COIDA Compliance and Return of Earnings: Annual Obligations

COIDA compliance is an ongoing duty, not a once-off registration. Every year, employers must submit a Return of Earnings and pay assessment tariffs. Missing deadlines can cost your business thousands.

What is the Return of Earnings?

The Return of Earnings (ROE) is an annual declaration of your total employee wage bill for the previous financial year. The Compensation Commissioner uses this figure to calculate your assessment tariff and premium due.

COIDA Assessment Tariffs Explained

Each industry is assigned a specific tariff class based on risk. Tariffs range from 0.21% to 8.50% of total earnings. High-risk industries like construction pay higher rates than office-based businesses.

Return of Earnings Deadline

Employers must submit the ROE by 31 March each year for the preceding period (1 March to end of February). Late submissions incur penalties and interest charges.

How to Submit Return of Earnings

1. Log into the COIDA online employer portal
2. Download the ROE template or complete it online
3. Enter total earnings for all employees (excluding certain categories)
4. Submit and receive assessment calculation
5. Pay the assessed amount via EFT or online payment

COIDA Compliance Checklist

• ✅ Registered with Compensation Commissioner
• ✅ Annual Return of Earnings submitted by 31 March
• ✅ Assessment tariffs paid in full
• ✅ Workplace accidents reported within 7 days
• ✅ Letter of Good Standing current and valid
• ✅ COIDA registration certificate displayed

Penalties for Non-Compliance

Non-compliant employers face fines up to R100,000, potential imprisonment, and personal liability for claims. You also cannot obtain a Letter of Good Standing, which blocks tender applications.