchers for two worth R1 000 each . That’s three chances to enjoy a special night out, on us. How to Enter Entering is easy and all about sharing the love: Like our Bluff Meat Supply  Facebook page Share a photo of your perfect meaty meal enjoyed with your loved one Tag @BluffMeatSupply Use the hashtag #BluffMeatSupply That’s it! You’re officially in the running. Important Details The competition closes on 26 February 2026 Winners will be announced on 27 February 2026 Terms and conditions apply So fire up the braai, plate up something delicious, and capture the moment. Because love is better with good food – and great food is what we do best. Good luck, and happy Valentine’s Day from all of us at Bluff Meat Supply   Valentine’s Day Competition- Bluff Meat Supply https://bmsdesktop.ordev.io/#/home

We see more and more critical infrastructure failures and deterioration, both within local and metropolitan Municipalities. Raw sewerage in the streets is a common sight, potholes prevail, and stormwater drainage fails repeatedly. It is commonplace that despite residents paying rates and making multiple complaints to authorities, the situation does not improve.  Citizens have various constitutional rights, including the freedom of movement and access to essential services, as well as to approach a Court when a right in the Bill of Rights has been infringed. Can citizens or local resident associations take the local or national Government to Court to obtain Court Orders compelling them to effectively deal with the situation? This question came before the High Court in Umtata in a judgment handed down in July 2025.  A local residents’ association brought an application against the Department of Transport, directing them to repair the surface and undertake all the necessary work to restore a main road to good condition. The Court accepted that the resident association had legal standing to bring the application. The applicant put up extensive evidence of complaints being lodged with councillors and the local municipality, with no tangible results. The Court considered the effect of the inaccessible road on the applicants’ daily lives, their ability to shop, access to banking services and get to work, learners’ ability to get to school, access to medical facilities as well as the impact of poorly positioned drainage pipes causing flooding and an additional slippery road surface causing danger. The respondents argued that they had a significant scope of responsibility and that the maintenance costs of a paved road network was approximately R1.8 million per kilometre. given their budget limitations annually, the Department had to engage with Municipalities to prioritise road maintenance based on the needs of each respective community. The Department had to acknowledge the need for road upgrades that the applicants had requested and contended that considerable progress had been made with the budget approved and contractors appointed. The Court accepted that it was the respondents’ responsibility and constitutional role, and accepted, although the Municipalities had an interest in the matter, it was not required for the Municipalities to be joined to the proceedings. The Court accepted that the applicants had clearly demonstrated their rights were being infringed upon, as well as the deplorable state of the road, and that they had no other remedy available.  T he Court issued an Order that the Department was directed to repair, resurface and restore the main road within 120 days of the date of the Order, and ordered that the respondents pay the cost of the application. Conclusion This case serves as a reminder that the Courts will intervene where the State fails to discharge its constitutional obligations and where citizens or local associations can show extensive complaints and requests for assistance which have remained unanswered. It is not sufficient for the State to point to budget limitations as an exclusive answer to its failure to implement important and necessary infrastructural maintenance or upgrades. Citizens can be confident in taking a more active approach to holding local and national governments responsible for fulfilling their constitutional mandates to effect repairs to ageing and failing infrastructure.  E: rhoal@coxyeats.co.za W: www.coxyeats.co.za

On 16 August 2025, National Treasury published the 2025 Draft Taxation Laws Amendment Bill, which proposes to revise the rules applicable to preference shares. Comment on the draft legislation must be made by 12 September 2025. If the draft is brought into effect, it will become applicable from 1 January 2026. Our Companies Act allows a company to issue shares of different classes and in each class, the board of the company may determine the preferences, rights, limitations or other terms. Unless these preferences, rights and limitations are expressly stated in the memorandum of incorporation of the company, the shares in the company will be treated equally. It is quite common for companies to issue preference shares to banks as part of funding structures. These shares typically provide for a guaranteed dividend to the bank and for the shares to be redeemed on a defined date. They are particularly attractive in BEE funding structures. From a tax perspective, the bank is able to treat the dividend paid on the preference shares as dividend income which would not be subject to tax whereas the company is obliged to pay the dividend from after tax income. This structure has enabled banks to offer funding at a lower rateas the dividend paid is free of tax. Preference share structures have also been very popular for shareholders contemplating establishing an empowerment structure. Existing shareholders typically convert their ordinary shares into preference shares and then issue to empowerment shareholders new