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Employer payroll & SARS compliance calendar.

Every monthly and annual deadline from November 2026 to February 2028, with dates already moved for weekends and public holidays.

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Month by month

November 2026

  • Fri 6 NovEMP201 (PAYE, UIF, SDL) for October and UIF declaration (moved: the 7th is a weekend or holiday).
  • Wed 25 Nov / Mon 30 NovVAT201 for periods ending in October: 25th if manual, last business day on eFiling.

December 2026

  • Mon 7 DecEMP201 (PAYE, UIF, SDL) for November and UIF declaration.
  • Thu 24 Dec / Thu 31 DecVAT201 for periods ending in November: 25th if manual, last business day on eFiling.
  •  Before the holiday close: finalise December pay runs early and plan cash for bonuses and the January EMP201.

January 2027

  • Thu 7 JanEMP201 (PAYE, UIF, SDL) for December and UIF declaration.
  • Mon 25 Jan / Fri 29 JanVAT201 for periods ending in December: 25th if manual, last business day on eFiling.
  •  15 Jan: online Employment Equity reports close (designated employers, 50+ employees). The reporting window opened on 1 September 2026.
  •  22 Jan: 2026 income tax returns due for provisional taxpayers and trusts.

February 2027

  • Fri 5 FebEMP201 (PAYE, UIF, SDL) for January and UIF declaration (moved: the 7th is a weekend or holiday).
  • Thu 25 Feb / Fri 26 FebVAT201 for periods ending in January: 25th if manual, last business day on eFiling.
  •  Fri 26 Feb: second provisional tax payment for February year-ends.
  •  28 Feb: tax year ends. Close the payroll year and check every employee's tax number before reconciliation.

March 2027

  • Fri 5 MarEMP201 (PAYE, UIF, SDL) for February and UIF declaration (moved: the 7th is a weekend or holiday).
  • Thu 25 Mar / Wed 31 MarVAT201 for periods ending in February: 25th if manual, last business day on eFiling.
  •  1 Mar: new tax year. Load the new PAYE tables and any new national minimum wage. Since 1 March 2026 the rate has been R30.23 per ordinary hour; the 2027 rate is gazetted around February.

April 2027

  • Wed 7 AprEMP201 (PAYE, UIF, SDL) for March and UIF declaration.
  • Fri 23 Apr / Fri 30 AprVAT201 for periods ending in March: 25th if manual, last business day on eFiling.
  •  Expected 1 Apr: annual employer reconciliation (EMP501) opens for 1 Mar 2026 to 28 Feb 2027.
  •  Expected 1 Apr: COIDA Return of Earnings season opens (Compensation Fund).
  •  30 Apr: Workplace Skills Plan and Annual Training Report due to your SETA if you claim mandatory grants.

May 2027

  • Fri 7 MayEMP201 (PAYE, UIF, SDL) for April and UIF declaration.
  • Tue 25 May / Mon 31 MayVAT201 for periods ending in April: 25th if manual, last business day on eFiling.
  •  Expected 31 May: annual EMP501 and IRP5/IT3(a) certificates due to SARS. Then issue IRP5s to employees.

June 2027

  • Mon 7 JunEMP201 (PAYE, UIF, SDL) for May and UIF declaration.
  • Fri 25 Jun / Wed 30 JunVAT201 for periods ending in May: 25th if manual, last business day on eFiling.
  •  Expected 30 Jun: COIDA Return of Earnings deadline. Late returns attract a 10% penalty on the assessment.

July 2027

  • Wed 7 JulEMP201 (PAYE, UIF, SDL) for June and UIF declaration.
  • Fri 23 Jul / Fri 30 JulVAT201 for periods ending in June: 25th if manual, last business day on eFiling.

August 2027

  • Fri 6 AugEMP201 (PAYE, UIF, SDL) for July and UIF declaration (moved: the 7th is a weekend or holiday).
  • Wed 25 Aug / Tue 31 AugVAT201 for periods ending in July: 25th if manual, last business day on eFiling.
  •  Tue 31 Aug: first provisional tax payment for February year-ends.
  •  31 Aug: end of the six-month interim reconciliation period (Mar–Aug).

September 2027

  • Tue 7 SepEMP201 (PAYE, UIF, SDL) for August and UIF declaration.
  • Thu 23 Sep / Thu 30 SepVAT201 for periods ending in August: 25th if manual, last business day on eFiling.
  •  Expected late Sep: interim EMP501 window opens (in 2026 it ran 21 Sep to 31 Oct).
  •  1 Sep: Employment Equity online reporting opens (designated employers).

October 2027

  • Thu 7 OctEMP201 (PAYE, UIF, SDL) for September and UIF declaration.
  • Mon 25 Oct / Fri 29 OctVAT201 for periods ending in September: 25th if manual, last business day on eFiling.
  •  Expected 31 Oct: interim EMP501 deadline for 1 Mar to 31 Aug 2027.

November 2027

  • Fri 5 NovEMP201 (PAYE, UIF, SDL) for October and UIF declaration (moved: the 7th is a weekend or holiday).
  • Thu 25 Nov / Tue 30 NovVAT201 for periods ending in October: 25th if manual, last business day on eFiling.

December 2027

  • Tue 7 DecEMP201 (PAYE, UIF, SDL) for November and UIF declaration.
  • Fri 24 Dec / Fri 31 DecVAT201 for periods ending in November: 25th if manual, last business day on eFiling.

January 2028

  • Fri 7 JanEMP201 (PAYE, UIF, SDL) for December and UIF declaration.
  • Tue 25 Jan / Mon 31 JanVAT201 for periods ending in December: 25th if manual, last business day on eFiling.
  •  15 Jan 2028: online Employment Equity reports close (designated employers).

February 2028

  • Mon 7 FebEMP201 (PAYE, UIF, SDL) for January and UIF declaration.
  • Fri 25 Feb / Tue 29 FebVAT201 for periods ending in January: 25th if manual, last business day on eFiling.
  •  Tue 29 Feb: second provisional tax payment for February year-ends, and the 2027/28 tax year ends.

How to read this

When a due date falls on a weekend or public holiday, it moves to the last business day before it; the dates above already allow for that. Items marked expected follow last year's dates and are confirmed by SARS or the Department of Employment and Labour each year.

Want these handled for you? Request a free 30-minute business review at ledgarlabsolutions.co.za or WhatsApp 060 646 4228.

Checked against SARS, the Department of Employment and Labour and the Compensation Fund on 3 November 2026. This is general information, not tax or legal advice for your business. Penalties: a late EMP501 costs 1% of annual PAYE for each month it is outstanding, up to 10%; late PAYE and VAT payments attract a 10% penalty plus interest.

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