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Compliance Calendar 2026

The SARS and CIPC deadlines every South African business needs to keep track of — so you never miss a return and never pay an avoidable penalty.

Recurring monthly deadlines

7th of every month

EMP201 (PAYE, UIF, SDL)

Monthly employer declaration and payment to SARS for the previous month’s payroll.

25th of every month

VAT201 return & payment

VAT vendors on a monthly or bi-monthly cycle file and pay. eFiling filers have until the last business day of the month.

Last business day

UIF declaration (uFiling)

Monthly UI-19 employee declarations to the Department of Employment & Labour.

Key annual deadlines

End May 2026

EMP501 interim reconciliation

Employer reconciliation for the period 1 March – 31 August, with employee IRP5/IT3(a) certificates.

End August 2026

Provisional tax – 1st period (IRP6)

First provisional tax payment for the 2026/27 year of assessment (companies & provisional taxpayers).

End October 2026

EMP501 annual reconciliation

Full-year employer reconciliation (1 March – 28 February) and issuing of IRP5 certificates.

End February 2027

Provisional tax – 2nd period (IRP6)

Second provisional tax payment for the 2026/27 year of assessment.

Per SARS notice

ITR14 – company income tax return

Annual company income tax return, due within 12 months of the company’s financial year-end.

Annually

CIPC annual return

Every company must file its CIPC annual return within 30 business days of its registration anniversary.

Dates are indicative and follow SARS / CIPC schedules; where a deadline falls on a weekend or public holiday it usually moves to the next business day. Always confirm against your own SARS correspondence. We keep our clients ahead of every deadline — let us manage your compliance calendar.

Never miss a deadline again

We track and file your SARS and CIPC obligations for you — returns, reconciliations and annual returns, all on time.