Rand Mutual Assurance (RMA) ROE Guide

What Is RMA Return of Earnings in South Africa?

The RMA Return of Earnings (ROE) is an annual payroll declaration submitted by employers registered with Rand Mutual Assurance (RMA). Employers declare actual and estimated employee earnings so RMA can calculate annual COIDA assessment fees and maintain employer compliance.

Quick answer: The RMA Return of Earnings (ROE) is an annual payroll declaration submitted by employers registered with Rand Mutual Assurance (RMA) If you would rather hand it over, Admin Boss assists with Rand Mutual Assurance remotely, anywhere in South Africa.

Updated May 2026

Submission Period 1 March – 31 March

Applies To RMA Registered Employers

Main Purpose Assessment Calculation

Important RMA ROE Deadline

RMA normally opens the Return of Earnings submission window on 1 March and closes on 31 March each year. Late submissions may result in penalties and delays with Letters of Good Standing.

What Is Rand Mutual Assurance (RMA)?

Rand Mutual Assurance (RMA) is a licensed compensation insurer operating under the Compensation for Occupational Injuries and Diseases Act (COIDA). RMA mainly covers employers operating in:

Mining industries
Metal industries
Iron and steel industries
Engineering sectors
Heavy industrial operations

RMA administers compensation claims and employer assessments for qualifying industries.

What Is Included in an RMA Return of Earnings?

Information Required	Purpose
Actual Payroll Figures	Previous year assessment calculations
Estimated Payroll	Future provisional assessments
Business Classification	Industry tariff determination
Employee Earnings	Compensation calculations
Employer Registration Details	Compliance verification

Who Must Submit an RMA ROE?

Employers registered with RMA
Mining companies
Engineering firms
Metal and steel employers
Industrial businesses within RMA classifications
Businesses employing workers in covered industries

Important:

Your industry classification determines whether you submit through RMA, the Compensation Fund, or FEMA.

RMA ROE Submission Timeline

Compliance Event	Typical Timeline
Submission Opens	1 March
Submission Deadline	31 March
Assessment Notices Issued	After Submission
Payment Due	30 Days After Assessment
Penalty Risk Begins	After Deadline

Consequences of Late RMA ROE Submission

Administrative penalties
Interest on outstanding assessments
Estimated assessments issued by RMA
Loss of Letter of Good Standing
Tender and contractor compliance issues
Potential audit complications

What Is a Letter of Good Standing?

A Letter of Good Standing confirms that an employer is compliant with COIDA and RMA requirements. Many mines, industrial contractors, suppliers, and tenders require a valid Letter of Good Standing before work may begin.

2025/2026 Earnings Threshold Updates

Category	2025/2026 Value
Maximum Annual Earnings Limit	R633 168
Minimum Commercial Assessment	R1 621
Minimum Domestic Employer Assessment	R560

These thresholds influence assessment calculations and provisional earnings declarations. :contentReference[oaicite:1]{index=1}

Helpful Internal Links

Official External Resources

Need Help With Your RMA Return of Earnings?

Admin Boss assists employers across South Africa with RMA ROE submissions, COIDA compliance, Letters of Good Standing, and employer registration support.

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Frequently Asked Questions

Who needs help with Rand Mutual Assurance?

Any South African business owner, director, trustee or employer who must deal with Rand Mutual Assurance. The guide above explains who it applies to and what is required.

Can Admin Boss assist with Rand Mutual Assurance remotely?

Yes. Admin Boss works with clients across South Africa by email and online channels, so Rand Mutual Assurance can be handled without visiting an office.

Where do I verify the official requirements for Rand Mutual Assurance?

Always confirm current requirements on the official portals: gov.za, sars.gov.za and cipc.co.za. This page is reviewed against those sources.

Key Terms Explained

CIPC: The Companies and Intellectual Property Commission, the government body that registers and regulates companies and close corporations in South Africa.
SARS: The South African Revenue Service, responsible for collecting taxes and administering the tax Acts.
Annual return: A yearly CIPC filing that confirms a company is still active; missing it leads to deregistration.
Beneficial ownership: The record of the natural persons who ultimately own or control a company or trust, filed with CIPC or the Master of the High Court.
Compliance: Staying up to date with every statutory filing, payment and record a business owes to CIPC, SARS and other regulators.

Last reviewed 1 November 2026 by Admin Boss against official sources: gov.za, SARS and CIPC.