ordinary shares for nominal consideration. For the purposes of the BEE Code, the preference shares are treated as debt and not as equity and the new BEE shareholders, as the holders of ordinary shares,become, for the purposes of the BEE Code, the majority shareholder in the company. These structures are now under threat by the proposed amendment to Section 8E of the Income Tax Act. Section 8E of the Income Tax Act provides that dividends derived from certain shares, which are a hybrid equity instrument, are deemed to be income in relation to the recipient. Currently, excluded from a hybrid equity instrument, is a preference share where the preference share may only be redeemed after a period of three years from the date of issue. All preference shares issued as part of a funding structure or issued as part of a structure designed to benefit from the provisions of the BEE Codes, have provided that they may not be redeemed within the first three years of issue. The amendment proposes to delete the three-year redemption test. In its explanatory memorandum, Treasury has indicated that many preference shares are in fact debt instruments despite being described as preference shares. If, for the purposes of IFRS, the share is regarded as debt by the holder of the share, then it will be treated as such from a tax perspective. The dividend yield, for the bank or holder, will be recharacterized as income and not as interest, in the hands of the holder. However, for the company, the dividend payment will not be treated as interest, notwithstanding the recharacterization of the instrument as debt. The dividend payment will still have to be made out of after tax income. In other words, the distribution will not be a tax-deductible expense. It is likely that this proposed amendment will receive significant opposition from banks and those who are involved in existing preference share structures. We anticipate that the amendment will be changed to be restricted to new structures so that the proposed change will not have retrospective effect. However, it would be advisable to consider all existing preference share structures as they may need to be changed. Author: Michael Jackson Partner mjackson@coxyeats.co.za 082 808 7891 | 031 536 8512

By: Dylan Naidoo DEFY’s collaboration with Jackie Cameron, along with her School of Food and Wine, could be highlighted as a significant collaboration that helped shape and inspire a generation of young and aspiring chefs. The partnership provided both Jackie Cameron and her School of Food and Wine and DEFY with exceptional opportunities.   For the Jackie Cameron School of Food and Wine, DEFY provided advanced new DEFY products and a kitchen area called ‘The Defy Patisserie Kitchen’, whilst also providing a platform for Cameron to showcase many of her famous recipes. For DEFY, the partnership gave them a platform to advertise their newest advanced products, such as their ‘ThermoFan+, Steam Assisted Cleaning, and AirFire technology.’   DEFY South Africa is also a proud partner of our KZN Top Business List.   For context, Jackie Cameron is an award-winning chef and was one of our Top Business Women in 2023. However, her life tells a bigger story than just that. In her early career, Cameron worked as a head chef at the Hartford House for 12 years. Cameron was inspired to start her own cooking school through visiting the Christina Martin School of Food and Wine. “I loved Christina Martin’s business mind, and I realised that education was where I wanted to go.” says Cameron to KZN Top Business Women . Cameron explained that she did not want to disappoint her parents, citing how much they have done for her already. After some more time spent at the Christina Martin School of Food and Wine, Cameron would finally start her own cooking school: Jackie Cameron School of Food and Wine based in Hilton.   Through their partnership with DEFY, Cameron and her cooking school have recorded episodes of “Chef it up!” hosted on DEFY’s YouTube channel in 2025. DEFY South Africa  described the partnership as “driven by a shared passion for innovation, creativity, and empowering the next generation of culinary talent.” DEFY further described the partnership as an opportunity to provide aspiring chefs with appliances that master their craft and enhance their cooking experiences. The show  was a great success, with each episode surpassing 100 000 views, bringing more eyes to the Jackie Cameron School of Food and Wine.   When looking at ‘The Defy Patisserie Kitchen’, made by DEFY to help the young chefs exceed their cooking, it shined as a top-tier kitchen. According to DEFY , the kitchen was fitted with “world-class equipment, crucial for mastering the art of patisserie”, further emphasising that this cutting-edge technology allows students to bring culinary visions to life. DEFY explained that this equipment would play a crucial role in the growth of young and aspiring chefs.   Looking back, the partnership between DEFY and Jackie Cameron School of Food and Wine was more than just a partnership of branding and recognition. It was a partnership that uplifted and supported young and aspiring chefs in their culinary journey. With the show’s run drawn to a close back in July 2025, what has not closed is the journey for Cameron. She has been an amazing chef that truly cares about investing into her students and her restaurant, bringing up a new generation of chefs to represent KZN and its rich food and wine culture. With that, it is no surprise why we nominated Jackie Cameron in our 2023 KZN Top Business Women, as well as DEFY South Africa in our KZN Top Business List. Jackie Cameron, Head of Jackie Cameron School of Food and Wine, in partnership with DEFY

