COIDA Return of Earnings (ROE) Deadline — 2026 Dates, Penalties & How to Submit Late

This guide covers exactly what the Return of Earnings is, the deadline and what happens if you miss it, how to calculate your assessment fee, the rules for domestic and household employers, and how to submit — step by step.

What is the COIDA Return of Earnings?

The Return of Earnings — also called the ROE or the W.As.8 form — is the annual declaration every registered COIDA employer must submit to the Compensation Fund. It reports two things:

• The actual remuneration paid to all employees during the previous assessment year (1 March 2025 to 28 February 2026)
• Your estimated remuneration for the current assessment year (1 March 2026 to 28 February 2027)

The Compensation Fund uses these figures to calculate your annual assessment fee — the amount you pay each year to keep your employees covered for workplace injuries, occupational diseases, and work-related deaths.

Without submitting your ROE, you cannot receive a Letter of Good Standing. Without a Letter of Good Standing, you cannot tender for government work, apply for most construction site permits, or onboard as a supplier to most large corporates.

The 2026 ROE deadline

The window runs 1 April to 30 June each year. Don't leave it until June — the Compensation Fund typically experiences high submission volumes closer to the deadline, so earlier submission means faster processing, faster assessment, and a faster Letter of Good Standing. If you have already passed the deadline, you can still submit late (a 10% penalty applies) — see below.

The 2026 submission season ran from 1 April to 30 June 2026 via the ROE Online System at roe.labour.gov.za.

Who must submit a Return of Earnings

Every employer registered with the Compensation Fund must submit an ROE, including:

• Companies and close corporations with one or more employees
• Sole proprietors who employ staff
• Working directors who draw a salary from their own company — a director paid a monthly salary qualifies as an employee for COIDA purposes and must be included in the ROE
• Domestic employers — households that employ workers such as gardeners, housekeepers, or childminders must also register and submit

Even if your business had no workplace injuries during the year, the ROE is still required. Even if your payroll was minimal, the ROE is still required. The minimum annual assessment fee applies regardless of actual earnings.

The ROE deadline for domestic & household employers

If you employ a domestic worker— a housekeeper, gardener, driver, nanny, or childminder — you are a registered employer under COIDA and the same 30 June deadline applies to you. This catches many households off guard: COIDA is not just for companies. Since domestic workers were brought under the Compensation Fund, every household employer must register and submit an annual Return of Earnings for their worker.

The good news is that it is cheaper than for commercial employers. The minimum assessment for a domestic employer is R560— versus R1,621 for commercial employers (Government Gazette 54577, effective 1 March 2026). You declare your worker's annual earnings — wages plus any bonuses or overtime — and the Fund calculates your assessment from there. For most households paying at or near the domestic-worker minimum wage, the fee lands at or close to the R560 minimum.

The steps are the same as for any employer: register with the Compensation Fund, submit the ROE before 30 June, pay your assessment, and request your Letter of Good Standing. If you have not registered your domestic worker yet, or you missed this year's deadline, you can still put it right — see COIDA for domestic workers for the household-specific walkthrough, or what to do if you missed the deadline.

How to calculate your COIDA assessment fee

Your assessment fee is calculated based on three factors:

1. Your total remuneration paid
This is the sum of all salaries, wages, overtime payments, bonuses, and other remuneration paid to employees during the assessment year. There is an annual earnings ceiling — earnings above it are excluded from the calculation. For the 2025/2026 actual-earnings year (1 March 2025 to 28 February 2026) the ceiling is R633,168 per employee. From 1 March 2026 it rose to R668,000 per employeefor the 2026/2027 year — the figure you use for the provisional earnings on the same return (Government Gazette 54577).

2. Your industry classification (tariff)
The Compensation Fund assigns every employer to an industry class based on their type of work. Each class has a tariff — a rate expressed as a percentage of remuneration. Higher-risk industries (construction, mining, manufacturing) carry higher tariffs than lower-risk industries (professional services, administration).

3. The minimum assessment
Regardless of your remuneration or tariff, the minimum annual assessment is R1,621 for commercial employers, or R560 for domestic employers. If your calculated fee comes in below this, you pay the minimum.

The calculation:
Assessment fee = (Total remuneration ÷ 100) × Industry tariff

Example: A small construction company with 5 employees earning a combined total of R800,000 in remuneration. The construction industry tariff is approximately 1.9%.

Assessment = (R800,000 ÷ 100) × 1.9 = R15,200

For a professional services firm with 3 employees earning a combined R450,000, with a tariff of approximately 0.2%:

Assessment = (R450,000 ÷ 100) × 0.2 = R900— but the minimum applies, so the fee is R1,621.

Use the calculator below to estimate your specific fee before submitting.

How to submit your ROE — step by step

Step 1 — Gather your documents

Before going online, prepare:

• Your COIDA employer registration number
• A detailed payroll report showing each employee's earnings for 1 March 2025 to 28 February 2026
• A Confirmation of Employer Registration Details Form (required for the 2026 submission season — download from labour.gov.za)
• Your estimated payroll for 1 March 2026 to 28 February 2027

Step 2 — Log in to the ROE Online Portal

Go to roe.labour.gov.za. Log in with your existing credentials or register if you have not used the portal before. You will need your COIDA reference number and the email address on your registration.

Step 3 — Complete the ROE declaration

Enter your actual remuneration figures for each employee for the previous year, and your projected figures for the coming year. Upload your payroll report and the Confirmation of Employer Registration Details Form as supporting documents.

