The HR compliance file every South African employer should be able to produce

An employer that can produce nine things on request is in reasonable shape: UIF and COIDA registration numbers, the current employment equity plan and last filed EEA2/EEA4, proof of the last WSP/ATR submission, a Letter of Good Standing, written contracts of employment, payslips showing compliant pay, and records proving pay meets the National Minimum Wage and the BCEA earnings threshold is applied correctly.

Reviewed by TefCo Compliance Research — last verified 15 September 2026.

In short

A Letter of Good Standing from the Compensation Fund is only issued once the Return of Earnings is filed and paid up.
Contracts of employment and payslips are BCEA basics, not optional extras, regardless of business size.
Designated employers need a written employment equity plan, not just the annual report.

Registration and statutory numbers

UIF employer reference number and up-to-date monthly declarations (Unemployment Insurance Act 63 of 2001).
COIDA registration with the Compensation Fund, and the current Letter of Good Standing.
PAYE and Skills Development Levy registration with SARS, feeding SETA mandatory grant claims.
SETA registration and Skills Development Facilitator details for WSP/ATR submissions.

Employment equity and skills records

Employment equity plan covering the current five-year target period, where the employer is a designated employer.
Last filed EEA2 (workforce profile) and EEA4 (income differentials) reports and the online submission confirmation.
Records of consultation with employees on employment equity, kept behind the plan.
Signed-off Workplace Skills Plan and Annual Training Report for the current levy year, plus the SETA's acknowledgement.

The Employment Equity Amendment Act 4 of 2022 introduced an EE compliance certificate requirement for organs of state and businesses wanting to do work with the state — check whether a current tender needs one before assuming last year's certificate still counts.

Individual employment records

Written contract of employment for every employee, reflecting hours, remuneration and leave (Basic Conditions of Employment Act 75 of 1997).
Payslips showing pay at or above the current National Minimum Wage rate.
A record of which employees fall above or below the current BCEA earnings threshold, since that determines which working-time protections apply.
Leave records — annual, sick, family responsibility and, where applicable, parental leave.
Disciplinary and grievance records, and any CCMA referrals with outcomes.

Frequently asked

Does a business need an employment equity plan if it has fewer than 50 employees?

Not as a compulsory annual filing — smaller employers were removed from that requirement from 1 January 2025 — but the rest of the Employment Equity Act, including the ban on unfair discrimination, still applies, and a plan is needed if the business wants a voluntary compliance certificate for state work.

What proves an employer is paying at least the National Minimum Wage?

Payslips reconciled against the current hourly rate set by the Minister's annual notice under the National Minimum Wage Act 9 of 2018 — the rate changes each year and takes effect on a fixed date, so the payslip run needs to be checked against the notice in force at the time of payment.

Is the BCEA earnings threshold the same figure every year?

No — it is redetermined periodically by the Minister under section 6 of the Basic Conditions of Employment Act 75 of 1997 and changes on the effective date set in that notice, so it needs to be checked annually rather than assumed.

Sources

TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.