Two employer deadlines fall on 31 October 2026: the SARS EMP501 interim reconciliation and the Compensation Fund's final date for outstanding COIDA Returns of Earnings.
What each requires, what ETI has to do with both, and the order to work through them.
October 2026 carries two employer deadlines on the same day. SARS's **EMP501 interim reconciliation** for March to August closes on **31 October**, and the Compensation Fund has set the same date as the final one for employers with **COIDA Returns of Earnings** still outstanding for 2025 or earlier. The **Employment Tax Incentive** sits inside the first and is checked against the second. This checklist sets out what each deadline requires, in the order that avoids rework. It is general information, not tax or legal advice. > **Key facts (as at 12 October 2026)** > - **EMP501 interim reconciliation:** window 21 September to **31 October 2026**, covering payroll from 1 March to 31 August 2026 (SARS, employer interim declarations notice, 21 September 2026). > - **COIDA Returns of Earnings:** employers with returns outstanding for **2025 and earlier** must file by **31 October 2026**, failing which the Compensation Commissioner may raise estimated assessments and a penalty of up to **10%** (Department of Employment and Labour, General Notice 4140, *Government Gazette* 55347, 8 September 2026). > - **ETI:** amounts not claimed against PAYE within the reconciliation period can be **forfeited**; they do not carry forward automatically (SARS). > - **EMP201 for October:** due by the **7th** of the following month, or the last business day before it when the 7th falls on a weekend; for October 2026 that is Friday 6 November (SARS). > - **MTBPS:** the Medium Term Budget Policy Statement is tabled on **21 October 2026**; it does not change tax rates (National Treasury, media statement 14 September 2026). This checklist covers: - The two 31 October deadlines side by side - EMP501 interim: what to reconcile - COIDA Returns of Earnings: who is affected and what to file - ETI: the check that belongs to both - The rest of the month, in date order - Answers to the questions employers search for ## The Two 31 October Deadlines Side by Side | | EMP501 interim reconciliation | COIDA Returns of Earnings (outstanding) | |---|---|---| | **Who** | Every employer registered for PAYE, UIF or SDL | Employers registered with the Compensation Fund whose Return of Earnings for 2025 or an earlier year has not been filed | | **Covers** | Payroll from 1 March to 31 August 2026 | Actual earnings paid in the outstanding year or years | | **Where** | e@syFile Employer, or SARS eFiling for employers with 50 or fewer certificates | The Compensation Fund's online portal (CompEasy) | | **If missed** | Administrative penalties on the PAYE side; unclaimed ETI at risk of forfeiture | An estimated assessment on the Commissioner's figures, plus a penalty of up to 10% | | **Source** | [SARS interim declarations notice](https://www.sars.gov.za/latest-news/employer-interim-declarations-emp501-21-september-to-october-2026/) | [General Notice 4140, GG 55347](https://www.gov.za/sites/default/files/gcis_document/202609/55347gen4140.pdf) | The two filings draw on the same payroll records. An employer that reconciles PAYE, UIF and SDL to the payroll for the EMP501 has already done most of the work a Return of Earnings needs, which is why the order below starts with the reconciliation. ## Step 1: EMP501 Interim Reconciliation The interim reconciliation declares the PAYE, UIF and SDL actually paid for March to August against the monthly EMP201 returns, and produces interim certificates for employees. It is a separate declaration from the annual reconciliation in April and May, which covers the full tax year and produces the final IRP5/IT3(a) certificates. The full guide is [EMP501 interim reconciliation 2026](https://atlan.co.za/news/emp501-interim-reconciliation-2026); the checklist is: - Reconcile the six EMP201 totals to the payroll for PAYE, UIF and SDL, and to the payments SARS received. - Run an income tax reference number exception report; a certificate without a valid number can be rejected. - Confirm the certificate count, which decides whether eFiling is available or e@syFile is required. - Review ETI month by month for March to August (Step 3). - Submit, and keep the interim certificates separate from the annual ones in your own records. ## Step 2: COIDA Returns of Earnings The Compensation for Occupational Injuries and Diseases Act requires every employer to register with the Compensation Fund and to file a **Return of Earnings** each year, declaring the earnings paid to employees. The Fund assesses the employer's contribution from that return. The September notice is a final reminder for employers whose returns for 2025 or earlier are still outstanding: file by 31 October 2026, or the Commissioner may assess on estimated figures and add a penalty of up to 10% of the assessment. What the return needs is already in the payroll: total earnings per employee for the assessment year, headcount, and the employer's registered details. Employers who are current have nothing extra to do this month. Employers who are not should file the outstanding years now, b...