COIDA Return of Earnings South Africa | Employer Submission 📣

COIDA Return of Earnings is a mandatory submission to the Department of Labour for all employers registered with the Compensation Fund in South Africa. It reports the total earnings of employees for the calculation of workmen’s compensation contributions. Failure to submit accurately and on time can result in penalties and compliance issues. Admin Boss assists employers across South Africa with fast, accurate, and fully compliant COIDA Return of Earnings submissions, ensuring your business remains compliant and avoids unnecessary fines.

All companies who are registered for COIDA need to submit a return of earnings every year. The deadline for this year is 30 June 2025.

If you would like us to assist with submitting your return, complete the form below. We will then determine how many returns are outstanding and send you a quote.

Click here if you need to register for COIDA or UIF.

Please note

From this year, all employers have to submit a detailed payroll report with the return of earnings. The same one that was used for the PAYE recon can be used if your company is registered for PAYE. We will compile a mandate which the employer has to sign before we can submit the return.

FAQ — COIDA Return of Earnings (ROE) in South Africa

What is a COIDA Return of Earnings (ROE)?

A COIDA Return of Earnings (ROE) is an annual declaration that all employers registered under the Compensation for Occupational Injuries and Diseases Act (COIDA) must submit to the Compensation Fund. It reports the total wages and salaries paid to employees during the assessment period so that the Fund can calculate your annual assessment contribution.

Who must submit a COIDA Return of Earnings?

Every employer in South Africa registered with the Compensation Fund — including companies with one or more employees — must file a ROE each year, regardless of whether employees are full‑time, part‑time, or temporary.

When is the annual ROE submission deadline?

COIDA ROE submissions are typically filed annually for the assessment period from 1 March to the end of February, with deadlines often set around 31 March or extended to 30 June/31 July depending on official notices. Employers should check the current deadline to avoid penalties.

What earnings must be included in the ROE?

You must include gross salaries, regular overtime, annual bonuses, regular commissions, fringe benefits like company cars or accommodation, and earnings paid to directors or members of close corporations when calculating your total earnings for the ROE.

What happens if I submit my ROE late or incorrectly?

Late or incorrect submission can lead to penalties such as a 10% late submission penalty, estimated assessments by the Compensation Fund, and interest on outstanding amounts. Filing on time with accurate earnings figures helps you stay compliant and maintain your business’s Letter of Good Standing.