By: Dylan Naidoo DEFY’s collaboration with Jackie Cameron, along with her School of Food and Wine, could be highlighted as a significant collaboration that helped shape and inspire a generation of young and aspiring chefs. The partnership provided both Jackie Cameron and her School of Food and Wine and DEFY with exceptional opportunities.   For the Jackie Cameron School of Food and Wine, DEFY provided advanced new DEFY products and a kitchen area called ‘The Defy Patisserie Kitchen’, whilst also providing a platform for Cameron to showcase many of her famous recipes. For DEFY, the partnership gave them a platform to advertise their newest advanced products, such as their ‘ThermoFan+, Steam Assisted Cleaning, and AirFire technology.’   DEFY South Africa is also a proud partner of our KZN Top Business List.   For context, Jackie Cameron is an award-winning chef and was one of our Top Business Women in 2023. However, her life tells a bigger story than just that. In her early career, Cameron worked as a head chef at the Hartford House for 12 years. Cameron was inspired to start her own cooking school through visiting the Christina Martin School of Food and Wine. “I loved Christina Martin’s business mind, and I realised that education was where I wanted to go.” says Cameron to KZN Top Business Women . Cameron explained that she did not want to disappoint her parents, citing how much they have done for her already. After some more time spent at the Christina Martin School of Food and Wine, Cameron would finally start her own cooking school: Jackie Cameron School of Food and Wine based in Hilton.   Through their partnership with DEFY, Cameron and her cooking school have recorded episodes of “Chef it up!” hosted on DEFY’s YouTube channel in 2025. DEFY South Africa  described the partnership as “driven by a shared passion for innovation, creativity, and empowering the next generation of culinary talent.” DEFY further described the partnership as an opportunity to provide aspiring chefs with appliances that master their craft and enhance their cooking experiences. The show  was a great success, with each episode surpassing 100 000 views, bringing more eyes to the Jackie Cameron School of Food and Wine.   When looking at ‘The Defy Patisserie Kitchen’, made by DEFY to help the young chefs exceed their cooking, it shined as a top-tier kitchen. According to DEFY , the kitchen was fitted with “world-class equipment, crucial for mastering the art of patisserie”, further emphasising that this cutting-edge technology allows students to bring culinary visions to life. DEFY explained that this equipment would play a crucial role in the growth of young and aspiring chefs.   Looking back, the partnership between DEFY and Jackie Cameron School of Food and Wine was more than just a partnership of branding and recognition. It was a partnership that uplifted and supported young and aspiring chefs in their culinary journey. With the show’s run drawn to a close back in July 2025, what has not closed is the journey for Cameron. She has been an amazing chef that truly cares about investing into her students and her restaurant, bringing up a new generation of chefs to represent KZN and its rich food and wine culture. With that, it is no surprise why we nominated Jackie Cameron in our 2023 KZN Top Business Women, as well as DEFY South Africa in our KZN Top Business List. Jackie Cameron, Head of Jackie Cameron School of Food and Wine, in partnership with DEFY South Africa

Imperial Armour recently completed a critical project involving the procurement and export of personal protective equipment (PPE) for an international client, with the end users located in South Eastern Africa. This project demanded exact coordination, strict compliance with technical specifications, and delivery within a tight timeframe. The successful execution of this project highlights Imperial Armour’s ability to manage complex, time-sensitive protective solutions with precision and reliability. Meeting Strict Technical Specifications One of the main challenges in this project was ensuring that every piece of equipment met the detailed technical requirements specified by the client. The PPE included items designed for high-risk environments, such as demining operations and security tasks, where safety and durability are paramount. Imperial Armour’s team worked closely with manufacturers and quality assurance experts to verify that all products: Met international safety standards Were tested for durability under harsh conditions Included features tailored to the specific needs of the end users in South Eastern Africa This rigorous approach ensured the equipment not only met but exceeded expectations, providing reliable protection in demanding environments. Coordination and Logistics Under Tight Deadlines Delivering high-quality protective equipment on time required seamless coordination across multiple stages: Procurement: Selecting suppliers who could deliver certified PPE quickly without compromising quality. Packaging: Ensuring packaging protected the equipment during long-distance transport and complied with export regulations. Export Documentation: Preparing accurate and complete paperwork to avoid customs delays. Dispatch and Shipping: Coordinating with logistics partners to meet tight delivery schedules. Imperial Armour’s logistics team managed these steps with precision, ensuring all deadlines were met. This level of coordination is essential when working with international clients and delivering to regions where delays can impact critical operations. Quality Assurance and Reliability The quality of the delivered PPE was a key factor in the project’s success. Imperial Armour’s commitment to quality assurance involved: Conducting thorough inspections before shipment Verifying compliance with client specifications Using trusted suppliers with proven track records The result was equipment that provided superior protection