Staying on top of SARS tax & regulatory due dates is essential to avoid penalties, interest, and compliance headaches. Below is your practical, plain English calendar covering what each deadline is, why it matters, when it’s due for the 2026/2027 cycle, where to submit, and what happens if you miss it.  

Quick note on years: 

• Individuals’ 2026/2027 tax year (often called the “2027 tax year”): 1 March 2026 – 28 February 2027. SARS announces the filing season window mid‑year (usually July–October for nonprovisional taxpayers; provisional taxpayers through mid-January‑ the following year).  

• Government fiscal quarters (for many planning and reporting contexts): Q1 Apr–Jun, Q2 Jul–Sep, Q3 Oct–Dec, Q4 Jan–Mar. (Quarter references below use this convention.) 

• Company year-ends can differ; provisional tax dates follow your approved year-end (guidance below). [sars.gov.za] 

Monthly & Bimonthly Compliance (All Year) 

PAYE (EMP201) submissions & payments 

• What & why: Employers must declare and pay PAYE, UIF, SDL monthly via EMP201 within 7 days after month-end to remain compliant. EMP201 is the legal mechanism to remit employees’ tax and statutory contributions; late payment attracts automatic 10% penalties and daily interest and can lead to criminal sanctions for failing to withhold/remit correctly. Tight monthly compliance also prevents EMP501 mismatches later. 
• When (typical): Due on the 7th of the following month—or the preceding business day if the 7th falls on a weekend/public holiday. (SARS can extend dates in exceptional cases, e.g., system issues.) 
• Where: eFiling / e\@syFile Employer. 
• Penalties: 10% late payment penalty + interest; repeated noncompliance risks criminal sanctions for failing to withhold/remit PAYE. [sars.gov.za], [mondaq.com] [sars.gov.za], [sanews.gov.za] [sars.gov.za] [mondaq.com], [pinionafrica.com] 

VAT — Manual submissions & payments 

• What & why: VAT201 manual filers must submit and pay by the 25th of the month after their tax period. Manual submissions only allowed in exceptional circumstances. Late VAT submission and payments attract 10% penalties and interest. 
• Where: Manual channels approved by SARS; payment via bank/EFT using PRN. 
• Penalties: Interest from due date; penalties up to 200% in severe cases of noncompliance. [mondaq.com], [securitax.co.za] [sars.gov.za] [mondaq.com] 

VAT — Electronic (eFiling) submissions & payments 

• What & why: eFiling/EFT filers get until the last business day of the month after the tax period (vs. 25th for manual). Using eFiling gives extra days to reconcile and pay, but penalties/interest kick in immediately if you file/pay after the last business day. Ensure the PRN is used correctly to avoid misallocations.
• Where: SARS eFiling (VAT201). 
• Penalties: Late filing/payment triggers interest and penalties—SARS treats late beyond the last business day as non‑compliant. [mondaq.com], [sataxguide.co.za] [sars.gov.za] [sataxguide.co.za] 

Excise duties (Customs & Excise) 

• What & why: Registered and licensed manufacturers and importers of excisable goods must comply with product‑specific excise duty and levy submission and payment cycles. These include monthly excise accounts for products such as beer, wine, spirits and tobacco, as well as quarterly accounts for ad valorem excise duty and certain levies. Excise duties and levies are self‑assessed, strictly time‑bound, and enforced under the Customs and Excise Act, 1964. Late or non‑compliant submissions or payments may result in interest, administrative penalties, or licensing enforcement, and excise compliance is closely linked to ongoing Customs & Excise licensing obligations. [sars.gov.za], [sars.gov.za], [newsarsweb…bsites.net] 
• When: SARS publishes annual excise duty and levy payment and submission schedules, with monthly and quarterly deadlines depending on the product or levy type. For example, ad valorem excise duty accounts are submitted and paid quarterly, while alcohol products generally follow monthly accounting periods. [sars.gov.za], [sars.gov.za] 
• Where: Excise accounts, declarations and payments are submitted via SARS Customs & Excise digital channels, primarily through eFiling and associated Customs & Excise systems, including the RLA platform, as applicable. [sars.gov.za], [sars.gov.za] 

Provisional Tax (Individuals – PIT) for the 2026 tax year (1 Mar 2025 – 28 Feb 2026) 

Below are the standard due dates for a February yearend; if your year-end differs, see CIT/PIT general rule next section. 

