Harnessing the New Year’s “Fresh Start Effect” for a Great 2026

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“A fresh start is not a place, it is a mindset.” (Jordan Peterson)

The beginning of the new year can be more than another Monday morning: it can be a powerful psychological reset button.

The ‘fresh start effect’ comes after milestones, like New Year’s or anniversaries, that help people believe they can become better versions of themselves – and this applies just as powerfully to teams as it does to individuals.

It’s as if a mere calendar flip wipes the slate clean, making new commitments feel more achievable and reducing the emotional weight of past disappointments.

When your team returns from the holiday break, they aren’t just rested – they are primed for change, and feeling capable of achieving goals that might have seemed daunting just weeks earlier.

Capturing the moment: Practical strategies for January 2026

The “fresh start effect” creates a window of heightened motivation, but it is only temporary. Research consistently shows that initial New Year’s enthusiasm naturally fades without proper structure and ongoing engagement.

The challenge then is to convert this early motivation into sustainable systems.

Timing matters. Schedule your most important organisational initiatives, strategic planning sessions, and team goal-setting meetings in these early weeks of January. The psychological conditions are optimal right now, as your team feels capable, refreshed, and ready for change. Use this window to establish the habits, routines, and systems that will carry you through the entire year.

Start by setting specific and measurable goals. Clear and quantifiable goals significantly improve employee engagement and productivity. Break annual targets into smaller quarterly or monthly milestones to prevent overwhelm and provide regular opportunities to maintain momentum and celebrate progress.

Team-based goal setting enhances overall performance because it creates accountability, builds collective commitment, and ensures that everyone understands how their individual efforts contribute to larger team goals.

Building sustainable momentum beyond January

The fresh start effect can be a catalyst for creating systems, habits, and cultural practices that sustain performance all year long.

Visual progress tracking taps into our psychological need for achievement and keeps the momentum alive. Implement regular check-ins and progress reviews — at least monthly. These touchpoints maintain accountability, allow for course corrections, and provide opportunities to celebrate wins.

Creating fresh starts all year round

You can also engineer temporal landmarks throughout the year. Things like monthly reset days, quarterly planning sessions, or team offsite retreats… These moments provide mini fresh starts that can reignite motivation when energy naturally dips.

Use these inflection points for team brainstorming sessions, strategic pivots, or launching new initiatives. The psychology works the same way: you’re creating a sense of temporal separation that makes change feel achievable.

The long game: Making 2026 different

The new year brings a gift: a team that believes change is possible and feels capable of achieving goals.

What you do in the next few weeks – the systems you establish, the habits you build, and the accountability you foster – could significantly impact your team’s performance for the entire year ahead.

 

The 5 Questions You Must Ask Before Making Your Business Resolutions

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“If you can’t measure it, you can’t improve it.” (Peter F. Drucker, Business Management Guru)

Entrepreneurs are hardwired to look forward, and chase the next win. This constant looking ahead can create a costly strategic blind spot. When you rush past December’s data to write January’s plan, you run the risk of missing the critical lessons already paid for in time, money, and stress.

A comprehensive review gives you the opportunity to pinpoint previous issues and create solid strategies for growth. Without this backward glance, your resolutions become a wishlist disconnected from operational reality. The key is turning reflection into a data-driven process, not a feelings-based one. Before you look for your new year’s resolutions, it’s therefore wise to sit down and answer these five precise questions.

1. Which goals did we actually achieve last year, and what specific behaviours drove those wins?

The most common mistake in goal review is simply ticking boxes. You hit the revenue target – great. But why? While hitting a financial benchmark is great, understanding which tactics got you there is the real win.

Instead of simply analysing KPIs, you should compare your initial goals with your final metrics. Analyse the data to understand what’s working and what isn’t. Was the goal achieved because a specific marketing campaign worked, or did an unexpected market event carry the result?

By identifying the exact steps, processes, or resource allocations that delivered the win you can prevent yourself from inadvertently eliminating a high-performing strategy in the new year or, worse still, believing a non-repeatable outcome is a sustainable strategy.

