COIDA

The Compensation Fund has officially opened the annual Return of Earnings (ROE) submission period for the 2025 assessment year. Employers may submit their ROEs from 1 April 2026 to 30 June 2026.  Submit returns via the online ROE system available through the Department’s website: https://www.labour.gov.za/Online-Tools/Pages/ROE-Online-(cfonline-labour-gov-za).aspx

A 10% penalty may be charged for late submission of ROEs after the closing date. Interest may also apply to overdue accounts after 30 days from the invoice date. Employers remain responsible for ensuring that business details held by the Compensation Fund are kept up to date.

click here for the GG notice: return-of-earnings-2026