Naphtali TsikadaWritten by Naphtali Tsikada, Founder, Synthro
Compliance · the statutory year
Fixed dates from the Acts; expected dates from the 2026 notices

HR and Payroll Compliance Calendar 2027: Every South African Deadline

The sixteen dated obligations a South African employer meets in 2027, from the EMP201 on the 7th to the employment equity report on 15 January, with the law behind each, which dates are fixed and which follow the 2026 notices, and a calendar file for your diary.

7 min readUpdated October 2026

Every statutory HR and payroll date in 2027, on one table

South African employers meet about sixteen dated obligations a year, plus one that repeats every month. Most are set by statute and never move; a few are set by a department’s notice each year. The table marks which is which. Expected means the 2026 date carried forward until the 2027 notice is published.

2027What is dueBasisStatus
7 JanEMP201 and UIF declaration (UI-19) for DecemberSARS; UI Act s56fixed
15 JanEmployment equity report (EEA2 + EEA4) closes onlineEEA s21fixed
Late FebNational Budget: 2027/28 tax tablesMinister of Financeexpected
28 FebTax year 2026/27 ends; final payroll runIncome Tax Actfixed
1 MarNew tax year; new national minimum wage rateNMW Act s6fixed
22 MarHuman Rights Day observed (Monday)Public Holidays Act s2(1)fixed
1 AprEMP501 annual reconciliation opens; COIDA Return of Earnings season opensSARS; COIDA s82expected
30 AprWorkplace Skills Plan and Annual Training Report to your SETASkills Development Actfixed
1 MayBCEA earnings threshold: check for a new figureBCEA s6(3)expected
31 MayEMP501 closes; IRP5 certificates to employeesSARSexpected
30 JunCOIDA Return of Earnings due; pay the assessmentCOIDA s82, s83expected
1 SepEmployment equity online reporting opens (2027 cycle)EEA s21expected
31 OctInterim EMP501 (March to August) closesSARSexpected
5 NovOctober EMP201 due (the 7th is a Sunday)SARSfixed
1 Dec13th cheques and the December shutdown: confirm the rulescontract; BCEA s20(10)fixed
16, 25, 27 DecDay of Reconciliation; Christmas (Saturday); Day of Goodwill observed MondayPublic Holidays Actfixed

Every month

by the 7th: EMP201 (PAYE, UIF, SDL) and the UI-19 for every change  ·  if the 7th is a weekend or holiday, the last business day before it

Prefer it in your own diary? Add the 2027 dates to Outlook, Google or Apple Calendar (.ics), with a reminder two weeks before each one.

The date that is usually missed

Not the monthly EMP201. The ones that come once a year in a month when someone is on leave: the EE report in January, the Return of Earnings in June. Who in your business owns each line on this table?

The 2027 calendar for the wall and the diary

Free PDF and Word calendar, month by month with owners and the section behind each date, plus the .ics file that puts every deadline in Outlook, Google or Apple Calendar with a two-week reminder.

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  • PDF
  • Word
  • .ics

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HR compliance calendar 2027 South Africa: a printed year planner on an office wall with statutory deadlines marked

Sixteen dates a year, one on the 7th of every month.

January to March: the report, the tax year, the new wage

  • 15 January: the employment equity report closes for designated employers (50 or more employees). It falls two weeks after most businesses reopen, which is why so many are late.
  • February: the Budget sets the 2027/28 tax tables; the tax year ends on the 28th. Check the bonus and leave payouts landed in the right year.
  • 1 March: the new national minimum wage applies. Re-run the hourly check for every low-paid employee.

April to June: reconciliation season

  • 1 April to 31 May (expected): EMP501 annual reconciliation. The IRP5s that come out of it are what employees need for their own returns.
  • 1 April to 30 June (expected): the COIDA Return of Earnings. Late returns mean an estimated assessment and no Letter of Good Standing.
  • 30 April: Workplace Skills Plan and Annual Training Report to your SETA, or the mandatory grant is lost.
  • 1 May: the BCEA earnings threshold moved on this date in 2026 (to R269,600.90). Check whether it moves again.