and durability, giving the end users confidence in their safety gear. This reliability is especially important in sectors like demining and security, where equipment failure can have serious consequences. Supporting Security and Safety in South Eastern Africa The delivered PPE supports vital operations in South Eastern Africa, where security challenges and hazardous environments require dependable protective solutions. By providing equipment that meets strict standards and arrives on time, Imperial Armour helps enhance the safety of personnel working in these conditions. This project demonstrates how well-planned procurement and export processes contribute to effective security solutions. It also reflects Imperial Armour’s ability to serve international clients with complex needs, reinforcing its reputation as a trusted supplier in the defence and protective equipment industry. Lessons from the Project Several key takeaways emerge from this successful project: Clear communication with clients ensures technical specifications are fully understood and met. Strong supplier relationships enable quick procurement without sacrificing quality. Detailed planning of logistics and export processes prevents delays and ensures smooth delivery. Rigorous quality checks guarantee that products perform as expected in the field. These lessons apply broadly to any organisation involved in supplying critical equipment under tight deadlines and complex requirements. Looking Ahead Imperial Armour’s recent project highlights its capability to deliver time-sensitive, technically complex protective equipment consistently and reliably. As security challenges evolve globally, the demand for high-quality PPE and efficient delivery will continue to grow. Clients seeking dependable protective solutions can expect Imperial Armour to maintain its high standards and professional approach. This project sets a strong example of how careful planning, quality focus, and expert logistics come together to meet urgent needs in challenging environments. For organisations involved in procurement or security operations, this case underscores the importance of choosing suppliers who combine technical expertise with logistical precision. Imperial Armour’s success in this project offers a model for delivering protective equipment that truly supports safety and operational effectiveness. Imperial Armour Delivers High-Quality Protective Equipment for International Client in Africa

In today’s fast-moving world, quality construction is about more than bricks and mortar — it’s about trust, expertise, and delivering on promises. Construction for Africa (Pty) Ltd  stands at the forefront of professional construction services, offering reliable, all-in-one turnkey solutions designed to meet the diverse needs of residential and commercial clients across South Africa. A Complete Turnkey Construction Partner Construction for Africa is an all-in-one turnkey solution company , meaning clients can rely on one experienced team to manage every stage of their project — from initial planning to final handover. Their streamlined approach ensures efficiency, quality control, and peace of mind throughout the entire construction process. Being approved by various insurance companies , the company is especially well-positioned to assist clients with insurance-related building claims and restoration projects. This approval reflects their commitment to compliance, professionalism, and industry standards. Specialized Restoration & Recovery Services Unexpected damage can disrupt homes, businesses, and livelihoods. Construction for Africa provides expert restoration services to help clients recover quickly and efficiently. Their services include: Storm Damage Restoration Fire Damage Recovery Burglary & Theft Damage Repairs With skilled professionals and a structured project management approach, the team works to restore properties to their original condition — or better — while maintaining strict quality and safety standards. Professional Construction Solutions Beyond restoration, Construction for Africa offers comprehensive building solutions tailored to commercial and residential projects. Their expertise covers: Professional construction solutions Commercial project execution Quality and safety assurance Project management facilitation Each project is approached with attention to detail, clear communication, and a focus on delivering results that align with client expectations and timelines. Commitment to Quality & Compliance Construction for Africa operates with a strong emphasis on quality workmanship and safety assurance . Their industry affiliations and registrations, including compliance with regulatory bodies, demonstrate their dedication to maintaining the highest professional standards. From small-scale renovations to large commercial developments, the company combines technical expertise with practical experience to ensure every structure is built to last. Building with Vision The phrase “You Dream It, We Build It”  is more than just a slogan — it reflects the company’s client-focused philosophy. Whether repairing damage, constructing commercial spaces, or managing complex building projects, Construction for Africa turns vision into reality through structured planning, skilled craftsmanship, and dependable service delivery. Get in Touch If you’re looking for a trusted construction partner that delivers professionalism, reliability, and quality outcomes, Construction for Africa (Pty) Ltd is ready to assist. 📞 031 837 6970 📧 admin@constructionforafrica.co.za 📧 sales@constructionforafrica.co.za You Dream It, We Build It – Construction for Africa (Pty) Ltd With expertise, integrity, and a commitment to excellence, Construction for Africa continues to build stronger spaces — and stronger communities — across the region.