• First provisional (IRP6): 31 Aug 2025 (six months into the year). [sars.gov.za], [netto.co.za] 
• Second provisional (IRP6): 28 Feb 2026 (end of the year). [sars.gov.za], [netto.co.za] 
• Optional “top-up” (third) payment: 30 Sep 2026 (to reduce/avoid interest if underpaid). 
  Where: SARS eFiling → IRP6. 

• Penalties: Late payment penalties (typically 10%) and underestimation interest if your estimates are too low vs. actual. [sars.gov.za], [sars.gov.za] [sars.gov.za] 

Provisional Tax (Companies – CIT) — General rule for any approved yearend 

• What & why: Companies are provisional taxpayers by default. Two compulsory IRP6 payments and an optional top-up apply. 
• When: [sars.gov.za] 
  • First: Six months after the start of your year of assessment. 
  • Second: By yearend (last day of the year of assessment). 
  • Third (optional top-up): Six months after yearend (or seven months if your yearend is Feb). 
• Where: SARS eFiling → IRP6 (CIT provisional). 
• Penalties: Late/underestimation penalties and interest apply. [sars.gov.za] [sars.gov.za] [finad.co.za] 
• Why provisional matters: Provisional tax is not a separate tax; it’s a mechanism to prepay normal income tax, reducing large yearend liabilities. Underestimation triggers Section 89quat interest; a timely third/top-up curbs that exposure. [sars.gov.za] 

Quarter Markers (useful for planning) 

• End of 1st fiscal quarter: 30 Jun — align VAT cycles, WSP/ATR work (already due by 30 Apr), and PAIA submissions (closing 30 Jun). [inforegulator.org.za] 
• End of 2nd fiscal quarter: 30 Sep — consider PIT/CIT topup for Feb yearends to mitigate interest. [sars.gov.za] 
• End of 3rd fiscal quarter: 31 Dec — check VAT cycles (manual 25th, electronic last business day), excise calendars, and payroll reconciliation readiness. [mondaq.com], [securitax.co.za] 

End of 24/25 Financial Year 

• What & why: For individuals and many provisional taxpayers, the 2024/2025 tax year closes on 28 Feb 2025—these anchor later filing-season windows and final payments. 
• Where: SARS eFiling / SARS MobiApp. 
• Penalties for late actions tied to this year: Administrative penalties accrue monthly if returns or payments (for that year) are late—R250 up to R16,000 per month based on taxable income. [mcmsgaccou…ants.co.za] [sars.gov.za] [mondaq.com] 

Start of 25/26 Financial Year 

• What & why: New tax year for individuals/provisional taxpayers begins 1 Mar 2025—used for determining 2026 filing season and 2026 provisional payments timelines. 
• Where: Planning on SARS eFiling. [mcmsgaccou…ants.co.za] [sars.gov.za] 

Annual Filing Season — Individuals (ITR12) & Trusts (ITR12T) 

Start of Filing Season 2026 (Individuals)  

• What & why: SARS annually opens the individual filing season in July, with auto- assessments preceding it. Expect similar timelines to 2026 (official dates announced midyear). Filing late triggers monthly administrative penalties (R250–R16,000, scaled by income). Auto‑assessment means many taxpayers are assessed automatically, but you must still review SARS’ assessment and correct it if needed. Indicative window (based on 2025): Auto-assessment in early July; eFiling window for nonprovisional late July – late Oct; provisional taxpayers until mid January the following year. (Watch for SARS’s 2026 announcement.) 
• Where: eFiling / MobiApp. 
• Penalties: Monthly admin penalties for late returns, scaling by income (R250–R16,000). [sars.gov.za], [fullview.co.za] [sars.gov.za] [mondaq.com] 