2. Where did we waste the most resources?

This question requires an honest, non-emotional audit of your financial and calendar commitments. It’s a review of efficiency, not just income. Beyond the simple rand amount, evaluate the return on investment for projects and tasks.

As your accountants we can help by examining your cash flow, expenses, and budget adherence. Which recurring expense failed to generate its expected value? Is there enough money coming in, and are you staying within budget?

The next step is to look at which project delivered disappointing results compared to the time and effort it consumed. By identifying the single biggest time waster of the year for you and your key staff, you can cut inefficiencies and free up resources for genuinely productive initiatives.

3. What did the customer or market teach us that changes our fundamental approach?

Growth depends on staying relevant and competitive. Your business exists to solve a customer problem, and that problem and the best way to solve it changes constantly. The information you need to adapt is already in your email inboxes, support tickets, and sales reports.

First analyse your customer feedback. By looking for common themes of satisfaction and dissatisfaction you can open up areas for new services and pinpoint areas where your process is disappointing your biggest clients. Follow this up with a thorough audit of the latest industry trends and competitor actions. This will help you keep abreast of market shifts.

Your biggest revelation for the new year often lies in the data points you tried to ignore because they conflicted with your original plan. Use this insight to adapt your business model and strategies proactively.

4. What project or initiative did we start but fail to finish?

Every entrepreneur has a graveyard of half-finished projects. These are not just lines on a to-do list; they are sunk costs that continue to absorb cognitive load and drain mental bandwidth. You must address them before you plan the next project.

Reflect on ideas that were shelved, dropped, or simply allowed to drift. Was the goal too ambitious, did you lose interest, or did more pressing tasks take priority? The reason often lies in poor prioritization or a fear of letting go.

Look at the list of unfinished items and make a binary decision for each:

  • Revive: Commit to a concrete, time-bound plan for completion, complete with allocated resources.
  • Kill: Officially terminate the project. Archive the files, inform the team, and close the loop.

Letting go of an unfulfilled goal removes operational and mental clutter. Avoid the trap of carrying dead weight into January.

5. What is the single recurring bottleneck we must fix before setting new goals?

Do not confuse a bottleneck with a challenge. A challenge is unique; a bottleneck is the same hurdle that surfaces repeatedly, slowing down every initiative. This could be a lack of standard operating procedures (SOPs), a poor communication structure, or an outdated software system.

The first step to eliminating a bottleneck is pinpointing the area that constantly holds up progress and causes stress. For example: “Our hiring process is inconsistent.” Or: “Data collection for client reports takes two full days.” Setting aggressive new goals on top of a broken system guarantees failure. Address the system first. If your resolution is to double output, but your internal approval process is the issue, a goal to fix the process is the only resolution that matters.

Moving from reflection to resolution

The purpose of these five questions is to clean the slate. By identifying proven wins, cutting wasted resources, integrating market lessons, clearing unfinished projects, and fixing critical bottlenecks, you can transition from hopeful resolution to strategic certainty.

Outlook 2026: Moving Forward with Confident Resilience

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“The outlook is clear: resilience and innovation will define Africa’s growth story.” (Ignatius Sehoole, CEO of KPMG South Africa)

Among the African CEOs surveyed, 63% expressed optimism about their country’s growth prospects and 78% expressed strong business confidence. Over the short term, 98% expect business expansion and 86% are likely to pursue acquisitions.

“African CEOs are not only adapting to global challenges but are actively investing in the future through AI, talent, and sustainable growth strategies,” explains Ignatius Sehoole, CEO of KPMG South Africa.

Most CEOs globally (79%) also say they are optimistic about their own organisations’ prospects and the majority anticipate rising revenues over the next three years.

Like their African counterparts, they are doubling down on AI, talent investment and ESG as the keys to resilience and growth.

Common challenges & shared priorities

CEOs, globally and in Africa, face very similar challenges. This has made them more deliberate when deciding how to channel their resources.

