Every recurring statutory deadline for a South African employer in 2026 — monthly, annual and seasonal — with the Act, the form and an official source for each date.
This page lists the dates that apply to almost every employer in South Africa: PAYE, UIF and SDL, the Compensation Fund, Employment Equity, skills development and B-BBEE. It does not cover sector-specific dates. If you fall under a bargaining council, its main agreement adds return and levy dates — see our bargaining council returns guide.
Two rules run through the year. Where a SARS deadline falls on a weekend or public holiday, payment is due on the last business day before it. And several windows are set by annual notice, not by statute: where the notice is not yet published, this page says so.
Employees' tax must be paid to SARS within seven days after the end of the month in which it was deducted (Income Tax Act, Fourth Schedule para 2(1)). The skills development levy follows the same rule (SDLA s.6(2)), as do UIF contributions collected by SARS (UICA s.8). All three go on one EMP201 return and one payment. SDL only applies once annual payroll is expected to exceed R500 000 (SDLA s.4(b)).
Paying UIF on the EMP201 is not the same as declaring your employees to the Fund. The UI-19 employer declaration (UIA s.56(1) read with reg 13) must reach the UIF by the 7th of each month, covering the previous month's remuneration, new starters and leavers.
If your business falls within a council's registered scope, the main collective agreement sets the return date and fund contributions. These are set per council and are typically monthly, often within days of month end. Check your agreement, or see MIBCO, MEIBC, NBCRFLI and NBCCI.
The "EMP201 / UI-19" column is the date for the previous month's payroll. Four months in 2026 have a 7th on a weekend, so the SARS deadline moves to the Friday before. No 2026 public holiday falls on the 7th.
| Month | EMP201 / UI-19 | Also due or opening |
|---|---|---|
| January 2026 | Wed 7 Jan | 15 Jan: online EEA2/EEA4 for the 2025 EE cycle close. |
| February 2026 | Fri 6 Feb (7th is a Saturday) | 28 Feb: tax year ends. Many SETAs open WSP/ATR submissions — check your SETA. |
| March 2026 | Fri 6 Mar (7th is a Saturday) | 1 Mar: new tax year. National Minimum Wage adjustment usually takes effect — check the current notice on labour.gov.za. |
| April 2026 | Tue 7 Apr (6 Apr is Family Day) | 1 Apr: COIDA Return of Earnings window opens. 1 Apr: EMP501 annual reconciliation opens. 30 Apr: WSP/ATR due to your SETA. |
| May 2026 | Thu 7 May | 31 May: EMP501 annual reconciliation closes. Issue IRP5/IT3(a) certificates to staff. |
| June 2026 | Fri 5 Jun (7th is a Sunday) | 30 Jun: COIDA Return of Earnings window closes. |
| July 2026 | Tue 7 Jul | Pay the Compensation Fund assessment when invoiced; the Letter of Good Standing follows payment. |
| August 2026 | Fri 7 Aug | Designated employers: finish EE analysis and consultation before 1 Sep. |
| September 2026 | Mon 7 Sep | 1 Sep: EE reporting opens. 21 Sep: EMP501 interim reconciliation opens. |
| October 2026 | Wed 7 Oct | 1 Oct: manual EEA2/EEA4 deadline. 31 Oct: EMP501 interim reconciliation closes. |
| November 2026 | Fri 6 Nov (7th is a Saturday) | No fixed statutory date. |
| December 2026 | Mon 7 Dec | Public holidays 16, 25 and 26 Dec. Shutdown leave counts against the BCEA s.20 leave cycle. |
| January 2027 | Thu 7 Jan | 15 Jan 2027: online EEA2/EEA4 for the 2026 EE cycle close. |
Every employer must submit a return of earnings to the Compensation Fund for the year 1 March to 28 February (COIDA s.82(1)). The Fund sets the window by notice each year. For the 2025 assessment year (March 2025 to February 2026) it is 1 April to 30 June 2026, per Government Gazette Notice 3894 of 2026. Late or incorrect returns can attract a penalty — check the current notice on labour.gov.za for the amount. Full walkthrough in our Return of Earnings guide.
The Fund issues a Letter of Good Standing once your return is assessed and paid. It is normally valid for up to 12 months and lapses if the next return or payment is missed, so it renews on the ROE cycle, not on a fixed date. Read the expiry date on your own letter.
SARS requires two employer reconciliations a year (Income Tax Act, Fourth Schedule para 14). The annual reconciliation for the year to 28 February 2026 runs 1 April to 31 May 2026. The interim reconciliation for March to August 2026 runs 21 September to 31 October 2026.
Designated employers must report every year (EEA s.21). In the private sector that means employers with 50 or more employees since the Employment Equity Amendment Act 4 of 2022 took effect on 1 January 2025 (the turnover-based test fell away on that date); organs of state, municipalities and employers designated by collective agreement are designated regardless of headcount. The 2026 cycle opened on 1 September 2026. Manual EEA2 and EEA4 forms are due by 1 October 2026; online submissions on the Department's EE portal close on 15 January 2027.
Employers paying SDL who want their mandatory grant back must submit a WSP and ATR to their SETA by 30 April each year (SETA Grant Regulations, 2012, reg. 4). Missing it forfeits the grant and the skills development points on your B-BBEE scorecard.
Under the Codes of Good Practice an EME, and a QSE that is at least 51% black-owned, proves its status with a sworn affidavit on the dtic template; larger entities need a verified certificate. Both are valid for 12 months from the date of issue or commissioning (B-BBEE Commission Practice Guide 01 of 2022). The renewal date follows your issue date, not the calendar, which is why it is so often found expired.
Within seven days after the end of each month, so by the 7th. If the 7th falls on a weekend or public holiday, SARS requires payment on the last business day before it. In 2026 that moves four deadlines earlier: 6 February, 6 March, 5 June and 6 November.
The return for the 2025 assessment year (1 March 2025 to 28 February 2026) is submitted between 1 April and 30 June 2026 on the Compensation Fund's online portal, per Government Gazette Notice 3894 of 2026. Check the current notice on labour.gov.za before relying on the closing date.
The 2026 reporting cycle opened on 1 September 2026. Manual EEA2 and EEA4 forms must be submitted by 1 October 2026; online submissions close on 15 January 2027. Only designated employers must report: in the private sector that now means employers with 50 or more employees, plus organs of state, municipalities and employers designated by collective agreement.
Yes. The EMP201 pays the contribution to SARS. The UI-19 declaration under section 56 of the Unemployment Insurance Act tells the UIF who your employees are and what they earned, and is due separately by the 7th of each month, usually via uFiling.
Twelve months from the date the certificate was issued or the affidavit was commissioned, according to the B-BBEE Commission's Practice Guide 01 of 2022. After that a customer or tender board may reject it.
See the labour law compliance checklist for obligations with no fixed date, notice periods under BCEA s.37, dismissal for theft, and all guides at /guides.
Compliance Radar keeps this calendar for you: statutory dates, your council's return dates and every certificate expiry — Letter of Good Standing, B-BBEE, UIF, COIDA — in one calendar with reminders before each falls due, and council returns prepared from your payroll. See how it works on the home page or talk to us.
See it on a payroll like yours.
Book a demoCompliance Radar provides compliance tooling and information to help you manage your obligations. This page is general information, not legal advice, and is not a substitute for a qualified professional. Dates are correct to the sources listed at the time of writing; always check the current notice before you rely on a deadline.