Retailers are already telling investors where the pressure sits. On 5 November 2026 Truworths published a business update for the first 17 weeks of its financial year, 29 June to 25 October 2026. Group retail sales were down 4.3% to R6.5bn, and Truworths Africa sales fell 2.7% to R4.1bn. The company added that the key November and December trading months lie ahead, and that its results for the 26 weeks to 27 December 2026 will depend significantly on trading over that period.
You do not need to sell clothes for the lesson to apply: the last eight weeks of the year can decide the whole year, and they are short. This playbook breaks the period into the decisions that cannot wait. It was prepared on 5 November 2026, and every date below was checked against the page linked beside it.
Week by week: the dates that anchor your plan
- Fri 6 November: payment for October payroll deductions, because 7 November is a Saturday. Our SARS payroll dates to year end post lays this out.
- Fri 27 November: Black Friday, according to publicholidays.co.za. It is a shopping day, not a public holiday.
- Mon 7 December: payment for November deductions.
- Wed 16 December: Day of Reconciliation.
- Fri 25 December: Christmas Day.
- Sat 26 December: Day of Goodwill, which falls on a Saturday.
- Fri 1 January 2027: New Year’s Day.
- Thu 7 January 2027: payment for December deductions.
The holiday dates come from the government’s public holidays page, which lists no extra observed Monday for 26 December 2026. The same page says a holiday that falls on a Sunday moves to the Monday, which is not the case this year.
Cash flow and supplier payments before the shutdown
Some suppliers and banks slow down or close in December, so a payment you plan for the last week may not be processed until January. Work backwards from your own cut-off.
- List every supplier and landlord payment due between now and 15 January, with the date each one actually clears.
- Ask suppliers for their last order, last delivery and last payment run dates in writing.
- Chase your own debtors now. An invoice sent on 15 December is unlikely to be paid before the new year.
- Build a week by week cash forecast to 15 January that includes the SARS payments on 7 December and 7 January.
- If gaps show up, look at options early. Our guide to invoice finance and asset finance explains how they work and what they cost.
Payroll and statutory dates
The South African Revenue Service states that the monthly employer payment must be made within seven days after the end of the month in which the amount was deducted. When that day is a weekend or public holiday, the page says payment must be made on the last business day before it. The monthly EMP201 declaration covers PAYE, UIF and SDL together, and the SARS PAYE page gives no separate dates for UIF or SDL.
- 7 December 2026 and 7 January 2027 both fall on weekdays, so those are the due dates as they stand.
- Run December salaries early if your bank has a cut-off, and confirm the payroll file deadline with your bank.
- Keep your payroll person’s leave dates in mind, so the EMP201 does not depend on someone who is away.
Stock and ordering
- Ask each supplier how long an order takes at this time of year. Do not assume the usual lead time holds.
- Place your final top-up order for fast sellers first, and slow sellers last or not at all.
- Decide a stock cut-off date, after which you stop buying and run down what you have.
- Count what is on your shelves and in your warehouse before Black Friday, not after.
Truworths’ account sales were roughly flat while cash sales dropped 7.5% at group level, according to the same update. The point for any seller is simple: know how your own customers pay before you commit to stock.
Staffing and leave
- Publish the leave roster by mid November, and state which roles must be covered on 16 December, 25 December and 1 January.
- Check what your contracts and policy say about public holiday work, and pay accordingly.
- Cross train one person on each critical task: invoicing, dispatch, payroll and the till.
- Tell staff the shutdown and return dates in writing, so no one is guessing in December.
Pricing and promotions
- Work out your margin on every promoted item before it goes live. A discount that sells out at a loss is not a promotion.
- Limit the offer to products you can restock, and cap quantities on the rest.
- Start before 27 November if your customers are already comparing prices, and say when the deal ends.
- Track sales per day against your forecast, and adjust the offer by the following Monday if it is not working.
Our report on GoTyme’s fourth quarter outlook and the piece on consumer confidence give more context on what shoppers are doing.
Payment and delivery cut-offs
- Ask your couriers and your bank for their last dates and publish yours on your website, invoices and email signature.
- Test your card machine, payment gateway and online checkout before Black Friday, and keep a backup option ready.
- Tell customers the last day for orders to arrive before Christmas, and the first day you ship in January.
- Set an out of office message with your return date and an emergency contact.
What we could not confirm
- The tax treatment of a 13th cheque or year end bonus. The SARS pages we opened do not explain it, so check with your payroll provider or SARS.
- Supplier lead times, courier cut-offs and bank payment run dates. These differ by provider, so ask each one directly.
- Black Friday on 27 November comes from one listing, publicholidays.co.za, rather than an official announcement.
- Whether a 2027 Euromonitor consumer trends report is out. We could not open one, so we have not quoted it.
