Every deadline a South African business actually has.

dated deadlines
47dated deadlines
obligations
13obligations
regulators
2regulators
with no shared date
2with no shared date

Last updated 2026-09-25

September 2026

  • 25
    Fri

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 30
    Wed

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource
  • 30
    Wed

    Optional top-up payment after year end and before assessment, seven months after a February year end. Paying here stops interest running on a shortfall.

    Applies to Provisional taxpayers who underpaid in the first two periods.

    SARSTax Administration ActSource

October 2026

  • 1
    Thu

    Last day to submit EEA2 and EEA4 on paper. The online route stays open until January, which is the difference most people are searching for.

    Applies to Designated employers submitting manually.

    Department of Employment and LabourEmployment Equity ActSource
  • 7
    Wed

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 23
    Fri

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 30
    Fri

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource
  • 31
    Sat

    Interim employer reconciliation for the six months from March to August, reconciling EMP201s, payments and IRP5/IT3(a) certificates.

    Applies to Every registered employer.

    SARSTax Administration ActSource

November 2026

  • 6
    Fri

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 25
    Wed

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 30
    Mon

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource

December 2026

  • 7
    Mon

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 24
    Thu

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 31
    Thu

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource

January 2027

  • 7
    Thu

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 15
    Fri

    Final day for online EEA2 and EEA4 submission through the Department's EE system. Missing it exposes an employer to escalating fines.

    Applies to Designated employers.

    Department of Employment and LabourEmployment Equity ActSource
  • 25
    Mon

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 29
    Fri

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource

February 2027

  • 5
    Fri

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 25
    Thu

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 26
    Fri

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource
  • 28
    Sun

    Second provisional tax return and payment, at the end of the year of assessment. The underestimation penalty attaches to this one, which is why it matters more than the first.

    Applies to Provisional taxpayers with a February year of assessment.

    SARSTax Administration ActSource

March 2027

  • 5
    Fri

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 25
    Thu

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 31
    Wed

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource

April 2027

  • 7
    Wed

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 23
    Fri

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 30
    Fri

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource
  • 30
    Fri

    Workplace Skills Plan and Annual Training Report. Missing it forfeits the mandatory grant, which is 20% of the skills development levy paid that year, and the discretionary grants with it. The money does not roll over.

    Applies to Employers with an annual payroll above R500 000 who pay the skills development levy.

    Department of Employment and LabourSource

May 2027

  • 7
    Fri

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 25
    Tue

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 31
    Mon

    Annual employer reconciliation for the full tax year, and the submission that produces employees' IRP5 certificates.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 31
    Mon

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource

June 2027

  • 7
    Mon

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 25
    Fri

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 30
    Wed

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource
  • 30
    Wed

    Annual return of earnings to the Compensation Fund. Late submission carries a 10% penalty on the assessment plus monthly interest, and no Letter of Good Standing is issued until it is submitted and paid.

    Applies to Every employer registered for COIDA.

    Department of Employment and LabourSource

July 2027

  • 7
    Wed

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 23
    Fri

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 30
    Fri

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource

August 2027

  • 6
    Fri

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 25
    Wed

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource
  • 31
    Tue

    VAT return and payment where the vendor files on eFiling, due the last business day of the month. That is several days later than the manual date, which is a real cash-flow difference.

    Applies to VAT vendors filing on eFiling.

    SARSTax Administration ActSource
  • 31
    Tue

    First provisional tax return and payment, for the six months to 31 August. This date is for a February year-end; a different year-end moves it.

    Applies to Provisional taxpayers with a February year of assessment.

    SARSTax Administration ActSource

September 2027

  • 1
    Wed

    The EEA2 and EEA4 reporting window opens. Both the manual and the online route open on this date; they close on different ones.

    Applies to Designated employers: 50 or more employees, plus municipalities, organs of state and employers bound by a collective agreement.

    Department of Employment and LabourEmployment Equity ActSource
  • 7
    Tue

    PAYE, UIF and SDL declaration and payment for the previous month, due within seven days of the month end. When the 7th falls on a weekend or a public holiday it moves earlier, to the last business day before it, never later.

    Applies to Every registered employer.

    SARSTax Administration ActSource
  • 23
    Thu

    VAT return and payment for the tax period where the vendor files on paper. Where the 25th is not a business day it moves back to the business day before it.

    Applies to VAT vendors who do not file on eFiling.

    SARSTax Administration ActSource

The ones that run on your calendar, not everyone's.

  • CIPC annual return

    Annual return filing, which since July 2024 cannot be completed unless the beneficial ownership declaration is filed and current. Non-filing leads to penalties, a compliance notice, and ultimately deregistration.

    Applies to Every registered company and close corporation.

    CIPCCompanies ActSource
  • Registered office and physical address must be current

    The address on the CIPC register has to reflect where the company actually is. Nothing expires here, it just stops being true, and court documents and compliance notices keep being served at the old address.

    Applies to Directors and prescribed officers.

    CIPCCompanies ActSource

How this is kept right

Each obligation is stored as a rule rather than a date, so the calendar rolls forward on its own and never shows last year's answer. Nothing appears until it has been checked against the regulator's own source, and the windows that genuinely move year to year are flagged for a fresh check each year.

Dates falling on a weekend, a public holiday, Good Friday or Family Day are already moved back to the last business day, because that is what the rules actually say. Where an obligation has two dates, like VAT201 on paper and on eFiling, both are listed rather than collapsed into one.

How we check what we publish. Found something wrong, or a deadline we are missing? Tell us and we will correct it and say that we did.

See it on your business.