South African Business Compliance Checklist
This checklist outlines key compliance requirements for South African businesses, with references to the following official sites:
– SARS: https://www.sars.gov.za
– CIPC: https://www.cipc.co.za
– Department of Labour: https://www.labour.gov.za
– Information Regulator (POPIA): https://www.justice.gov.za/inforeg/
SARS - TAX COMPLIANCE
✔ Register for Income Tax upon business incorporation
✔ Submit ITR14 (companies) – due within 12 months after financial year-end
✔ Provisional Tax (IRP6) – due 31 Aug, 28 Feb, and optional 30 Sep
✔ PAYE/UIF/SDL (EMP201) – due monthly by the 7th
✔ PAYE Reconciliation (EMP501) – Interim: Oct; Annual: May
✔ VAT201 – Monthly or bi-monthly, by the 25th or last business day
CIPC - COMPANY COMPLIANCE
✔ Annual Return Filing – due within 30 days of registration anniversary
✔ Update director/address changes within 10 business days
✔ Beneficial Ownership Submission – with annual return or on change
DEPT. OF LABOUR - EMPLOYMENT COMPLIANCE
✔ UIF Registration – mandatory for all employers
✔ UIF contribution – 1% employee + 1% employer via EMP201
✔ Compensation Fund Registration (COIDA) – annual ROE due Apr–May
✔ Adhere to the Basic Conditions of Employment Act (contracts, leave, hours)
POPIA - PROTECTION OF PERSONAL INFORMATION ACT
✔ All businesses must comply with POPIA if they process personal data
✔ Appoint an Information Officer (default is the business owner)
✔ Ensure written consent and privacy policies are in place
✔ Secure storage and processing of client/employee information
✔ Register your Information Officer with the Information Regulator
Summary of Key Deadlines
| Compliance Area | Form | Deadline |
| Income Tax | ITR14 | 12 Months after FYE |
| Provisional Tax | IRP6 | 31 Aug, 28 Feb, 30 Sept |
| PAYE/UIF/SDL | EMP201 | 7th Monthly |
| PAYE Reconciliation | EMP501 | May & October |
| VAT | VAT201 | 25th or last business day |
| CIPC Annual Return | – | 30 days after registration anniversary |
| COIDA ROE | – | April – May |
| UIF Registration | – | Upon hiring first employee |
| Beneficial Ownership | – | With CIPC annual return or on change |
| POPIA Registration | – | Ongoing (Information Officer) |
Summary of Key Deadlines
| Compliance Area | Form | Deadline |
| Income Tax | ITR14 | 12 Months after FYE |
| Provisional Tax | IRP6 | 31 Aug, 28 Feb, 30 Sept |
| PAYE/UIF/SDL | EMP201 | 7th Monthly |
| PAYE Reconciliation | EMP501 | May & October |
| VAT | VAT201 | 25th or last business day |
| CIPC Annual Return | – | 30 days after registration anniversary |
| COIDA ROE | – | April – May |
| UIF Registration | – | Upon hiring first employee |
| Beneficial Ownership | – | With CIPC annual return or on change |
| POPIA Registration | – | Ongoing (Information Officer) |