Every recurring SARS deadline for South African businesses — EMP201, VAT201, EMP501, provisional tax and annual returns — in one place.
| When | What to do |
|---|---|
| By the 7th | Submit the EMP201 and pay PAYE, UIF and SDL for the previous month (last business day before, if the 7th is a weekend or public holiday) |
| Monthly | Declare employee UIF details to the Department of Employment and Labour |
| By the 25th | Monthly VAT vendors (Category C, turnover above R30 million): submit the VAT201 — or by the last business day of the month on eFiling |
| Month end | Close the books: bank reconciliation, payroll journal, VAT review |
Late payment of PAYE, UIF or SDL brings an automatic 10% penalty plus interest, so treat the 7th as a hard deadline.
Most vendors are in Category A or B and file every two months. The VAT201 and payment are due by the 25th of the month after the period ends, or by the last business day of that month if you file and pay on eFiling. Check your category on eFiling — Category A periods end in odd months, Category B periods in even months.
| What | When |
|---|---|
| Interim EMP501 | Reconciliation for March to August, submitted in the September–October window |
| Annual EMP501 and IRP5s | Reconciliation for the full tax year (March to February) and IRP5/IT3(a) certificates to employees, in the April–May window |
| Provisional tax (companies) | First payment within six months of the start of the year of assessment, second by its last day |
| Event | What to do |
|---|---|
| Taxable supplies pass R2.3 million in 12 months | Register for VAT with SARS within 21 business days |
| You take on your first employee | Register with SARS as an employer for PAYE (and UIF and SDL where they apply) |
| Annual payroll is expected to exceed R500,000 | Register for and start paying the Skills Development Levy |
| An employee leaves | Final pay, UIF documents and the employee’s tax certificate |
ETaxFlow builds your VAT201 figures for each period, runs PAYE, UIF and SDL payroll with EMP201 totals each month and keeps the year-to-date data for the EMP501. For the detail behind each date, read the VAT guide and the PAYE, UIF and SDL guide.
By the 7th of the month after the month in which salaries were paid, or the last business day before it if the 7th is a weekend or public holiday.
By the 25th of the month after the tax period ends, or the last business day of that month for returns and payments made on eFiling.
Twice a year: the interim reconciliation for March to August in the September–October window, and the annual reconciliation for the full tax year in the April–May window.
On 1 March. It ends on the last day of February.