Compliance deadlines come around quickly, and the penalties for missing them add up. Here is a plain-language overview of the recurring dates most South African businesses need to keep in mind. When a due date falls on a weekend or public holiday, it normally moves, so always confirm on the SARS or CIPC website.
Every month
- EMP201 (PAYE, UIF and SDL): submit and pay by the 7th of the following month.
- VAT201: VAT vendors file and pay by the 25th of the month after the tax period ends (eFiling submissions are due on the last business day of that month). Most small vendors file every two months.
Twice a year
- Provisional tax (IRP6): payments are due six months into your tax year and at year-end, with an optional top-up afterwards. See our guide to provisional tax.
- EMP501 reconciliation: the interim reconciliation is due at the end of October and the annual reconciliation at the end of May, together with your IRP5/IT3(a) certificates.
Once a year
- Company income tax (ITR14): due within 12 months after your financial year-end.
- CIPC annual return: due within 30 business days after the anniversary of your company's registration. Missing it can lead to deregistration.
- COIDA return of earnings: submitted annually, normally in the first half of the year, so that your Letter of Good Standing stays valid.
Making it manageable
Put every date in a shared calendar with reminders a week or two ahead, and keep your books up to date so each return is quick to prepare. Or let us look after it: our monthly packages include tax and payroll compliance, and you can always ask us a question.