Start of Filing Season 2026 for Trusts (ITR12T) 

• What & why: Trusts file ITR12T during filing season; in 2025 the window aligned with Sep–Jan. Expect SARS to confirm exact 2026 dates midyear. 
• Where: eFiling (Trust profile) or SARS branch for small trusts not on eFiling. 
• Penalties: SARS has proposed fixed admin penalties for trusts failing to file, signalling stricter enforcement. [sars.gov.za] [businesstech.co.za] 

End of Filing Season 26 for Individuals 

• What & why: For nonprovisional filers, the window typically closes around Oct; provisional filers have until mid-January 2027 for the 2026 filing season. SARS will issue exact dates. 
• Penalties: Admin penalties per month and interest on unpaid assessed tax. [sars.gov.za] [mondaq.com] 

End of Filing Season (general reminder) 

What & why: SARS announces the official “end of filing season” dates each year (nonprovisional vs provisional). For 2025, nonprovisional closed 20 Oct 2025; provisional/trusts closed 19 Jan 2026—a useful pattern for planning 2026. [sars.gov.za], [fullviewco.za] 

Employment and Skills Reporting 

Employer Interim Reconciliation (EMP501) submission deadline 

• What & why: Mid‑year reconciliation of PAYE, UIF, SDL and IRP5/IT3(a) certificates for 1 Mar – 31 Aug period. Timely submission preserves ETI and avoids penalties. The EMP501 ties EMP201 declarations, payments, and IRP5/IT3(a) together. Any mismatch blocks certificate processing and can disqualify ETI claims. SARS performs Employment Taxes Validation (ETV) on IRP5 data — errors trigger rectification letters. [sars.gov.za], [payspace.com] 
• When (last cycle as guide): 22 Sep – 31 Oct 2025; Expect late Sep–Oct 2026, subject to SARS confirmation. 
• Where: e\@syFile Employer (Thin Client) or eFiling (≤50 employees). 
• Penalties: Up to 1% of annual PAYE per month (capped at 10%) for late filing; ETI forfeiture for non‑compliance; criminal sanctions for failing to deduct/remit. [sars.gov.za] [pinionafrica.com] 

Employment Equity (EE) Reporting 

• Operates on a reporting cycle from September to August each year. 
• Compliance is assessed against approved Employment Equity (EE) Plans and Employment Equity Analysis and Targets (EAPs). 
• Reports must be submitted no later than 15 January annually. 
• EE compliance is critical for doing business with the state and for meeting legal compliance. 
• While governed by separate legislation, Employment Equity reporting should be aligned with Skills Development submissions, namely the WSP and ATR. 
• Within the B-BBEE scorecard, Employment Equity is one component under Management Control and Skills Development. 

Consequences of Non-Compliance with EE Legislation 

Failure to comply with Employment Equity requirements may result in: 

• Inspections conducted by the Department of Employment and Labour 
• Issuing of formal compliance orders 
• Financial penalties, which may range between R1.5 million and R2.7 million, or be calculated as a percentage of annual turnover, depending on the severity and frequency of non-compliance 

Skills Development Reporting (WSP and ATR) 

• Most Sector Education and Training Authorities (SETAs) require Workplace Skills Plans (WSPs) and Annual Training Reports (ATRs) to be submitted by 30 April each year. 
• For the 2026–2027 skills planning cycle, multiple SETAs have confirmed 30 April 2026 as the official submission deadline. 
• Deadline extensions are rare but may be granted in exceptional situations (such as system outages). In some previous years, certain SETAs extended deadlines to 31 May, but this is not the norm and depends on the SETA and annual regulation. 

