Employer Deadlines: April to June 2026
If one quarter separates organised employers from penalised ones, it is Q2. The employer deadlines between April and June include the two biggest filings of the payroll year — the EMP501 annual reconciliation and the COIDA Return of Earnings — and both close on the same day, 31 May. Add the monthly cycle and April’s holiday cluster, and this is the quarter to work from a checklist. Here it is.
- ✔EMP501 annual reconciliation season runs from April to 31 May 2026.
- ✔The COIDA Return of Earnings window runs 1 April to 31 May 2026.
- ✔EMP201 remains due by the 7th of each month without exception.
- ✔April has four public holidays — plan the payroll run around them.
- ✔31 May is a double deadline: EMP501 and ROE close on the same day.
- ✔June is recovery month: confirm both filings were accepted and issue IRP5 certificates to staff.
Employer deadlines in April 2026
1 April: the COIDA Return of Earnings window opens — you declare actual 2025/26 earnings and estimate 2026/27, and your assessment follows (the ROE season guide). The EMP501 annual season opens the same month: reconcile the full tax year, generate IRP5/IT3(a) certificates, and submit (the EMP501 checklist). 7 April: March EMP201. Note the holiday cluster — Good Friday 3 April, Family Day 6 April, Freedom Day Monday 27 April — and pay early if your run dates collide.
One April habit pays for itself: submit the ROE in the window’s first week, while the portal is quiet, then give the EMP501 your full attention. The two filings use overlapping payroll data, so pulling the numbers once serves both.
Employer deadlines in May 2026
1 May is Workers’ Day — a paid public holiday, this year on a Friday. 7 May: April EMP201. 31 May: the double deadline — the EMP501 annual reconciliation and the COIDA Return of Earnings both close. Late EMP501s attract penalties of up to 10% of the year’s PAYE; a missed ROE means estimated assessments and a lost Letter of Good Standing. Neither deadline extends because the other one was busy.
Both filing systems slow down in the final week, every year. Submit the EMP501 and ROE by mid-May and spend deadline week on something profitable.
Employer deadlines in June 2026
7 June: May EMP201. 16 June: Youth Day, Tuesday — a normal midweek public holiday for pay purposes. June is recovery month: confirm both May filings were accepted, check your COIDA assessment notice against the return you submitted, and issue IRP5s to employees if you have not already. It is also a natural point for a mid-year payroll review — rates, ETI claims for young workers, leave balances.
The second half of the year brings the EMP501 interim season and the EE manual deadline — both previewed on the employer compliance calendar. The payroll fundamentals behind every date here are in the payroll and SARS pillar guide.
Always confirm current requirements with the official source — rules and deadlines change.
- ✔Interim & annual EMP501 submissions — request a quote
- ✔IRP5/IT3(a) certificates handled
- ✔Avoid the 10% late-submission penalty
Frequently asked questions
When is the EMP501 annual submission due in 2026?
The EMP501 annual reconciliation season opens in April 2026 and closes on 31 May 2026. Late submissions attract penalties of up to 10% of the total PAYE for the year, so file well before the deadline.
When is the COIDA Return of Earnings due in 2026?
The Return of Earnings window runs from 1 April to 31 May 2026. Missing it leads to estimated assessments — usually higher than actual — and blocks your Letter of Good Standing until corrected.
How do April's public holidays affect payroll?
April 2026 has four public holidays: Good Friday 3 April, Family Day 6 April, Freedom Day 27 April and Workers' Day on 1 May. If pay dates fall on or near them, run payroll early and communicate the payment date to staff in advance.
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.