When is the EMP201 due in South Africa?

The EMP201 declaration and the PAYE, UIF and SDL payment are due within seven days after the end of the month the payroll relates to. When the 7th falls on a Saturday, Sunday or public holiday, SARS requires payment on the last business day before the 7th.

What are the EMP501 reconciliation deadlines?

There are two. The interim reconciliation covers March to August and closes at the end of October in most years (30 September 2026 for the 2026/27 interim window announced by SARS), and the annual reconciliation covering the full tax year closes on 31 May.

When must IRP5 certificates be issued to employees?

IRP5/IT3(a) certificates are generated from the annual EMP501 reconciliation and must be issued to employees after that submission, before individual filing season opens.

When is the COIDA Return of Earnings due?

The Return of Earnings (W.As.8) is submitted on CompEasy after the year end, with 31 May the working deadline used by most employers, and is required for a valid Letter of Good Standing.

Free compliance asset

South African Payroll Compliance Calendar 2026/27

Every statutory South African payroll deadline for 1 March 2026 – 28 February 2027, in one reference. EMP201 dates already adjusted for weekends and public holidays, plus the EMP501 reconciliations, IRP5 certificates, COIDA Return of Earnings and Employment Equity reporting. Free to download, share and cite.

Payroll cutoff & deadline calculator

Pick the payroll month you are processing and see the exact EMP201 date, the UIF declaration date and the internal cutoff that keeps you ahead of it.

Payroll period

EMP201 due

7 April 2026

Standard 7th-of-the-month deadline.

UIF declaration

7 April 2026

uFiling declaration and any UI-19s.

Suggested internal cutoff

30 March 2026

Four business days ahead of SARS for approvals and payments.

Deadline calendar — 1 March 2026 – 28 February 2027

South African statutory payroll deadlines for the 2026/27 tax year
Due date	Deadline	Authority
1 March 2026	New tax year starts — apply the 2026/27 SARS tablesLoad the 2026/27 tax tables, rebates, medical scheme fees tax credits, subsistence and travel rates into your payroll before the first March run.	SARS
7 April 2026	EMP201 declaration and payment — March 2026 payrollDeclare and pay PAYE, UIF and SDL for the March 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
7 May 2026	EMP201 declaration and payment — April 2026 payrollDeclare and pay PAYE, UIF and SDL for the April 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
31 May 2026	EMP501 annual reconciliation and IRP5/IT3(a) certificatesReconcile EMP201 declarations, payments and payroll certificates for 1 March 2025 – 28 February 2026 on e@syFile, then issue IRP5/IT3(a) certificates to employees.	SARS
31 May 2026	COIDA Return of Earnings (W.As.8)Submit actual earnings for the past year and provisional earnings for the year ahead on CompEasy to keep your Letter of Good Standing valid.	Compensation Fund
5 June 2026	EMP201 declaration and payment — May 2026 payrollDeclare and pay PAYE, UIF and SDL for the May 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
7 July 2026	EMP201 declaration and payment — June 2026 payrollDeclare and pay PAYE, UIF and SDL for the June 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
7 August 2026	EMP201 declaration and payment — July 2026 payrollDeclare and pay PAYE, UIF and SDL for the July 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
7 September 2026	EMP201 declaration and payment — August 2026 payrollDeclare and pay PAYE, UIF and SDL for the August 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
30 September 2026	EMP501 interim reconciliation (March – August 2026)Six-month interim reconciliation of EMP201s, payments and payroll certificates. Errors corrected here prevent penalties at the annual reconciliation.	SARS
7 October 2026	EMP201 declaration and payment — September 2026 payrollDeclare and pay PAYE, UIF and SDL for the September 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
31 October 2026	Employment Equity report (EEA2 and EEA4)Designated employers submit workforce profile and income differential reports. Payroll supplies remuneration data by occupational level.	Department of Employment and Labour
6 November 2026	EMP201 declaration and payment — October 2026 payrollDeclare and pay PAYE, UIF and SDL for the October 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
7 December 2026	EMP201 declaration and payment — November 2026 payrollDeclare and pay PAYE, UIF and SDL for the November 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
7 January 2027	EMP201 declaration and payment — December 2026 payrollDeclare and pay PAYE, UIF and SDL for the December 2026 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
5 February 2027	EMP201 declaration and payment — January 2027 payrollDeclare and pay PAYE, UIF and SDL for the January 2027 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS
28 February 2027	Tax year ends — final 2026/27 payroll runClose off bonuses, directors' remuneration, fringe benefits and leave payouts. Balance IRP5 codes before the year rolls over.	SARS
5 March 2027	EMP201 declaration and payment — February 2027 payrollDeclare and pay PAYE, UIF and SDL for the February 2027 payroll. Also file the UIF declaration on uFiling and issue UI-19s for any terminations.	SARS

Public holidays affecting payroll runs

Public holidays move both pay dates and BCEA overtime rates. Sunday and public holiday work is paid at double the ordinary rate unless the employee ordinarily works that day.

21 March 2026 — Human Rights Day (Saturday)
3 April 2026 — Good Friday
6 April 2026 — Family Day
27 April 2026 — Freedom Day
1 May 2026 — Workers' Day
16 June 2026 — Youth Day
9 August 2026 — National Women's Day (Sunday)
10 August 2026 — Public holiday (Women's Day observed)
24 September 2026 — Heritage Day
16 December 2026 — Day of Reconciliation
25 December 2026 — Christmas Day
26 December 2026 — Day of Goodwill (Saturday)
1 January 2027 — New Year's Day
1 February 2027 — No public holiday — normal payroll month

Official sources

Frequently asked questions

When is the EMP201 due in South Africa?: The EMP201 declaration and the PAYE, UIF and SDL payment are due within seven days after the end of the month the payroll relates to. When the 7th falls on a Saturday, Sunday or public holiday, SARS requires payment on the last business day before the 7th.
What are the EMP501 reconciliation deadlines?: There are two. The interim reconciliation covers March to August and closes at the end of October in most years (30 September 2026 for the 2026/27 interim window announced by SARS), and the annual reconciliation covering the full tax year closes on 31 May.
When must IRP5 certificates be issued to employees?: IRP5/IT3(a) certificates are generated from the annual EMP501 reconciliation and must be issued to employees after that submission, before individual filing season opens.
When is the COIDA Return of Earnings due?: The Return of Earnings (W.As.8) is submitted on CompEasy after the year end, with 31 May the working deadline used by most employers, and is required for a valid Letter of Good Standing.

Cite this calendar

Patuza Payroll Specialists, “South African Payroll Compliance Calendar 2026/27”, https://www.patuza.co.za/guides/payroll-compliance-calendar-south-africa. Free to reference with a link back to this page.

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