Investment priorities for global and Africa CEOs

Africa Global
Cybersecurity and digital risks resilience 45% 39%
AI integration into operations and workflow 41% 34%
Investing in solution and technology innovation for business expansion 34% 26%
Regulatory compliance and reporting 31% 36%
Supply chain resilience and operational continuity 24% 28%
Climate and sustainability initiatives 23% 16%
AI governance, ethics and responsible use 20% 20%
Geopolitical monitoring and analysis 20% 23%

Source: 2025 Africa CEO Outlook – KPMG South Africa

In addition, in Africa, CEOs are increasingly prioritising intra-African trade and market expansion on the continent.

AI: Top 2026 strategic priority

For African and global CEOs heading into 2026, AI is a top strategic priority.

26% of African CEOs plan to allocate more than 20% of their annual budget to AI in the next 12 months, almost twice the global average of 14%.

This high level of investment by African CEOs reflects a shift in mindset, with AI being viewed not only as a tool for future growth, but as an immediate lever for operational efficiency, better decision-making, and long-term resilience.

To deploy and scale AI, African organisations are faced with three options: build, buy or partner. “Each organisation must weigh the pros and cons of building, buying, or partnering for AI solutions. There is no one-size-fits-all-approach. The right strategy depends on the organisation’s existing capabilities, risk appetite and strategic objectives,” explains Joelene Pierce, CEO Designate of KPMG South Africa.

Talent in the age of AI

Among African CEOs surveyed, 88% expect to increase headcount over the next year and 62% are focusing on retaining and re-training high-potential talent. The majority (81%) believe that upskilling in AI will directly impact their success and more than two thirds (67%) are redeploying staff into AI enabled roles.

These numbers, too, closely reflect global perspectives, with 92% of CEOs expecting to increase headcount next year, and 77% agreeing that AI upskilling will directly impact business success. Already, 71% are focusing on retaining and retraining high-potential talent, and 59% are redeploying staff into AI enabled roles.

ESG and sustainability

Despite regulatory complexity, African CEOs remain committed to Environmental, Social, and Governance goals. Almost half (46%) are aligning sustainability goals with core business strategies, 51% are prioritising compliance and reporting, and 74% are using AI to reduce emissions and improve energy efficiency.

Globally CEOs are also indicating rising confidence in meeting climate targets, with 61% saying they are on track to hit their 2030 net zero targets. In addition, 65% indicate that they have fully embedded sustainability into their business and believe it is critical to their long-term success.

Confident resilience

Most CEOs (59%) say that expectations and complexity of their roles have evolved significantly in the last five years, and 80% feel under more pressure to ensure long-term business prosperity.

Yet, even with change and challenge as the “new normal”, CEOs are actively building resilience by investing in AI, talent, and sustainable growth strategies, and are moving forward confidently to greater success in the year ahead.

December 2026 Annual Office Closure

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Your Tax Deadlines for December 2025

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  • 05 December – PAYE submissions and payments
  • 24 December – VAT manual submissions and payments
  • 30 December – Excise duty payments
  • 31 December – VAT electronic submissions and payments & CIT Provisional Tax payments where applicable.

NPO? NGO? NPC? PBO? What’s the Difference Anyway?

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“A rich man without charity is a rogue; and perhaps it would be no difficult matter to prove that he is also a fool.” (Henry Fielding, English writer and judge)

 

Across the country, tens of thousands of groups run feeding schemes, environmental projects, schools, clinics, and training centres, often built on passion rather than profit.

But while “NGO” is the word most people use, it’s not actually a legal term in South Africa. Entrepreneurs who fund or collaborate with non-profits need to know what each term really means, because it affects compliance, governance, and whether your donation qualifies for a tax deduction.

Alphabet soup: What does it all mean?

NGO (Non-Governmental Organisation) 

NGO is a broad, informal term used for any group doing social good outside of government. It could be a community group, a youth initiative, or a local charity. There’s no single registration for an “NGO” in South Africa and literally anyone can use the label.

 NPC (Non-Profit Company) 

Some charitable organisations register as NPCs with the Companies and Intellectual Property Commission (CIPC). This suits organisations that want a more formal company structure, complete with directors and a Memorandum of Incorporation.
NPO (Non-Profit Organisation) 

An NPO is a specific legal status created by the Non-Profit Organisations Act. You need to apply to the Department of Social Development (DSD) with your constitution or founding document. Once approved, you get an official NPO number and a certificate that opens doors which funders, corporates and even banks. Non-Profit Companies (see below) can also apply to be NPOs, in which case both sets of rules apply.