Benefits of Submitting WSP and ATR on Time 

Submitting both reports by the required deadline allows employers to: 

• Access mandatory SETA grants, typically up to 20% of the Skills Development Levy (SDL) paid 
• Retain eligibility for discretionary funding, including learnerships, internships, and bursaries 
• Optimise their B-BBEE Skills Development score, which is a Priority Element 

Risks of Not Submitting Skills Development Reports 

If WSP and ATR submissions are not completed by the deadline: 

• Mandatory grant payments (approximately 20% of SDL) are forfeited 
• Employers lose access to discretionary grant funding (learnerships, internships, bursaries) 
• Missed grants cannot be claimed retroactively once the submission window has closed 

Submission Process and SETA Allocation 

• All WSP and ATR submissions are completed through the relevant SETA’s online system. 
• Each employer is linked to one primary SETA, determined by:  
• The organisation’s main business activity 
• The SIC code used when registering with SARS 

Examples of Common SETAs 

• AgriSETA – Agriculture and related services 
• MICT SETA – Information technology and communications 
• merSETA – Manufacturing, engineering, and related industries 
• Services SETA – General services sector 
• HWSETA – Health and social development 
• BankSETA – Banking and financial services 

COIDA Return of Earnings (ROE) – 2026 Overview 

According to the latest available guidance on South Africa’s Compensation for Occupational Injuries and Diseases Act (COIDA), the 2026 Return of Earnings (ROE) submission is expected to follow the standard annual process applied in previous years. 

Important note: The information below is aligned with patterns from the 2025/2026 submission cycle. As the official Government Gazette for 2026 is usually issued early in the year, employers should treat these requirements as indicative rather than final. 

1. Important Dates 

• ROE Submission Window: Typically opens on 1 April and closes on 31 May each year. 
• Actual Earnings Period: Covers remuneration paid between 1 March 2025 and 28 February 2026. 
• Provisional Earnings Period: Estimated earnings for 1 March 2026 to 28 February 2027. 
• Late Submission Penalty: Returns submitted after the deadline (normally 31 May) are generally subject to a 10% penalty on the assessed amount. Interest will be charged on late payment 
• Return usually has to be paid within 30 days from invoice date 

2. Required ROE Information 

Employers are required to complete and submit the W.As.8 Return of Earnings form, which includes the following details: 

• Actual Earnings (2025–2026): Total wages and salaries paid during the completed assessment year. 
• Estimated Earnings (2026–2027): Projected payroll figures for the upcoming year. 
• Number of Employees: Total headcount for the reporting period. 
• Business Activity Description: Accurate classification to ensure the correct risk category is applied. 

3. Financial Thresholds (Expected for 2025/2026) 

• Maximum Earnings Limit: The earnings ceiling used for assessment purposes is expected to remain aligned with the 2025/2026 threshold of R633,168 per employee per year. 
• Minimum Assessment Amount: For the 2025/2026 cycle, the minimum employer contribution was set at R1,621. 
• Maximum earnings limit for 2026/2027 – will be released in due course 

4. Submission Process 

• Online Platform: All ROE submissions must be completed via the Compensation Fund’s online system at 
  https://cfonline.labour.gov.za. 
• Employer Registration: New employers are required to register with the Compensation Fund within 7 days of hiring their first employee. 
• Letter of Good Standing: Once the ROE has been submitted and the assessment invoice settled, employers may apply for a Letter of Good Standing. 

5. Documentation and Information Needed 

To ensure a successful submission, employers should have the following available: 

• Compensation Fund Reference Number: A 12-digit number, typically beginning with “99”. 
• CIPC Registration Documents: Proof of company registration. 
• Identification Documents: Copies of IDs for directors or business owners. 
• Payroll Records: Accurate and detailed payroll information for the relevant assessment period. 

