A South African security company answers to PSIRA, SARS, the Compensation Fund, the bargaining council, CIPC and every client running a vendor check. What makes this calendar different from other industries is that the items are stacked rather than parallel — the monthly SARS filings feed the tax clearance certificate, and the tax clearance certificate is a condition of renewing the PSIRA registration that lets you trade at all.
Miss an EMP201 in March and the consequence surfaces in November, as a refused licence renewal.
Which deadline matters most?
The PSIRA renewal, but not for the reason people expect.
The renewal itself is straightforward: a letter on your letterhead, fees paid, a valid tax clearance certificate, and COID registration where you have employees.
The difficulty is that two of those four are produced by nine months of prior work. You cannot obtain a tax clearance certificate in the week you need it if returns are outstanding, and you cannot obtain COID good standing without a Return of Earnings built from complete payroll records.
So the real deadline is roughly ninety days before the renewal date. See why PSIRA renewals fail.
The monthly cycle
| When | What | To whom |
|---|---|---|
| 7th of each month | EMP201 — PAYE, UIF and SDL | SARS |
| Last business day | VAT201, monthly or bi-monthly depending on your category | SARS |
| Per the agreement | Bargaining council levies and contributions | The council |
| Per the fund rules | Provident fund remittances | The fund |
| Monthly | Roster reconciled to payroll, cost per site reviewed | Yourself |
| Ongoing | Individual officer PSIRA registrations checked | PSIRA |
The 7th is the one to protect. Twelve chances a year to damage your tax compliance status, and it is the status — not the payment — that PSIRA cares about.
The last row is not administrative. An officer deployed on a lapsed individual registration is a problem for the company, not just for them.
The annual cycle
| When | What | To whom |
|---|---|---|
| By 31 March | COIDA Return of Earnings | Compensation Fund |
| After the ROE | Letter of Good Standing, where clients require it | Compensation Fund |
| Your renewal date | PSIRA business registration renewal | PSIRA |
| Ongoing | Individual officer registration renewals | PSIRA |
| Within 6 months of year end | Annual financial statements | Yourself, tenders, funders |
| 12 months after year end | ITR14 company income tax return | SARS |
| Anniversary month | CIPC annual return and beneficial ownership | CIPC |
| Annually | CSD maintenance and B-BBEE affidavit, if you tender | Treasury / Commissioner of Oaths |
The Return of Earnings deserves particular attention in this sector, because it must reflect actual remuneration across a workforce that turned over heavily during the year. A company with incomplete payroll records cannot file an accurate one — and an inaccurate ROE produces a wrong assessment that then has to be disputed, which blocks COID good standing, which blocks the PSIRA renewal.
The twice-yearly cycle
| When | What |
|---|---|
| Within 6 months of year end | First provisional tax return (IRP6) |
| By year end | Second provisional tax return (IRP6) |
| Around September / October | EMP501 interim reconciliation |
| Around April / May | EMP501 annual reconciliation |
The EMP501 is the quiet killer in this industry. It involves no payment, so nothing bounces when it is missed. It simply turns your tax compliance status non-compliant — and in a business with constant staff movement, reconciling employee tax certificates is exactly the task most likely to be deferred.
See what an EMP501 reconciliation is.
The event-driven items
| Event | What must happen | When |
|---|---|---|
| New officer | Contract, PAYE and UIF setup, PSIRA verification, provident fund enrolment | Before first shift |
| Officer leaves | Termination, final payment with accrued leave, UI-19, fund withdrawal | On termination |
| Officer's PSIRA registration nears expiry | Renewal, or stand them down | Before expiry |
| Director appointed or resigns | CoR39 at CIPC and separately at SARS — plus PSIRA, since directors register personally | 10 business days at CIPC |
| Registered address changes | CIPC, SARS, PSIRA and CSD — four separate updates | Promptly |
| Shareholding changes | Beneficial ownership filing | 10 business days |
| Workplace injury | Report to the Compensation Fund | Timeously |
| New site won | Costing checked against the current wage schedule for that area | Before pricing |
Two rows deserve emphasis.
The director row is unusual in this sector, because a director change touches four registers rather than two — CIPC, SARS, PSIRA and, if you tender, CSD.
The last row is commercial rather than statutory, and it is where operators lose money quietly. Wage rates differ by area. A site won in a new area, priced from the rate you pay elsewhere, is a loss-making contract from day one. See private security payroll.
