Employment equity: the EEA2 and EEA4 reports, and your sector's targets

Who must report

Since 1 January 2025, when the Employment Equity Amendment Act came into force, a "designated employer" is one with 50 or more employees. The old turnover test is gone, so a smaller business no longer becomes designated because of its turnover. Municipalities and organs of state are designated too, and any employer may volunteer.

Designated employers must have an employment equity plan, and report on it each year.

The two reports

Form	What it is
EEA2	The employment equity report: your workforce profile by occupational level, race, gender and disability, and the year's movements (recruitment, promotions, terminations), measured against the goals in your plan.
EEA4	The income differential statement: pay by occupational level, so disproportionate differences can be seen and addressed.

The 2025 sectoral targets

On 15 April 2025 the Minister published the Employment Equity Regulations, 2025 and the determination of sectoral numerical targets: five-year targets for 18 economic sectors. Designated employers set their own annual targets for the upper occupational levels with their sector's targets in mind, and are assessed against them.

When to submit

How	Window
Online, on the Department of Employment and Labour's portal	From 1 September to 15 January. This cycle closes on 15 January 2027.
By hand	From 1 September to the first working day of October.

The report reflects your workforce as at the end of the reporting period, 31 August. Employers with fewer than 50 employees don't report, but can confirm their status on the portal, which they need to request a compliance certificate.

The compliance certificate

To do business with the state, an employer needs an employment equity compliance certificate under section 53 of the Act. Since the amendments, a designated employer qualifies only if it has met its sector targets or can show reasonable grounds for not meeting them, has submitted its reports, and has no recent findings of unfair discrimination.

A note on privacy

Race and disability are special personal information under POPIA. Collect them only for employment equity, keep them to the people who prepare the report, and report them in totals, never against names.

Common mistakes

• Assuming the turnover threshold still applies: since 2025, headcount alone decides.
• A plan whose goals ignore the sector's targets.
• Counting people in the wrong occupational level, which distorts both reports.
• Leaving the online submission to the last days before 15 January.

How NUMBAAS helps

NUMBAAS HR prepares the EEA2 workforce profile and movements and the EEA4 income differentials from your HR and payroll records as at 31 August, shows the submission window, and keeps race and disability to the people who prepare the reports, in totals only. You submit on the Department's online portal.

For the Department's own guidance, see labour.gov.za.