 PBO (Public Benefit Organisation)  

Both NPOs and NPCs must apply to SARS to become PBOs if they want to unlock the tax benefits available to charitable organisations (more info below).

 

What’s the point of registering?

Many groups, particularly small ones, will run perfectly well without registering. Registering does, however, bring a number of real advantages.

  • It shows funders and partners that the organisation is credible and accountable.
  • It lets the operators open a business bank account in the organisation’s name.
  • It qualifies the organisation for funding from government, corporates, and the National Lotteries Commission.
  • It’s the first step toward tax exemption.

Any entrepreneurs working with or donating to a cause should always ask for proof of registration as an NPO or NPC.

When does “non-profit” mean tax-free?

Here’s where many people get caught out. Just because an organisation is registered as an NPO doesn’t mean they are automatically exempt from tax. To enjoy tax benefits, like exemption from income tax and giving donors section 18A certificates, the organisation must also apply to SARS for Public Benefit Organisation (PBO) status. (Being granted Section 18A status requires a separate approval on top of PBO status.)

That approval comes with conditions: funds must only be used for approved public-benefit activities, and annual returns must be filed. PBO status will always make an organisation more attractive to donors because their contributions can now become tax-deductible and exempt from donations tax.

How do finances and reporting work?

NPOs

Must keep proper accounting records and submit annual reports to the DSD.

Within six months of their year-end, they must prepare a statement of income and expenditure, a balance sheet, and an accounting officer’s report confirming compliance.

Must have a committee or board. These individuals carry fiduciary responsibility, meaning they are directly accountable for how the funds are used.

 NPCs

Follow company law and must lodge annual returns with CIPC.

An NPC that is also registered as an NPO will also have to comply with the requirements for an NPO.

Must appoint at least three directors. These individuals carry fiduciary responsibility, meaning they are directly accountable for how the funds are used.

 

While this might sound like a lot of admin, it protects both sides. Donors get transparency, and the organisation builds a track record for future funding.

Three key questions

Anyone partnering with a non-profit should always review its governance set-up before committing resources and be able to answer the following questions:

  1. Is it registered with DSD or CIPC or both?
  2. Does it have PBO approval from SARS?
  3. Are its financials current and submitted?

If the answer is “yes” to all three, then you are working with an organisation that’s not just doing good – it’s doing good in the right way.

Outstanding Tax Debt? SARS’ Expedited Debt Compromise Ends 31 December 2025

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“The South African Revenue Service is always ready to assist taxpayers to fulfil their legal obligations.” (SARS)

Acknowledging that taxpayers often find it difficult to settle tax debt due to financial challenges, SARS has launched an expedited debt compromise process to help eligible taxpayers settle outstanding tax debts swiftly and on more favourable terms.

The normal debt compromise process remains available to all taxpayers, and learnings from this expedited process will be used to enhance the broader system.

What is a debt compromise?

A compromise is a written agreement between SARS and a taxpayer in which SARS agrees to accept a reduced amount as full and final settlement of a tax debt.

Once the taxpayer pays the agreed amount and complies with the terms, SARS waives the balance of the debt. However, if the taxpayer defaults or fails to remain compliant, SARS can reinstate the full debt.

Expedited debt compromise eligibility criteria

  • The process applies to non-disputed tax debts older than 12 months.
  • You must be a client of a registered tax practitioner.
  • Your tax returns must be up to date (even if payment is outstanding).
  • The following exclusions apply: entities subject to specific legal processes (such as liquidations, estates, and business rescue cases), companies that are deregistered, cases subject to criminal investigation and audit, as well as cases within the write-off process, taxpayers who have had a compromise in the past three years, and taxpayers who have the means to pay but refuse to do so.

Submission requirements

Taxpayers applying for the expedited tax debt compromise process must provide comprehensive relevant supporting documentation with their applications, which must be submitted by 31 December 2025.

