All key SARS and payroll deadlines for the 2026 calendar year · Tax year 2025/2026 ends 28 February 2026
7th
Monthly EMP201 deadline
(PAYE + UIF + SDL)
Apr–May
EMP501 annual
reconciliation window
12
Public holidays
in 2026
Contents
Employers must submit the EMP201 and pay PAYE, UIF and SDL to SARS by the 7th of each month for the previous month's remuneration. When the 7th falls on a weekend or public holiday, the deadline moves to the last business day before the 7th.
| For remuneration paid in | EMP201 due by | Notes |
|---|---|---|
| December 2025 | 7 January 2026 | |
| January 2026 | 6 February 2026 | 7th is a Saturday — due Friday 6 Feb |
| February 2026 | 6 March 2026 | 7th is a Saturday — due Friday 6 Mar |
| March 2026 | 7 April 2026 | |
| April 2026 | 7 May 2026 | |
| May 2026 | 5 June 2026 | 7th is a Sunday — due Friday 5 Jun |
| June 2026 | 7 July 2026 | |
| July 2026 | 7 August 2026 | |
| August 2026 | 7 September 2026 | |
| September 2026 | 7 October 2026 | |
| October 2026 | 6 November 2026 | 7th is a Saturday — due Friday 6 Nov |
| November 2026 | 7 December 2026 |
Penalty for late submission: 10% of the outstanding amount plus interest at the prescribed rate.
| Event | Date |
|---|---|
| Tax year 2025/2026 ends | 28 February 2026 |
| EMP501 reconciliation window opens | 1 April 2026 |
| IRP5 / IT3(a) certificates to be issued to employees | By 31 May 2026 |
| EMP501 submission deadline | 31 May 2026 |
| Tax year 2026/2027 begins | 1 March 2026 |
Read the full EMP501 submission guide for step-by-step instructions.
The South African tax year for individuals and employers runs from 1 March to 28/29 February. Two tax years overlap the 2026 calendar year:
Important: New tax tables from 1 March 2026
SARS typically announces updated tax brackets, rebates and thresholds in the February Budget Speech. Update your payroll system from 1 March 2026 when the new rates take effect.
Employees who work on a public holiday are entitled to double pay (or a basic day's pay + a day off, by agreement) under the BCEA Section 18.
| Date | Holiday | Day | Note |
|---|---|---|---|
| 1 January 2026 | New Year's Day | Thursday | |
| 21 March 2026 | Human Rights Day | Saturday | |
| 23 March 2026 | Human Rights Day observed | Monday | Falls on Sat — Mon observed |
| 3 April 2026 | Good Friday | Friday | |
| 6 April 2026 | Family Day | Monday | Easter Monday |
| 27 April 2026 | Freedom Day | Monday | |
| 1 May 2026 | Workers' Day | Friday | |
| 16 June 2026 | Youth Day | Tuesday | |
| 9 August 2026 | National Women's Day | Sunday | |
| 10 August 2026 | National Women's Day obs. | Monday | Falls on Sun — Mon observed |
| 24 September 2026 | Heritage Day | Thursday | |
| 16 December 2026 | Day of Reconciliation | Wednesday | |
| 25 December 2026 | Christmas Day | Friday | |
| 26 December 2026 | Day of Goodwill | Saturday | |
| 28 December 2026 | Day of Goodwill observed | Monday | Falls on Sat — Mon observed |
* When a public holiday falls on a Sunday, the following Monday is observed as the public holiday.
Use the Public Holiday Pay Calculator to work out what to pay employees.
UIF contributions are declared and paid monthly via the EMP201 (same submission as PAYE and SDL — due by the 7th). Additionally, employers must submit a UI-19 return to the Department of Employment and Labour:
The uFiling portal (www.ufiling.co.za) allows online UI-19 submissions and bulk uploads for larger payrolls.
The Basic Conditions of Employment Act does not prescribe a specific pay frequency but does require:
2026 public holiday pay-date adjustments
TSS Payroll calculates PAYE, UIF and SDL automatically — every payroll run. Fully SARS compliant. Start your free 30-day trial today.
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