Disclaimer 

Employers are strongly encouraged to verify final submission dates, thresholds, and requirements by consulting the Department of Employment and Labour or a qualified professional advisor once the official 2026 Government Gazette is released. 

POPIA & PAIA Compliance 

POPI Compliance (Protection of Personal Information Act) 

POPIA requires organisations to lawfully collect, process, store, and protect personal information. 
Compliance is ongoing and should be reviewed annually. 

Key compliance requirements: 

• Appointment and registration of an Information Officer (IO) and Deputy Information Officers withthe Information Regulator 
• Approved POPIA policies and procedures (Privacy Policy, Information Security Policy, Retention Policy, Breach Response Procedure, etc.) 
• Consent mechanisms and lawful processing conditions in place 
• Third-party operator agreements and confidentiality undertakings 
• Staff awareness and training 
• Incident and data breach response processes 

Where registration is done: 

Information Regulator eServices Portal (IO & DIO registration and status) 

Why annual reviews are essential: 

• Ensure policies remain aligned to business operations 
• Verify operator contracts and consent mechanisms remain valid 
• Confirm breach response readiness 
• Maintain audit-ready compliance files 

Failure to comply can lead to: 

• Investigations by the Information Regulator 
• Enforcement notices and compliance orders 
• Administrative fines of up to R10 million 
• Civil claims and reputational damage 
• Risk to client and tender credibility 

PAIA Annual Report Submissions (Promotion of Access to Information Act) 

All public and private bodies must submit an annual PAIA report to the Information Regulator — even if no information requests were received. 

• What & why: 
  • Confirms how access-to-information requests were handled 
  • Forms part of the Information Regulator’s POPIA & PAIA enforcement oversight 
  • Required for governance, compliance, and due diligence checks 
• When: 
  • Reporting window opens 1 April 
  • Submission deadline 30 June each year 
  • No extensions are granted 
• Where submissions are done: 
  • Information Regulator eServices Portal 
  • IO / DIO / Head of Private Body must be registered to submit 

Failure to submit can lead to: 

• Enforcement action by the Information Regulator 
• Public listing of non-compliant entities 
• Negative impact on tenders, procurement processes, and due diligence 
• Reputational and governance risk 

Additional “Don’t Miss” Dates 

CIT Provisional Tax Payments (for Feb yearend companies) within 2026/2027 cycle 

• When: 31 Aug 2026 (first), 28 Feb 2027 (second), 30 Sep 2027 (optional top-up). Adjust if your yearend differs (rule above). 
• Where: eFiling → IRP6. 
• Penalties: Late/underestimation penalties and interest. [sars.gov.za] [sars.gov.za] [finad.co.za] 

Employer Annual Reconciliation (EMP501) 

• What & why: Annual reconciliation for 1 Mar – 28 Feb ensuring all IRP5s/IT3(a) match EMP201 totals; necessary for employees’ filing. 
• When: Historically 1 Apr – 31 May following year (e.g., 2026 window for the 2025/26 period). Expect similar timing for 2027. 
• Where: e\@syFile Employer / eFiling (depending on payroll size). 
• Penalties: Late/incorrect returns trigger admin penalties and ETI consequences. [accounting…demy.co.za] [sars.gov.za] [pinionafrica.com] 

Penalties & Consequences — Summary Cheat Sheet 

• PAYE/EMP201: 10% late payment penalty + interest; risk of criminal sanctions for failures to deduct/remit. [mondaq.com] 
• VAT201: Manual due 25th; eFiling last business day—late = interest/penalties (SARS clarifies eFiling due is last business day). [mondaq.com], [sataxguide.co.za] 
• Provisional Tax (IRP6): Late payment penalties (often 10%), underestimation interest if estimates too low; optional top-up helps reduce interest. [sars.gov.za] 
• EMP501: Up to 1% of annual PAYE per month (capped at 10%); ETI can be forfeited; criminal exposure for serious failures. [pinionafrica.com] 
• Excise: Interest and penalties for late submission/payment per product schedule. [sars.gov.za] 
• POPIA: Administrative fines up to R10 million; Investigations by the Information Regulator, Enforcement notices and compliance orders, Civil claims and reputational damage, Risk to client and tender credibility. 
• PAIA reports: Enforcement action by the Information Regulator, Public listing of non-compliant entities, Negative impact on tenders, procurement processes, and due diligence, Reputational and governance risk 

