Working back from the seventh
Employer deductions are declared and paid with the EMP201 by the seventh of the following month. That date drives payroll close.
Final payroll approved and bank file released
PAYE, UIF and SDL liabilities reconciled to the payroll register
EMP201 submitted and paid
Evidence filed for the auditor
Tax and VAT
VAT201 follows the vendor's filing category and eFiling cut-off. Confirm current dates with SARS.
Reconcile the VAT control account before filing
Check input tax against valid tax invoices
Review provisional tax payments and top-ups at the half-year and year-end
Review withholding tax on cross-border payments
Twice a year and once a year
Reconciliations and returns that sit above the month.
EMP501 interim reconciliation for March to August, and annual for the year to February
IRP5 and IT3(a) certificates from the reconciliation
COIDA return of earnings
Annual income tax and the supporting schedules
Häufig gestellte Fragen
Who should own the calendar?
The financial controller, with named owners per task and a deputy for each.
General information, not tax or legal advice. Rates, thresholds, due dates and filing rules change; confirm the current position with SARS, the relevant regulator or your registered tax practitioner before relying on it.
Last reviewed 2026-10-12