Eswatini: 2026 Statutory Updates

Effective January 1, 2026, the Eswatini National Provident Fund (ENPF) will implement an increase in statutory contributions. This change is part of the multi-year adjustment plan outlined in Legal Notice No. 5 of 2025, which aims to gradually adjust the wage ceiling for contributions over a five-year period (2025–2029).

Increase in Statutory Contributions

For the 2026 calendar year, the maximum wage level for statutory contributions has been raised, resulting in a direct increase in the monthly contribution caps for both employers and employees.

• Employee Contribution: Increased from E200.00 to E215.00 per month.
• Employer Contribution: Increased from E200.00 to E215.00 per month.
• Total Monthly Contribution: The combined maximum contribution rises to E430.00.

New Contribution Structure (Effective Jan 1, 2026)

The following table outlines the changes to the Gross Monthly Wage Ceiling and the corresponding contribution limits:

Future Outlook (2027–2029)

Under Legal Notice No. 5 of 2025, the wage ceiling is scheduled to increase annually through 2029 to ensure social security coverage keeps pace with economic conditions:

• 2027: Ceiling rises to E4,600.00
• 2028: Ceiling rises to E4,900.00
• 2029: Ceiling rises to E5,200.00

Employer Action Required

Employers must update their payroll systems to reflect the new E215.00 deduction per employee and the matching employer contribution effective from the January 2026 payroll run. Failure to adjust these deductions may result in non-compliance with the Eswatini National Provident Fund (Statutory Contributions) Regulations, 2025.

Eswatini 2026 Statutory Updates FAQs

Q: When do the new ENPF contribution rates take effect?A: The new statutory contributions for the Eswatini National Provident Fund (ENPF) are effective from January 1, 2026.

Q: What is the new wage ceiling for ENPF contributions?A: The gross monthly wage ceiling for contributions has increased from E4,000 (in 2025) to E4,300 for the year 2026.

Q: How much will be deducted from an employee’s salary?A: The maximum employee deduction has increased to E215.00 per month (calculated as 5% of the E4,300 ceiling).

Q: What is the employer’s responsibility under the new regulation?A: Employers must match the employee's contribution. The maximum employer contribution is now E215.00 per month, bringing the total statutory contribution to E430.00 per month.

Q: Will the contribution rates increase again in the future?A: Yes. The regulations outline a schedule of annual increases through 2029. The wage ceiling is set to rise to E4,600 in 2027, E4,900 in 2028, and E5,200 in 2029.

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