July to December: the second half

  • 1 September (expected): employment equity reporting opens for the 2027 cycle. Start the workforce profile then, not in January.
  • 31 October (expected): interim EMP501 for March to August.
  • November: the 7th is a Sunday, so October’s EMP201 is due Friday the 5th.
  • December: 13th cheques, the shutdown and three public holidays. The 2027 public holidays page has the dates and the pay rules.

Four calendar cases, answered

Dates in the situations that catch people out.

The 7th is a Saturday (7 August 2027)

EMP201 and the UI-19 are due on the last business day before it: Friday 6 August.

Registered with a SETA for the first time in February

The WSP and ATR are still due by 30 April. A first-year plan can be short; a missed one forfeits the mandatory grant.

Headcount passed 50 in March 2027

The employment equity plan and analysis start now. Reporting opens 1 September and closes 15 January 2028.

The Return of Earnings was not filed by 30 June

File it now on CF-Filing. Expect the assessment plus up to 10% and interest, and no Letter of Good Standing until it is paid.

The obligations that are not on a date

Every pay day

A payslip with the section 33 fields.

Every new hire

Section 29 particulars on day one; UI-19 by the 7th of the next month; the onboarding checklist.

Every exit

Certificate of service, UI-19 with the right code, final pay.

Always on the wall

The BCEA s30 summary and the EEA s25 notice.

Within 7 days

Any workplace injury reported to the Compensation Fund (COIDA s39).

Dates are easy. Knowing who owns them is the work.

A calendar tells you the Return of Earnings is due in June. It does not tell you that the person who did it last year left in March. Synthro puts compliance tasks on named owners with the documents they need attached, and reminds the business before the date, not after.

Frequently Asked Questions

What are the HR and payroll deadlines in South Africa in 2027?

The fixed ones: EMP201 and the UIF declaration by the 7th of every month; the employment equity report by 15 January; the tax year ends 28 February and the new minimum wage applies from 1 March; the Workplace Skills Plan by 30 April. Expected from the 2026 cycle: EMP501 from 1 April to 31 May, the COIDA Return of Earnings from 1 April to 30 June, the interim EMP501 by 31 October, and EE reporting opening on 1 September.

When is the EMP201 due?

By the 7th of the month following the payroll month. If the 7th falls on a weekend or public holiday, it is due on the last business day before it. In 2027, 7 November is a Sunday, so the October return is due by Friday 5 November.

When is the employment equity report due in 2027?

The 2026 cycle closes online on 15 January 2027. The 2027 cycle is expected to open on 1 September 2027 and close on 15 January 2028. Designated employers (50 or more employees since 1 January 2025) submit the EEA2 and EEA4 online only.

When does the tax year start and end in South Africa?

The individual tax year runs from 1 March to the last day of February. The 2026/27 year ends on 28 February 2027 and the 2027/28 year begins on 1 March 2027, with the new tables announced in the February Budget.

When must the Return of Earnings be submitted to the Compensation Fund?

The 2026 season ran from 1 April to 30 June 2026, with the Fund later allowing outstanding returns to 31 October before estimating assessments. The 2027 dates are expected to follow the same pattern; confirm them on the Compensation Fund’s CF-Filing notice when the season is announced.

When is the WSP and ATR due?

30 April every year, to the employer’s SETA, for the Workplace Skills Plan and the Annual Training Report. Some SETAs extend the date in a given year; the mandatory grant is lost if the plan is late.

When does the national minimum wage change?

On 1 March each year, by notice from the Minister of Employment and Labour after the National Minimum Wage Commission’s recommendation. The 2026 rate is R30.23 an hour. The 2027 rate is usually announced in February.

Can I import these dates into my calendar?

Yes. The download includes an .ics file with every date and a reminder two weeks before each one. Open it in Outlook, Google Calendar or Apple Calendar and the dates appear in your own diary. Dates marked expected should be checked when the 2027 notices are published.

Related Articles

Who owns 15 January in your business?

Book a 20-minute demo and see compliance dates assigned, reminded and evidenced on one calendar.

Sources

Every section number on this page comes from one of these. Read the Act itself before you act on it; this page explains the law, it is not legal advice for your case.

Naphtali Tsikada

Written by

Naphtali Tsikada - Founder & CEO, Synthro

Built Synthro after watching BCEA leave, CCMA documentation and compliance records fall apart on spreadsheets at a South African business. Writes the labour-law and compliance guides on this blog.

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