Arvind V. Magan & Associates stands as a distinguished auditing and advisory practice built on the experience, expertise and vision of its founder, Arvind V. Magan. A qualified Chartered Accountant and Registered Auditor since 1992, Magan has dedicated more than three decades to advancing auditing, finance, management and business advisory services in South Africa. His career reflects a steadfast commitment to precision, ethical leadership and professional excellence. Magan’s professional journey began with his articles at Ernst & Young, where he developed a strong technical foundation and a disciplined approach to audit and assurance. Following the completion of his articles, he was appointed as a supervisor at Ernst & Young before moving into a senior role as Professional Associate and Audit Manager at MSGM Masuku Jeena Inc., now part of PricewaterhouseCoopers Inc. After four years in this leadership capacity, he pursued his entrepreneurial vision and, in 2003, founded Arvind Magan & Associates. Since then, the firm has grown into a trusted partner for businesses and individuals seeking clarity, compliance and strategic insight in an increasingly complex financial environment. Services Designed Around Clients’ Needs Arvind Magan & Associates offers a comprehensive suite of professional services across assurance, tax, advisory, transactions and forensic accounting. Each service is tailored to address clients’ regulatory obligations, enhance operational performance and support long-term strategic growth. Assurance services  provide clients with confidence in the accuracy and credibility of their financial reporting. Through independent, high-quality audits, reviews and compilations, the firm delivers transparency and assurance that strengthen stakeholder trust. Tax services  are designed to navigate the complexities of an evolving regulatory landscape. The firm supports both corporate and individual clients with compliance, planning and advisory services, including specialised solutions for high-net-worth individuals with cross-border requirements. This approach ensures tax obligations are managed efficiently while supporting sustainable financial outcomes. Advisory services  focus on helping organisations respond to change and unlock value. From governance and performance improvement to restructuring and acquisitions, the firm’s accounting and business advisory professionals guide clients through compliance, reporting and financial operations, ensuring alignment with broader business objectives. Transaction advisory services  provide integrated and objective support to evaluate opportunities, execute transactions efficiently and realise strategic ambitions in a competitive market. Forensic accounting services  address the growing risks of fraud, disputes and regulatory non-compliance. The firm offers specialised investigative and litigation support, including evidence analysis, witness interviews and expert courtroom presentation, ensuring complex matters are handled with rigour, credibility and discretion. A Distinctive Client-Focused Approach What sets Arvind Magan & Associates apart is its ability to combine technical excellence with a deeply personal approach to client service. The firm’s philosophy is built on five core pillars: Deep understanding  of each client’s business, objectives and risk profile Knowledge-driven insight , supported by benchmarking, networking and best-practice methodologies Innovative thinking aligned with proven practices , delivering solutions grounded in global standards Flexibility and responsiveness  in addressing client challenges Integrity and transparency , which underpin every engagement and relationship This approach ensures that advice is not only technically sound but also practical, relevant and aligned with clients’ strategic goals. Specialist Expertise in Audit and Tax The firm’s audit services extend beyond compliance. Each engagement considers organisational culture, management objectives, competitive pressures and industry-specific risks. This enables the delivery of independent audit reports that add value to management decision-making while meeting the rigorous standards of the South African Institute of Chartered Accountants. Tax services span both corporate and personal requirements, with an integrated approach that supports compliance, planning and performance. For corporate clients, this includes multi-jurisdictional compliance and strategic tax structuring. For individuals, particularly high-net-worth clients, services cover the full tax life cycle, from planning and compliance to dispute resolution. In addition, the firm offers tax performance advisory, helping organisations align tax functions with broader business strategies. This transforms tax from a compliance obligation into a driver of operational and financial performance. Supporting Sustainable Growth Advisory services at Arvind Magan & Associates are focused on enabling organisations to restructure, grow and perform more effectively. The firm also provides accounting support services that supplement in-house capabilities, allowing businesses to meet short- to medium-term demands without compromising quality or compliance. Through ethical leadership, specialist expertise and a forward-thinking mindset, Arvind V. Magan & Associates continues to serve as a trusted partner to businesses and individuals navigating today’s complex financial landscape. Contact Details – Head Office Physical Address:  Suite 604, 6th Floor, Ridge 7, 27 Vuna Close, Umhlanga Ridge, 4319 Tel:  +27 (0)31 566 1330 Email:   amagan@ampractice.co.za Website:   www.ampractice.co.za

