What if the 7th falls on a Sunday?

The EMP201 and payment must be submitted by the last business day before the 7th.

Can I file an EMP501 late?

You can still submit, but SARS applies administrative penalties for each month the reconciliation is outstanding and may withhold employee assessments until certificates are correct.

When do new tax tables apply?

From 1 March each year, the start of the South African tax year, following the annual Budget.

Does Payroll Africa do this automatically?

Yes. Every calculation in this guide runs automatically inside Payroll Africa, from the monthly payslip through EMP201, EMP501 and IRP5 exports for SARS e@syFile.

How much does Payroll Africa cost?

From R79.99 per month for one employee, R479 for 35 and R4,899 for 500. No setup fee, free migration from Sage, SimplePay, PaySpace or a spreadsheet, cancel anytime.

Compliance calendar

South African payroll deadlines and compliance calendar

South African employers face one monthly payroll deadline and a handful of annual ones. EMP201 and payment are due by the 7th of the following month, the interim EMP501 covers March to August, the annual EMP501 and IRP5 certificates follow the end of February, and the COIDA Return of Earnings is filed separately with the Compensation Fund.

Start free trial See pricing

SARS-aligned 2025/26 No credit card Free migration

Payroll Africa Editorial · SARS Payroll Compliance Team

The Payroll Africa editorial team is composed of registered tax practitioners, payroll administrators and BCEA specialists who maintain the SARS PAYE, UIF, SDL and ETI engines that power the platform. Every article is reviewed against the current SARS BRS and Basic Conditions of Employment Act before publication.

SARS registered tax practitioners
SAPA-affiliated payroll administrators
BCEA and LRA compliance reviewers

Last updated 15 Aug 2026

Monthly deadlines

The EMP201 declares PAYE, UIF, SDL and any ETI claimed for the month, and the payment must clear by the same date. When the 7th falls on a weekend or public holiday, the deadline moves to the last business day before it.

EMP201 return and payment — by the 7th of the following month
UIF employee declaration to the Department of Employment and Labour — monthly via uFiling
UI19 on termination — within seven days of the employee leaving

Bi-annual and annual deadlines

The EMP501 reconciles the EMP201s filed, the payments actually made and the tax certificates issued. Differences must be explained, and unmatched amounts are the most common cause of SARS queries.

Interim EMP501 (1 March – 31 August) — submission window usually September to October
Annual EMP501 (full tax year) — window usually April to May
IRP5/IT3(a) certificates to employees — after the annual EMP501 is accepted
COIDA Return of Earnings (W.As.8) — filed with the Compensation Fund, typically by the end of the extended window announced each year

Penalties for missing a deadline

Late payment of PAYE attracts a 10% penalty on the amount due plus interest, applied automatically. Late or incorrect EMP501 reconciliations can attract administrative penalties of up to 1% of the annual PAYE per month outstanding, escalating for each month the failure continues. Failing to issue IRP5 certificates leaves employees unable to file their own returns and is itself an offence.

Staying ahead of the calendar

Payroll Africa produces the EMP201 figures as soon as a run is approved, keeps a filing history per period, and warns before a period is left unprocessed. The regulatory updates feed on the site tracks SARS and Department of Employment and Labour changes so a shifted submission window does not catch you out.

Frequently asked questions

Ready to run compliant SARS payroll?

Start free, migrate in a day, and process your first payroll in minutes.

Start free trial Talk to us