BusinessZA

Tax (South Africa)

B-BBEE Level Estimator

EME, QSE, or Generic — work out which band your business sits in based on annual turnover, and what verification that involves.

Enter the current thresholds. The EME and QSE turnover limits are set by the B-BBEE Codes of Good Practice and change from time to time. Get the current values from bbbeecommission.gov.za and enter them below.

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How the bands work

B-BBEE for small businesses, plainly

B-BBEE recognises that one B-BBEE scorecard can’t reasonably apply to a five-person consultancy and a listed corporate. So the Codes of Good Practice split businesses by annual turnover into three bands, each with its own rules.

The three bands

  • EME (Exempt Micro Enterprise) — businesses below the small-turnover threshold set in the Codes. Automatically qualify for Level 4 status with a sworn affidavit. No audit. No agency fee. Black-owned EMEs get Level 2 (51%+) or Level 1 (100%) on the same affidavit.
  • QSE (Qualifying Small Enterprise) — the middle band. Follow a simpler five-element scorecard rather than the full seven. Still need verification through an accredited B-BBEE verification agency. Black-owned QSEs above an ownership threshold can also qualify automatically for Level 1 or 2.
  • Generic enterprise — above the QSE threshold. The full B-BBEE Codes apply, with all priority elements. Full annual verification through an accredited agency.

Why your Level matters

The Level isn’t just a sticker — it determines what percentage of your invoice the customer can claim as B-BBEE spend.

  • Level 1 — 135% recognition
  • Level 2 — 125%
  • Level 3 — 110%
  • Level 4 — 100%
  • Level 5 — 80%
  • Level 6 — 60%
  • Level 7 — 50%
  • Level 8 — 10%
  • Non-compliant — 0%

For procurement-driven customers (corporates, government, parastatals), a Level 1 supplier delivering R100,000 of work counts as R135,000 of B-BBEE spend. That maths is why Level 1 and 2 suppliers often win work over slightly cheaper non-compliant competitors.

The EME affidavit — easiest tier in SA business

If your turnover is below the EME threshold, getting a B-BBEE certificate is almost trivially easy: download the affidavit template from bbbeecommission.gov.za, fill it in, and swear it before a Commissioner of Oaths (free at any SAPS station). The affidavit confirms your turnover band and your black ownership percentage. That’s it.

Renew annually — most importantly, renew before your customers ask for it. An expired affidavit can block a tender or delay a payment.

The QSE step-up

Crossing from EME into QSE adds a real recurring cost. You go from a free affidavit to a verification audit by an accredited B-BBEE agency, costing typically tens of thousands of rand per year, plus the internal time spent gathering scorecard evidence. If you’re approaching the EME ceiling, forecast the QSE costs into the year you’ll cross over — they hit fast.

The QSE scorecard is simpler than the Generic one (five elements, not seven) but still requires you to track and evidence ownership, management control, skills development, enterprise and supplier development, and socio-economic development. Most QSEs need a B-BBEE consultant for the first year to build the process; from year two it becomes routine.

Fronting — what not to do

Fronting is structuring your business to look more black-owned or more black-managed than it actually is — paper directors with no real authority, shareholders who hold shares but get no economic benefit, training programmes that exist only on paper. It is a criminal offence under the B-BBEE Act.

The B-BBEE Commission actively investigates and reports back. Consequences range from B-BBEE certificate revocation to blacklisting from government contracts to personal liability for the directors involved. If a B-BBEE consultant suggests something that feels too clever, get a second opinion.

Frequently asked questions

  • What is B-BBEE?

    Broad-Based Black Economic Empowerment — a framework set out in the B-BBEE Act and the Codes of Good Practice that scores businesses on ownership, management control, skills development, enterprise development, and socio-economic development. The score lands you on a Level from 1 (best) to 8, plus Non-compliant. A higher level helps you win government tenders and corporate work where preferential procurement applies.

  • What's the difference between EME, QSE, and Generic?

    Three size bands with different rules. EMEs are below the small-turnover threshold in the Codes and qualify automatically for Level 4 (or better if black-owned) with a sworn affidavit — no audit. QSEs are in the middle band and follow a simpler scorecard but still need verification. Generic enterprises are above the QSE threshold and go through the full B-BBEE scorecard with an annual verification audit.

  • Where do I find the current EME and QSE thresholds?

    On the B-BBEE Commission's site, bbbeecommission.gov.za, under the Codes of Good Practice. The thresholds are gazetted and change from time to time, so we don't bake them into this tool — you enter the current figures, the calculator does the maths.

  • What does Level 4 actually mean?

    Level 4 means a procurement recognition level of 100% — i.e. R1 spent with you counts as R1 of B-BBEE spend for the customer. Higher levels (1 = 135%, 2 = 125%, etc.) make you more valuable as a supplier to procurement-driven customers. EMEs get Level 4 automatically; black-owned EMEs get Level 2 (51%+ black-owned) or Level 1 (100% black-owned) on the same affidavit.

  • Do I need a B-BBEE certificate to operate?

    No. B-BBEE is voluntary — there's no fine for not having a certificate, you just can't claim recognition spend with customers who track it. If your customers are other SMEs or consumers, your B-BBEE level may not matter much. If they're corporates, government, or anyone with a public-procurement obligation, it can be the deciding factor between you and a competitor.

  • How do I get an EME affidavit?

    Download the template from bbbeecommission.gov.za, fill in your details, swear it before a Commissioner of Oaths (any SAPS station, post office, or attorney), and you're done. The affidavit confirms your turnover is below the EME threshold and your black ownership percentage. Renew annually. Anyone asking for your B-BBEE certificate accepts the affidavit.

  • What does QSE verification cost?

    It varies by accredited verification agency and the complexity of your scorecard, but expect it to be a real expense — typically tens of thousands of rand a year. That's why the EME-affidavit cliff matters: crossing into QSE turnover adds a recurring annual cost. Plan for it before it surprises you.

  • Can I improve my B-BBEE level?

    Yes. The main levers, in roughly increasing order of effort: bring on a black co-owner or expand existing black ownership, formalise skills development spend (it's a deductible category), set up an enterprise development programme with smaller suppliers, and document socio-economic development contributions. Talk to a B-BBEE consultant before any big move — some structures (e.g. fronting) backfire badly under verification scrutiny.

  • What's fronting and why do I care?

    Fronting is structuring ownership or roles to look more black-owned than the business actually is — for example, naming a black employee as a director with no real authority or shares. It's a criminal offence under the B-BBEE Act. The B-BBEE Commission actively investigates, and findings can lead to verification revocation, blacklisting from government contracts, and personal liability for directors. Don't.

  • Is the data I enter saved anywhere?

    No. Every calculation runs entirely in your browser. We never see the numbers you type, and nothing is stored on a server.