Summary
- Accrual = fair sharing of growth: at divorce/death, the spouse whose estate grew more pays half the difference (the accrual claim) to the other.
- Your commencement value is set in your antenuptial contract (ANC) and inflation-adjusted (CPI) to today’s rand before any comparison.
- Excluded assets (e.g., inheritances/legacies/donations from third parties, and assets the ANC specifically excludes) don’t count unless you opted in.
- Pension/retirement interests, trusts, and businesses require careful treatment — get advice early.
- If you didn’t sign an ANC, you’re in community by default (different rules). See: Antenuptial Contract and Property Division guides (links below).
Quick Answers
- What is the accrual system? A matrimonial regime where each spouse keeps a separate estate during marriage, but shares the growth at the end.
- How do you calculate it? (1) Determine each spouse’s net estate today; (2) subtract excluded assets; (3) subtract CPI-adjusted commencement value; (4) compare accruals; (5) the spouse with the larger accrual pays half the difference.
- Do inheritances count? Generally excluded (unless the ANC says otherwise).
- Do pensions count? Pension/retirement interests are often considered in patrimonial consequences; treatment can be technical — get advice.
- Can I change regimes later? Yes — by postnuptial contract via High Court application.
Introduction: Why the accrual system exists (and why it’s fair)
Marriage is a partnership. The accrual system recognises that both partners contribute to growth — whether through income, care work, or enabling the other’s career. It protects the spouse who invested time in family or took career breaks, while respecting autonomy during the marriage.
At SD Law, we help clients choose well before the wedding (ANCs) and untangle fairly at divorce — with calm, clarity, and principled advocacy.
Start here:
- Antenuptial Contracts South Africa – Complete Guide
- Our Antenuptial Contract Attorney service
- Divorce South Africa – Complete Guide
- Divorce & Property Division (2025)
1) The three regimes in one minute
In community of property (default if no Antenuptial Contract)
One joint estate — all assets and debts are shared.
Out of community with accrual (ANC)
Separate estates during marriage; share growth at the end.
Out of community without accrual (ANC)
Separate estates during marriage and at the end — no sharing of growth.
If you’re still deciding, read:
2) The accrual formula
Accrual of Spouse A = (A’s Net Estate Today) – (Excluded Assets) – (A’s Commencement Value adjusted to today)
Do the same for Spouse B.
If A’s accrual > B’s accrual → Claim = ½ × (A – B).
If accruals are equal or the difference is negligible → No claim.
(If one accrual is negative, we treat its effect cautiously — the claim arises only when one spouse’s accrual exceeds the other’s.)
What counts in “Net Estate Today”?
Assets minus liabilities today, excluding:
- Assets your ANC explicitly excludes;
- Inheritances, legacies, or donations from third parties (unless opted in);
- Certain non-patrimonial damages;
- Any other exclusions agreed in your ANC.
CPI adjustment (commencement values)
Your commencement value (the net estate you had at the date of marriage) must be inflation-adjusted to today’s rand value using Stats SA CPI. This prevents inflation from inflating the accrual artificially.
Tip: Keep your ANC’s commencement schedules and preserve proof of values at marriage (valuations, account statements).
3) Worked examples (numbers that make sense)
Assumptions: No excluded assets other than inheritances; commencement values recorded in Antenuptial Contract; CPI factor (marriage to today) = 1.30 (illustrative).
Example 1 — Classic scenario
- Spouse A: Net estate today R3,000,000
- Excluded assets: R0
- Commencement value in ANC: R500,000 → CPI-adjusted: R650,000
- Accrual (A) = 3,000,000 – 0 – 650,000 = R2,350,000
- Spouse B: Net estate today R1,400,000
- Excluded assets: R0
- Commencement value: R200,000 → CPI-adjusted: R260,000
- Accrual (B) = 1,400,000 – 0 – 260,000 = R1,140,000
Difference = 2,350,000 – 1,140,000 = R1,210,000
Claim = ½ × 1,210,000 = R605,000 payable by A to B.
Example 2 — Inheritance exclusion
- Spouse A: Net estate R2,800,000 (includes inherited flat R600,000)
- Excluded assets: R600,000
- CPI-adjusted commencement: R500,000 → R650,000
- Accrual (A) = 2,800,000 – 600,000 – 650,000 = R1,550,000
- Spouse B: Net estate R1,700,000
- Exclusions: R0
- CPI-adjusted commencement: R300,000 → R390,000
- Accrual (B) = 1,700,000 – 0 – 390,000 = R1,310,000
Difference = 1,550,000 – 1,310,000 = R240,000
Claim = R120,000 (½ of difference).
Example 3 — Business + pension interest (overview)
- Spouse A owns a company valued R4,000,000 today; commencement value R1,500,000 → CPI-adjusted R1,950,000.
- Spouse B has retirement fund “pension interest” of R1,200,000; commencement R0.
