The author or deponent of a Sworn Affidavit must be a duly represented registered Director / Owner / Shareholder / Member etc. of an organisation as per company documentation. Where an organisation has foreign shareholders, the same principle applies. A Sworn Affidavit is invalid if anyone other than duly represented individuals function as a deponent. Certificate Collection Services are available to assist with identifying valid and invalid Sworn Affidavits.

For most SETAs, the deadline for submitting Workplace Skills Plans (WSPs) and Annual Training Reports (ATRs) is 30th April 2026. Where organisations must submit these reports to their relevant SETA, they should obtain points under the Skills Development element. As Skills Development is an identified Priority Element, not submitting an ATR and WSP could trigger the Discounting Principle, which will impact an organisation’s overall score. The information contained in the W

Whilst making a financial contribution to an Enterprise Development or Supplier Development Beneficiary is deemed a contribution, it does not always constitute a sustainable claim. A claim for each of these sub-elements needs evidence that demonstrates an organisation’s intervention has contributed to growth, sustainability, as well as operational and financial independence. The monetary route is one contribution option. However, other avenues are contributing an asset or u

The concept of “Black New Entrants” is found under the Ownership scorecard whereby the Amended General B-BBEE Codes of Good Practice allows for Two Points to be scored based on a 2% Compliance Target. The definition contained under Schedule 1 of the Amended General B-BBEE Codes of Good Practice defines “Black New Entrants” as “ Black participants who hold rights of ownership in a Measured Entity and who, before holding the Equity Instrument in the Measured Entity, have not

South Africa’s greatest economic challenge is not a lack of talent or entrepreneurial spirit, it is a lack of access. Enterprise & Supplier Development (ESD) directly addresses this gap. When implemented with accountability and long-term commitment, it changes the structure of the economy by broadening ownership, deepening industrial participation and creating pathways for sustainable Black Industrialists and Suppliers. This is how B-BBEE Transformation moves from rhetoric t

Although entering into an Enterprise or Supplier Development loan contract is generally done with the best intentions, some loans issued will inevitably be defaulted on or, in the worst case, a Beneficiary will refuse to repay it. When giving a loan, an organisation has the full rights of recovery; however, this has to be clear in the terms and conditions. First and foremost, a loan must take the form of a debt instrument; thus, it must never be a grant disguised as a loan.

A B-BBEE Code of Good Practice is a framework of measurement on a Measured Entity scores points to achieve a specific B-BBEE Status Level. It consists of all principles, calculations, and methodologies on how this is executed. As per Clause 3 of Statement 000 of the Amended General B-BBEE Codes of Good Practice , the following is stated: 3. APPLICATION OF THE CODES 3.1 The following Entities are measurable under the Codes: 3.1.1 all Organs of State and P

Statistics South Africa is the source used to determine the Net Profit After Tax (NPAT) for calculating the targets for Enterprise Development, Supplier Development and Socio-Economic Development. The latest statistics were published during December 2025. The statistics in this version will be for the 3 rd quarter of 2025. Any B-BBEE Verification from hereon would most commonly apply the latest Industry Norms published by Statistics South Africa. For example, if a B-BB

As per Schedule 1 of the Amended General B-BBEE Codes of Good Practice, a Black Designated Group Supplier is defined as follows: “means a supplier to the Measured Entity that is at least 51% owned by one or more of the following categories of ownership within its structure: (a) unemployed black people not attending and not required by law to attend an educational institution and not awaiting admission to an educational institution; (b) Black people who are youth as d

Persons with disabilities are the largest marginalised group globally. Paragraph 2.1.1.3 under Statement 300 of the Amended General B-BBEE Codes of Good Practice encourages the inclusion of persons with disabilities in terms of Bursaries, Learnerships, Internships, Apprenticeships and any other training initiative. The clause is stated as follows: “2.1.1.3 Skills Development Expenditure on Learning Programmes specified in the Learning Programme Matrix for 'Black' employ

