A COIDA Return of Earnings (ROE) is an annual declaration that every registered employer in South Africa must submit to the Compensation Fund under the Compensation for Occupational Injuries and Diseases Act (Act 130 of 1993). The ROE reports two sets of figures: (1) actual remuneration paid to all employees during the previous assessment period (1 March to 28 February), and (2) estimated earnings for the upcoming assessment year. The Compensation Fund uses these figures to calculate your annual assessment fee, which funds compensation for workplace injuries, occupational diseases, and work-related fatalities.

The 2026 COIDA Return of Earnings submission window opened on 1 April 2026 and closes on 30 June 2026. This is the mandatory filing period for the 2025/2026 assessment year covering employee earnings from 1 March 2025 to 28 February 2026. Employers are strongly advised to submit well before the deadline to avoid system congestion, ensure timely processing and prevent the automatic 10% late submission penalty.

Late submission of your COIDA Return of Earnings triggers several consequences under Section 83 of the COID Act:

• An automatic 10% penalty applied to your final assessment amount
• Interest accrues on unpaid amounts from 30 days after the assessment notice
• Your existing Letter of Good Standing expires and cannot be renewed until submission and payment are complete
• Your account may be flagged for a compliance audit requiring multiple years of payroll records
• The Director-General may raise an estimated assessment on projected earnings

Every employer registered with the Compensation Fund who employs one or more workers must submit an annual Return of Earnings. This includes:

• Private companies and close corporations
• Partnerships and sole proprietors
• Contractors and subcontractors
• Domestic employers

A working director who receives a salary qualifies as an employee and must be included. Under the 2026 COIDA amendments, if a subcontractor fails to register or pay assessments, the primary contractor becomes liable for those employees’ assessments.

For the 2025/2026 assessment year, the maximum earnings cap per employee is R633,168 per annum. Any remuneration above this threshold is excluded from the assessment calculation. For the upcoming 2026/2027 assessment year, this threshold has increased to R668,000 per employee per annum.

The minimum annual assessment amounts are:

• R1,621 for commercial employers
• R560 for domestic employers

To submit your 2026 COIDA Return of Earnings, you need the following documents:

1. Your COIDA employer registration number (CF number)
2. Detailed payroll report for 1 March 2025 to 28 February 2026
3. Confirmation of Employer Registration Details Form (compulsory for 2026)
4. Estimated payroll projection for 1 March 2026 to 28 February 2027
5. SARS EMP501 reconciliation (if flagged for audit)
6. Audited or independently reviewed financial statements (if flagged for audit)

The COIDA assessment fee is calculated using the formula:

(Total Reportable Earnings / 100) x Industry Risk Tariff = Assessment Payable

The total earnings figure is capped at R633,168 per employee for the 2025/2026 year. The industry risk tariff varies by business activity classification — high-risk industries like construction and mining pay higher tariffs than low-risk sectors like professional services.

Yes. Admin Boss provides a complete COIDA Return of Earnings service that includes:

• Professional ROE preparation with accurate calculations
• Payroll and earnings verification against thresholds
• Compensation Fund online submission through roe.labour.gov.za
• Employer information review and document verification
• Letter of Good Standing assistance after payment
• Ongoing compliance support and guidance

Our experienced team handles the entire process accurately and on time, allowing you to focus on running your business.

A COIDA Letter of Good Standing is an official document proving your business is compliant with the Compensation for Occupational Injuries and Diseases Act. It is mandatory for:

• Government tender applications and municipal contracts
• Contractor appointments and construction site access permits
• Corporate supplier registrations and vendor onboarding
• Many private-sector contracts and project bids

Without a valid Letter of Good Standing, your business cannot tender for government work or operate as a contractor on most regulated sites. The letter is only issued once the ROE is submitted and the resulting assessment is paid in full or a payment arrangement is approved.

The 2026 COIDA Amendment Act introduced several significant changes effective 1 February 2026:

• Administrative penalties replaced criminal prosecution for non-compliance, with fines up to 10% of assessments
• New earnings definition aligns with the Income Tax Act Fourth Schedule
• Contractor liability makes primary contractors responsible for unpaid subcontractor assessments
• Prescription period extended from 12 months to 3 years for claims
• Expanded inspector powers including record access and compliance orders
• 5-year record retention requirement for all employers

After submitting your ROE, follow these steps:

1. Wait for the Compensation Fund to issue a Notice of Assessment (typically 3 to 5 business days)
2. Pay the assessed amount within 30 days via EFT using your exact COIDA reference number
3. Allow 5 to 10 business days for payment to reflect on the Fund’s system
4. Log in to the ROE Online Portal at roe.labour.gov.za and request your Letter of Good Standing
5. Download the electronic certificate — it remains valid for 12 months or until the next ROE cycle

Under Section 81(3) of COIDA, failure to register with the Compensation Fund within 7 days of employing your first worker is an offence. If an unregistered employer’s employee suffers a workplace injury or occupational disease:

• The employer has no Compensation Fund coverage
• The employer faces direct personal liability for all compensation claims and medical costs
• The employer is exposed to litigation from the employee or their dependents
• Under the 2026 amendments, directors may face personal liability for outstanding assessments