SA Payroll Compliance Calendar 2026/2027
Missing a SARS deadline doesn’t just mean a penalty. It means phone calls from the finance director, a scramble to file late submissions, and the nagging worry that something was calculated incorrectly in the rush. Every payroll professional in South Africa knows the feeling.
This compliance calendar maps out every key payroll deadline, statutory obligation, and legislative event for the 2026/2027 tax year (1 March 2026 to 28 February 2027). Bookmark it, share it with your finance team, and stop relying on memory.
Monthly obligations: the EMP201 cycle
The EMP201 is your monthly employer declaration to SARS, reporting PAYE, UIF, and SDL contributions deducted from employees during the preceding month. It’s the backbone of payroll compliance.
Deadline
The EMP201 must be submitted and payment made by the 7th of each month following the month in which deductions were made. If the 7th falls on a weekend or public holiday, the deadline moves to the last business day before the 7th.
2026/2027 EMP201 submission dates
| Pay month | Submission deadline | Notes |
|---|---|---|
| March 2026 | 7 April 2026 (Tuesday) | First month of new tax year: confirm new tax tables applied |
| April 2026 | 7 May 2026 (Thursday) | |
| May 2026 | 5 June 2026 (Friday) | 7th is Sunday, submit by Friday 5th |
| June 2026 | 7 July 2026 (Tuesday) | |
| July 2026 | 7 August 2026 (Friday) | |
| August 2026 | 7 September 2026 (Monday) | |
| September 2026 | 7 October 2026 (Wednesday) | |
| October 2026 | 6 November 2026 (Friday) | 7th is Saturday, submit by Friday 6th |
| November 2026 | 7 December 2026 (Monday) | |
| December 2026 | 7 January 2027 (Thursday) | Watch for year-end bonus payroll adjustments |
| January 2027 | 6 February 2027 (Saturday falls on 7th, submit by Friday 6th) | |
| February 2027 | 5 March 2027 (Friday) | Final submission for 2026/27 tax year: reconcile carefully |
What the EMP201 includes
Each monthly submission declares three components:
- PAYE (Pay As You Earn): Income tax deducted from employee remuneration, calculated using SARS’s annual tax tables and the employee’s tax directive or IRP5 code.
- UIF (Unemployment Insurance Fund): 1% deducted from the employee’s remuneration plus 1% contributed by the employer, up to the legislated earnings ceiling (currently R17 712 per month; verify annually as this threshold is adjusted).
- SDL (Skills Development Levy): 1% of the total remuneration bill, payable by employers with an annual payroll exceeding R500 000.
Penalties for late submission
SARS imposes a penalty of up to 10% of the outstanding amount for each month the submission is late. This compounds: a two-month delay on a R100 000 liability could result in R20 000 in penalties alone. Interest is charged in addition at the prescribed rate.
Bi-annual reconciliation: the EMP501
The EMP501 is your employer reconciliation declaration, a comprehensive reconciliation of all PAYE, UIF, and SDL declared and paid via your monthly EMP201 submissions against the actual amounts due for the period.
2026/2027 EMP501 deadlines
| Reconciliation period | Submission window | Deadline |
|---|---|---|
| Interim (March to August 2026) | Opens mid-September 2026 | 31 October 2026 |
| Annual (March 2026 to February 2027) | Opens mid-March 2027 | 31 May 2027 |
What the EMP501 requires
- Reconciliation of all EMP201 payments against actual payroll data
- Generation and submission of IRP5 certificates for every employee
- Generation and submission of IT3(a) certificates for independent contractors
- Resolution of any discrepancies between declared and paid amounts
- Correction of any employee tax reference numbers, ID numbers, or income codes
Common EMP501 errors to avoid
- Mismatched totals: The sum of your 6 or 12 monthly EMP201 declarations must match your EMP501 totals. Even a R1 discrepancy will trigger a rejection.
- Incorrect IRP5 source codes: Using the wrong income or deduction source code is the most common reason for resubmission. Double-check codes 3601 (basic salary), 3701 (commission), 4001 (pension fund deduction), and 4003 (medical aid).
- Missing employees: Every person who received remuneration during the period, including employees who resigned or were retrenched, must have an IRP5 or IT3(a).
- UIF ceiling errors: Ensure UIF is calculated on the correct earnings ceiling, not on total remuneration without a cap.
Annual tax year events
1 March 2026: New tax year begins
- Apply the 2026/2027 SARS tax tables immediately. These affect PAYE brackets, rebates, and tax thresholds.
