SARS Deadlines: Last Call for Tax Filing and EMP501 in October 2025
October is the most critical month for compliance in the 2025 tax season. With major deadlines looming, the South African Revenue Service (SARS) is closing the window on several key submissions.
If you are an individual taxpayer or an employer in South Africa, you must take immediate action to avoid hefty penalties. Here is a definitive guide to the major SARS deadlines in October 2025 and the vital updates you need to know.
1. The Looming Deadline for Individual Taxpayers
The most urgent deadline this month applies to the majority of working South Africans.
Deadline: Monday, 20 October 2025
This date marks the end of the 2025 Filing Season for:
- Non-Provisional Taxpayers: Individuals who receive a salary from a single employer and whose tax affairs are generally considered straightforward.
- Auto-Assessed Taxpayers: If you were auto-assessed by SARS but decided to reject the assessment or make changes, you must submit your modified tax return by this date.
Key Action Points:
- Check Your Auto-Assessment: If you were auto-assessed, you have until October 20th to review it via eFiling or the MobiApp. If you believe SARS missed any deductions or income, you must file a new return by this date.
- The Clock is Ticking: Submitting late after October 20th can result in an administrative penalty starting at R200 and increasing monthly, up to a maximum of R16,000 per month.
2. Employer Reconciliation (EMP501): The Final Day
For every employer in South Africa, the Interim Reconciliation period is drawing to a close. This is the period where you reconcile your monthly Pay-As-You-Earn (PAYE), Unemployment Insurance Fund (UIF), and Skills Development Levy (SDL) declarations for the first six months of the tax year (1 March 2025 – 31 August 2025).
Deadline: Friday, 31 October 2025
Employers must submit their EMP501 declarations and the corresponding IRP5/IT3(a) tax certificates for the interim period.
Compliance Updates for Payroll Software Users:
The SARS has rolled out several technical updates that payroll administrators need to confirm are reflected in their software:
- e@syFile™ Update: The e@syFile™ Thin Client is now the primary submission channel for the 2025 Interim Reconciliation. The older “Flex” version is being phased out. Your payroll software must be updated to align with the latest Business Requirements Specification (BRS v24.0.2).
- New Source Codes: New source codes and validation rules have been introduced to the EMP501 form, specifically for items like backdated salaries and pensions. Failure to use the correct codes will lead to rejected submissions.
- Penalties for Non-Compliance: Late submission of an EMP501 will result in administrative penalties equal to 1% of your annual PAYE liability, and can increase for every month it remains outstanding. Non-compliant ETI employers may also forfeit their unused Employment Tax Incentive (ETI).
3. Other Important SARS Dates in October 2025
| Date | Deadline | Notes |
| 7 October 2025 | Monthly PAYE, UIF, and SDL | Submission and payment for September 2025. |
| 20 October 2025 | Individual Tax Filing Season Ends | Deadline for non-provisional taxpayers and manual submission of auto-assessments. |
| 24 October 2025 | VAT Manual Submissions & Payments | Deadline for Value-Added Tax submissions for Category A and B VAT vendors filing manually. |
| 30 October 2025 | Excise Duty Payments | Deadline for payments of excise duty. |
| 31 October 2025 | Employer Interim Reconciliation (EMP501) | Deadline to submit the EMP501 and IRP5/IT3(a) certificates. |
| 31 October 2025 | CIT Provisional Tax & VAT Electronic Submissions | Deadline for Corporate Income Tax (CIT) Provisional payments and electronic VAT submissions. |
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Final Compliance Checklist
October is the month to clean up your tax obligations. For employers, now is the time to double-check that your payroll system is operating on the most current SARS standards (BRS v24.0.2) and that your EMP501 is ready for submission.
Don’t wait until the last minute—proactive compliance is the best way to secure your business’s financial health and avoid unwanted penalties from SARS.