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.
South Africa’s Companies Amendment Act changes remuneration reporting and annual financial statement obligations. Finance teams should confirm which disclosures and AGM processes apply to their company.
SARS has published the explanatory summary of the proposed Tax Administration Laws Amendment Bill, 2026. The proposals could affect provisional tax estimates, PAYE obligations, VAT documentation, tax compliance status and penalty administration. The Bill is not yet law, so businesses should monitor the legislative process and prepare their records without treating the proposals as current requirements.
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.