COIDA Return of Earnings: deadline, penalties and your Letter of Good Standing

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.

Who must register with the Compensation Fund (s.80)

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:

  • Notify the Commissioner of any change in your registered particulars within seven days (s.80(3)).
  • Keep a register of earnings for every employee and retain it for at least five years after the last entry (s.81(2), as amended by Act 10 of 2022 with effect from 23 January 2026). Failure now attracts an administrative penalty under s.81(3).

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.

What the Return of Earnings is (s.82)

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)).

What to include

  • Earnings on the Fund's definition: salaries, regular overtime, commission and regular bonuses are in; irregular overtime and reimbursive allowances are generally out. The W.As.8 notes list the inclusions.
  • Earnings capped per employee at the maximum prescribed under s.83(8). The cap changes; check the current notice on labour.gov.za.
  • Employee numbers by category. The Fund reconciles your ROE to your SARS EMP501, so reconcile first.
  • A separate return for each place or class of business if the Commissioner requires it (s.82(2)).

Understate earnings and the Commissioner may fine you up to 10% of the difference (s.82(3)).

When is the COIDA Return of Earnings deadline?

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.

StepTimingAuthority
Earnings year closesLast day of Februarys.82(1)
ROE windowOpens about 1 April; closes per the year's notices.82(1); annual notice
Notice of assessmentAfter the Fund processes the returns.83
Payment dueWithin 30 days of the notices.86
Letter of Good StandingOnce paid, or on an approved instalment planFund practice

For the rest of the year's statutory dates see the SA employer compliance calendar.

How to submit on CF-Filing

The portal is CF-Filing at cfonline.labour.gov.za. Filing online gives you the assessment and the letter as downloads.

  1. Log in with your registration number (first-time users create a profile).
  2. Capture actual earnings and employee numbers by category for the year just ended.
  3. Capture a realistic estimate for the year ahead.
  4. Certify, submit and keep the confirmation.
  5. Download the notice of assessment (W.As.6), pay with its reference, then download the Letter of Good Standing.

If you are flagged for audit

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.

Assessment and payment (s.83 and s.86)

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).

Penalties for a late Return of Earnings

  • Estimate assessment. No return in the prescribed period and the Commissioner may estimate your earnings and assess on that (s.83(6)(a)).
  • 10% fine. A fine not exceeding 10% of the amount so assessed (s.83(6)(b)).
  • 10% penalty on the unpaid balance. Once the assessment is raised and not paid, 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).
  • No Letter of Good Standing while a return is outstanding: lost tenders, no site access.
  • Audit exposure. The Fund has said it will run compliance reviews and site visits.

The Letter of Good Standing

What it is

A Letter of Good Standing (LoGS, often called a COID certificate) is the Fund's confirmation that you are registered and up to date.

Who qualifies

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.

How long it lasts

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.

Why tenders and principals demand it

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.

Why it lapses

  • The printed expiry date passes and nobody was watching it.
  • The ROE window closed without a return, so no new assessment and no new letter.
  • The assessment was not paid within 30 days, or an instalment was missed.
  • A prior-year return is outstanding, or an audit flag was never cleared.
  • Registered particulars changed and the Fund's record no longer matches the tender's.

How to stop it lapsing

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.

Injury on duty reporting

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.

Frequently asked questions

When is the COIDA Return of Earnings deadline?

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.

What is the penalty for a late Return of Earnings?

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.

How long is a Letter of Good Standing valid?

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.

Do I need to register if I employ one person or a domestic worker?

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.

Sources

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.

See it on a payroll like yours.

Book a demo

Compliance Radar provides compliance tooling and information to help you manage your obligations. It does not provide legal advice and is not a substitute for a qualified professional.