Most SARS penalties aren't the result of dishonesty — they're the result of a missed date. South African businesses juggle several recurring deadlines, each on its own rhythm, and it's easy for one to slip when you're busy running the business. Here are the ones that come around most often, and roughly when they fall, so you can build them into your calendar.
Exact dates shift each year (and move when they fall on weekends or public holidays). Treat the timing below as the recurring pattern, and confirm the specific dates for the current year on the SARS website.
Monthly: EMP201 (employees' tax)
If you employ people, your EMP201 declaration and payment for PAYE, UIF and SDL is due by the 7th of each month (or the last business day before it). This is the most frequent deadline most employers face, and the penalties for lateness stack up quickly.
Every tax period: VAT201
VAT vendors submit a VAT201 for each tax period — bi-monthly for many smaller vendors, monthly for larger ones. Returns and payments are due by the 25th of the month following the period, or the last business day of the month if you file and pay through eFiling.
Twice a year: provisional tax (IRP6)
Provisional taxpayers — including most companies and many self-employed people — submit two IRP6 returns a year: the first roughly halfway through the tax year (around the end of August) and the second at the end of the tax year (end of February). A third, voluntary 'top-up' payment is possible after year-end to avoid interest on any shortfall.
Twice a year: EMP501 reconciliation
Employers reconcile their payroll with SARS twice a year via the EMP501 — an interim reconciliation for the first half of the tax year (typically in the September–October window) and an annual one after the tax year ends (typically April–May). These are submitted through e@syFile and depend on your monthly EMP201s being accurate.
Annually: company income tax (ITR14)
Companies file an annual income tax return (the ITR14), generally due within 12 months of the company's financial year-end. Because year-ends differ from business to business, this deadline is specific to you rather than a fixed national date.
Annually: Return of Earnings (COIDA)
Registered employers must also submit an annual Return of Earnings to the Compensation Fund under COIDA, which keeps your Letter of Good Standing valid. The submission window opens after the assessment year and is separate from your SARS obligations.
The simplest way to stay ahead
The pattern behind all of these is the same: they're predictable, they're recurring, and the data you need already lives in your books and payroll. When your accounting and payroll are kept current throughout the month, meeting each deadline becomes a matter of reviewing figures that are already prepared — not building them from scratch under pressure the night before.
This guide is general information to help you get oriented — it isn't formal tax or legal advice. Thresholds, rates and deadlines change, so confirm the current figures on the SARS website or with your accountant before you act.