Compliance & Governance21 February 20269 min read
Critical dates leadership teams should track
Compliance performance improves when key filing dates are managed from one calendar and linked to internal cut-off responsibilities.
- 27 February 2026: Second provisional tax payment (IRP6) for the 2026 tax year
- 1 April to 31 May 2026: Annual employer reconciliation (EMP501) filing window
- 31 August 2026: First provisional tax payment for the 2027 tax year
- 30 September 2026: Optional third provisional top-up payment
Monthly payroll discipline
EMP201 submission and payment routines should be treated as non-negotiable monthly controls, generally due by the 7th.
From the 2026 filing cycle, employee tax reference quality is a strict risk point and must be validated early in each cycle.
How to reduce deadline pressure
Use internal due dates at least five business days ahead of statutory deadlines and apply a two-stage review before submissions are finalised.
This operating approach materially lowers late filing risk and improves submission quality under pressure.
