A compliance calendar for South African companies
Compliance in South Africa isn't one deadline — it's a rolling set of obligations that hit at different times for different reasons. This calendar pulls together every verified deadline relevant to a typical trading company.
The calendar
| Obligation | When it's due | Notes |
|---|---|---|
| CIPC annual return (companies) | Within 30 business days after your company's incorporation anniversary date | Anniversary-based — differs per company |
| CIPC annual return (close corporations) | Within the anniversary month of incorporation, up to the month thereafter | Anniversary-based — differs per entity |
| Beneficial ownership declaration | At least once annually, plus within 10 business days of any change to the securities register | Effectively a precondition for annual return filing |
| Provisional tax — first period | Within six months of the start of your year of assessment | For a March–February year, this falls around 31 August |
| Provisional tax — second period | Not later than the last day of your year of assessment | For a March–February year, the last business day of February |
| Provisional tax — third period (voluntary top-up) | Last business day of September following year-end (Feb year-ends) | Voluntary, not compulsory |
| ITR14 (Company Income Tax Return) | Within 12 months from your financial year-end | Applies to all registered companies, whether profitable, loss-making, or not trading |
| EMP201 (monthly PAYE/UIF/SDL declaration) | Within 7 days after the end of the month in which tax was deducted | Monthly, fixed date |
| EMP501 (Employer Annual Reconciliation) | Annual filing season (the 2026 season ran 1 April–31 May 2026) | Also a bi-annual/interim reconciliation, noted as due end of October |
| CIDB annual grade update | Annually, within your 3-year grading validity period | Two consecutive missed updates trigger suspension; doesn't apply to Grade 1 |
Walking through the fixed dates
A handful of deadlines above are not anniversary-based and apply broadly across companies with a standard March–February financial year:
- Provisional tax follows a predictable rhythm for most companies: the first payment around six months into the tax year (roughly the end of August), the second at year-end (the last business day of February), and an optional third “top-up” payment by the end of September following year-end. Missing the first or second period attracts a 10% penalty on the amount, calculated under Chapter 15 of the Tax Administration Act, with interest also applying under section 89bis.
- EMP201 is the one truly fixed monthly obligation on this list: seven days after month-end, every month, for as long as you have employees.
- EMP501 carries a penalty structure worth taking seriously: incomplete or late submissions attract a 1% penalty on the year's PAYE liability, increasing monthly up to a maximum of 10%. That's a penalty that compounds the longer it's left, which makes early preparation genuinely worth the effort.
Walking through the anniversary-based dates
The two obligations most business owners get wrong on timing are CIPC annual returns and beneficial ownership declarations — precisely because they don't follow the tax year or the calendar year at all.
- Your CIPC annual return window opens on your company's incorporation anniversary — check your original registration certificate if you're not sure of the date — and companies have 30 business days from that date, while close corporations have a two-month window from the start of their anniversary month.
- Your beneficial ownership declaration needs to be current at least annually, and updated within 10 business days of any change — and critically, it must be in order before CIPC will accept your annual return at all.
Because these two dates are unique to your company, a generic calendar (including this one) can only tell you the rule — not the date. We recommend every business owner note their own incorporation anniversary somewhere they'll actually see it, well ahead of time.
For contractors: don't forget CIDB
If your business holds a CIDB grading, add one more recurring date to your calendar: your annual grade update, due within your 3-year grading validity period. Missing two consecutive annual updates results in suspension of your grading — which can quietly take you out of the running for tenders you'd otherwise qualify for. Our CIDB grading guide covers this in full.
Key takeaways
- CIPC annual returns and beneficial ownership declarations are anniversary-based and differ per company — check your own registration date.
- Provisional tax has two compulsory periods (roughly August and end-February for standard year-ends) plus a voluntary third top-up period.
- ITR14 is due within 12 months of your financial year-end, regardless of profit or trading status.
- EMP201 is due monthly, 7 days after month-end; EMP501 has annual filing seasons and a penalty that climbs from 1% to 10%.
- CIDB gradings need an annual update; two missed years trigger suspension.
Frequently asked questions
Is the CIPC annual return due on the same date for every company?
What penalty applies to a late EMP501 submission?
How often must a CIDB grading be updated?
Sources
- CIPC Annual Returns Info Guide
- CIPC Beneficial Ownership presentation FAQ; Practice Note 1 of 2025
- SARS — Provisional Tax; SARS Guide for Provisional Tax
- SARS — Calendar
- SARS Small Business Leaflet
- SARS Monthly Tax Digest — April 2026
- CIPC SMME Presentation
- CIDB — Overview
MashBiz provides compliance and registration services, not legal representation. Fees and regulator requirements change — always confirm current figures with the relevant regulator or with us before acting. Anniversary dates are individual to each company; this calendar cannot substitute for checking your own registration certificate.
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