The Jonsson Workwear Durban Open is just 10 days away, and excitement is building for one of the most anticipated golf events of the year. From 19 to 22 February 2026, the Durban Country Club will host top golfers from around the world in a thrilling competition that promises unforgettable moments on the greens. Sponsored by Jonsson Workwear and powered by Durban Tourism, this tournament is set to deliver more of that famous #EndlessSummer vibe that Durban is known for. Whether you are a golf enthusiast, a casual spectator, or someone looking for a great event to enjoy in Durban, here’s what you can expect from this spectacular tournament. The Durban Country Club golf course ready for the Jonsson Workwear Durban Open, showcasing pristine fairways and natural beauty The Venue: Durban Country Club The Durban Country Club is a prestigious golf course with a rich history and stunning coastal views. Known for its challenging layout and well-maintained greens, it offers a perfect stage for professional golfers to showcase their skills. The course’s design tests every aspect of a player’s game, from precision driving to delicate putting. Visitors can expect: Beautiful scenery with ocean views Well-kept fairways and greens Facilities that cater to players and spectators alike The club’s location in Durban means the weather is likely to be warm and sunny, adding to the enjoyment of the event. What Makes This Tournament Special The Jonsson Workwear Durban Open stands out for several reasons: High-level competition: The tournament attracts some of the best golfers from the Sunshine Tour and beyond, promising intense competition. Community engagement: Durban Tourism’s involvement ensures the event is not just about golf but also about celebrating the city’s culture and hospitality. Sustainability efforts: Organizers are committed to reducing environmental impact, making the event more eco-friendly. Fan experience: From food stalls to entertainment zones, there will be plenty to enjoy beyond the golf action. This combination of sport, community, and entertainment makes the Durban Open a must-see event. Beyond the Greens: Durban’s Endless Summer Durban is famous for its warm climate and vibrant culture. The Jonsson Workwear Durban Open is more than a golf tournament; it’s a celebration of what makes Durban special. Visitors can enjoy: Stunning beaches perfect for relaxation or water sports Diverse culinary scene featuring local and international flavors Cultural festivals and markets showcasing Durban’s heritage Friendly locals eager to share their city’s charm This event is a chance to experience Durban’s #EndlessSummer spirit firsthand. Final Thoughts With just 10 days to go, the Jonsson Workwear Durban Open promises an exciting mix of world-class golf, community spirit, and Durban’s unique atmosphere. Whether you come for the sport or the experience, this tournament offers something for everyone. Mark your calendar for 19 to 22 February 2026 and prepare for an unforgettable event at the Durban Country Club.

🚀 Re-Invent Your Business for the Next Quarter In today’s fast-moving business world, what worked last quarter may not get you where you want to go next. The businesses that grow are the ones willing to step back, rethink, and re-invent . That’s why GrowthCLUB Business Planning Day 2026 is focused on one powerful theme: Re-Invention. 📅 19 February 2026 📍 Elangeni Maharani Hotel, Durban Beachfront GrowthCLUB is a practical, facilitated planning day for growth-focused business owners and leadership teams who want real clarity and a clear 90-day action plan — not just motivation. 💡 Special Guest Speaker: Darren Maule Sharing his powerful “Quit to Win” story of reinvention, resilience, and mindset shifts needed to create lasting change. ✔ Step away from daily operations ✔ Refocus your strategy for the next quarter ✔ Leave with a practical 90-day action plan ✔ Network with serious, growth-focused business owners 🎁 Includes 1-month full access to the ActionCOACH Business Operating System (ABOS)💰 Investment from R3,600 per delegate (group rate) ⚠️ Limited seats available. Early booking is essential. If 2026 is your year to sharpen, refocus, and grow — this is where it starts. #GrowthCLUB #BusinessGrowth #Leadership #Strategy #BusinessPlanning #DurbanBusiness #Entrepreneurship #ActionCOACH Re-Inventing for Growth: Why Business Owners Need to Step Back to Move Forward in 2026

When it comes to reliable outdoor shelter, few products can match the strength, durability and versatility of canvas tents. Sky Tents has established itself as a leading manufacturer of high quality canvas tents, supplying solutions for events, camping, relief efforts and military deployment across the globe. Canvas tents are made from durable PVC-coated fabric, a material that has stood the test of time. Unlike lighter synthetic options, canvas offers long-lasting performance and resilience in almost any environment. Its natural insulating properties make it a practical option for outdoor living: it helps keep interiors cool during the heat of the day and retains warmth in colder conditions. Because heat is not easily transferred through canvas, the tents provide year round comfort.  For these reasons, canvas tents have become the preferred choice for schools, churches, adventure groups and outdoor enthusiasts. They have also proved invaluable for large-scale applications such as peacekeeping missions, disaster relief and army deployment.  