“Where to Submit” — One page routing 

• Income Tax (ITR12/ITR12T), Provisional (IRP6), VAT201: SARS eFiling / MobiApp; payments via eFiling/EFT using PRN. [sars.gov.za], [sars.gov.za] 
• PAYE/EMP201 & EMP501: e\@syFile Employer (Thin Client) or eFiling (smaller payrolls). [sars.gov.za] 
• Excise: SARS Customs & Excise schedules & channels per product. [sars.gov.za] 
• PAIA Annual Reports & POPIA IO & DIO registration: Information Regulator eServices portal. [inforegulator.org.za], [eservices….tor.org.za] 
• WSP/ATR: Your SETA portal (e.g., MICT LMS, LGSETA Pulse, EWSETA InteGREAT). [mict.org.za], [lgseta.org.za], [ewseta.org.za] 

Pro Tips for you and your team 

1. Set two reminders for VAT and PAYE: the 25th / last business day (VAT) and the 7th (PAYE)—plus roll-backs when dates hit weekends/public holidays. [mondaq.com], [sars.gov.za] 
2. Use a quarter end checklist (Jun/Sept/Dec): reconcile payroll vs. EMP201 totals; precalculate provisional top-ups before interest kicks in. [sars.gov.za] 
3. Lock in WSP/ATR prep by March so you never scramble before 30 April. No extensions! [mict.org.za] 
4. Do a POPIA Mini audit every April: confirm IO registration and schedule your PAIA report (1 Apr–30 Jun). [inforegulator.org.za], [eservices….tor.org.za] 

Legislative Reference 

Income tax Act Section 67

Effective February 2026, the South African Revenue Service (SARS) will apply Section 67 of the Income Tax Act with no exceptions. Employers will be required to include valid Income Tax Reference Numbers for every employee, who is liable to pay tax or have PAYE deducted, when submitting their PAYE reconciliations. If an employee is below the tax threshold, a valid tax number is not necessary for them in order to file the EMP501 return. Any reconciliation files that do not contain these numbers will be declined, and employers who fail to comply will face administrative penalties, as the previously applied leniency has been discontinued. 

Section 67 Compliance Requirements for 2026 

• Compulsory Tax Reference Numbers: All employees who are liable to pay tax or have PAYE deducted must be registered with SARS and have a valid income tax number before the 2026 PAYE reconciliation is submitted. 
• Grace Period Withdrawn: In prior years, missing tax numbers in e@syFile submissions generated warnings only. From February 2026 onwards, such submissions will be rejected outright. 
• Penalties for Non-Compliance: Employers who do not meet the requirements of Section 67 will be subject to administrative penalty assessments. 
• Recommended Employer Action: Employers should begin validating existing tax numbers or registering employees with SARS as soon as possible to prevent delays or rejections during reconciliation submissions. 

This enforcement forms part of SARS’s broader initiative to improve accuracy, strengthen compliance, and enhance data integrity across PAYE reporting systems. 

Ready to Take Control of Your Compliance? 

Contact us today! 

 info@pinionza.com 
🌐 https://www.pinionafrica.com 

Disclaimer: The information contained below is provided for general information purposes only and is subject to change in accordance with updates issued by the relevant authorities. While every effort has been made to ensure accuracy, we make no representations or warranties of any kind regarding the completeness or reliability of the information. We accept no liability for any errors, omissions, or for any loss or damage arising from reliance placed on the information provided.