South African companies face a year-round calendar of tax and regulatory deadlines, spanning PAYE, EMP501, VAT, provisional and income tax, plus CIPC annual returns and beneficial ownership filings. This guide sets out the main dates and compliance points that companies should track to avoid unnecessary penalties, interest and administrative disruption.
Monthly PAYE deadlines
Employers must submit the EMP201 declaration and pay PAYE, UIF and SDL every month. The return and payment are due by the 7th of the following month, or the last business day before that date if the 7th falls on a weekend or public holiday.
Late EMP201 submissions or payments can result in penalties and interest. For this reason, many businesses set an internal payroll cut-off a few days before the statutory deadline so that approvals and cash flow planning can be completed in time.
EMP501 reconciliation deadlines
In addition to the monthly EMP201 process, employers must complete the EMP501 employer reconciliation twice each year.
- Interim EMP501: Covers the period from 1 March to 31 August and is generally due by 31 October.
- Annual EMP501: Covers the full reconciliation year from 1 March to the end of February and is commonly due by 31 May, together with employee tax certificates such as IRP5s and IT3(a)s.
Employers should ensure that payroll records, monthly EMP201 declarations and payments all reconcile before submitting the EMP501, as inconsistencies can create SARS queries and delays for employees during tax season.
VAT deadlines
VAT vendors must submit VAT201 returns and pay any VAT due by the last business day of the month following the end of the relevant VAT period, depending on the filing method. For eFiling users, SARS generally allows submission up to the last business day of that following month.
It is also worth noting that a business is not automatically required to register for VAT from day one. From 1 April 2026, compulsory VAT registration generally applies once taxable supplies exceed R2.3 million in any consecutive 12-month period, while voluntary registration may be available from R120,000 in taxable supplies over the same period. This means smaller businesses do not necessarily need to register immediately, and in some cases, it is better to assess the commercial and cash-flow impact before choosing voluntary registration.
Many vendors are registered on bi-monthly cycles, although some fall into monthly or six-monthly categories depending on turnover and sector. It is therefore important to confirm the vendor category on the SARS profile and then diarise the correct return months in advance.
Provisional tax deadlines
Companies in South Africa are provisional taxpayers and must submit IRP6 returns during the year based on estimated taxable income.
- First provisional submission and payment: Due six months after the start of the financial year.
- Second provisional submission and payment: Due on or before the company’s financial year-end.
- Third or top-up payment (optional): Due six months after year-end and is often used to reduce interest where earlier estimates were too low.
For a company with a February year-end (the standard to align with the tax year), the first provisional tax deadline will typically fall on 31 August, the second on the last day of February, and the optional top-up payment on 31 August of the following year. Underestimation can lead to additional tax and interest, so estimated taxable income should be reviewed carefully before each IRP6 submission.
Company income tax return (ITR14)
Every company must submit an annual ITR14 income tax return to SARS. SARS allows 12 months from the financial year-end for submission of the ITR14.
As an example, where a company’s financial year ends on 28 February 2026, the ITR14 would generally be due by 28 February 2027. Late submission can result in administrative penalties and may affect the company’s ability to obtain tax compliance confirmation where that is needed for tenders, financing or other commercial transactions.
CIPC annual returns
SARS deadlines are not the only dates that matter. Companies must also keep their CIPC records up to date by filing an annual return each year.
All companies and close corporations must file annual returns with CIPC within 30 business days after the anniversary of their date of incorporation. This deadline is linked to the incorporation date, not the financial year-end, which is why it is often missed when businesses only monitor their accounting calendar.
Failure to submit annual returns for two or more consecutive years can result in deregistration proceedings. That can create practical issues for bank accounts, contracts, tax registrations and general trading status.
Beneficial ownership submissions
Most South African companies must also submit and maintain beneficial ownership information with CIPC.
The key timing rules include the following:
- New companies incorporated after 24 May 2023 must generally submit beneficial ownership information within 10 business days of incorporation.
- Existing companies are generally expected to file beneficial ownership information as part of their annual return cycle, within 30 business days of the anniversary of incorporation.
- Any subsequent change in beneficial ownership should be reported within 10 business days of the change.
CIPC has linked beneficial ownership compliance to annual return processing, which means annual returns may not be accepted without a compliant beneficial ownership filing. Businesses should therefore treat this as an ongoing secretarial compliance requirement rather than a once-off filing.
Practical planning points
A well-managed compliance calendar should include monthly PAYE and VAT deadlines, bi-annual EMP501 reconciliations, provisional tax payment dates, annual ITR14 deadlines, and relevant CIPC anniversary-based filings. This is especially important where a business has multiple entities, different year-ends, or a growing payroll.
For the retainer clients at Smith and Rossi, these deadlines and submissions are monitored as part of the ongoing compliance process, helping ensure filings are handled timeously and key dates are not overlooked.