Advantages of Sky Tents Canvas Products Sky Tents prides itself on manufacturing with the highest  grade canvas available. The result is a product that delivers on quality, function and longevity. Some of the key benefits include: ■ Stability and Security: The heavier fabric makes these tents more secure and less likely to shift in strong winds or when people move inside, reducing strain on seams and pressure points. ■ Thermal Comfort: The thick walls limit cold air penetration in winter, keeping interiors warmer than the outside environment. This makes them ideal for use in disaster zones or refugee accommodation. ■ Durability: With proper use and care, canvas tents can last for decades without significant wear and tear. The robust material withstands all climates without easily weathering. ■ Breathability: Unlike synthetic materials, canvas fabric breathes, preventing condensation and making the tents comfortable in all seasons. ■ Water Resistance: Treated canvas offers excellent water resistance, keeping occupants dry even in heavy rain. Versatile Uses for Canvas Tents Sky Tents’ products are designed to be practical for a wide variety of needs. They can be attached to caravans or camping vehicles to create additional space, a particularly attractive option for campers who want extra room during rainy weather. T heir design also makes them easy to transport and store. T he tents can be packed into compact carry cases and remain lightweight enough for quick assembly. This practicality is why they are so widely used n relief projects, military operations and the construction sector.   A Shelter That Stands the Test of Time Canvas tents are more than just temporary structures. They represent a trusted form of shelter that has served communities, travellers and organisations for generations. Sky Tents continues this tradition by combining high grade materials with thoughtful design, ensuring each product is built for durability, comfort and ease of use. Whether for a family camping trip, a school excursion, a festival, or a large-scale humanitarian effort, Sky Tents provides canvas tents that are up to the task. Strong, weather-resistant and built to last, these tents remain a timeless solution for outdoor living. Please do not hesitate to contact our friendly sales staff with any queries. Kindly note that our products are for sale only. W: www.skytentsa.co.za

DRG serves as a South African Employer of Record, assisting international companies in their hiring, administration and compliance of their local remote talent. DRG assumes the burden of legal compliance, managing critical tasks like payroll administration, tax reporting to SARS, and mandatory social security contributions. Beyond administrative support, DRG offers specialized immigration assistance for various work visas and provides workers with access to local medical aid and retirement schemes. While DRG handles the administration and regulator complexities on behalf of the international employer, the international employer maintains direct control over their remote employees’ daily operations, performance and remuneration. DRG’s service is designed to help global organisations scale efficiently by leveraging South African labour without the need to establish a local legal entity. DRG provides expert support to ensure all in-country staffing administrative compliances and due process requirements, from probation to dismissals, are managed according to these South African statutes. Your Gateway to South African Talent DRG is a South African-based Employer of Record (EoR) service provider. We support international companies by managing the administration, compliance, and resourcing for their remote South African employees. DRG assumes the burden of legal compliance, managing critical tasks like payroll administration, tax reporting to SARS, and mandatory social security contributions. Our Mission: To help our clients achieve business growth and success by providing expert in-country EoR services and access to high-quality staffing resources.  Compliant Growth: Engage individuals and teams legally without setting up a local legal juristic entity.  25+ Years of Experience: Leverage our deep industry knowledge to manage talent conveniently and compliantly.  Focus on Your Business: While DRG assumes the administrative burden, you remain in full charge of your employees’ daily operations and performance. DRG provides expert support to ensure all in-country staffing administrative compliances and due process requirements, from probation to dismissals, are managed according to these South African statutes. Beyond administrative support, DRG offers specialized immigration assistance for various work visas and provides workers with access to local medical aid and retirement schemes. Comprehensive Employer of Record (EoR) Services We handle critical in-country administrative and compliance tasks for remote employees whose employer is located outside of South Africa.  Payroll & Tax Management: Effective payroll administration ensuring alignment with SARS PAYE tax legislation and reporting requirements.  Labour Law Adherence: Ensuring our clients employees meet all South African statutory legal compliances and social security responsibilities.  Access to skilled professionals: Across all industries and job levels  Tailored benefit programmes. Including medical aid and retirement funds  Work visa facilitation: For international personnel entering South Africa and Africa.  Social Security Contributions: We manage mandatory contributions, including: o Unemployment Insurance Fund (UIF): Handling contributions and documentation for claims. o Skills Development Levy (SDL): Managing compulsory payroll taxes for workforce development. o Compensation Fund (COIDA): Maintaining compliance to cover workplace injuries and diseases. o Public Liability Insurance (PL): Protection from financial losses due to claims of injury or property damage resulting from business operations. In using DRG’s EoR service, companies maintain control over their staff members daily operations, performance, and remuneration, while the DRG team handles legislative compliance and financial reporting complexities. DRG’s expertise bridges the gap between the international demand and South African talent, while ensuring compliance for their clients remote working employees with local social security and statutory bodies. DRG’s services assist foreign businesses to efficiently scale effectiveness of their teams through the ability to engage South African workers with confidence. World-Class Benefit Programmes DRG provides optional access to localized insurance programmes tailored to fit your contractual obligations and your employees' needs.  Medical Aid: Through our partnership with Discovery Health Medical Scheme, we offer 23 different plans, ranging from comprehensive to affordable coverage with unlimited private hospital cover.  