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SA Compliance Baseline

Core South African regulatory obligations every company must meet. Covers SARS tax filings, CIPC annual returns, employment law, B-BBEE, and data protection (POPIA/PAIA). Included free for all GreenFile tenants.

SARSCOMPENSATION_FUNDSETADELCIPCINFORMATION_REGULATORB-BBEE_COMMISSION
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34Obligations
10Document templates
4Checklists
3Workflows
8Advisory articles

Obligations

34 regulatory obligations tracked in this pack, grouped by compliance section.

Tax16 obligations

Register as Taxpayer with SARS

Register for income tax with SARS. Obtain tax reference number.

StartingSARS·Income Tax Act

Register for PAYE/UIF/SDL with SARS

Register as an employer with SARS for PAYE, UIF and SDL. Required before hiring employees.

StartingSARS·Income Tax Act

Register for VAT with SARS

Register for VAT if taxable supplies exceed R1 million in 12 months. Voluntary registration if below threshold.

StartingSARS·Value-Added Tax Act

Corporate Income Tax Return (ITR14)

File annual company income tax return within 12 months of financial year-end.

OngoingRelative to FYSARS·Income Tax Act

Dividends Tax (DWT) Declaration

Withholding tax at 20% on dividends declared. Payable by end of month following declaration.

OngoingEvent-triggeredSARS·Income Tax Act

EMP501 Annual Reconciliation

Submit annual employer reconciliation to SARS. Typically due January/February.

OngoingAnnualSARS·Income Tax Act

EMP501 Interim Reconciliation

Submit interim employer reconciliation to SARS. Typically due October.

OngoingAnnualSARS·Income Tax Act

PAYE Monthly Return (EMP201)

Submit EMP201 declaring PAYE, UIF and SDL for the previous month.

OngoingMonthlySARS·Income Tax Act

Provisional Tax — 1st Payment (IRP6)

First provisional tax payment due 6 months into the tax year.

OngoingRelative to FYSARS·Income Tax Act

Provisional Tax — 2nd Payment (IRP6)

Second provisional tax payment due at financial year-end.

OngoingRelative to FYSARS·Income Tax Act

Provisional Tax — 3rd Payment (Top-Up)

Optional third provisional tax payment due 6 months after year-end. Compulsory if taxable income exceeds R50,000.

OngoingRelative to FYSARS·Income Tax Act

Skills Development Levy (SDL)

Pay 1% of payroll as SDL via EMP201. Applicable if annual payroll exceeds R500,000.

OngoingMonthlySARS·Skills Development Levies Act

UIF Contributions

Pay 2% of remuneration (1% employer, 1% employee) to UIF via EMP201.

OngoingMonthlySARS·Unemployment Insurance Act

VAT Return

Submit VAT201 return. Frequency depends on VAT category: Cat A monthly, Cat B bi-monthly, Cat C six-monthly.

OngoingBi-monthlySARS·Value-Added Tax Act

Archive SARS Records

Retain all tax records for 5 years after the last assessment. Store securely.

Wind-downSARS·Income Tax Act

File Final Tax Returns

Submit final PAYE, VAT and CIT returns to SARS. Deregister for PAYE/UIF/SDL and VAT.

Wind-downSARS·Income Tax Act
Employment8 obligations

Register with Compensation Fund (COIDA)

Register as an employer with the Compensation Fund for workplace injury/disease cover.

StartingCOMPENSATION_FUND·Compensation for Occupational Injuries and Diseases Act

Annual Training Report (ATR)

Submit Annual Training Report to relevant SETA by 30 April (together with WSP).

OngoingAnnualSETA·Skills Development Act

COIDA Return of Earnings

Submit annual Return of Earnings to the Compensation Fund by 31 March.

OngoingAnnualCOMPENSATION_FUND·Compensation for Occupational Injuries and Diseases Act

Employment Equity Report (EEA2/EEA4)

Submit annual Employment Equity report. Due 15 January (electronic) or 1 October (manual). Applicable to designated employers (50+ employees or above turnover threshold).

OngoingAnnualDEL·Employment Equity Act

National Minimum Wage Update

Review and apply updated national minimum wage. Typically effective 1 March each year.

OngoingAnnualDEL·Basic Conditions of Employment Act

OHS Compliance Review

Ensure ongoing compliance with Occupational Health and Safety Act. Appoint safety representatives if 20+ employees.

OngoingAnnualDEL·Occupational Health and Safety Act

Workplace Skills Plan (WSP)

Submit Workplace Skills Plan to relevant SETA by 30 April.

OngoingAnnualSETA·Skills Development Act

Archive Employee Records

Retain all employment records for 3 years after the last termination date.

Wind-downDEL·Basic Conditions of Employment Act
CIPC5 obligations

Register Pty Ltd with CIPC

Register the company with CIPC. Obtain registration certificate and company number.