Step 4 — Submit and await your Notice of Assessment

Once submitted, the Compensation Fund will process your declaration and issue a Notice of Assessment showing your calculated fee. Processing typically takes 3 to 5 business days. Pay the assessed amount within 30 days of the notice to avoid interest.

Step 5 — Pay your assessment

Make payment via EFT to the Compensation Fund's bank account using your COIDA reference number as the payment reference. Always use your exact reference number — payments made with incorrect references are not allocated to your account and will not release your Letter of Good Standing.

Step 6 — Request your Letter of Good Standing

Once payment has reflected on the Fund's system (5 to 10 business days), log in to the online portal and request your Letter of Good Standing. It is issued electronically and is valid for 12 months or until the next ROE cycle — whichever comes first.

What the 2026 COIDA amendments mean for the ROE

On 23 January 2026, President Ramaphosa confirmed the commencement dates for most provisions of the COIDA Amendment Act — with selected sections effective 1 February 2026 and 1 April 2026. For the ROE specifically, three changes are relevant:

Administrative penalties are now enforceable. The Amendment Act introduced a formal administrative penalty regime. Late ROE submission and non-payment of assessments are now subject to structured administrative penalties in addition to the existing 10% automatic penalty.

Enforcement powers are expanded. Inspectors now have broader powers to access employer records, demand payroll documentation, and verify compliance. Employers who have not been submitting ROEs may face retrospective assessment and penalty notices.

Prescription periods are extended. The period during which the Compensation Fund can pursue outstanding ROE submissions and unpaid assessments has been extended. This means historical non-compliance carries longer-tail risk than it did previously.

If your business has not been submitting ROEs consistently, the safest course is to regularise your position proactively rather than wait for the Fund to identify the gap.

What happens if you miss the 30 June deadline

Missing the deadline does not mean your COIDA registration lapses immediately — but it triggers a cascade of consequences:

10% automatic penalty on your calculated assessment amount, applied immediately after the deadline.

Interest accrues on any unpaid amount from 30 days after the assessment notice date, at the prescribed rate.

Letter of Good Standing lapses. Your existing letter expires and a new one cannot be issued until the outstanding ROE is submitted, the assessment is paid, and the payment has reflected. If you need a letter for a tender submission and your ROE is outstanding, there is no fast-track route.

Audit flag. Consistently late or missing ROE submissions flag your account for a compliance audit. Audits require you to produce payroll records for multiple years and can result in revised assessments and additional penalties.

Personal liability risk. Under the 2026 amendments, directors of companies that persistently fail to comply with COIDA obligations may face personal liability for outstanding assessments. This is new enforcement territory and not yet widely understood.

Common ROE mistakes to avoid

Including earnings above the ceiling.Do not include remuneration above the applicable ceiling — R633,168 per employee for 2025/2026 actual earnings, or R668,000 from 1 March 2026. Overstating your earnings overstates your assessment fee.

Excluding working directors. A director who draws a salary is an employee for COIDA purposes. Excluding them understates your remuneration and risks an audit finding.

Using the wrong industry tariff.If your business has changed its primary activity since registration, your industry class may no longer be accurate. Contact the Compensation Fund to update your classification before submitting — an incorrect tariff can either overcharge or undercharge your assessment.

Not uploading the Confirmation of Employer Registration Details Form. This form is compulsory for the 2026 submission season. Submissions without it will be incomplete and may not be processed.

Paying without a reference number. Every year, employers submit and pay but use the wrong reference number or omit it entirely. The payment cannot be matched to your account. Always confirm your COIDA reference number before making the EFT.

Track your COIDA deadline automatically

The 30 June 2026 ROE deadline is one of 12+ compliance obligations ClearComply tracks for South African businesses. Your compliance calendar shows the submission window, sends automated reminders before the deadline, and flags your Letter of Good Standing status when it is approaching expiry.

Frequently asked questions

When is the COIDA ROE deadline?
The COIDA Return of Earnings deadline is 30 June every year, with the submission window open from 1 April to 30 June. For 2026 the deadline was 30 June 2026. You can still submit after the deadline, but a 10% penalty is added to your assessment.

Do domestic and household employers have an ROE deadline?
Yes. If you employ a domestic worker, gardener, driver, or childminder, you must register with the Compensation Fund and submit an annual ROE by the same 30 June deadline. The minimum assessment for domestic employers is R560, versus R1,621 for commercial employers.

What is the 2026 COIDA ROE submission period?
The submission window runs from 1 April 2026 to 30 June 2026. The ROE Online Portal at roe.labour.gov.za is live and accepting submissions now.

What if I have no employees — must I still submit?
If you genuinely have no employees (including no working directors on salary), you do not need to submit. However, if you have any person performing work for remuneration — including a working director, a domestic worker, or a fixed-term contractor — they must be included.

Can I still submit after 30 June?
Yes, but a 10% penalty on your assessed amount applies automatically. Submit as soon as possible after the deadline to minimise interest accrual.

How long does it take to get a Letter of Good Standing after submitting?
Once your ROE is submitted, the Notice of Assessment is typically issued within 3 to 5 business days. After payment, allow 5 to 10 business days for the payment to reflect on the Fund's system. Once reflected, you can request your letter immediately through the online portal.

Is the ROE the same as the UIF monthly declaration?
No. The ROE is an annual declaration to the Compensation Fund under COIDA. UIF contributions are paid monthly through the SARS EMP201. Both are employer obligations, both are based on employee remuneration, but they are completely separate filings to different bodies.

My business has multiple branches — do I submit one ROE?
Each branch registered separately with the Compensation Fund requires its own ROE submission. If your branches were registered under a single COIDA number, you submit one combined ROE covering all employees across all branches.