What is the COIDA Return of Earnings?

The Return of Earnings (ROE) is an annual declaration that every registered employer must submit to the Compensation Fund. It reports the total earnings paid to all employees during the assessment year, which runs from 1 March to the end of February the following year.

The Compensation Fund uses your ROE to calculate your annual assessment — the contribution you must pay to fund workplace injury and disease compensation. Without an accurate ROE, your assessment will be incorrect, and you risk penalties, interest, and loss of your Letter of Good Standing (LOGS).

2026 ROE Deadline & Penalties

If you miss the 31 March deadline, the following consequences apply:

• Penalty: A percentage-based penalty on your outstanding assessment
• Interest: Daily interest accrues on unpaid assessments
• Loss of LOGS: Your Letter of Good Standing will be suspended, blocking tenders and contracts
• Legal Action: The Compensation Fund may pursue criminal prosecution for non-compliance
• