Psira Code Of Conduct For Security Guards In South Africa

Private Security Industry Regulatory Authority

Proper Conduct And Appeal

Code of conduct

28.1. The Minister must, after consultation with the Council, prescribe a code of conduct for

security service providers which contains sufficient procedures and rules of evidence

for its enforcement.

28.2. The code of conduct is legally binding on all security service providers, irrespective of

whether they are registered with the Authority or not and, to the extent provided for in

this Act, on every person using his or her own employees to protect or safeguard merely

his or her own property or other interests, or persons or property on his or her premises

or under his or her control.

28.3. The code of conduct must contain rules-

a. that security service providers must obey in order to promote, achieve and maintain –

i. a trustworthy and professional private security industry which acts in terms of the law applicable to the members of the industry;

ii. compliance by security service providers with a set of minimum standards of conduct which is necessary to realize the objects of the Authority; and

iii. compliance by security service providers with their obligations towards the State, the Authority, consumers of security services, the public and the private security industry in general; and

b. to ensure the payment of minimum wages and compliance with standards aimed at preventing exploitation or abuse of employees in the private security industry, including employees used to protect or safeguard merely the employer’s own property or other interests, or persons or property on the premises of, or under the control of the employer.

28.4. The code of conduct must be drawn up with due regard to –

a. the objects of the Authority; and

b. the different categories or classes of security service providers, different types of security services and any other factor meriting differentiation not amounting to unfair discrimination.

28.5. The code of conduct may provide for different penalties in respect of different categories or classes of security service providers or other persons who employ a security officer.

28.6. a. The code of conduct drawn up in terms of subsection (1) must first be published by the Minister in the Gazette with a notice indicating that the Minister intends to issue such a code and inviting interested persons to submit to the Minister within a stated period, but not less than four weeks from the date of publication of the notice, any objections to or representations concerning the proposed code of conduct: Provided that, if the Minister after the expiry of that period decides on any alterations of the proposed code as a result of any objections or representations, it is not necessary to publish such alterations for further comment.

b. The provisions of paragraph (a) apply with regard to any amendment of the code of conduct.

28.7. a. A code of conduct comes into operation on a date determined by the Minister in the Gazette.

b. The Minister may for the purposes of paragraph (a) determine different dates in respect of different categories or classes of security service providers. Improper conduct proceedings against security service providers

29.1. Improper conduct proceedings may, in the prescribed manner, be instituted by the Authority against a security service provider or other person who employs a security officer, on account of an allegation of improper conduct, whether such improper conduct was allegedly committed within or outside the borders of the Republic.

29.2. The person presiding at improper conduct proceedings may, on good grounds, conduct or proceed with such proceedings in the absence of the security service provider concerned.

Appeal against decisions

30.1. Any person aggrieved by-

a. the refusal by the Authority to grant his or her application for registration as a security service provider;

b. the suspension or withdrawal of his or her registration as a security service provider by the Authority; or

c. a finding against him or her, of improper conduct in terms of this Act, or the punishment imposed in consequence of the finding, may within a period of 60 days after service of the notification of the relevant decision contemplated in paragraph (a), (b) or (c), appeal to an appeal committee.

30.2. An appeal committee contemplated in subsection (1) is appointed by the Minister for every appeal and consists of-

a. a person with not less than five years’ experience as an attorney, advocate or magistrate, who is the presiding officer; and may also include

b. two other persons if it is considered appropriate by the Minister.

30.3. Every person serving as a member of an appeal committee must be independent from the Authority and may have no personal interest in the private security industry or in the affairs of an appellant.

30.4. The procedure in connection with the lodging and prosecution of an appeal in terms of this section must be prescribed.

30.5. The amounts payable by an appellant to the Authority in respect of the reproduction of records and related matters in the lodging and prosecution of an appeal must be prescribed.

30.6. The appeal committee hearing an appeal in terms of this section may confirm, set aside or vary the decision or substitute for such decision any other decision which in the opinion of the appeal committee ought to have been taken and direct the Authority to do everything necessary to give effect to the decision of the appeal committee.