Why the stacking matters
Most compliance calendars are lists of parallel obligations. This one is a chain.
| Step | Depends on the step above |
|---|---|
| EMP201, VAT201, EMP501, IRP6 and ITR14 filed on time | — |
| Tax compliance status stays compliant | ↑ |
| Tax clearance certificate available | ↑ |
| PSIRA renewal and tender submissions possible | ↑ |
| You can trade | ↑ |
Alongside it runs a second chain:
| Step | Depends on the step above |
|---|---|
| Complete payroll records, all year | — |
| Accurate Return of Earnings by 31 March | ↑ |
| COID good standing | ↑ |
| PSIRA renewal and client requirements met | ↑ |
Both chains start with routine monthly work and end at your licence. That is the argument for treating the monthly filings as operationally critical rather than administrative — in this industry, they are.
What to put in place
One register, one owner, reviewed monthly:
| Item | Body | Next due | Owner | Evidence filed |
|---|---|---|---|---|
| EMP201 | SARS | 7th monthly | ||
| VAT201 | SARS | |||
| Council levies | Council | Monthly | ||
| Provident fund | Fund | Monthly | ||
| EMP501 | SARS | ×2 per year | ||
| COIDA Return of Earnings | Comp Fund | 31 March | ||
| PSIRA company renewal | PSIRA | |||
| Officer registrations | PSIRA | Rolling | ||
| Tax compliance status | SARS | Continuous | ||
| CIPC annual return + BO | CIPC | Anniversary | ||
| Provisional tax | SARS | ×2 per year | ||
| Financial statements + ITR14 | SARS | |||
| CSD + B-BBEE affidavit | Treasury | Annual |
Add one reminder that is not a deadline: ninety days before the PSIRA renewal, pull your actual tax compliance status on eFiling. Not what you assume it is — what it says. That single check converts most renewal emergencies into ordinary work.
See accounting and payroll for private security companies and what is your company's anniversary date.
Frequently asked questions
What does a South African security company have to file each year? Monthly EMP201s and VAT201s, monthly bargaining council levies and provident fund remittances, EMP501 reconciliations twice a year, provisional tax twice, the COIDA Return of Earnings by 31 March, the annual PSIRA renewal, the CIPC annual return and beneficial ownership in the anniversary month, and the ITR14 with financial statements.
Which deadline is most important for a security company? The PSIRA renewal, because it gates the right to trade — but the work that makes it possible is the routine monthly filing that feeds the tax clearance certificate.
When is the COIDA Return of Earnings due? Annually by 31 March. In this sector it is particularly demanding because it must reflect actual remuneration across a workforce that turned over heavily during the year.
Why does a missed EMP201 matter so much in security? Because it damages tax compliance status, and a non-compliant status means no tax clearance certificate — which means the PSIRA renewal cannot be completed and tenders cannot be submitted.
How many registers does a director change affect? Four, in this industry — CIPC on a CoR39 within 10 business days, SARS separately, PSIRA because directors register personally, and CSD if you tender.
What is the most commonly missed filing? The EMP501 reconciliation. It involves no payment, so nothing bounces when it is missed. It simply turns your tax compliance status non-compliant, and in a high-turnover business it is the task most often deferred.
Should I check officer PSIRA registrations monthly? Yes, and payroll is the natural place to do it, since payroll touches every employee every month. An officer deployed on a lapsed registration is a problem for the company.
What single reminder is worth adding? Ninety days before your PSIRA renewal, pull your actual tax compliance status on eFiling rather than assuming it. That one check turns most renewal emergencies into ordinary work.
The calendar is the licence
In most industries, compliance failures cost money. In private security they cost the registration, and the registration is the business.
Smartbook runs the compliance calendar for South African security companies — EMP201s and VAT201s on time, EMP501s twice a year, council levies and provident fund remitted, the Return of Earnings in before 31 March, and a tax clearance certificate that is ready whenever PSIRA, a tender or a client asks.
See monthly accounting plans →
Get your tax clearance certificate — R450 →
Last reviewed: 28 August 2026. Written by the Smartbook team — SAIPA and SAICA accredited, SARS registered tax practitioners. Filing dates, PSIRA requirements and bargaining council schedules change from time to time — confirm current deadlines before relying on them. General guidance, not advice on your circumstances.
Primary sources: PSIRA · SARS · Compensation Fund, Department of Employment and Labour · CIPC · Central Supplier Database