Actual vs Provisional Earnings for COIDA
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Actual vs Provisional Earnings for COIDA
Understand actual vs provisional earnings for COIDA ROE submissions in South Africa. Learn when to use each and how to correct provisional declarations.
Actual vs Provisional Earnings for COIDA
When submitting your annual Return of Earnings, you must declare either actual earnings or provisional earnings. Choosing the wrong option or failing to correct a provisional declaration can lead to assessment disputes, penalties, and refund complications. This guide explains the difference and when to use each option.
Actual vs Provisional Earnings for COIDA — COIDA compliance guide for South African employers
Employer obligations under the Compensation for Occupational Injuries and Diseases Act
What Are Actual Earnings?
Actual earnings are the total remuneration paid to all employees during the full assessment period (1 March to 28/29 February). This is the preferred and most accurate method of ROE submission.
Actual earnings include:
- Basic salaries and wages
- Overtime payments
- Bonuses and performance payments
- Commissions
- Certain taxable allowances
- Payments to temporary and casual workers
Submitting actual earnings ensures your assessment fee is calculated precisely based on what you actually paid.
What Are Provisional Earnings?
Provisional earnings are an estimate of total earnings used when actual figures are not yet finalised at the time of submission. Employers may use provisional earnings when:
- Financial year-end audits are incomplete
- Payroll records are still being reconciled
- Employee disputes about earnings are unresolved
- Business restructuring has complicated earnings calculations
When you submit provisional earnings, you must later submit a supplementary return with actual earnings. The Compensation Fund will then adjust your assessment and either issue a refund or request additional payment.
How to Correct Provisional Earnings
If you submitted provisional earnings, you must correct them once actual figures are available:
- Calculate the difference between provisional and actual earnings
- Log into the Compensation Fund portal
- Submit a supplementary ROE with the actual earnings figure
- The Compensation Fund will recalculate your assessment fee
- Pay any additional amount owed or receive a refund for overpayment
There is a deadline for submitting corrected earnings. Check with the Compensation Fund for the specific timeframe applicable to your submission year.
Which Option Should You Choose?
Always submit actual earnings if possible. Provisional earnings should only be used when absolutely necessary because:
- They create additional administrative work
- Corrections may delay your LOGS application
- Under-estimation can result in penalties
- Over-estimation ties up your cash in refunds
If you need help calculating your actual earnings or managing a provisional submission, AdminBoss provides professional ROE services that ensure accuracy and compliance.
Frequently Asked Questions
Can I switch from provisional to actual after submission?
Yes. Submit a supplementary return with actual earnings through the Compensation Fund portal.
Is there a penalty for using provisional earnings?
No penalty for using provisional earnings, but failure to correct them with actual figures may result in assessment disputes.
How long do I have to correct provisional earnings?
Check the Compensation Fund’s current guidelines. Typically, corrections must be submitted within a specified period after the ROE deadline.
Do provisional earnings affect my LOGS?
Yes. LOGS may be conditional until actual earnings are declared and all assessments are settled.
Need Help with COIDA Compliance?
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