30.7. A member of the appeal committee may be paid such remuneration and allowance as the Minister may, from time to time, determine with the concurrence of the Minister of Finance.”

On the 30th of September 2015, The Government Gazette released an AMENDMENT TO THE REGULATIONS MADE UNDER THE PRIVATE SECURITY INDUSTRY REGULATION ACT, 2001 (ACT NO. 56 OF 2001).


Tax and Insurance in South Africa 2025

Tax and Insurance in South Africa: What You Need to Know in 2025

In South Africa, understanding the relationship between tax and insurance is essential for protecting your financial future and making the most of available tax benefits. Whether you're an individual, a freelancer, or a business owner, the smart use of insurance can help you reduce your tax liability and safeguard your assets.

Why Insurance Matters for Tax in South Africa

Insurance is more than just a safety net—it can also have a direct impact on your tax situation. From medical insurance to business insurance, certain premiums and policies may qualify for deductions or influence how you declare your income and expenses to SARS (the South African Revenue Service).

  • Tax Deductions: Certain insurance premiums, especially related to medical schemes and business cover, may offer tax advantages.
  • Asset Protection: Insurance helps manage risk, ensuring you’re financially secure when unexpected events occur.
  • Estate Planning: Life insurance can play a key role in reducing estate duty and ensuring a smooth transfer of wealth.

Types of Insurance and Their Tax Implications

1. Medical Insurance (Medical Schemes)

If you're contributing to a registered medical aid, you're entitled to a Medical Scheme Fees Tax Credit (MTC). This credit is a fixed amount per month for you and your dependents and reduces your overall tax liability.

2. Life Insurance

While life insurance pay-outs (on death) are generally not subject to income tax, they can be considered when calculating estate duty. Policies structured under a trust or with specific beneficiaries may help reduce the overall tax burden on your estate.

3. Short-Term Insurance (Vehicle, Home, Contents)

Personal short-term insurance is not tax-deductible for individuals. However, if you use part of your home or vehicle for business, the portion of insurance premiums related to business use may be claimed as a business expense.

4. Business Insurance

For companies and self-employed individuals, business insurance premiums—such as professional indemnity, commercial property cover, or key person insurance—are usually tax-deductible as operating expenses.

5. Disability and Income Protection Insurance

The tax treatment of disability insurance changed in recent years. Payouts from income protection insurance are now generally taxed as income, but premiums are not tax-deductible. Understanding this shift is important when planning your cover.

Tax Tips to Maximise Your Insurance Benefits

  • Keep Detailed Records: Always keep documentation of insurance premiums, especially those linked to business or medical expenses.
  • Consult a Tax Practitioner: SARS regulations around insurance and tax can be complex. A registered tax advisor can help ensure you claim all available deductions correctly.
  • Review Policies Annually: Update your insurance portfolio regularly to ensure your cover aligns with your income, expenses, and current tax laws.
  • Use Structuring Wisely: For high-net-worth individuals, structuring life insurance policies within a trust can reduce estate duty exposure.

Frequently Asked Questions: Tax and Insurance in South Africa

Q: Can I deduct life insurance premiums from my South African taxes?
A: No, life insurance premiums are generally not deductible. However, they may play a key role in estate planning.

Q: Are medical aid contributions tax-deductible?
A: Not exactly. Instead, you receive a Medical Tax Credit—a fixed monthly rebate that reduces your tax payable.

Q: Can I claim car insurance as a tax deduction?
A: Only if the vehicle is used for business purposes. You can claim the business-use portion of your vehicle insurance.

Q: Is business insurance tax-deductible in South Africa?
A: Yes. Business insurance premiums related to company operations are generally tax-deductible.

Final Thoughts

In South Africa, insurance isn't just about protection—it's a strategic tool for managing your tax liability, preserving wealth, and supporting long-term financial stability. Whether you’re reviewing your medical insurance, planning your estate, or choosing the right business insurance, it’s essential to understand how these choices affect your tax outcomes.

With the right advice and a well-structured insurance portfolio, you can reduce your tax bill while ensuring comprehensive protection for yourself, your family, or your business.