- Update medical tax credits to the new annual amounts.
- Reset annual leave cycle calculations where applicable (if your company’s leave cycle aligns with the tax year; note that BCEA leave cycles can differ).
- Confirm the UIF earnings ceiling for the new year.
March 2026: Annual increases and bonus payroll
Many South African companies implement annual salary increases effective 1 March or 1 April. Ensure:
- New salary structures are loaded before the first payroll run of the new cycle.
- Any 13th cheque or performance bonus payments due at year-end are correctly taxed using the annual equivalent method per SARS directives.
- Updated cost-to-company packages are reflected in all statutory calculations.
31 May 2027: Annual EMP501 reconciliation deadline
This is the single most important compliance deadline of the payroll year. See the EMP501 section above for full details.
Public holidays affecting payroll (2026/2027)
Employers must pay employees for public holidays in accordance with Section 18 of the BCEA. Employees who work on a public holiday are entitled to double pay. Include these dates in your payroll planning:
| Date | Public holiday | Payroll impact |
|---|---|---|
| 21 March 2026 (Saturday) | Human Rights Day | Monday 23 March observed: check company policy on Saturday holidays |
| 10 April 2026 (Friday) | Good Friday | Long weekend: adjust submission timelines |
| 13 April 2026 (Monday) | Family Day | |
| 27 April 2026 (Monday) | Freedom Day | |
| 1 May 2026 (Friday) | Workers’ Day | Often coincides with union activity: plan payroll communications |
| 16 June 2026 (Tuesday) | Youth Day | |
| 9 August 2026 (Sunday) | National Women’s Day | Monday 10 August observed |
| 24 September 2026 (Thursday) | Heritage Day | |
| 16 December 2026 (Wednesday) | Day of Reconciliation | |
| 25 December 2026 (Friday) | Christmas Day | |
| 26 December 2026 (Saturday) | Day of Goodwill | Monday 28 December observed |
| 1 January 2027 (Friday) | New Year’s Day |
Quarterly and periodic obligations
COIDA (Compensation for Occupational Injuries and Diseases Act)
- Return of Earnings (ROE): Due by 31 March each year for the preceding period.
- Report all employees’ earnings to the Compensation Fund.
- Failure to submit can result in penalties and loss of cover for workplace injuries.
Employment equity reporting (where applicable)
- Companies designated as employers (50+ employees or exceeding the turnover threshold in Schedule 4 of the EEA) must submit an Employment Equity Report to the Department of Employment and Labour.
- Due date is typically 15 January of the reporting year, but confirm annually as the Department publishes specific deadlines.
Bargaining council levies
- If your company falls under a bargaining council agreement, monthly levy contributions are due alongside your payroll cycle.
- Rates and deadlines vary by council. Verify with your specific bargaining council (e.g., MIBCO, NBCRFLI, etc.).
Legislative changes to watch in 2026/2027
Two-pot retirement system
Introduced in September 2024, the two-pot system splits new retirement fund contributions into a savings component (one-third) and a retirement component (two-thirds). Payroll systems must correctly allocate contributions and handle withdrawal tax directives when employees access their savings pot. This is an ongoing processing obligation, not a one-time setup.
National minimum wage adjustments
The national minimum wage is reviewed annually. The 2026 rate should be confirmed from the Department of Employment and Labour’s Government Gazette publication, typically issued in February. Ensure your payroll reflects the updated rate from 1 March.
POPIA enforcement
The Information Regulator continues to increase enforcement activity. Payroll departments hold highly sensitive personal information. Conduct an annual review of your data processing agreements, access controls, and retention schedules to ensure ongoing compliance.
Key takeaways
- The EMP201 is due by the 7th of every month. Mark every adjusted deadline where the 7th falls on a weekend or public holiday.
- EMP501 reconciliations are due 31 October (interim) and 31 May (annual). Start preparation at least 4 weeks before each deadline.
- Apply new tax tables, UIF ceilings, and minimum wage rates from 1 March each year without exception.
- Every employee and contractor must have an IRP5 or IT3(a), including those who left during the period.
- The two-pot retirement system creates ongoing payroll obligations, not a one-time change.
Payroll compliance shouldn’t keep you up at night. Talentide manages every deadline on this calendar for our clients, so they can focus on running their business. Want to see what that looks like for yours? Let’s talk.
Tags: SARS compliance, EMP201, EMP501, payroll calendar, SA tax year 2026