ArticlesEmployers who employ 50 or more employees
or
Employers who employ less than 50 employees, but whose annual turnover was equal to or above the following thresholds, also need to comply.
| Sector or sub-sectors in accordance with the Standard Industrial Classification | Total annual turnover |
| Agriculture | R 6,00 m |
| Mining and Quarrying | R 22,50 m |
| Manufacturing | R 30,00 m |
| Electricity, Gas and Water | R 30,00 m |
| Construction | R 15,00 m |
| Retail and Motor Trade and Repair Services | R 45,00 m |
| Wholesale Trade, Commercial Agents and Allied Services | R 75,00 m |
| Catering, Accommodation and Other Trade | R 15,00 m |
| Transport, Storage and Communications | R 30,00 m |
| Finance and Business Services | R 30,00 m |
| Community, Social and Personal Services | R 15,00 m |
