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EME vs QSE — what's the difference? (B-BBEE for small business)

2026-06-26

Under B-BBEE, small South African businesses fall into one of two friendly categories: EME or QSE. The difference comes down to turnover — and it changes what you have to do to prove your B-BBEE status.

EME — Exempt Micro Enterprise

An EME has annual turnover under R10 million. EMEs get the easiest treatment:

  • Automatically Level 4
  • Level 2 if 51%+ black-owned
  • Level 1 if 100% black-owned
  • Only needs a sworn affidavit — no verification, no cost

QSE — Qualifying Small Enterprise

A QSE has turnover between R10 million and R50 million:

  • If 51%+ black-owned, it can use an affidavit to claim Level 2 (or Level 1 at 100%) — just like an EME.
  • If less than 51% black-owned, it must be measured on the QSE scorecard by a verification agency.

The quick difference

EMEQSE
TurnoverUnder R10mR10m – R50m
Affidavit enough?AlwaysOnly if 51%+ black-owned
Scorecard needed?NeverIf under 51% black-owned

Above R50 million

Businesses over R50m turnover are "generic" (large) enterprises and must be fully verified on the scorecard — they're neither EME nor QSE.

Which one are you?

It's driven entirely by turnover and ownership. Check instantly with our B-BBEE level checker, and see how to get your B-BBEE affidavit for free.

Because these thresholds hinge on turnover — the same figure that drives VAT registration and tax — it pays to always know your number. 360books tracks your turnover in real time so you're never caught out by a threshold.

Put this into practice

360books is accounting, VAT and payroll built for South African businesses — with an AI CFO.

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