Employer Deadlines: January to March 2026

⚡ Quick answer

The first quarter’s employer deadlines: EMP201 and UIF declarations by the 7th every month, EE online reporting closes 15 January, provisional tax ends February, the 2025/26 tax year closes 28 February, and the new national minimum wage starts 1 March. Miss none of them — each carries its own penalty.

Q1 is the quiet quarter that punishes complacency. The employer deadlines between January and March include the only two dates most small employers have never heard of — the 15 January EE window and the 1 March wage change — alongside the monthly rhythm that never stops. Here is the quarter, month by month, with what each date demands from you.

Desk calendar showing January to March 2026 employer deadlines with SARS and labour dates circled — Employer Deadlines: January to March 2026

📌 Key takeaways

✔EMP201 is due by the 7th of every month, for the previous month’s payroll.
✔EE online reporting closes 15 January — designated employers only.
✔The 2025/26 tax year ends 28 February; provisional tax follows the same date.
✔The national minimum wage rises to R30.23 per hour on 1 March 2026.
✔March is prep month: EMP501 annual season and COIDA ROE both open in April.

Employer deadlines in January 2026

7 January: your December EMP201 — PAYE, UIF and SDL — is due, and January’s public holidays make early submission wise. Monthly UIF declarations through uFiling run on the same rhythm. 15 January: the online EE reporting window closes for designated employers (50+ staff) — miss it and you wait for next year while your compliance certificate options narrow, as set out in the EE reporting deadline guide.

January is also when employees ask for IRP5s out of season. You are not obliged to issue mid-year certificates except on termination — point them to the EMP501 cycle instead.

Employer deadlines in February 2026

7 February: January’s EMP201. 28 February: the 2025/26 tax year closes, and the second provisional tax payment falls due for February year-end companies and for individuals trading in their own name. February is also your last month to fix payroll data at source — every error still in the system after the 28th flows straight into the EMP501 annual reconciliation.

ℹ️ The February data scrub
Before the tax year closes: verify ID numbers, tax references and addresses for every employee, reconcile UIF and SDL totals against your declarations, and clear outstanding leaver certificates. The EMP501 season rewards the prepared.

Employer deadlines in March 2026

1 March: the new tax year begins and the national minimum wage rises to R30.23 per hour — every payslip, contract annexure and wage schedule must reflect it from the first March shift (the full NMW update). 7 March: February’s EMP201, closing the old tax year’s monthly cycle. Human Rights Day falls on Saturday 21 March this year — no Monday observance applies.

Use late March to stage April: the EMP501 annual season and the COIDA Return of Earnings window both open then. The full year, all twelve months, sits on the employer compliance calendar, and the payroll mechanics behind every one of these dates are in the payroll and SARS pillar guide.

📚 Official sources & references

Always confirm current requirements with the official source — rules and deadlines change.

🔗 Keep reading

Full guide: South African Employer Compliance Calendar: Every Deadline for 2026–2027 →EE reporting deadline →NMW 2026 update →Payroll & SARS pillar →Employer Deadlines: April to June 2026 →Employer Deadlines: July to September 2026 →Employer Deadlines: October to December 2026 →

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Frequently asked questions

What employer deadlines fall in January 2026?

The December EMP201 by 7 January, monthly UIF declarations, and the 15 January closing of online EE reporting for designated employers with 50 or more staff.

When does the 2025/26 tax year end for payroll?

On 28 February 2026. The second provisional tax payment falls due the same day, and all payroll data must be clean by then because it feeds directly into the annual EMP501 reconciliation.

What changes for employers on 1 March 2026?

The national minimum wage rises to R30.23 per hour from 1 March 2026, and the new tax year begins. Payslips, wage schedules and any contract annexures showing hourly rates must be updated from that date.

Written and reviewed by Andre van Niekerk — registered tax practitioner and founder of Admin Boss, with 20+ years helping South African businesses with SARS, CIPC and labour-department compliance.
Last reviewed: July 2026 · How we research our guides

EmployerGuide.online provides general information about South African employer obligations — not legal, tax or professional advice for your specific situation. Laws, rates and deadlines change; confirm current requirements with the official sources linked above, or ask Admin Boss. See our disclaimer.