The South African small business compliance calendar
VAT, payroll, provisional tax and the annual returns each have their own rhythm. One page showing what falls when, and what your software should do about it.
- Author
- Software Register editorial
- Topic
- Compliance
- Date
- 12 October 2026
- Reading time
- 4 minutes
The day the EMP201 is due, every month
7th
A small business in South Africa answers to several bodies on different rhythms. SARS wants its returns monthly, every two months, twice a year and once a year. The Compensation Fund wants an annual return. The company registry wants its own. Software cannot remember all of that for you, but good software puts the dates in front of you and prepares what each return needs.
Every month
| What | Usually due | Who it applies to |
|---|---|---|
| EMP201 declaration and payment of PAYE, UIF and SDL | By the 7th of the following month | Every employer with employees |
| UIF declaration | Monthly, with the EMP201 cycle | Employers who contribute to UIF |
| VAT201 return and payment | Shortly after the end of the tax period: SARS publishes the dates, and returns submitted on eFiling have until the last business day of the month | Vendors registered for VAT, monthly or every two months by category |
Twice a year
| What | Usually due | Who it applies to |
|---|---|---|
| Provisional tax payments (IRP6) | The end of August and the end of February for individuals, with a third top up after the year end | Provisional taxpayers; companies follow their own year end |
| Interim EMP501 reconciliation | By the end of October, covering the first six months of the tax year | Every employer |
Once a year
| What | Usually due | Who it applies to |
|---|---|---|
| Annual EMP501 reconciliation and the issue of IRP5 and IT3(a) certificates | By the end of May, for the tax year that ended in February | Every employer |
| Return of Earnings under COIDA | Opens in April and closes at the end of May | Employers registered with the Compensation Fund |
| The company's income tax return | Within twelve months of the company's financial year end | Every company |
| The annual return at the company registry | After each anniversary of the company's registration, by the date the registry sets | Every registered company |
How the year feels
Most months are quiet except for the 7th and the VAT date. The pressure points are the end of October, when the interim payroll reconciliation is due, and May, when the annual reconciliation, the certificates and the Return of Earnings all land together. A payroll product that handles the reconciliation well earns its price in those two months.
What your software should do
- Prepare the VAT201 figures and the EMP201 from your records, so that the return is a check and not a calculation.
- Keep payroll data in a form that supports the EMP501 and the certificates. See payroll returns: EMP201, EMP501 and IRP5.
- Show reminders for returns that are coming up, or let you set your own.
- Keep an audit trail, since SARS expects you to keep your records for five years.
A routine that holds
- On the 1st of each month: close the previous month in your books and reconcile the bank.
- By the 3rd: run payroll and prepare the EMP201.
- By the 5th: pay SARS, with a clear day to spare before the 7th.
- In a VAT month: prepare the VAT201 from the ledger and check it against the bank before you submit.
- In October and May: block a day for the payroll reconciliations and certificates.
Who to call
Your accountant or bookkeeper is the first call for anything that looks wrong. For a payment or a return that you cannot make on time, contact SARS before the date and not after it. The vendor of your software can tell you how the product handles a correction, but it cannot decide what you owe.
Do not leave it to the last day
SARS eFiling is a website, and your connection and the system's load on the deadline day are not in your control. File early, especially in a country with load shedding. Read load shedding and business software for a plan.
SARS charges penalties and interest on late returns and late payments, so a missed date costs money even when the return itself is correct. If you cannot meet a date, tell your accountant early. The next step is to check each product on the register against the returns you need. The sector pages for accounting and payroll show what each vendor's own page states.
This guide explains rules in plain words for South African buyers. It is not tax, legal or financial advice, and it has not been reviewed by a registered tax practitioner or an attorney. Check SARS or the regulator named above for the rule that applies to you.
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