Employer Deadlines: October to December 2026
The last quarter compresses the year’s hardest scheduling into twelve weeks. The employer deadlines from October to December combine a genuine filing deadline (31 October), the trickiest payroll month of the year, and a January obligation that must be prepared before everyone goes on leave. Employers who plan Q4 in October enjoy December; the rest spend it on hold with SARS. Here is the quarter.
- ✔Manual EE reporting closes 1 October for designated employers.
- ✔The EMP501 interim reconciliation closes 31 October.
- ✔December payroll must run early — banks and staff shut down before you do.
- ✔16, 25 and 26 December are public holidays; 25 December falls on a Friday in 2026.
- ✔The December EMP201 is due 7 January — in the middle of everyone’s leave.
Employer deadlines in October 2026
1 October: manual EE reporting closes for designated employers (the online window stays open to 15 January). 7 October: September EMP201. 31 October: the EMP501 interim reconciliation closes — submit the March–August period, issue nothing yet, but reconcile everything so the annual filing is arithmetic rather than archaeology. If you have been postponing payroll clean-up, this is the hard stop.
October is also the month to brief whoever runs December payroll — and to decide the early pay date now, while it is still a calm conversation. The December specifics are in the December payroll guide.
Employer deadlines in November 2026
7 November: October EMP201 — the last routine month of the year. November is preparation month: finalise the 13th cheque calculation if contracts provide for one, close out leave balances and communicate the carry-over rules (the leave rules), confirm December’s early pay date with the bank, and diarise the public holidays. Nothing is due in November except the monthly cycle — which is exactly why it is the month to get ahead.
Employer deadlines in December 2026
16 December (Day of Reconciliation, Wednesday), 25 December (Christmas, Friday) and 26 December (Day of Goodwill, Saturday) are all public holidays — pay rules are in the 2026 public holidays guide. 7 December: November EMP201. Then the December payroll itself: run it early, before the banking shutdown, and pay staff on the promised date — morale in December is payroll in December.
December’s EMP201 is due 7 January, when half the country is still on leave. Prepare the file in December, before the shutdown, and submit in the first days of January. Late is late, even with a beach in the background.
That closes the employer year — and January 2027 opens with the EE online window closing on the 15th. The perpetual version of this guide lives on the employer compliance calendar, with the payroll engine behind it all in the payroll and SARS pillar guide.
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 employer deadlines fall in October 2026?
Manual EE reporting closes 1 October for designated employers, the September EMP201 is due 7 October, and the EMP501 interim reconciliation for March to August closes on 31 October.
When should December payroll be run in 2026?
Run it early enough to pay staff before the banking shutdown and your own closure — most employers pay around mid-December. Confirm the date with your bank in November and communicate it to staff well in advance.
When is the December 2026 EMP201 due?
On 7 January 2027, during the holiday period. Prepare the reconciliation in December before the shutdown and submit in the first days of January — the deadline does not move for the festive season.
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.