Based in Umhlanga, KwaZulu-Natal, Austral Accounting is a professional accounting and business advisory firm that has earned a reputation as a trusted partner to small and medium-sized enterprises (SMMEs), non-profit organisations, and individuals across South Africa. Since its inception, the firm has distinguished itself through reliability, innovation, and a deeply personalised approach to client service. Founded in 1991, Austral Accounting was established with a clear vision: to deliver accessible, expert-driven accounting and advisory services to South Africa’s growing entrepreneurial sector. Today, the firm is owned and managed by Lynette Pretorius, a qualified Professional Accountant (SA), whose leadership has guided Austral through decades of growth, transformation, and industry evolution. A Legacy of Growth and Innovation From humble beginnings, Austral Accounting has evolved into a digitally enabled practice that embraces cloud-based technology and forward-thinking financial solutions. Over the years, the firm has expanded its service offering to include cloud accounting, investment and estate planning, business restructuring, and strategic advisory services. By continuously investing in professional development, automation tools, and client education, Austral remains at the forefront of the modern accounting profession. The firm serves clients across a wide range of industries, including retail, manufacturing, real estate, legal services, and hospitality. Long-term relationships form the cornerstone of Austral’s success, with many clients having grown alongside the firm over several decades. Leadership That Makes a Difference Lynette Pretorius serves as the principal of Austral Accounting and brings more than 28 years of industry experience to the firm. Renowned for her technical expertise, strategic insight, and strong ethical foundation, Pretorius has played leadership roles across various boards and committees and remains deeply committed to community upliftment. Under her guidance, Austral Accounting has cultivated a team of skilled accountants, tax practitioners, and administrative professionals who share a passion for client success and service excellence. Together, they deliver solutions that extend beyond compliance to enable sustainable business growth. Comprehensive Products and Services Austral Accounting offers a broad and integrated suite of services designed to support clients at every stage of their financial journey. These include: Cloud-based bookkeeping and accounting using Xero and DEXT Tax planning and compliance for individuals, companies, and trusts Company secretarial services and CIPC compliance Payroll administration Financial reporting and management accounts Business rescue support and restructuring strategies Estate and retirement planning SMME mentoring and advisory services As a Xero-certified practice, Austral ensures that clients benefit from real-time financial insights, automated workflows, and ongoing compliance peace of mind. A Distinct Competitive Edge Austral Accounting’s competitive strength lies in its ability to seamlessly blend technology with personalised service and deep local market knowledge. The firm’s proactive adoption of cloud accounting platforms such as Xero, DEXT, and Microsoft Copilot enables greater efficiency, transparency, and strategic decision-making for clients. Rather than offering one-size-fits-all solutions, Austral takes a tailored approach, ensuring that each client—whether a startup or an established enterprise—receives advice aligned to their unique goals and challenges. Central to the firm’s ethos is client empowerment through education, enabling financial compliance to translate into real, measurable business growth. Strategic Affiliations and Expanded Value Austral Accounting is proudly affiliated with The Core Group, a network of legally independent professional firms operating under a shared identity. This strategic affiliation provides clients with access to a broad ecosystem of specialist services while Austral maintains full ownership and operational independence. Through this network, clients can access expert support in areas such as branding, business development, valuations, trusts and estates, risk management, and BEE compliance. This integrated approach allows Austral to deliver seamless, value-added services that enhance growth, simplify compliance, and provide specialist expertise within one trusted network. A Diverse and Loyal Client Base Austral Accounting serves a diverse client base across South Africa, including: SMMEs in retail, manufacturing, construction, and hospitality Non-profit organisations and public benefit entities Property developers and investors High-net-worth individuals and professionals Trusts and family-owned businesses The firm prides itself on nurturing long-term partnerships built on trust, transparency, and consistent value delivery. Recognition and Achievements Austral Accounting’s commitment to innovation and excellence has been recognised through several notable achievements, including: Finalist for the Xero Digital Practice Champion Award 2025 Strategic partnership with the Graca Machel Trust’s Women Creating Wealth Programme , providing pro bono mentorship and cloud accounting tools to women entrepreneurs Ongoing leadership development through the FASSET–Duke IWFSA Executive Programme 2024 KZN Top Business Women nominee These milestones affirm Austral’s standing as one of South Africa’s most progressive and impactful accounting firms. Looking to the Future Austral Accounting remains firmly focused on future-forward growth. Over the next five years, the firm aims to deepen its community impact, expand support for SMMEs, invest in next-generation accounting tools and AI-driven financial planning, and build partnerships with incubators and accelerators across KwaZulu-Natal. A strong emphasis is also placed on graduate recruitment and mentorship, ensuring the next generation of accounting professionals is equipped to thrive. At Austral Accounting, the future is one of empowerment—where financial knowledge meets technology, and where every business, regardless of size, is supported to succeed. Contact Details Physical Address:  Suite 5, 8 Richefond Circle, Ridgeside Office Park, Umhlanga Tel:  +27 (0)31 536 8222 Email:   lynette@australacc.co.za Website:   www.australaccounting.co.za Austral Accounting: Empowering Businesses Through Expertise, Technology, and Trusted Partnerships

