Who Must Submit COIDA Return of Earnings (ROE) in South Africa?
What Is the COIDA Return of Earnings?
The COIDA Return of Earnings (ROE), also called the W.As.8 form, is an annual submission made to the Compensation Fund. Employers declare:
- Total employee earnings for the previous assessment year
- Estimated earnings for the upcoming assessment year
- Changes in workforce or business activity
The Compensation Fund uses this information to calculate employer assessment fees.
Who Must Submit an ROE?
- Private companies (Pty Ltd)
- Close corporations (CCs)
- Sole proprietors with employees
- Construction companies
- Retail businesses
- Domestic employers
- Factories and industrial employers
- Employers with temporary or part-time workers
Important:
If your business employs one or more employees and is registered with the Compensation Fund, you will generally need to submit a Return of Earnings every year.
2026 COIDA ROE Deadline
| Event | Date |
|---|---|
| ROE Submission Opens | 1 April 2026 |
| ROE Submission Deadline | 30 June 2026 |
| Penalty Period Begins | After 30 June 2026 |
| Interest on Outstanding Assessments | 30 Days After Assessment Notice |
What Happens If You Do Not Submit ROE?
- 10% penalties may apply
- Interest may be charged on outstanding assessments
- Your Letter of Good Standing may become invalid
- Tenders and contracts may be affected
- Your business may become non-compliant
Information Needed for ROE Submission
| Required Information | Purpose |
|---|---|
| Total Employee Earnings | Assessment calculations |
| Compensation Fund Number | Employer verification |
| Estimated Future Earnings | Upcoming assessment estimates |
| Business Activity Details | Industry risk classification |
| Payroll Information | Salary verification |
How to Submit COIDA Return of Earnings
- Log into the Compensation Fund online portal
- Verify employer details
- Capture employee earnings information
- Submit estimated future earnings
- Review calculations carefully
- Submit before the deadline
- Pay assessments within required timeframes
Why the Letter of Good Standing Matters
A valid Letter of Good Standing proves that your business is compliant with Compensation Fund obligations. Many tenders, suppliers, contractors, and government projects require this certificate before approving work.
Helpful Internal Links
Official External Resources
Need Help With Your COIDA ROE Submission?
Admin Boss assists employers across South Africa with COIDA Return of Earnings submissions, Letters of Good Standing, COIDA registration, and compliance support.
Get Professional AssistanceFrequently Asked Questions
Who needs help with COIDA?
Any South African business owner, director, trustee or employer who must deal with COIDA. The guide above explains who it applies to and what is required.
Can Admin Boss assist with COIDA remotely?
Yes. Admin Boss works with clients across South Africa by email and online channels, so COIDA can be handled without visiting an office.
Where do I verify the official requirements for COIDA?
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
- COIDA: The Compensation for Occupational Injuries and Diseases Act, which requires employers to register with the Compensation Fund.
- 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.
Last reviewed 1 November 2026 by Admin Boss against official sources: gov.za, SARS and CIPC.