These documents include:

  • Latest Annual Financial Statements (not older than one year)
  • Last six months’ bank statements
  • Cashflow forecast for 12 months
  • List of Assets and Liabilities at market value
  • Debtors’ age analysis
  • Details of any connected persons
  • Details of assets disposed of in the last three years
  • Disclosure of future or contingent interests in assets
  • Details of assets under the taxpayer’s control (including through trusts)
  • Current and projected income for the next three years
  • Application letter with clear motivation, including the proposed settlement offer amount, and the source of funds to pay the offered amount
  • Collection Information Statement (CIS) request with reasons and proof to compromise the debt.

It is important that disclosures are accurate – if they aren’t SARS might not even consider the application.

SARS has committed to resolving qualifying applications within four weeks, using dedicated teams and enhanced workflow management.

Approved compromise settlements may be paid either in full (once-off payment), or in instalments as agreed by SARS.

Act now to avoid escalation

From 1 January 2026, SARS will escalate enforcement against taxpayers who remain non-compliant and have not applied for compromise. Such enforcement may include civil judgments against the taxpayer, writs of execution, collection of money from third parties such as banks, attachment of taxpayer assets, holding directors or members personally liable for the debt, sequestration or liquidation of the taxpayer, or preservation of assets against the debt. To support this intensified enforcement, SARS is engaging 260 legal collectors and 30 legal practitioners.

If you are struggling with long-overdue tax debt, this expedited tax debt compromise process may offer your best chance to finally resolve it – on favourable terms, nogal.

R&R for Better Business Performance? Here’s how…

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“Sometimes the most productive thing you can do is relax.” (Mark Black)

By prioritising rest and relaxation (R&R) over the holidays, businesses can cultivate a healthier, more productive, and more resilient workforce – which ultimately leads to sustained high performance.

Here’s why R&R matters for your business performance… And how to help your team make the most of their December break.

6 ways R&R boosts business performance

  1. Prevents costly burnout. Chronic stress leads to burnout, which dramatically decreases performance and increases employee turnover. Regular rest maintains sustainable energy and enthusiasm, protecting your investment in talent.
  2. Unlocks creativity and innovation. Downtime allows your subconscious mind to process information and make new connections. Those breakthrough ideas rarely happen amid non-stop meetings and deadlines but rather emerge when your brain has space to wander.
  3. Sharpens decision-making. Fatigue impairs cognitive function. Rested leaders and employees analyse situations more clearly, weigh options more effectively, and make sound strategic decisions that move the business forward.
  4. Increases productivity and focus. Paradoxically, working non-stop decreases productivity. Taking breaks recharges the brain, improving concentration and efficiency. Research shows that the busier people are, the less creative they become.
  5. Enhances problem-solving. Stepping away from a challenge provides fresh perspective. You’ll often return with quicker, more effective solutions than if you’d powered through.
  6. Improves team communication. When people are tired or stressed, communication suffers. Rest enhances the ability to listen attentively, express ideas clearly, and avoid conflicts caused by fatigue-driven reactions.

How to maximise your team’s December leave

With the December holidays in a few days, now is the ideal time to encourage your team to make the most of the leave days.

A good starting point is to ensure your team knows that taking leave is essential: some people need permission to step away from their responsibilities.

Also encourage complete disconnection during leave days, reminding your team members that effective rest means genuinely disengaging from work and doing whatever their heart desires, be that hiking the Otter Trail, spending time with the family or embarking on a DIY project.

To reduce anxiety about taking time off and allow everyone to truly switch off when they’re on leave, you need to plan ahead. Work with your team now to establish clear out-of-office dates, handover protocols, and emergency contacts. And ensure projects are covered and clients are informed long before the holidays begin.

Finally, remember to lead by example – when managers and business owners take their own breaks and visibly disconnect, it gives everyone else permission to do the same.

Rest well, start well

Rest is not an indulgence, it’s a strategic investment in your business’ long-term success.

A well-rested team will return sharper, more creative, and ready to tackle challenges with renewed energy in 2026.

Your Tax Deadlines for November 2025

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  • 07 November – PAYE submissions and payments
  • 25 November – VAT manual submissions and payments
  • 27 November – Excise duty payments
  • 28 November – VAT electronic submissions and payments, & CIT Provisional Tax payments where applicable.