Retirement & Risk Management: Partnered with Liberty, we facilitate the Liberty Umbrella Provident Fund. This allows for tailored retirement contributions and group risk premiums, offering a range of investment portfolios to suit different organisational sizes.  Remote Work Support: Guidance on specific work-from-home allowances for remote employees. Employers can choose a combination of benefit structures to fit their contractual obligations, employee needs, and budget, by allowing their employees to easily plug into one or more of DRG’s benefit programmes. These solutions can be tailored to meet the employer’s requirements, or they can allow their employees to choose the solution which meets their needs based on their personal life circumstances. Navigating Global Expansion As an experienced immigration partner, we ensure foreign national employees receive the required legal status to work in South Africa or across the African Continent. Visas We Support:  Critical Skills Work Visa: For professions in IT, engineering, health, and finance.  Section 11(2) Work Visa: For urgent, short-term project work (up to 90 days).  Intra-Company Transfer Visas: For moving specialized employees from overseas branches to South Africa.  General Work Permits & Research Visas: Support for specialized skills not on the critical list and for academic research. Find and Scale Exceptional Talent DRG and our local partners link international organizations to skilled South African talent across all industries and position, and specialising in niche sectors like ICT, finance, engineering, sustainability, and governance.  Talent Acquisition: Finding, screening, and placing candidates for permanent or contract positions.  Flexibility: Quickly scale your teams up or down to meet project demands.  Labour Law Support: We manage administrative compliances for probation, performance management, and terminations according to South African statutes. While DRG handles the administration and regulator complexities on behalf of the international employer, the international employer maintains direct control over their remote employees’ daily operations, performance and remuneration. South African Labour Standards Navigating the South African employment landscape requires adherence to the Basic Conditions of Employment Act (BCEA) and Labour Relations Act (LRA). Below is a guide to statutory requirements for employees working in South Africa. Working Hours and Overtime  Standard Hours: The maximum ordinary working time is 45 hours per week (195 hours per month), excluding lunch breaks.  Daily Limits: For employees working a five-day week, the limit is 9 hours per day; for those working more than five days, the limit is 8 hours per day.  Overtime Eligibility: Employees earning below the BCEA threshold (currently R 261,748.45 per year) are entitled to overtime pay.  Overtime Limits & Pay: Overtime is capped at 10 hours per week and 3 hours per day. It must be compensated at 1.5 times the normal hourly rate, or through equivalent paid time off. Comprehensive Leave Entitlements  Annual Leave: Employees are entitled to 1.25 days of paid leave per month (for a 5-day work week) or 1.5 days (for a 6-day work week). Leave must generally be taken within six months of the end of the leave cycle, or it may be forfeited.  Sick Leave: Within a three-year cycle, 5-day workers receive 30 paid sick days, while 6-day workers receive 36 days. A medical certificate is required for absences exceeding two days.  Parental Leave: South Africa combines maternity and parental leave, offering a total of 4 months and 10 days of combined unpaid leave.  Public Holidays: There are approximately 12 public holidays annually; if a holiday falls on a Sunday, the following Monday is observed as a public holiday. Probationary Periods  Duration: While South African law does not define a specific duration, probation must be reasonable and proportionate to the complexity of the job and clearly stipulated in the employment contract.  Employer Responsibility: Employers are required to support employees during probation by providing regular feedback, addressing performance gaps proactively, and evaluating compatibility with the company. Termination and Notice Periods  Notice Requirements: Notice must be served in writing. The minimum notice periods are: ◦ One week for service of six months or less. ◦ Two weeks for service between six months and one year. ◦ Four weeks for service of one year or more.  Due Process: Employers cannot terminate employment unilaterally, even in cases of serious misconduct or poor performance. Precise due processes, governed by statutes and case law, must be followed to ensure the termination is legally valid.  Annual Leave Restriction: Annual leave may not be used to reduce a notice period. Severance and Final Payments  Severance Pay: In cases of operational requirements (retrenchment), employees are entitled to at least one week’s remuneration for every completed year of service.  Final Settlement: All earnings due, including the payout of outstanding leave, must be paid within 7 days of the employee's last day of work. DRG provides expert support to ensure all in-country staffing administrative compliances and due process requirements—from probation to dismissals—are managed according to these South African statutes. Disclaimer: While DRG makes every effort to ensure accuracy, the reader acknowledges the complexity of labour law and that this information serves as a summary, not a legal liability. Location and Team Address: DRG Outsourcing (Pty) Ltd, Unit 12 Braehead Office Park, 1 Old Main Road, Kloof, 3610, KwaZulu-Natal, South Africa. Telephone: +27 (0)31 767 0625 Website: www.drg.co.za Our Leadership Team:  David White (CEO): Marketing, networks, and collaborations — david@drg.co.za.  Colette Tanner (COO): Payroll, operations, and due processes — colette@drg.co.za.  Andrew Kruger (CFO): Financial administration and compliance — andrew@drg.co.za. DRG, South Africa, Employer of Record Service Provider

