South African Employer Compliance Calendar: Every Deadline for 2026–2027
Missing employer compliance deadlines South Africa‘s authorities set is expensive precisely because the deadlines are predictable — the penalties are for forgetting, not for failing at something difficult. This calendar collects every recurring employer deadline from SARS, the Department of Employment and Labour, the Compensation Fund and CIPC in one place, month by month, with a printable checklist at the end. Dates are as published at July 2026; always confirm the current season’s dates with the official source linked in each section.
- ✔The 7th of every month is the employer’s standing deadline: EMP201 payment and UIF declarations.
- ✔May is the heaviest month: EMP501 annual (31 May) and the COIDA Return of Earnings window closes (31 May).
- ✔September opens EE reporting season; online submissions run to 15 January.
- ✔Every 1 March a new national minimum wage applies — R30.23/hour from 1 March 2026.
- ✔Your CIPC annual return is due in your company’s registration month — it is the most-forgotten deadline of all.
Every month: the standing employer deadlines
| Deadline | What | Authority | Miss it and… |
|---|---|---|---|
| By the 7th | EMP201 return + payment of PAYE, UIF and SDL for the previous month (nil returns still required) | SARS | 10% late-payment penalty plus interest |
| By the 7th | UIF employee declarations for the month via uFiling | Dept of Employment & Labour | Employees’ claims can fail; arrears plus penalties |
| As it happens | UI-19 whenever an employee starts, leaves or changes details | Dept of Employment & Labour | Claim delays; compliance findings at inspection |
Full walkthroughs: the EMP201 monthly return and monthly UIF declarations. Note the EMP201 deadline shifts to the last business day before the 7th when the 7th falls on a weekend or public holiday.
Two rules make the monthly cycle painless. First, run payroll early enough to review the EMP201 before filing — errors fixed before the 7th cost nothing, errors fixed after cost penalties. Second, treat the UIF declaration as part of payroll, not a separate task: the same employee list feeds both systems, and keeping them in sync is what keeps your workers claim-ready.
January – March
| Date | Deadline | Details |
|---|---|---|
| 15 January | EE online reporting closes | Final day for online EEA2/EEA4 submissions for the previous season (designated employers, 50+ staff) |
| February | NMW gazette watch | The annual national minimum wage amendment is typically gazetted in February — plan payroll adjustments |
| 1 March | New NMW effective | R30.23/hour from 1 March 2026 (EPWP R16.62). Update payroll, contracts referencing the NMW, and posters |
| 1 March | New payroll tax year starts | New EMP501 period begins; check the year’s tax tables and thresholds in your payroll setup |
Rates and common mistakes: National Minimum Wage 2026.
Q1 is also the right time to sanity-check the whole payroll setup before the new tax year: confirm employee tax numbers and addresses, review whether any salaries will fall below the incoming minimum wage after 1 March, and make sure last year’s filing problems (rejected EMP501s, missing certificates) are resolved before the annual season opens in April.
April – June
| Date | Deadline | Details |
|---|---|---|
| 1 April | COIDA Return of Earnings window opens | Declare actual earnings for the past year and provisional earnings for the year ahead — see the ROE guide |
| April | EMP501 annual season opens | Reconciliation for the full tax year (1 March–28/29 February) opens — do not wait for 31 May |
| 31 May | EMP501 annual reconciliation due | Submit EMP501 + IRP5/IT3(a) certificates. Late = 1% of annual PAYE per month, up to 10% |
| 31 May | COIDA ROE window closes | Late ROE = penalties and interest, and your Letter of Good Standing becomes unissuable |
| June | Issue IRP5s to employees | Employees need certificates for their own tax season — 14-day rule applies to anyone who left |
For the Return of Earnings you will need your actual total earnings (salaries, wages, overtime, allowances — with the standard exclusions) for the year ended February, plus an estimate for the year ahead. Pulling those numbers from payroll in early April turns the ROE into a 30-minute task instead of a month-end scramble — and it keeps your Letter of Good Standing issuable for tender season.
July – September
| Date | Deadline | Details |
|---|---|---|
| 1 September | EE reporting season opens | EEA2 (workforce profile) and EEA4 (income differentials) for designated employers — reporting guide |
| September | EE plan check | Plans should run 1 Sep 2025–31 Aug 2030 and align to the sector targets gazetted 15 April 2025 — sector targets explained |
| 1 October (first working day) | Manual EE submissions close | Online submissions continue to 15 January |
Q3 is the quiet quarter for most small employers — use it to catch up on anything the first half of the year exposed: register outstanding UIF employees, fix payslip formats, update contracts for the March wage change, and get the EE Online profile ready before the September rush if you are anywhere near the 50-employee line.