StartingCIPC·Companies Act

Beneficial Ownership Filing

File and maintain register of beneficial owners with CIPC. Annual confirmation required.

OngoingRelative to registrationCIPC·Companies Act

CIPC Annual Return (CoR30.1)

File annual return with CIPC within 30 business days after the anniversary of incorporation.

OngoingRelative to registrationCIPC·Companies Act

Director Changes (CoR39)

Notify CIPC of any changes in directors within 10 business days.

OngoingEvent-triggeredCIPC·Companies Act

Deregister Company (CoR40)

Apply for voluntary deregistration with CIPC. Company must have no assets or liabilities.

Wind-downCIPC·Companies Act
Data Protection4 obligations

Appoint and Register Information Officer

Appoint an Information Officer (default: CEO/MD) and register with the Information Regulator.

StartingINFORMATION_REGULATOR·Protection of Personal Information Act

Data Breach Notification

Notify the Information Regulator and affected data subjects as soon as reasonably possible after discovering a personal data breach.

OngoingEvent-triggeredINFORMATION_REGULATOR·Protection of Personal Information Act

Information Officer Registration

Appoint and register an Information Officer with the Information Regulator. CEO/MD is default IO.

OngoingEvent-triggeredINFORMATION_REGULATOR·Protection of Personal Information Act

PAIA Manual (Section 51)

Prepare, publish and maintain a PAIA Manual. Must be available on company website and filed with the Information Regulator.

OngoingEvent-triggeredINFORMATION_REGULATOR·Promotion of Access to Information Act
Empowerment1 obligation

B-BBEE Verification / Affidavit

Obtain or renew B-BBEE scorecard/certificate from an accredited verification agency, or sworn affidavit for EMEs/QSEs.

OngoingAnnualB-BBEE_COMMISSION·Broad-Based Black Economic Empowerment Act

Document Templates

Ready-to-use templates included with this pack.

POPIA Compliance Policy Template

policy·docx
Required

Comprehensive POPIA compliance policy covering data processing principles, lawful conditions for processing, data subject rights, information officer duties, and breach notification procedures per the Protection of Personal Information Act 4 of 2013.

PAIA Manual (Section 51)

policy·docx
Required

PAIA Section 51 manual template for private bodies. Details the company's records available, request procedures, fees, and remedies. Required under the Promotion of Access to Information Act 2 of 2000.

B-BBEE Compliance Certificate Tracker

register·xlsx
Required

B-BBEE scorecard tracker and certificate record. Tracks contributor level, element scores, verification agency details, and certificate validity. Aligned with B-BBEE Codes of Good Practice.

Employment Equity Plan Template

policy·docx
Required

Employment Equity Plan template for designated employers. Covers workforce analysis, barriers to equity, affirmative action measures, numerical goals, and timetable. Per Employment Equity Act 55 of 1998.

Workplace Skills Plan (WSP) Template

form·docx
Required

Workplace Skills Plan template for submission to the relevant SETA. Covers skills audit, training needs analysis, planned training interventions, and budget allocation. Per Skills Development Act 97 of 1998.

CIPC Annual Return Filing Checklist

form·pdf
Required

Checklist and preparation template for CIPC Annual Return (CoR 30.1) filing. Ensures all required information and supporting documents are prepared before submission.

SARS Tax Compliance Status Checklist

form·pdf
Required

Checklist for verifying SARS tax compliance across all tax types. Covers income tax, VAT, PAYE, UIF, SDL, and provisional tax. Assists in obtaining a Tax Compliance Status (TCS) pin.

OHS Act Section 16 Appointment Letters

form·docx
Required

Template pack for OHS Act appointment letters: Section 16(1) CEO assignment, Section 16(2) delegation to managers, Health & Safety Representatives (s17), H&S Committee members (s19), and First Aiders.

COIDA Registration & Compliance Certificate

report·pdf
Required

COIDA registration verification and compliance certificate template. Confirms registration with the Compensation Commissioner, letter of good standing status, and claims reporting procedures.

General Compliance Status Report

report·docx

Comprehensive compliance status report covering all baseline regulatory areas: SARS tax, CIPC, employment law, OHS, POPIA, PAIA, B-BBEE, COIDA, UIF, and SDL. Suitable for board reporting and due diligence.

Checklists

Recurring inspection and compliance checklists.

Company Startup Compliance

EVENT_TRIGGERED

One-time checklist covering every registration and filing required to start operating a company compliantly in South Africa.

Annual Compliance Review

FIXED_ANNUAL

Yearly audit checklist covering all recurring filings and renewals every SA company must complete.

Employee Onboarding Compliance

EVENT_TRIGGERED

Per-employee checklist ensuring all regulatory requirements are met when hiring a new employee.

Monthly Compliance Checkpoint

MONTHLY

Monthly checklist to ensure recurring statutory submissions are on track.

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