The following private companies must compile a PAIA manual if they employ over 50 employees in the following industries or have an annual turnover which is greater than the listed amount: Industry Annual Turnover Agriculture R2 million Mining and Quarrying R7 million Manufacturing R10 million Electricity, Gas and Water R10 million Construction R5 million Retail and Motor Trade and Repair Services R15 million Wholesale Trade, Commercial Agents and Allied Services R25 million Catering Accommodation and Other Trade R5 million Storage and Communications R10 million Finance and Business Services R10 million Community, Special and Personal Services R5 million The Minister also stated that all companies which are not defined as ‘private companies’ under section 1 of the Companies Act 71 of 2008 are required to compile a Section 51 manual. South African Human Rights Commission 23