Heather Flack is a prominent South African entrepreneur, business leader, and accountant based in Durban. She is best known as the founder and CEO of Flair Accounting (formerly HW Accounting Services), a firm she established in 2003 to empower small and medium-sized enterprises (SMEs) through financial literacy.  Professional Roles and Achievements Founder & CEO: She leads Flair Accounting , focusing on "Profit with Purpose" and helping business owners understand financial data as a tool for growth rather than just a compliance hurdle. Recognized Leader: In 2022/2023, her firm was recognized by Standard Bank Top Women as one of South Africa’s Top Gender Empowerment Companies in the financial sector. Public Speaker & Advocate: She is a member of the Professional Speakers Association of Southern Africa (PSASA) and frequently speaks on financial empowerment and business resilience. Community Voice: She actively discusses South Africa's economic strengths, encouraging an optimistic outlook on the nation's financial systems and banking infrastructure.  Background Flack began her career in accounting at age 17, completing her articles and quickly realizing the narrative power of numbers. After working in the private sector in Durban, she launched her own practice, which she rebranded to Flair Accounting in 2023 to celebrate its 20th anniversary.  Heather Flack

The video highlights the Jonsson Workwear Durban Open, a R6 million golf tournament at Durban Country Club from February 19-22, 2026, emphasizing its return, economic benefits, international exposure, and community impact for Durban, South Africa. - **Tournament Return and Significance:** The event returns to Durban Country Club after flood-related relocations, now sponsored by Jonsson Workwear and co-sanctioned by the Sunshine Tour and HotelPlanner Tour. - **Economic and Social Boost:** It drives socioeconomic growth by attracting high-net-worth investors who spend, stay longer, and invest in local properties, unifying the community through sports. - **Strategic Partnerships:** Jonsson Workwear's collaboration with the Sunshine Tour creates opportunities for golfers, exemplified by past winner JC Richie's DP World Tour card. - **International Marketing:** The tournament exposes Durban to over 400 million households, providing free global marketing to attract tourists and investors. - **Local Benefits and Excitement:** It boosts sectors like hotels (aiming for 100% occupancy), transportation, and logistics, while offering a platform for emerging pros to shine with a R6 million prize. - **Family-Friendly Attractions:** A spectator village includes face painting, jumping castles, and local cuisine, making the event enjoyable for families and showcasing the venue's broader offerings. - **City's Role and Values:** Durban invests in the club, aligning with shared values of opportunity and growth between sponsors and the tour. Sources: https://youtu.be/eRPQUSqL61c The Jonsson Workwear Durban Open, a R6 million golf tournament co-sanctioned by the Sunshine Tou

**Western Mediterranean Cruise: An Unforgettable European Escape** There are holidays, and then there are experiences that stay with you forever. A Western Mediterranean cruise is one of those rare journeys that combines luxury, culture, relaxation, and discovery into one seamless adventure. From May to October 2026, Your Pass to Travel offers you the opportunity to explore Europe in exceptional style aboard the spectacular MSC Seaview. This journey begins with the ease of return flights from Johannesburg or Durban, taking you straight into the heart of Europe. You will enjoy a one-night hotel stay in Barcelona, a city known for its vibrant culture, architecture, and seaside charm. From there, your Mediterranean adventure truly begins as you step aboard the MSC Seaview, your home for the next seven nights. Designed to connect guests with the sea, MSC Seaview is a modern, elegant cruise ship offering panoramic views, sophisticated interiors, and outstanding onboard facilities. From expansive decks and swimming pools to world-class entertainment and stylish lounges, every detail is crafted to elevate your experience. Each day brings the excitement of a new destination, and each evening offers fine dining, live shows, and unforgettable moments at sea. Sailing through the Western Mediterranean means discovering iconic coastal cities, rich history, and diverse cultures — all without the stress of constant packing and unpacking. Wake up each morning in a new port, ready to explore charming streets, historic landmarks, local cuisine, and breathtaking landscapes, then return to the comfort and luxury of your ship. This all-inclusive package has been carefully designed to give you complete peace of mind. For R36,500 per person in an interior cabin, the experience includes return flights, hotel accommodation in Barcelona, a seven-night cruise on MSC Seaview, daily breakfast, lunch, and dinner, port charges and gratuities, mandatory ship insurance, all transfers, onboard entertainment, and visa assistance. Every essential detail is handled so you can focus on enjoying your journey. Whether you are celebrating a milestone, traveling with loved ones, or finally treating yourself to a long-awaited European escape, this Western Mediterranean cruise offers outstanding value and unforgettable memories. It is more than a holiday — it is a chance to slow down, explore the world in comfort, and experience Europe from the unique perspective of the sea. Contact Details Phone: +27 67 194 0584 Email: info@yourpasstotravel.co.za Website: www.yourpasstotravel.co.za Western Mediterranean Cruise: An Unforgettable European Escape with Your Pass to travel The Mediterranean awaits. Let Your Pass to Travel take you there.

Managing a workforce efficiently remains one of the biggest challenges for businesses today. Payroll errors, manual time tracking, and disconnected systems often lead to wasted resources and frustrated managers. EDMA Software, established in 2017, offers a fresh approach by transforming how companies handle workforce management. Their platform replaces outdated manual processes with a fully digital, integrated system that delivers real-time insights and precise control over labor costs. EDMA Software workforce management dashboard The Shift from Manual to Digital Workforce Management For years, many companies relied on spreadsheets, paper timesheets, and disconnected payroll systems. These methods often caused delays, errors, and a lack of visibility into labor expenses. EDMA Software was created to address these issues by providing a bespoke job costing solution focused on payroll accuracy and integration. By moving to a digital platform, businesses can: Track employee hours and attendance in real time Automate complex pay rules and shift calculations Integrate access control with payroll processing Generate accurate job costing reports instantly This shift allows managers to anticipate labor costs before payroll is finalized, giving them better control over one of their largest expenses. Expertise Behind the Innovation Though EDMA is a relatively young company, its team brings over 25 years of combined experience in payroll management, labor law, time tracking, and industrial relations. Based in Durban, the company employs 22 professionals, including senior and junior developers who continuously improve the platform’s architecture. This blend of technical skill and industry knowledge ensures that EDMA’s solutions remain responsive to client needs. The in-house development team can quickly adapt features, making the software agile and future-proof. Comprehensive Workforce Solutions in One Platform EDMA offers more than just software. Their turnkey solution includes: Time and attendance tracking Access control systems Payroll-processing-as-a-service This all-in-one approach eliminates the need for multiple vendors and disconnected tools. For example, a manufacturing company using EDMA can monitor employee clock-ins, control site access, and process payroll seamlessly within the same system. Real-Time Insights for Better Decision-Making One of EDMA’s standout features is its ability to handle complex calculations across shifts, pay rules, and staff costs instantly. Managers no longer wait until the end of the month to understand labor expenses. Instead, they receive ongoing updates that help them: Identify cost overruns early Adjust staffing levels proactively Ensure compliance with labor laws and union agreements This level of insight supports smarter budgeting and resource allocation. Practical Example: Manufacturing Industry Consider a factory with multiple shifts and varying pay rates for overtime, night shifts, and weekend work. Traditional payroll systems might struggle to calculate these accurately, leading to errors and disputes. With EDMA, the factory’s management can: Set up all pay rules within the platform Track employee hours automatically via access control View real-time labor costs per shift and job Generate detailed reports for each production line This transparency helps reduce payroll errors and improves trust between management and workers. Why Integration Matters Fragmented systems cause inefficiencies. When time tracking, access control, and payroll operate separately, data must be manually reconciled, increasing the risk of mistakes. EDMA’s integrated platform connects these functions, providing a single source of truth. This integration means: Faster payroll processing Reduced administrative workload Improved data accuracy Enhanced security through controlled access Supporting Compliance and Industrial Relations Labor laws and union agreements can be complex and vary by region. EDMA’s team includes experts in labor law and industrial relations who ensure the platform supports compliance requirements. For example, the software can: Automatically apply relevant pay scales Track leave entitlements and absences Generate reports needed for audits or negotiations This reduces legal risks and helps maintain positive employee relations. Continuous Improvement and Client Focus EDMA’s development team works closely with clients to understand evolving needs. This collaboration leads to regular updates and new features tailored to specific industries or challenges. Clients benefit from: Customized solutions Responsive technical support A platform that grows with their business Summary EDMA Software offers a practical, integrated solution that transforms workforce management. By replacing manual processes with a digital platform, companies gain real-time control over labor costs, improve accuracy, and simplify compliance. Their expertise and continuous development ensure the system adapts to changing business needs. For businesses looking to improve payroll accuracy, reduce administrative burdens, and gain clearer insights into workforce expenses, EDMA provides a powerful tool to manage people and production more effectively.'' 3 Forest View Dr, Everton, Durban, 3640 Tel: +27 (0)31 764 2295 E-mail: sales@edma.cloud Website: www.edma.tech BRANCHES Midrand, Cape Town

Starting a business is exciting but challenging. Many start-ups and small businesses fail within the first few years, often because they overlook a critical factor: quality assurance. Quality assurance is not just about product or service quality; it’s a comprehensive approach that ensures every part of a business operates effectively, ethically, and sustainably. For over ten years, BusinessFit has developed a scientific method to help entrepreneurs build businesses that last by embedding quality assurance into their core operations. This post explores why quality assurance matters for start-ups and small businesses, how it supports sustainable growth, and how BusinessFit’s five-stage process helps leaders build strong foundations for success. Why Quality Assurance Matters for Start-ups and Small Businesses Many new businesses focus heavily on sales, marketing, or product development but neglect quality assurance. This gap often leads to errors, inefficiencies, and poor