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    Filing calendar

    SARS Payroll Deadlines 2026/27

    South African employers generally submit and pay EMP201 by the 7th of the following month. Plan interim EMP501 reconciliation for 31 October and annual reconciliation for 31 May, with annual IRP5 certificates. Maintain separate UIF declarations and COIDA returns, and check official filing-season notices for confirmed dates, extensions and non-business-day adjustments.

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    Filing calendar: reference table

    SARS Payroll Deadlines 2026/27
    MonthMonthly filingAdditional milestone
    March 2026February EMP201/UIF by 7 MarchTax year starts; typical COIDA window opens
    April 2026March EMP201/UIF by 7 AprilPrepare prior-year EMP501
    May 2026April EMP201/UIF by 7 MayPrior-year annual EMP501 and IRP5s: 31 May
    June 2026May EMP201/UIF by 7 JuneTypical COIDA window closes 30 June
    July 2026June EMP201/UIF by 7 JulyReconcile year-to-date balances
    August 2026July EMP201/UIF by 7 AugustInterim period ends 31 August
    September 2026August EMP201/UIF by 7 SeptemberPrepare interim EMP501
    October 2026September EMP201/UIF by 7 OctoberInterim EMP501: 31 October
    November 2026October EMP201/UIF by 7 NovemberResolve reconciliation differences
    December 2026November EMP201/UIF by 7 DecemberAllow for holiday banking cut-offs
    January 2027December EMP201/UIF by 7 JanuaryReview employee certificate details
    February 2027January EMP201/UIF by 7 FebruaryTax year ends 28 February
    March 2027February EMP201/UIF by 7 MarchPrepare 2026/27 annual reconciliation
    May 2027April EMP201/UIF by 7 May2026/27 annual EMP501 and IRP5s: 31 May

    Monthly EMP201 and UIF obligations

    EMP201 declares PAYE, UIF, SDL and any ETI claim. The standard deadline is the 7th of the following month; where that falls on a weekend or public holiday, SARS payment is due on the preceding business day. The table shows nominal dates, not adjusted banking deadlines.

    SDL is generally 1% of leviable remuneration where annual payroll exceeds R500,000, subject to statutory exemptions.

    UIF contributions are due within seven days after month-end. Submit employee declarations through the applicable UIF channel, including uFiling where used. Employers paying UIF through SARS must still maintain UIF employee declarations and avoid duplicate payments.

    • Reconcile payroll totals before submitting.
    • Confirm payment clearance and bank cut-off times.
    • Retain submission receipts and payment references.

    EMP501, IRP5 and COIDA planning

    The interim EMP501 covers March to August and is planned for 31 October. The annual EMP501 covers March to February and is planned for 31 May after year-end. Confirm each filing season against SARS notices.

    Issue employees' annual IRP5/IT3(a) certificates with the annual reconciliation process. COIDA W.As.8 filing typically runs from 1 March to 30 June; confirm the Compensation Fund's announced window.

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