What the Compensation Fund needs from every employer each year, when it is due, what a late return costs, and how to keep your Letter of Good Standing from lapsing before a tender.
COIDA (the Compensation for Occupational Injuries and Diseases Act 130 of 1993) compensates employees injured at work or who contract an occupational disease. Employers fund it through an annual assessment. Section 80(1) requires any employer carrying on business in South Africa to register with the Compensation Commissioner, and the Department of Employment and Labour's guidance is to do so within seven days of employing your first employee. Part-time, casual and temporary staff count. Working directors who draw a salary count. Since the Constitutional Court's Mahlangu judgment in November 2020, domestic workers count too.
The COIDA Amendment Act 10 of 2022 commenced on 23 January 2026 (Proclamation 306 of 2026), with some of its penalty provisions, including the new s.81(3) and the amended s.87, in force from 1 April 2026. Section references on this page are to the Act as amended, under which the powers formerly exercised by the Director-General now vest in the Compensation Commissioner.
Register on form W.As.2 or online through CF-Filing. Every return, payment and Letter of Good Standing is tied to the registration number you receive. Two duties follow:
Employers insured with a mutual association licensed under s.30 (Rand Mutual for mining and metals, FEM for construction) file with the mutual instead. Exempt employers are listed in s.84.
Section 82(1) requires every registered employer to furnish a return, certified as correct, showing earnings paid from 1 March of the previous year to the last day of February. The same form carries your estimate for the year starting 1 March. The Fund uses the actuals to finalise last year's assessment and the estimate to raise a provisional one for the year ahead (s.83(1) and (5)).
Understate earnings and the Commissioner may fine you up to 10% of the difference (s.82(3)).
The statutory date is 31 March (s.82(1)). The Fund extends it by notice every year. Recent windows: 1 April–30 June 2024 (2023 ROE), 1 May–31 July 2025 (2024 ROE, delayed by a system shutdown), and 1 April–30 June 2026 (2025 ROE, now closed). The Fund fixes the dates by notice each year; late returns attract the s.83(6)(b) 10% penalty. The dates move, so do not plan around last year's. Check the current notice on labour.gov.za.
The Fund also runs catch-up windows. Its notice in Government Gazette 54043 of 30 January 2026 gave employers with 2024 and earlier returns outstanding until 28 February 2026 before estimate assessments and penalties were raised. Close any gap year: no Letter of Good Standing is issued while a return is missing.
| Step | Timing | Authority |
|---|---|---|
| Earnings year closes | Last day of February | s.82(1) |
| ROE window | Opens about 1 April; closes per the year's notice | s.82(1); annual notice |
| Notice of assessment | After the Fund processes the return | s.83 |
| Payment due | Within 30 days of the notice | s.86 |
| Letter of Good Standing | Once paid, or on an approved instalment plan | Fund practice |
For the rest of the year's statutory dates see the SA employer compliance calendar.
The portal is CF-Filing at cfonline.labour.gov.za. Filing online gives you the assessment and the letter as downloads.
The Commissioner's January 2026 notice lists what clears an audit flag: your SARS EMP501, a detailed payroll report for the earnings year, annual financial statements, an affidavit explaining any large variance from the prior year, the completed ROE form, and a power of attorney if a consultant submits for you. A big swing in declared earnings is the usual trigger.
Your assessment is declared earnings multiplied by the tariff for your class of business (s.83(1)). The Commissioner may also set a minimum assessment (s.83(2)). Check the Fund's current tariff notice. Payment is due within 30 days of the notice of assessment (s.86). Apply for instalments before the due date if you cannot pay in full. Fail to pay and the Commissioner may impose a penalty of 10% of your actual or estimated earnings for that year, or on the outstanding amount (s.87(1), as amended from 1 April 2026), interest runs on the overdue assessment (s.86(2)), and no Letter of Good Standing is issued. If an employee is injured while you are unregistered, s.87(2) allows the Commissioner to impose a penalty equal to the full compensation payable for that accident (which the Commissioner may waive in part or allow in instalments under s.87(2)(b) if the failure was not wilful).
A Letter of Good Standing (LoGS, often called a COID certificate) is the Fund's confirmation that you are registered and up to date.
The Department's test has three parts: registered (s.80), Return of Earnings submitted (s.82), and the assessment paid in full or an approved instalment plan in place (s.86). Miss one and the portal will not issue it.
Up to 12 months. The expiry date printed on the letter governs, and in some years the Fund has aligned every letter's expiry with the end of the assessment cycle rather than the date of issue. Pay by instalments and the letter typically covers only the period paid for, so it can expire within weeks.
Public tenders list a current letter as a mandatory document, and bid committees reject on expiry dates. Private principals ask because under s.89 a mandator who engages a contractor can be held liable for compensation to the contractor's employees if the contractor is not registered and assessed. Main contractors therefore demand a valid letter before site access.
Treat the letter as a credential with a hard expiry. Record the expiry date the day you download it. Set reminders at 30, 14, 7 and 1 days out: 30 gives payroll time to prepare the return, 14 covers the Fund's processing, 7 is the last safe point to pay, and 1 is the alarm. Put the ROE window on the same calendar so renewal starts before the old letter expires.
Good standing also means reporting claims on time: an accident within seven days of receiving notice of it (s.39(1)), an occupational disease within 14 days (s.68). For other employer duties see the labour law compliance checklist and, if a council covers you, the bargaining council returns guide.
The Act says 31 March each year (s.82(1)). In practice the Compensation Fund extends it by notice. Recent windows: 1 April–30 June 2024 (2023 ROE), 1 May–31 July 2025 (2024 ROE, delayed by a system shutdown), and 1 April–30 June 2026 (2025 ROE, now closed). The Fund fixes the dates by notice each year; late returns attract the s.83(6)(b) 10% penalty. The dates change each year, so check the current notice on labour.gov.za.
The Commissioner may assess you on estimated earnings (s.83(6)(a)) and impose a fine of up to 10% of the assessed amount (s.83(6)(b)). An unpaid assessment attracts a further 10% penalty under s.87(1) (as amended from 1 April 2026), and no Letter of Good Standing is issued until you are up to date.
Up to 12 months. The expiry date printed on the letter governs. If you pay by instalments the Fund typically issues a letter covering only the period you have paid for, so it can expire sooner.
Yes. One employee, full-time, part-time or casual, triggers registration under s.80, and since the Constitutional Court's Mahlangu judgment in 2020 domestic workers are covered too. Register within seven days of employing your first employee.
Compliance Radar's Company Documents Vault stores your Letter of Good Standing, Fund registration and ROE confirmations against their real expiry dates and sends 30, 14, 7 and 1-day reminders to the people who must act, so the letter is renewed before a tender asks for it. See how it works or talk to us. More guides are at /guides.
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