PAYE Filing Deadlines by Region
A reference guide to statutory filing dates for PAYE and employer returns across all 7 SORMALITICS-supported jurisdictions.
Missing a PAYE filing deadline results in statutory penalties and interest from the tax authority. SORMALITICS shows a compliance calendar on your Tax Compliance Hub dashboard, but understanding the underlying deadlines helps you plan payroll processing well in advance.
South Africa (SARS): EMP201 must be filed and paid by the 7th of the following month. The bi-annual EMP501 reconciliation is due 31 October and 31 May. IRP5 certificates must be issued to employees by the same dates. United Kingdom (HMRC): The P32 employer payment record must be filed and paid by the 19th of the following month (22nd for electronic payment). P35 annual employer return is due 19 April. P60 certificates must reach employees by 31 May.
United States (IRS): Form 941 (quarterly federal tax return) is due the last day of the month following each quarter — April 30, July 31, October 31, and January 31. FUTA (Form 940) is filed annually by January 31. Kenya (KRA): Monthly PAYE returns are due by the 9th of the following month. The annual P9A certificate is due by end of February.
Uganda (URA): Monthly PAYE returns are due by the 15th of the following month. Botswana (BURS): ITW9 monthly returns are due by the end of the following month. Zambia (ZRA): Form P monthly returns are due by the 10th of the following month. SORMALITICS's compliance calendar highlights all upcoming deadlines based on your active payroll regions.