decision-making that can cause failure. Quality assurance helps businesses: Build trust with customers and partners by delivering consistent value. Reduce costly mistakes by identifying and fixing problems early. Meet legal and ethical standards that protect the business and its reputation. Create a clear roadmap for growth and sustainability. Start-ups that ignore quality assurance risk losing customers, facing regulatory issues, and burning out their teams. Small businesses that adopt quality assurance practices improve their chances of long-term success and create stable jobs. The BusinessFit Approach to Quality Assurance BusinessFit’s methodology follows global best practices to deliver quality-assured outcomes. The approach is built around a five-stage process managed through the BusinessFit Quality Assurance App. This process helps entrepreneurs and business leaders: Build leadership confidence Develop strategic intentions and key performance indicators (KPIs) Eliminate errors and operational blockages Create a comprehensive Blueprint Report Meet governance standards and align with the United Nations Sustainable Development Goals (SDGs) This structured approach ensures that businesses not only set clear goals but also have the tools and processes to achieve them sustainably. Business leader reviewing quality assurance blueprint report BusinessFit’s Blueprint Report guides leaders in building sustainable and quality-assured businesses. Building Leadership Confidence Through Quality Assurance Strong leadership is essential for any business to thrive. Quality assurance supports leaders by providing clear data and frameworks that build confidence in decision-making. BusinessFit helps leaders: Clarify their business purpose and vision Set measurable goals aligned with financial and operational success Understand risks and opportunities through data-driven insights For example, a start-up founder using BusinessFit’s process can identify weak points in their supply chain early, preventing costly delays and maintaining customer satisfaction. This confidence allows leaders to focus on growth rather than firefighting problems. Developing Strategic Intentions and KPIs Without clear goals, businesses drift and waste resources. BusinessFit guides entrepreneurs to develop strategic intentions that define what success looks like. These intentions are supported by KPIs that track progress in real time. KPIs might include: Customer satisfaction scores Product defect rates Employee turnover rates Revenue growth targets By regularly reviewing these KPIs, leaders can adjust strategies quickly, ensuring the business stays on track. Eliminating Errors and Operational Blockages Start-ups often face operational challenges that slow growth or cause failure. Quality assurance identifies these blockages and provides solutions to remove them. This might involve: Streamlining processes to reduce waste Implementing standard operating procedures (SOPs) Training teams to follow best practices For instance, a small business might discover that inconsistent customer service responses are hurting repeat sales. Quality assurance tools help standardize communication, improving customer loyalty. Creating a Comprehensive Blueprint Report The Blueprint Report is a key deliverable in the BusinessFit process. It compiles all findings, strategies, and action plans into a clear document that leaders can use to guide their business. This report includes: Leadership insights and confidence levels Strategic goals and KPIs Identified risks and solutions Governance and ethical compliance checks Having this report helps businesses stay aligned with their purpose and maintain quality standards as they grow. Meeting Governance Standards and Aligning with UN Sustainable Development Goals Sustainability is more than a buzzword. Businesses that meet governance standards and align with global goals create value for their communities and the planet. BusinessFit supports this by integrating governance and ethical practices into the quality assurance process. This means businesses: Follow laws and regulations relevant to their industry Operate transparently and ethically Contribute to social and environmental goals, such as reducing waste or promoting fair employment Aligning with the UN SDGs also opens doors to new markets and partnerships that value responsible business practices. Leadership Evolution as Businesses Grow As businesses expand, leadership must shift from centralized control to distributed roles with clear responsibilities. Quality assurance supports this evolution by: Defining roles and responsibilities clearly Establishing SOPs for consistent operations Encouraging teamwork focused on outcomes, not just tasks Leaders also need to ensure their teams have the right skills and experience. Quality assurance includes training and development plans to build capable teams that can sustain growth. Practical Steps for Start-ups to Implement Quality Assurance Start-ups can begin integrating quality assurance by: Assessing current processes to identify gaps and risks Setting clear goals with measurable KPIs Documenting procedures to ensure consistency Using tools like the BusinessFit Quality Assurance App to track progress Engaging leadership in regular reviews and adjustments For example, a tech start-up might use quality assurance to improve product testing cycles, reducing bugs and increasing user satisfaction. The Impact of Quality Assurance on Business Success Businesses that adopt quality assurance see tangible benefits: Higher customer retention due to consistent quality Improved financial performance through efficient operations Stronger team morale and lower turnover Better compliance with regulations and ethical standards These benefits create a foundation for sustainable growth and long-term success. Building a successful start-up or small business requires more than a great idea. It demands a commitment to quality assurance that supports leadership, strategy, operations, and ethics. BusinessFit’s proven five-stage process offers a clear path to building businesses that thrive and contribute positively to their communities. If you are an entrepreneur or business leader ready to build a sustainable enterprise, consider adopting a quality assurance framework. Start by clarifying your goals, measuring your progress, and embedding ethical practices into every part of your business. This approach will help you avoid common pitfalls and create a business that lasts. GET IN TOUCH To discover how we can help your business thrive, contact us today. Lindiwe is available to connect at lindiwe@businessfitsa.co.za or on +27 31 767 0625 to guide you toward sustainable business growth Physical Address: 12 Braehead Office Park, 1 Old Main Road, Kloof, 3610, KwaZulu-Natal Tel: +27 (0)31 767 0625 E-mail: david@businessfitsa.co.za Website: www.businessfitsa.co.za