Time Is Money: 8 Timesaving Tips Every Business Leader Should Utilise

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“The key is not to prioritise what’s on your schedule, but to schedule your priorities.” (Stephen R. Covey, The 7 Habits of Highly Effective People)

In business it’s too easy for an entrepreneur or business leader to mistake being busy for being effective. Working long hours with back-to-back meetings can look like productivity – but without clarity and boundaries, the important work may not actually be getting done.

According to a study conducted by McKinsey, 61% of senior executives believe that at least half of the time they spend making decisions is unproductive. So how can you stop this happening to you?

Time-saving strategies are an essential tool for sustainable modern leadership. Streamlining processes, delegating effectively, and embracing automation can transform your day. Done right, these tactics free up energy for strategic thinking, innovation, and decision-making – all of which can lead to greater growth in your business. Here are some evidence-based tips every business leader should employ to better utilise their time.

1. Prioritise ruthlessly

One of the most effective ways to save time is by focusing only on tasks that deliver real impact. The Eisenhower Matrix (dividing tasks into urgent vs. important) remains a powerful tool. Many leaders fall into the trap of handling urgent but low-value work, rather than carving out time for strategic priorities.

The fix? Review your to-do list daily and cut or delegate anything that doesn’t directly move the business forward. Treat your time as an investment portfolio and put more into the high-return opportunities.

2. Delegate with trust

Effective delegation is a skill, not just because it frees up your time, but also because it empowers your team. Too many leaders hoard responsibilities out of habit or fear that standards won’t be met. But this can bottleneck workflows and burn time on details that others are capable of handling.

You should be clearly defining expectations, providing resources, and then stepping back. By learning to fully trust your team you free yourself up for higher-level thinking and decision-making. Just as importantly, you give staff room to grow, in the process increasing employee engagement and retention.

3. The algorithm is your friend

Everyone’s talking about AI these days, and with good reason. Technology can be a business leader’s greatest ally. From scheduling tools to delivering automated reporting, letting technology take care of the smaller tasks can strip hours of repetitive labour from your week.

The upfront effort and cost of setting up automation pays dividends quickly. According to a Deloitte survey, businesses using automation in finance and operations reported time savings of between 60% and 80% in some high volume, transactional finance processes. As your accountant, we can help you adjust budgets to cater for tech upgrades and installations, and the adjusted workflows that will surely follow. Leaders who resist these tools risk drowning in avoidable admin.

4. Guard your calendar

Your calendar is a reflection of your priorities. Yet many leaders allow it to be hijacked by endless meetings. A practical fix is to implement “meeting-free zones” (blocks of time reserved exclusively for deep work).

Another technique is the “two-pizza rule” made famous by Jeff Bezos: never hold a meeting if it requires more than two pizzas to feed the attendees. Meetings with fewer staff and clear agendas reduce wasted time and force clarity.

5. Communicate your way

These days, business leaders are blessed with communication options. Tools like project management platforms, shared documents, and messaging systems mean you can allow communication to happen without the need for meetings or real-time interruptions. Allowing people to react to incoming information when they have space in their day lowers wasted time and increases focus. This helps everyone in the business, including you, to get more done.

6. Build decision-making frameworks

 Your job as a business leader is essentially to make decisions. The longer it takes you to make a decision, the more momentum is impeded. Structured decision-making frameworks (such as weighted scoring models) can help you speed up evaluations, reduce second-guessing and come to conclusions faster. This doesn’t just save you time, it also keeps others on track.

7. Invest in personal efficiency

Leadership productivity is also about discipline. By simply changing some of the habits you’ve developed over a lifetime, you could immediately become more efficient. For example, you could answer your emails and phone notifications in batches instead of interrupting work to answer them as the notification comes in.

Introducing new habits and changing old ones will require daily diligence and repetition. Initially, it may seem draining, but over time you’ll find you are saving hours you can put to better use elsewhere.

8. Time as a strategic asset

 Leaders who learn to protect and optimise their schedules are the ones who build organisations that are sharper, faster, and more resilient.

By prioritising ruthlessly, delegating effectively, automating smartly, and protecting your calendar, you can transform time from a constraint into a competitive advantage.