SA Compliance Deadline Calendar

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Introduction

This SA Compliance Deadline Calendar is designed to assist Small and Medium Enterprises (SMEs) in South Africa in managing their regulatory obligations efficiently. Adherence to these deadlines is crucial to avoid penalties and ensure good corporate governance. This calendar focuses on key compliance areas including tax (SARS), company secretarial (CIPC), data protection (POPIA), labour relations (BCEA), and occupational health and safety (OHSA). Please note that this is a general guide, and it is advisable to consult with relevant professionals for specific compliance requirements.

SARS (South African Revenue Service) Deadlines

**Provisional Tax (IRP6):**

- 1st Period: End of August (6 months into the year of assessment).

- 2nd Period: End of February (at the end of the year of assessment).

- 3rd Period: End of September (7 months after the year of assessment, optional top-up payment).

**Employer Annual Reconciliation (EMP501):** Submissions typically due by the end of May, covering the period 1 March to 28 February.

**VAT (Value Added Tax) Returns (VAT201):** Due by the 25th of the month following the end of the tax period (e.g., monthly, bi-monthly). E-filing submissions may have extended deadlines.

**PAYE (Pay As You Earn), SDL (Skills Development Levy), UIF (Unemployment Insurance Fund) (EMP201):** Due by the 7th of the month following the payroll run. If the 7th falls on a weekend or public holiday, the deadline is the last business day before the 7th.

CIPC (Companies and Intellectual Property Commission) Deadlines

**Annual Returns:** Due within 30 business days of the anniversary of the company's incorporation date. Failure to submit can lead to deregistration of the company.

**Changes to Company Information:** Must be submitted to CIPC within 10 business days of the change (e.g., changes in directors, registered address, company name). This is critical for maintaining accurate company records.

POPIA (Protection of Personal Information Act) Deadlines

**Information Officer Registration:** All responsible parties must register their Information Officer and Deputy Information Officer (if applicable) with the Information Regulator. While an initial deadline has passed, ongoing compliance and updates are crucial.

**Data Breach Notifications:** In the event of a security compromise, the Information Regulator and affected data subjects must be notified as soon as reasonably possible after discovery of the compromise, unless notification is delayed for legitimate law enforcement purposes.

BCEA (Basic Conditions of Employment Act) and LRA (Labour Relations Act) Compliance

**Employment Equity Reports (EEA2 & EEA4):** Due by the first working day of October each year for designated employers. Manual submissions by post are usually due at the beginning of October, and online submissions by mid-January of the following year.

**Skills Development Plans and Annual Training Reports (WSP/ATR):** Due by 30 April each year to the relevant SETA (Sector Education and Training Authority).

**UIF Declarations:** Monthly declarations submitted along with EMP201 to SARS, due by the 7th of the following month. Accurate and timely declarations ensure compliance with the Unemployment Insurance Fund Act.

OHSA (Occupational Health and Safety Act) and RHA (Road Hazard Act) Compliance

**OHSA Compliance:** Regular risk assessments, health and safety committee meetings, and employee training should be conducted continually. Reporting of incidents to the Department of Employment and Labour must be done as prescribed by the Act.

**RHA Compliance (if applicable):** Companies involved in road transport must adhere to regulations regarding vehicle maintenance, driver hours, and load limits. Records of inspections and driver logs should be maintained and readily available.

General Compliance Best Practices

- Maintain accurate and up-to-date records for all compliance-related activities.

- Regularly review and update compliance policies and procedures.

- Conduct internal audits to identify and address potential compliance gaps.

- Stay informed about changes in legislation and regulatory requirements.

- Seek professional advice when unsure about specific compliance obligations.

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