What is Employment Equity Act reporting?
Employment equity reporting is the annual report that designated employers in South Africa must submit to the Department of Employment and Labour under section 21 of the Employment Equity Act. It consists of two forms submitted together: the EEA2, which reports the workforce profile and progress on the employer’s employment equity plan, and the EEA4, the income differentials statement.
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Since 1 January 2025, a designated employer is an employer with 50 or more employees, a municipality, an organ of state, or an employer appointed as designated by a collective agreement. The Employment Equity Amendment Act removed the turnover thresholds, so employers with fewer than 50 employees are no longer designated because of their turnover. They can still comply voluntarily.
Deadlines and sector targets
Reports are filed online once a year. In the 2025 cycle, the Department accepted online reports from 1 September 2025 to 15 January 2026. Reports are public documents.
Reports follow the employer’s employment equity plan, and plans must take account of the five-year numerical targets the Minister set on 15 April 2025 for 18 economic sectors. The targets cover the top occupational levels and people with disabilities.
If an employer does not report
An employer that cannot report on time must notify the Director-General and give reasons. Failing to report, or giving false or invalid reasons, can lead to a Labour Court fine under Schedule 1 of the Act: up to R1.5 million or 2% of turnover, whichever is greater, for a first contravention, rising to R2.7 million or 10% of turnover for repeated contraventions. Employers that want contracts with organs of state also need a certificate of compliance under section 53.
Employment equity when you hire through an EOR
When you hire through TopSource as your Employer of Record in South Africa, the employment equity obligations, including any annual reporting, sit with the legal employer in South Africa rather than with your company. Your hires are counted in that employer’s workforce profile, and we can explain how the sector targets may affect your hiring plans.
Frequently asked questions
Which employers must submit EEA2 and EEA4 reports?
Designated employers: those with 50 or more employees, municipalities, organs of state and employers designated by a collective agreement. Since 1 January 2025, turnover no longer makes a smaller employer designated.
When are employment equity reports due in South Africa?
Once a year, online. The 2025 cycle ran from 1 September 2025 to 15 January 2026, and the Department announces the dates for each cycle.
What is the penalty for not submitting an employment equity report?
The Labour Court can impose a fine of up to R1.5 million or 2% of turnover, whichever is greater, for a first contravention, and more for repeated ones.
Related terms in South Africa
- Temporary Employment Services (South Africa)
- Section 198B Fixed-Term Rule (South Africa)
- BCEA Earnings Threshold (South Africa)
- Retrenchment (South Africa)
- Restraint of Trade (South Africa)
- Family Responsibility Leave (South Africa)
- Sick Leave Cycle (South Africa)
- B-BBEE Scorecard (South Africa)
- Critical Skills Work Visa (South Africa)
- POPIA and Employee Data (South Africa)
- EMP201 Monthly Return (South Africa)