- Deal with company value, goodwill, and pension interest carefully. Expert valuations and correct pension rules matter. (See Retirement Funds & Divorce and Property Division 2025.)
4) What to exclude (and what people get wrong)
- Inheritances/legacies/donations from third parties — excluded by default unless the ANC opts them in.
- Assets excluded by ANC — e.g., a family farm, a specific trust interest.
- Non-patrimonial damages (e.g., certain personal-injury awards).
- Pre-marital debts are accounted for in your commencement position; current liabilities reduce today’s net estate.
Common mistake: Forgetting the CPI uplift on the commencement value – it can swing the claim by hundreds of thousands.
5) Business owners, trusts & the “alter ego” problem
Where one spouse controls a trust or a closely-held business, courts look through form to substance in appropriate cases (e.g., alter-ego trusts or asset shifting to defeat claims). Our Trusts & Divorce guide explains when trust assets can be taken into account. Bring us in early for a strategy that respects law and facts.
6) Pensions, retirement funds & the clean-break reality
Pension interests can be pivotal. The timing (interim vs final) and forum (High Court/Regional Court; divorce vs maintenance) affect how and when pension money becomes available. See Retirement Funds & Divorce for the current position and process.
7) Changing your regime later (postnups)
Married without an ANC? Your regime is in community by default. You can change to with accrual or without accrual via a postnuptial contract — but this requires a High Court application and costs more than an ANC. See Postnups (service page) and Prenups microsite for options and practicalities.
8) Mini “calculator”: do-it-yourself steps (before you speak to us)
Step 1 – Build your today-estate (per spouse)
Assets (property, vehicles, savings/investments, shares, business value, policies cash values where applicable, valuables) minus current liabilities (bonds, car finance, credit cards, tax due).
Step 2 – List exclusions
Inheritances/legacies/donations from third parties (unless opted in), assets excluded by ANC, non-patrimonial damages.
Step 3 – CPI-adjust your commencement values
Take the net value at marriage from your ANC and apply a CPI factor (Stats SA). Keep a record of the calculation.
Step 4 – Compute accruals
For each spouse: Accrual = Net Today – Exclusions – CPI-adjusted commencement.
Step 5 – Compare
Larger accrual minus smaller accrual; Claim = ½ × difference.
Reality check: Business valuations, complex investments, or trust issues need professional input. Use this mini-calculator as a conversation starter, not the final word.
9) Choosing the right regime before you marry
- In community: simplest; maximum sharing and maximum risk.
- With accrual (ANC): the modern middle ground — fair funding of growth with individual control.
- Without accrual (ANC): full separation — often for second marriages, significant pre-marital wealth, or business risk.
Read next:
10) Pitfalls & red flags (we fix these often)
- No proof of commencement values → disputes and inflated claims.
- Forgetting CPI on the commencement value.
- Lumping exclusions incorrectly (e.g., counting an inherited property as part of accrual).
- Hidden liabilities (tax, director’s loans) not deducted from today’s net estate.
- Trust shifting close to divorce (courts may see through this).
11) Checklists
Antenuptial Contract drafting checklist (before marriage)
- Clear commencement schedules (assets, liabilities, values, evidence).
- Decision on opt-in/opt-out for inheritances/donations.
- Any specific exclusions (e.g., family assets, trust interests).
- Business/tax advice aligned with your ANC.
Divorce accrual checklist (during divorce)
- 3–6 months bank statements; latest tax returns.
- Updated asset/ liability register with valuations.
- Proof of exclusions (inheritances etc.).
- CPI calculation on commencement values (with source).
- Business/trust documents (if relevant).
- If interim support is needed, use Rule 43/58 (link via Divorce guide).
12) Frequently Asked Questions
Only if your ANC says with accrual. You can also choose without accrual.
Generally no – unless your ANC specifically opts them in.
Courts may estimate or treat it as zero, which can increase a claim. Collect evidence early.
Yes – via postnuptial agreement (High Court application). It’s pricier than an ANC.
Pension/retirement interests are technical — timing and fund rules matter. See our Retirement Funds & Divorce page and speak to us.
If a trust is effectively an alter ego used to defeat claims, courts may take it into account. See Trusts & Divorce.
No. A claim arises only when one spouse’s accrual exceeds the other’s; the payer owes half the difference.
Consider a postnuptial agreement to change regimes (High Court).
13) Videos: keep learning
Do You Need an Antenuptial Contract in SA?
Why You Need an ANC Before Marriage (Accrual explained)
Protect Your Love & Assets (ANC/Accrual deep dive)
14) We can help
This is where precision matters. We’ll calculate your accrual correctly, protect legitimate exclusions, and negotiate (or litigate) a fair outcome. If you’re engaged, we’ll draft an antenuptial contract that respects both love and law.
Call 086 099 5146 or email simon@sdlaw.co.za for a confidential consultation.
Related reading: