The SARS calendar, and why it is confusing
There is no single SARS deadline. There is a set of them, each attached to a different registration, and which ones apply to you depends on what your business does rather than on its size. An employer with no VAT registration has a completely different calendar from a VAT-registered sole proprietor with no staff, and a company that is both has to run both at once.
The monthly rhythm belongs to employers. The EMP201 declares and pays PAYE, UIF and SDL for each pay month and is due on the 7th of the following month. The detail people miss is which way it moves when the 7th lands on a weekend: it moves earlier, to the last business day before, not later. Assuming you get the Monday is how a payment ends up a day late.
VAT runs on its own cycle. Most vendors are on a two-month cycle, split into Category A and Category B purely so that SARS does not receive every return in the country in the same week. SARS assigns your category when you register, so it is worth checking rather than assuming. Returns filed on eFiling are due by the last business day of the month after the period ends, while vendors still filing manually have to be in by the 25th.
Twice a year the employer reconciliations arrive. The interim EMP501 covers March to August and closes on 31 October; the annual one covers the whole tax year and closes on 31 May. These are where the monthly EMP201 returns get tied back to what you actually paid people, and where IRP5 certificates are finalised. Provisional taxpayers have their own pair of dates at the end of August and the end of February.
Missing any of them costs the same way: a 10% penalty on the amount due plus interest, and for the reconciliations an administrative penalty that grows each month the return stays outstanding. That last one is worth understanding, because it means a forgotten EMP501 gets more expensive the longer it is ignored, which is exactly the wrong incentive for anyone hoping it will go away.
Frequently Asked Questions
When is the EMP201 due?
The 7th of the month after the pay period. If the 7th falls on a weekend or public holiday, it moves earlier to the last business day before it, not later. So the EMP201 for August is due by 7 September.
When is the VAT201 due?
For eFiling submissions, the last business day of the month after your VAT period ends. Vendors who file manually rather than on eFiling have an earlier deadline of the 25th. Category A and B vendors file every two months, Category C every month.
What is the difference between VAT Category A and Category B?
Both file every two months; they are just offset from each other. Category A periods end in January, March, May, July, September and November. Category B periods end in February, April, June, August, October and December. SARS assigns you one when you register, so check your registration rather than choosing.
When are the EMP501 reconciliations due?
Twice a year. The interim reconciliation covers 1 March to 31 August and is due by 31 October. The annual reconciliation covers the full tax year to end February and is due by 31 May. Both tie your monthly EMP201 returns back to what you actually paid employees.
When is provisional tax due?
The first IRP6 payment is due by the end of August, halfway through the tax year. The second is due by the last day of February, the end of the tax year. A third, voluntary top-up payment can be made by the end of September to limit interest.
Am I a provisional taxpayer?
Generally yes if you earn income that has not had PAYE deducted from it, such as freelance income, rental income, or business profits as a sole proprietor. Someone earning only a salary with PAYE deducted usually is not. Companies are automatically provisional taxpayers.
What happens if I miss a SARS deadline?
Late payment attracts a 10% penalty on the amount due plus interest, and late submission of employer reconciliations carries its own administrative penalty that increases each month it stays outstanding. Filing late is always better than not filing, because the penalties keep accruing until you do.
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