COIDA Return of Earnings 2026: Deadline, Calculator & Penalties
COIDA Return of Earnings 2026: Deadline, Calculator & Penalties
The COIDA Return of Earnings (ROE) is an annual declaration due by 30 June that reports total employee earnings to the Compensation Fund. The fund uses this to calculate your assessment fee. Late submission triggers automatic penalties and interest under the 2026 amendments.
COIDA Return of Earnings 2026: Deadline, Calculator & Penalties — South African employer compliance guide
The Return of Earnings (ROE) is the most critical recurring obligation for every COIDA-registered employer in South Africa. For the 2025/2026 assessment period, the deadline is 30 June 2026. Missing this cut-off does not just result in a fine — it can invalidate your Letter of Good Standing, disqualify you from tenders, and trigger monthly interest on unpaid assessments.
This guide explains everything you need to know about the ROE: what it is, how to calculate it, the deadline, penalties for late submission, and how to use actual versus provisional earnings.
Table of Contents
What is the Return of Earnings?
The Return of Earnings is an annual declaration that every registered employer submits to the Compensation Fund. It reports the total remuneration paid to all employees during the assessment period (1 March to 28/29 February). The Compensation Fund uses this figure to calculate your annual assessment fee.
The ROE includes:
- Total salaries and wages
- Overtime payments
- Bonuses and commissions
- Certain allowances
- Payments to temporary and casual workers
Accurate submission ensures you pay the correct fee — no more, no less. For a deeper explanation, see: Actual vs Provisional Earnings for COIDA.
The 30 June 2026 Deadline
The Compensation Fund sets 30 June as the annual deadline for ROE submissions. For the 2025/2026 assessment year:
- Assessment period: 1 March 2025 to 28 February 2026
- ROE submission deadline: 30 June 2026
- Penalty start date: 1 July 2026
Submitting on or before 30 June keeps your account in good standing. The Compensation Fund begins calculating penalties and interest from 1 July for every day the ROE is late. Read more: COIDA ROE Deadline 2026: 30 June Cut-off.
How to Calculate Your Assessment Fee
The annual assessment fee is calculated using this formula:
Assessment Fee = Total Annual Earnings × Industry Tariff Rate
Your industry tariff rate is determined by your risk class. High-risk industries like construction pay higher rates than low-risk industries like consulting. For a detailed calculator with examples, visit: COIDA Assessment Fee Calculator 2025/2026.
Actual vs Provisional Earnings
Employers can submit either actual or provisional earnings:
- Actual earnings: The exact total remuneration paid during the assessment period. This is the preferred method.
- Provisional earnings: An estimate used when final figures are not yet available. Must be corrected later with actual figures.
Always submit actual earnings if possible. Provisional submissions create extra work and may delay your Letter of Good Standing. Learn more: Actual vs Provisional Earnings for COIDA.
Penalties for Late ROE Submission
The 2026 amendments introduced automatic administrative penalties for late ROE submissions. These include:
| Consequence | Impact |
|---|---|
| Administrative penalty | Fixed amount + percentage of outstanding assessment |
| Interest accrual | Monthly compounding interest from 1 July |
| LOGS suspension | Letter of Good Standing invalidated until resolved |
| Tender disqualification | Cannot bid on government contracts without valid LOGS |
For full penalty details, read: COIDA ROE Penalties & Interest.
How to Submit Your ROE Online
Follow this timeline to ensure on-time submission:
- March: Begin gathering payroll records for the assessment period
- April: Calculate total earnings and verify employee counts
- May: Log into the Compensation Fund portal and prepare the online ROE form
- Early June: Submit the ROE and pay the calculated assessment fee
- Late June: Confirm receipt and download your submission confirmation
AdminBoss offers professional ROE management that handles the entire process for you, ensuring you never miss the 30 June deadline. Learn more about our ROE service.
COIDA assessment fee calculation — understanding your annual contribution to the Compensation Fund
Frequently Asked Questions
What time on 30 June is the ROE deadline?
The deadline is end of business day on 30 June. Online submissions should be completed before midnight South African time.
Can I get an extension for ROE submission?
Extensions are rarely granted and require compelling justification. Do not rely on extensions — plan to submit on time.
What if I have no employees this year?
You must still submit a nil return declaring zero earnings. Failure to submit any return is treated as non-compliance.
How do I know my ROE was received?
The online portal provides a submission confirmation number. Keep this as proof of submission.
Can I pay the assessment fee in instalments?
The standard is full annual payment. Contact the Compensation Fund to inquire about arrangements for very large amounts.
What happens if my calculation is wrong?
Contact the Compensation Fund with your corrected figures. Under-declaration may trigger penalties; over-declaration may result in a refund.
Official Government Resources
All information verified against Department of Employment and Labour sources:
- Department of Employment and Labour
- Official COIDA Registration Guide
- Employer Obligations & LOGS
- Official COIDA Service Book (PDF)
- Compensation Fund Online Portal
- Department of Labour Online Services
Provincial Office Phone Numbers
- Gauteng North (Pretoria): 012 309 5000
- Gauteng South (Johannesburg): 011 497 3222
- KwaZulu-Natal (Durban): 031 366 2000
- Western Cape (Cape Town): 021 441 8000
- Eastern Cape (East London): 043 701 3000
- Free State (Bloemfontein): 051 505 6200
- Limpopo (Polokwane): 015 290 1744
- Mpumalanga (Nelspruit): 013 655 8700
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