In South Africa, dismissals for incapacity due to ill health require employers to follow a fair, evidence-based process to avoid unfair labour practice findings at the Commission for Conciliation, Mediation and Arbitration (CCMA) or Labour Court. The structured four-stage inquiry provides a framework, as highlighted in key precedents such as Standard Bank of South Africa v CCMA & Others 4 BLLR 356 (LC), ensuring substantive and procedural fairness under the Labour Relations Act (LRA). Schedule 8 of the LRA, the Code of Good Practice: Dismissal, treats incapacity due to ill health as a legitimate ground for termination when an employee’s condition prevents fulfilment of essential job functions, either temporarily or permanently. Unlike misconduct dismissals, which target culpable behaviour, incapacity inquiries focus on the employee’s physical or mental inability to perform, necessitating medical evidence and reasonable accommodation efforts under Section 6 of the Employment Equity Act (EEA). Employers must investigate the nature of the illness, likely prognosis, duration and frequency of absence, and impact on the workplace, while considering alternatives to dismissal, such as temporary lay-offs or role adjustments, to demonstrate fairness. The LRA’s Section 188 mandates that any dismissal be both procedurally fair – through consultation and hearings – and substantively fair, meaning that the incapacity must genuinely render continued employment untenable. While prolonged absences without prospects of recovery can justify termination, employers bear the onus of proof in disputes. CCMA guidelines emphasise empathy, documentation, and impartiality, warning against hasty decisions that overlook equity obligations for disabled employees. Four-Stage Inquiry Explained The four-stage inquiry, derived from public sector protocols such as those in the Department of Public Service and Administration (DPSA) Guide and adapted for private employers, structures incapacity investigations to mirror Schedule 8 requirements. This process promotes consistency, reduces litigation risks, and aligns with judicial expectations for thoroughness. Stage one involves an initial investigation, where HR gathers preliminary medical evidence, such as doctors’ certificates, specialist reports, or occupational health assessments detailing the condition, expected recovery timeline, treatment plans, and work restrictions. Note that employers should request employee consent for independent evaluations to verify claims and avoid reliance on self-reported data. In stage two, the focus shifts to assessing the incapacity’s impact on job performance. Evaluate core duties against the prognosis by determining whether the role’s physical or cognitive demands are incompatible with the individual’s state of health. Quantify the effects of absences on business operations, distinguishing short-term from permanent incapacity, and determine how business may be disrupted if the employee’s condition is likely to be long-term. Stage three requires exploring reasonable accommodation, which is a cornerstone of EEA compliance. Options include modified duties, flexible hours, ergonomic aids, phased returns, or lateral transfers to vacant positions. Document genuine attempts to accommodate the employee, as courts demand evidence of feasibility studies before deeming dismissal appropriate. The obligation to accommodate is not absolute and must be balanced against the employer’s circumstances. However, claims of undue hardship require clear evidence, and no rigid standard exists; each case depends on its facts. Stage four culminates in a formal incapacity hearing, chaired by an impartial facilitator, where the employee presents evidence, cross-examines experts, and is represented by a union representative or colleague. The chairperson weighs all inputs, issues written reasons, and decides whether alternatives may be impracticable in determining whether dismissal is appropriate. Substantive fairness hinges on proportionality: Minor roles may tolerate longer absences than executive positions. Permanent incapacity requires unequivocal prognosis; temporary cases demand periodic reviews. EEA Section 15 obliges accommodations unless they impose undue hardship, proven via financial or operational evidence. Discrimination claims arise if processes disproportionately affect protected groups, necessitating demographic audits. The Standard Bank Case Standard Bank of SA v Commission for Conciliation, Mediation & Arbitration & Others (2008) 29 ILJ 1239 (LC) involved a bank employee who, after 15 years of service as a travelling home loan consultant, sustained severe injuries in a motor accident. Her role required extensive travel and client interaction, but following the accident, her physical condition prevented her from continuing in this capacity. She was temporarily assigned lighter administrative duties before ultimately being dismissed for incapacity. The CCMA initially found the dismissal unfair and awarded six months’ compensation. On review, the Labour Court examined the bank’s conduct during the two-year period between the accident and dismissal. While the bank appeared patient and accommodating on the surface, the court found significant shortcomings in its efforts to reasonably accommodate the employee. The Court identified a number of key failures on the part of the bank in dealing with the matter: The bank did not obtain an occupational therapy report, despite recommendations from medical experts. Such a report could have guided appropriate accommodations. It failed to provide basic adjustments, such as a headset for telephonic work, a suitable chair, or workstation modifications. The bank refused to allow the employee access to its