Key Legislation for Broad-Based Black Economic Empowerment (B-BBEE) in South Africa
B-BBEE is primarily governed by a core piece of legislation, supported by amendments, codes, and related laws. The framework aims to promote economic transformation and redress apartheid-era inequalities. Below is an overview of the main legislation as of September 2025, including recent developments.
B-BBEE Certificate or Affidavit
- Exempted Micro Enterprises (EMEs, turnover < R10 million): Can submit a sworn affidavit confirming turnover and Black ownership percentage (e.g., 51% or 100% Black-owned for enhanced Levels 2 or 1). No formal verification required unless requested by clients.
- Qualifying Small Enterprises (QSEs, turnover R10–50 million): If 51%+ Black-owned, an affidavit suffices; otherwise, a verification certificate from a SANAS-accredited agency is needed.
- Large Enterprises (turnover > R50 million): Must obtain a B-BBEE certificate through annual verification by a SANAS-accredited agency.
Workplace Skills Plan (WSP) and Annual Training Report (ATR)
- WSP: Annual plan submitted to the relevant Sector Education and Training Authority (SETA), detailing training programs (e.g., learnerships, apprenticeships) for Black employees.
- ATR: Reports actual training conducted, including expenditure (target: 6% of payroll for Black employees) and beneficiary demographics (85%+ Black).
- Must include proof of SETA-accredited programs, invoices, and attendance registers.
Employment Equity Report
- Submitted annually to the Department of Employment and Labour via the EE Online Reporting System (by 15 January for manual filers, October for online).
- Includes EEA2 (workforce profile) and EEA4 (income differentials) forms.
- Employment Equity Amendment Act, 2022 (effective 1 January 2025).