Most SARS penalties aren't for paying the wrong amount — they're for paying late. If you run a business in South Africa, these are the recurring deadlines to build into your calendar.
Monthly
- EMP201 (payroll) — by the 7th of each month, declare and pay the PAYE, UIF and SDL you withheld the previous month. If the 7th is a weekend or public holiday, it moves to the last business day before.
Every two months (or monthly, if you're a large vendor)
- VAT201 — by the 25th of the month after your VAT period (or the last business day of that month if you file and pay electronically). Miss it and SARS adds penalties and interest.
Twice a year
- Provisional tax (IRP6) — the first payment at the end of your sixth month (31 August for a February year-end) and the second on your year-end (28/29 February). An optional third top-up by end September avoids interest. (See provisional tax explained.)
- PAYE reconciliation (EMP501) — the interim reconciliation around September/October and the annual one around April/May, when you also issue IRP5s to staff.
Once a year
- Company income tax (ITR14) — generally due within 12 months of your financial year-end.
- Personal income tax (ITR12) — during the annual tax season (usually mid-year), if you're required to file.
Why the calendar beats the penalty
The amounts are usually manageable; it's the forgetting that costs. A single missed EMP201 or VAT201 can mean penalties plus interest — every month it stays unpaid.
That's exactly why 360books keeps a live SARS compliance calendar for your business, showing what's due and when, and nudging you before each deadline — so the calendar works for you instead of against you.
While you're here, our free tax calculators help you estimate what you'll owe before each of these dates arrives.