computer systems and did not consider alternatives such as a half-day position. It neglected to apply relevant provisions of the LRA, the EEA, and its own corporate health guidelines. The Court emphasised that the fairness of incapacity dismissals involving disability is rooted in the Constitution, which guarantees rights to equality, dignity, fair labour practices, and freedom of occupation. These principles are reinforced by international human rights instruments and comparative jurisprudence from jurisdictions such as Australia, Canada, Germany, the UK, and the US. The Court found that the bank had failed to conduct a proper incapacity investigation (using the four-stage process), disregarded expert recommendations, and did not engage in meaningful consultation. Its actions effectively encouraged the employee to resign, and when that failed, it dismissed her. The Court held that the bank had a heightened duty to accommodate because the injury occurred on duty. By failing to discharge this duty and neglecting the prescribed process, the bank acted in bad faith and discriminated against the employee. For financially sound institutions, proving unjustifiable hardship is challenging, and the bank did not raise this defence. Ultimately, the Court concluded that the bank had set the employee up for failure. This dismissal was deemed to be both substantively and procedurally unfair. Additional Cases and Trends Various other judgements have addressed the use of the four-stage inquiry in dealing with incapacity cases. In IMATU obo October v Witzenberg Municipality (2012) 33 ILJ 2981 (LC), a municipal worker suffered from a long-term back injury. The employer followed the four stages diligently, obtaining orthopaedic reports (stage one), assessing incompatibility with manual labour (stage two), testing light duties and physiotherapy (stage three), and holding a transparent hearing (Stage four). Despite the employee’s claims of bias, the Labour Court upheld the fairness of the dismissal, emphasising the need for impartial chairpersons, comprehensive records, and employee engagement to prevent perceptions of predetermination. Ubuntu Education Fund v Paulsen 11 BLLR 1252 (LAC) applied incapacity principles to health-related under-performance during probation. The educator’s mental health issues impaired teaching efficacy. Stages one and two confirmed diagnosis and job mismatch, stage three explored counselling and adjustments, and stage four’s probation review led to termination. The Labour Appeal Court clarified that even during probation, employers must investigate incapacity fairly, not conflate it with misconduct, and provide clear feedback – a lesson for handling subtle “invisible” illnesses such as depression. Other rulings build on these foundations. In Aveng Grinaker-LTA v CCMA 32 ILJ 2993 (LC), the court stressed stage three accommodations for HIV-positive employees, mandating cost-benefit analysis before dismissal. Recent post-COVID CCMA trends scrutinise mental health claims more rigorously, as in Myambo v Automotive Industry Development Centre, where failure to update prognosis invalidated the inquiry. The 2023 South African Society of Occupational Medicine (SASOM) Guideline on Medically Incapacitated Workers advocates multidisciplinary panels for complex cases, aligning with four-stage documentation. Procedural Best Practices Employers should heed the following: Integrate the four stages into incapacity policies, and train HR personnel on medical confidentiality under the Protection of Personal Information Act. Initiate inquiries early with counselling sessions, track absences via integrated systems, and use templates for reports. Post-inquiry, offer severance enhancements and outplacement support to mitigate reputational harm. Avoid common pitfalls such as inadequate stage one verification or skipping stage three, often leading to CCMA reinstatement awards averaging six months’ remuneration. Conclusion Employers are well within their rights to terminate an employee for genuine incapacity due to ill-health, but they must adhere to substantive and procedural fairness principles when effecting such dismissals. Each case must be determined on its own merits, proper evidence must be collected and medical professionals consulted with, accommodations must be properly considered, and proceedings should be well documented. Always ensure that dismissal is considered only as a last resort, and take heed of considerations such as protections for employees with disabilities. The Compliance Test for Ill Health Incapacity: A Four Stage Inquiry

​ Founded in 1961, Drakewoods has grown from a single outlet into one of South Africa's most respected suppliers of engineering tools, industrial machinery, and consumables. Over six decades, the company has built a reputation for quality, service and reliability that continues to position it as a trusted partner across the construction, manufacturing, petrochemical, and engineering industries. This journey is a reflection of an enduring philosophy: consistent service excellence and an unwavering commitment to industry needs. As a Level 1 B-BBEE contributor, Drakewoods is one of the largest black-owned suppliers in its sector, ensuring that empowerment and inclusivity remain at the heart of its operations. This combination of heritage and transformation has cemented its role as a business that both honours tradition and embraces progress. Drakewoods' corporate values shape every interaction. Integrity ensures that words and actions are aligned, while accountability guarantees that every member of the team takes ownership of results. Excellence is pursued through best practice and continuous improvement, and customer focus ensures tailored solutions for diverse requirements. These principles, more than words on a page, are embedded in the company's operations and culture. Products and Solutions Drakewoods' extensive portfolio covers tooling, consumables, machinery, welding equipment, protective clothing and steel. Whether supplying exotic or non-exotic metals, construction tools or specialised engineering equipment, the company provides a complete solution for industry. The business has also distinguished itself in the demanding field of shutdown and turnaround services. Its offering includes onsite tooling and equipment