Section 1 of the Employment Equity Act defines People with Disabilities as “ people who have a long-term or recurring physical. or mental impairment, which substantially limits their prospects of entry into, or advancement in, employment” Furthermore, the Codes of Good Practice for Persons with disabilities outlines more detailed requirements and definitions in line with the above. Members need to ensure that the definition of People with Disabilities is clearly understoo

Under the element of Ownership, there is an existing principle that allows for the modification of Black Ownership in an Ownership Structure. The rules are as follows under the General Amended B-BBEE Codes of Good Practice: A Measured Entity applying this Modified Flow-Through Principle cannot benefit from the Exclusion Principle. The Modified Flow-Through Principle applies to B-BBEE owned or controlled company in the Ownership of the Measured Entity. In calculating Exercis

As Practitioners in the Industry, we use the term Broad-Based Black Economic Empowerment or B-BBEE quite frequently, but what does it actually mean formally? As per the Broad-Based Black Economic Empowerment Act, Broad-Based Black Economic Empowerment means: The viable economic empowerment of all black people, in particular women, workers, youth, people with disabilities and people living in rural areas, through diverse but integrated socio-economic strategies that includ

Enterprise Development and Supplier Development were designed to complement one another. Under the General Amended B-BBEE Codes of Good Practice, the aim is for an organisation to develop a Beneficiary through Enterprise Development, then procure a good or service from them, and then elevate them to a Supplier Development Beneficiary. Bonus Points are available for such a successful elevation and creates an ecosystem of sustainable impact. To achieve the Bonus Points on off

Although the Definition of Black People has been in existence for some time now, we often find that it is still not clear for many. There is often a confusion around certain race groups or the way the person has obtained South African citizenship. The definition of “Black People” as per the B-BBEE Act is as follows: “Black People” is a generic term which means Africans, Coloureds and Indians- (a) who are citizens of the Republic of South Africa by birth or descent; or (b)

The Author or Deponent of a Sworn Affidavit must be a duly represented registered Director, Owner, Member or Shareholder of an organisation. This individual also needs to understand the contents of what they are declaring and ensure that there is no misrepresentation in any form. Where an organisation has foreign shareholders, the same principle applies. A Sworn Affidavit is Invalid if anyone other than the above acts as a Deponent. Certificate Collection Services are av

SANAS accredited B-BBEE Rating Agencies evaluate compliance based on verifiable evidence, not declarations or statements. Each claim must be backed by traceable data for certain elements, such as payroll records, training invoices, or latest supplier B-BBEE Statuses valid for the Financial Year End being verified. Common B-BBEE Verification challenges include mismatched initiatives for different Financial Years, missing supporting documentation, and incorrect classification

VAT is a Total Measured Procurement Spend (TMPS) exclusion as per Clause 6.1 of Statement 400 of the Amended Generic Codes of Good Practice : “6.1 Taxation: any amount payable to any person representing a lawful tax or levy imposed by an organ of state authorised to impose such a tax or levy, including rates imposed by a municipality or other local government." Therefore, to confirm that VAT is an exclusion from an organisation’s TMPS, it must be recorded as such in its

The Construction B-BBEE Sector Codes of Good Practice differs from others as it does not incorporate Enterprise Development as an element. Therefore, what happens if an organisation is measured on the Amended General B-BBEE Codes of Good Practice, but its Enterprise Development Beneficiary is subject to the Construction B-BBEE Sector Codes of Good Practice? There is no cross-implementation in Amended General B-BBEE Codes of Good Practice and Sector B-BBEE Codes of Good Prac

As per the B-BBEE Act, Section 10, Paragraph 1 – Status of Codes of Good Practice states the following: 1. Every organ of state and public entity must apply any relevant code of good practice issued in terms of this Act in- a) Determining qualification criteria for the issuing of licences, concessions or other authorisations in respect of economic activity in terms of any law; b) Developing and implementing a preferential procurement policy; c) Determining qualificat