SARS has reminded employers that PAYE must be paid within seven days after month-end, with earlier payment required when the seventh day falls on a weekend or public holiday. SMEs should review payroll calendars, payment controls and filing responsibilities before the next submission cycle.
SARS has updated its Guide for Provisional Tax to explain how it may challenge unsupported estimates. Businesses should ensure their provisional tax calculations can be justified and that supporting records can be supplied within 10 business days.
SARS has revised the Third-Party Appointment process for employers. Payroll teams should update e@syFile, review AA88 notices promptly and strengthen controls around deductions and payments to SARS.
SARS says qualifying micro-businesses can access guided Turnover Tax registration through selected self-service kiosks, giving smaller businesses another route to formalise their tax affairs.
SARS has published e@syFile™ Employer release notes for version 8.0.2_418. Employers should confirm that their payroll software is updated and complete their EMP501 reconciliation before 31 October 2026.
Non-provisional taxpayers who still need to submit their 2026 income tax returns have until 23 October 2026. Businesses should help employees and owner-managers confirm their personal tax obligations, supporting documents and SARS profile details before the deadline.