assessment, consumable stores management, PPE bulk supply, and comprehensive equipment solutions. In industries where downtime directly impacts profitability, this ability to deliver rapid, reliable support makes Drakewoods a valued partner. Driving Quality and Efficiency Quality has always been a defining characteristic of the company. A robust quality management system aligns with both continuous improvement principles and customer expectations. By combining organisational training with individual career development, Drakewoods ensures that staff expertise remains a competitive strength. This focus on people, alongside its systems, has contributed to the company's proud record of zero safety incidents. The company's efficiency is also enhanced by its direct-to-market approach. By sourcing tools and equipment directly from manufacturers and supplying them to end users, Drakewoods removes the costs associated with intermediaries. The result is competitive pricing without compromising on quality. Coupled with a 24-hour supply service, this approach reinforces its market leadership. A Portfolio of Trusted Brands Representing a wide range of globally recognised brands, Drakewoods ensures clients have access to the very best the industry has to offer. This breadth of choice is supported by expert staff who understand client needs and can recommend the right solutions to minimise operational risks. For customers, it means confidence in both the products supplied and the service that under­ pins them. Social Responsibility and Community Impact Beyond business, Drakewoods takes its social role seriously. As a forward-thinking company, it has invested in initiatives that encourage young people to consider careers in science and engineering. By partnering with educational programmes, NGOs and NPOs, Drakewoods contributes to building the next generation of technical professionals, ensuring that its industry remains strong and sustainable. Looking Ahead The story of Drakewoods is one of continuity and evolution. Its ongoing investment in quality, people, and social development demonstrates a commitment not only to business success but to the wider South African economy. In an era where many companies seek shortcuts, Drakewoods remains steadfast in its belief that integrity, accountability and excellence are the true foundations of long-term success. Six decades on, the company continues to prove that its tools are not just for building structures but for building trust, opportunity, and a sustainable future. HEAD OFFICE Address: 112 Josiah Gumede Road, Pinetown, KwaZulu­ Natal, 3600 Tel: +27 (0)832625963 +27 (0317015924 Email: sales@drakewoods.com Website www.drakewoods.com Drakewoods: Delivering Comprehensive Industrial Solutions for Over Six Decades

Miktek Scientific is a South African supplier of laboratory and medical equipment, chemicals, and consumables. With over 30 years of industry experience, the company provides a one-stop solution for scientific and office supply needs.  Key Product Categories The company specializes in several core areas for laboratory operations:  Laboratory Equipment: Supplies advanced machinery such as centrifuges, magnetic stirrers, thermal cyclers, and spectrophotometers. Laboratory Chemicals: Provides a wide range of essential chemicals for research and testing. Medical Consumables: Offers diagnostics, syringes, hypodermic needles, and safety gear like gloves. Laboratory Consumables: Stocks essential glassware, plasticware, and safety equipment.  Partnerships and Operations Miktek Scientific is a known distributor of DLAB products, which are utilized to provide quality and affordable scientific tools to the South African market. They focus on efficient service delivery to meet the urgent deadlines of laboratories and office environments.  For more detailed information, you can visit the Miktek Scientific official website or contact them at 087 700 4392 .  Miktek Scientific

Clinton Padayachee is a South African entrepreneur and executive primarily known for founding and leading Miktek Scientific , a Durban-based company specializing in laboratory equipment and scientific solutions.  As of early 2026, his professional profile includes the following roles: Founder & CEO of Miktek Scientific: He established the business and currently serves as its Chief Executive Officer, overseeing strategic direction and key personnel. Business Leadership: He is recognized in the KZN Top Business portfolio as a key figure in the scientific services sector in KwaZulu-Natal. Technical Expertise: His background includes technical management, having previously worked with organizations like KD Specialities & Training Excellence in Durban.  Other individuals with the same or similar names in South Africa include a hospitality professional at Khuthula Events and an accountant at NfC Clinton Padayachee - Miktek Scientific

Who is HRM Holdings (Pty) Ltd) HRM Holdings (formally HRM Holdings (Pty) Ltd ) is a South African-based human resources and logistics group founded and led by Musa Makhunga . It serves as a holding company for several specialized business units, primarily focusing on strategic leadership and professional HR services.  Core Business Units  Musa Makhunga HR Matters (Pty) Ltd: The group's primary subsidiary, operating as a strategic HR leadership consultancy. It specializes in: Professional Placements: Executive search, headhunting, and specialized recruitment. Strategic Consulting: HR and business strategy alignment, organizational transformation, and leadership development. HR Outsourcing: Payroll administration, employee relations management (including disciplinary hearings), and policy development. HRMP Logistics: A division focused on supply chain, transport, warehousing, and storage solutions.  Key Leadership Musa Makhunga: Founding Managing Director. He is a seasoned HR practitioner and leader who has served in various high-level roles, including president of the Durban Chamber of Commerce and Industry.  Target Markets The group provides tailored services to a broad range of clients, from Small and Medium Enterprises (SMEs) that require professional consultancy without maintaining an in-house HR department, to large Corporates undergoing restructuring or business process re-alignment.  HRMP warehousing and logistics