Skip to main content

VAT & Payroll Compliance

Bookkeeping practices are responsible for ensuring timely submission of VAT returns, payroll tax filings, and related compliance obligations. AtlasOS automates deadline tracking and provides a structured workflow for each obligation type.

VAT201 eFiling​

VAT-registered entities require periodic VAT201 submissions to SARS via eFiling. The compliance calendar generates a VAT_EFILING obligation for each client based on their registered VAT period.

VAT period configuration​

Each entity's VAT period is configured during client setup:

Period TypeSubmission FrequencyTypical Deadline
MonthlyEvery monthLast business day of the following month
BimonthlyEvery two monthsLast business day of the month following the two-month period

The compliance calendar automatically calculates due dates for each period based on the entity's registration.

VAT preparation workflow​

  1. Reconcile VAT accounts -- Review output VAT (sales) and input VAT (purchases) for the period
  2. Prepare VAT201 -- Calculate the net VAT payable or refundable
  3. Review -- Senior review of the VAT calculation and supporting schedules
  4. Submit via eFiling -- File the VAT201 on the SARS eFiling platform
  5. Record payment -- If VAT is payable, ensure payment is made by the deadline

PAYE / EMP201 monthly submissions​

Entities with employees must submit monthly EMP201 returns declaring PAYE, UIF, and SDL contributions.

PAYE obligations​

Obligation TypeDescriptionDeadline
PAYE_FILINGMonthly EMP201 submission to SARS7th of the following month
PAYE_PAYMENTPayment of PAYE, UIF, and SDL amounts due7th of the following month

The compliance calendar generates both the filing and payment obligations separately, as they may be tracked by different team members.

Monthly payroll compliance workflow​

  1. Process payroll -- Calculate gross pay, deductions, and net pay
  2. Generate EMP201 data -- Extract PAYE, UIF, and SDL totals from the payroll run
  3. Submit EMP201 -- File via SARS eFiling
  4. Make payment -- Ensure payment is received by SARS by the 7th

EMP501 annual reconciliation​

The EMP501_ANNUAL obligation covers the employer annual reconciliation, typically submitted during the SARS reconciliation windows:

  • Interim reconciliation -- August/September (covering March to August)
  • Annual reconciliation -- January/February (covering the full tax year)

The EMP501 reconciles all IRP5/IT3(a) certificates issued against the monthly EMP201 submissions for the year. It requires:

  • All employee tax certificates to be accurate and complete
  • Monthly EMP201 totals to reconcile with the annual figures
  • Any discrepancies to be resolved before submission

UIF monthly returns​

The UIF_MONTHLY obligation is generated under the DOL (Department of Labour) compliance body. UIF contributions are typically submitted alongside the EMP201, but the compliance calendar tracks them separately to ensure full coverage.

Obligation TypeCompliance BodyDeadline
UIF_MONTHLYDOL7th of the following month

How the compliance calendar auto-generates obligations​

When you assign a compliance template to an entity, AtlasOS:

  1. Reads the entity's VAT period, financial year-end, and payroll status
  2. Generates obligation instances for each applicable period
  3. Calculates due dates based on SARS and DOL published rules
  4. Creates corresponding tasks linked to the obligation
  5. Sends deadline reminders at configurable intervals before the due date

Obligations can be filtered by status, compliance body, obligation type, entity, date range, and assigned team member.

Next steps​