October – December
| Date | Deadline | Details |
|---|---|---|
| 31 October | EMP501 interim reconciliation due | For the period 1 March–31 August. Interim is NOT optional — same penalty regime as the annual |
| November | Year-end payroll prep | Verify employee details, addresses and tax numbers before the annual season; fix errors now, not in May |
| December | Leave & shutdown records | BCEA annual leave records must be current — see annual leave rules |
End the year by backing up your payroll records and confirming next year’s filing dates the moment SARS and the Department publish them.
Anniversary and event-based deadlines
| Trigger | Deadline | Details |
|---|---|---|
| Company registration month | CIPC annual return | Due annually in your registration month, with beneficial-ownership information current. From R100 + CIPC fees via Admin Boss |
| First employee starts | SARS employer registration — 21 days | EMP101e registration guide |
| First employee starts | COIDA registration — 7 days | COIDA registration guide |
| Annual payroll crosses R500,000 | SDL registration — 21 days | SDL guide |
| 50th employee hired | Become a designated EE employer | EE plan + reporting duties start — the 50-employee rule |
| Any workplace injury | Report to Compensation Fund | Report immediately; claim forms within prescribed periods — injury reporting guide |
| Employee resigns/is dismissed | IRP5 within 14 days | Also final UIF declaration and UI-19 |
| Any change in company details | Update SARS, UIF, Compensation Fund, CIPC | Address, directors, banking details — each authority separately |
Deadline playbooks
The week before each big deadline, work the matching playbook — each links to its full guide:
- EMP501 week: run the reconciliation, fix validation errors, submit, then issue IRP5s — EMP501 step-by-step
- COIDA ROE week: pull the year’s earnings figures, submit on ROE Online, diarise the assessment payment — ROE guide
- EE season: confirm designated status, update the workforce profile, submit EEA2/EEA4 online, request your compliance certificate — EE reporting guide
- Tender month: refresh the whole pack — the six tender documents
Note that several of these triggers can fire in the same week — hiring your first employee starts the 21-day SARS clock and the 7-day COIDA clock simultaneously, which is why the first-employee start page sequences them for you.
Printable one-page checklist
- ✓Every month, by the 7th: EMP201 filed + paid · UIF declarations done · UI-19 for any staff changes
- ✓15 January: EE online reporting closes (50+ employees)
- ✓1 March: new national minimum wage effective — payroll updated
- ✓1 April–31 May: COIDA Return of Earnings submitted + assessment paid
- ✓31 May: EMP501 annual reconciliation + IRP5s issued
- ✓1 September–15 January: EE reports submitted (designated employers)
- ✓31 October: EMP501 interim reconciliation
- ✓Registration month: CIPC annual return + beneficial ownership check
- ✓Continuous: payslips every pay run · records kept 3 years (BCEA) / 5 years (SARS) · POPIA-secure storage
- ✓Any event: new hire (SARS 21 days, COIDA 7 days) · leaver (IRP5 14 days, UI-19) · injury (report immediately)
Admin Boss tracks and files EMP501 reconciliations, COIDA Returns of Earnings and CIPC annual returns for clients — annual returns from R100 + CIPC fees. Phone 074 918 7130 or use the contact form.
Print the checklist and work down it on the first business day of each month. Ten minutes of checking beats the compound-interest reality of every penalty on this page.
- SARS — EMP201, EMP501 dates and penalties
- Department of Employment and Labour — EE reporting season dates
- Department of Employment and Labour — Compensation Fund ROE obligations
- uFiling System User Guide — monthly declarations by the 7th
- National Minimum Wage amendment — effective 1 March 2026
Always confirm current requirements with the official source — rules and deadlines change.
- ✔CIPC annual returns — R100 + CIPC fees
- ✔EMP501 & COIDA ROE tracked and filed for you
- ✔One point of contact for every deadline
Frequently asked questions
What is the most important monthly employer deadline in South Africa?
The 7th of every month: your EMP201 return and payment of PAYE, UIF and SDL must reach SARS by then, and your UIF employee declarations are due at the Department of Employment and Labour by the same date. If the 7th falls on a weekend or public holiday, file on the last business day before it.
What happens if I miss the EMP501 deadline?
SARS imposes a penalty of 1% of your annual PAYE liability for each month the EMP501 is outstanding, up to a maximum of 10% — and wilful non-submission is a criminal offence. File late rather than never, and ask SARS to remit penalties where you have reasonable grounds.
When is the COIDA Return of Earnings due?
The Return of Earnings (W.As.8) is filed annually in the window that typically runs from 1 April to 31 May. Late submissions attract penalties and interest, and you will not be able to generate a Letter of Good Standing until you are compliant again.
When must Employment Equity reports be submitted?
The EE reporting season opens on 1 September each year. Manual submissions close on the first working day of October and online submissions on 15 January. Only designated employers (50+ employees) file EEA2 and EEA4 reports.
When does the CIPC annual return deadline fall?
In your company's registration month, every year — it is tied to your incorporation date, not the calendar. File within that month (with the fee) and keep your beneficial-ownership record current. Miss it long enough and CIPC starts deregistration, which breaks tenders and bank accounts.
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.