South Africa’s municipalities are facing significant challenges, with many under-performing in governance, financial management and service delivery. The Auditor-General’s report indicates that only 16% of municipalities obtained clean audits with many facing total collapse. In 2025, as stated by Auditor-General Tsakani Maluleke: “Our municipalities are at a breaking point. The continued failure to implement our recommendations is not just a governance issue – it is a threat to the very sustainability of local government in South Africa”. These pervasive failures to provide service delivery require a shift. Municipalities cannot be allowed to act without reference to national and provincial government and the Courts. In the recent judgment of the Constitutional Court, involving Merafong City Local Municipality and Golden Core Trade & Invest (which acquired the business of Anglo Gold Ashanti), the Constitutional Court adopted a more interventionalist approach by stipulating that a municipality’s powers need to be interpreted within the broader context of the constitutional vision of providing services to the public. The Constitution confers powers on different spheres of government. Section 229 of the Constitution provides that a municipality may impose rates on property and surcharges on fees for services provided by or on behalf of the municipality. Section 229(2) regulates this power by providing that the power of the municipality in this regard may not be exercised in a way that materially and unreasonably prejudices national economic policies, economic activities across municipal boundaries, or the national mobility of goods, services, capital or labour and it may be regulated by national legislation. The Municipal Fiscal Powers & Functions Act is such national legislation and according to the short title, it is, inter alia, intended to regulate the exercise by municipalities of their power to impose surcharges or fees for services provided under Section 229 of the Constitution. For a long time, the courts have been reluctant to interfere with the powers exercised by a municipality. This was seen to be an interference with a municipality’s powers. Courts, for example, were reluctant to interfere in cases where municipalities imposed rates or raised surcharges, but provided very little in the form of services. As the crisis in municipalities deepens, it would seem that the Courts are now prepared to adopt a more interventionalist approach. This was shown in the Merafong judgment, which was handed down on 15 December 2025. The Merafong Municipality had imposed a surcharge on Anglo Gold Ashanti in respect of water supplied to Anglo Gold Ashanti by the Rand Water Board. The surcharge had been raised since 1 July 2004 under the provisions of the Water Services Act. Anglo Gold Ashanti has operated since 1958 and Rand Water Board has provided it with bulk water since then, which it used for mining. In 1997, the Water Services Act (the Act) came into operation. It stipulated that authority to administer the supply of potable water vested with municipalities. The municipality became a water services authority and the Act stated that water services could only be provided by a municipality who was a water services authority or from an entity approved by the water services authority. Section 19 of the Act provides that a municipality may perform the functions of a water services provider itself but that it may also enter into a written contract with a water services provider. Rand Water Board concluded a written contract with Merafong Municipality, in terms of which it agreed to provide water services within the jurisdiction of the municipality. Merafong Municipality proceeded to raise a surcharge on the fees charged by Rand Water Board even though the municipality itself was providing no service. This resulted in litigation between the municipality, Anglo Gold Ashanti and then later, Golden Core Trade. The litigation ran from 2011 until 2025. Before the litigation commenced, the Minister of Water Services had concluded that the surcharge raised by Merafong Municipality was unreasonable. Merafong Municipality contended that this decision only applied to the surcharge raised in one year and did not apply to the surcharge raised in every other year. Merafong Municipality contended that it did not have to prove that the charge was reasonable. It derived its powers from the Constitution, the Municipal Powers & Functions Act and from the Act. In the first decision of the Constitutional Court, handed down in 2017, the Constitutional Court stated that it should be reluctant to interfere with the tariffs imposed by municipalities. In particular, it held: “It is apparent from this provision (Section 229 of the Constitution) that the Constitution allocates to municipalities the power to impose property rates and surcharges on the fees for services, irrespective of whether those services were provided by the municipality itself or its agent. Barring income tax, value added tax, general sales tax and customs duty, a municipality may also impose other taxes and levies assigned to it by national legislation. However, the power to impose taxes and surcharges on fees for services may not be exercised “in a way that materially and reasonably prejudices national economic policies, economic activities across municipal boundaries or the national mobility of goods, services, capital or labour””. At paragraph 163 of the judgment, it held: “The Minister was wrong on both fronts. Section 229 authorises municipalities to levy a surcharge on services provided by it or on its behalf, regardless of whether there is value added or not.” In the further approach to the Constitutional Court, the Constitutional Court came to a different conclusion. The Constitutional Court concluded that it was necessary to interpret a municipality’s powers within “the broader context of the Constitutional vision”. It was important to determine what the legislation envisaged and the purpose of the legislative instrument. It was held that the Minister’s power to monitor water services included a power to intervene and control. Thus, where the Minister had concluded that in one year the surcharge was unreasonable, the municipality was obliged to ensure that this applied equally to other years. It would therefore seem that where a municipality imposes a tariff on a service provided by another, and where the municipality itself provides no service, that would be unreasonable and unconstitutional. Failed Municipalities and the Courts - Cox Yeats