Monthly
Quarterly
Annual
Biennial / Triennial
January
Start of new calendar year
7 Jan · Monthly
PAYE, UIF & SDL (EMP201)
December payroll deductions due to SARS.
25 Jan · Monthly
VAT 201 Return
Monthly VAT filing for Dec period (if monthly filer).
31 Jan · Annual
COIDA Return of Earnings (W.As.8)
Mandatory annual submission. Late filing = penalties + no Letter of Good Standing.
February
Tax year-end for most businesses
7 Feb · Monthly
PAYE, UIF & SDL (EMP201)
28 Feb · Quarterly
Provisional Tax IRP6 (1st Period)
First provisional payment for 2027 tax year.
28 Feb · Annual
B-BBEE Annual Compliance Report
Generic scorecard entities: submit to B-BBEE Commission.
March
Start of new tax year
7 Mar · Monthly
PAYE, UIF & SDL
31 Mar · Annual
CIPC Annual Return
For companies incorporated in March. File within 30 days of anniversary.
April
Start of financial year (many SMEs)
7 Apr · Monthly
PAYE, UIF & SDL
30 Apr · Annual
EMP501 Reconciliation
Annual PAYE reconciliation + IRP5/IT3(a) submission to SARS.
May
Construction season peak begins
7 May · Monthly
PAYE, UIF & SDL
31 May · Annual
COIDA Letter of Good Standing Renewal
Required for site access on most JBCC contracts.
June
Mid-year
7 Jun · Monthly
PAYE, UIF & SDL
30 Jun · Annual
Mid-year Safety File Audit
Recommended — review all Section 37(2) agreements and H&S plans.
July
Winter compliance review
7 Jul · Monthly
PAYE, UIF & SDL
31 Jul · Annual
PAYE Interim Reconciliation (EMP501)
Interim reconciliation for 1 March – 31 August period.
August
Tax provisional deadline
7 Aug · Monthly
PAYE, UIF & SDL
31 Aug · Quarterly
Provisional Tax IRP6 (2nd Period)
Second provisional payment for current tax year.
September
Heritage month
7 Sep · Monthly
PAYE, UIF & SDL
30 Sep · Variable
NHBRC Annual Renewal
Home builders: renew your NHBRC membership (exact date based on registration anniversary).
October
CIDB renewal window
7 Oct · Monthly
PAYE, UIF & SDL
Variable · Triennial
CIDB Re-registration (Grade 1–9)
Register expires every 3 years. Start 90 days before expiry to avoid gaps.
November
Approaching year-end
7 Nov · Monthly
PAYE, UIF & SDL
30 Nov · Annual
Workplace Skills Plan (WSP/ATR)
Submit WSP and ATR to CETA. Mandatory for payroll > R500k.
December
Builders' holiday + year-end
7 Dec · Monthly
PAYE, UIF & SDL
15 Dec · Industry
Builders Holiday Begins
BCCEI industry shutdown. Confirm final leave pay + bonus BCEA requirements.
31 Dec · Annual
Year-end Document Review
Archive safety files, contracts, invoices. Review insurance policies.
⚠️ Disclaimer: This calendar is a general guide for South African construction businesses. Actual deadlines may vary based on your entity type, industry, registration anniversary dates and SARS filing status. Always verify with your accountant, compliance officer, or the relevant authority (CIDB, NHBRC, CIPC, SARS, Department of Employment & Labour) before filing. BuildCape is not a legal or financial advisor.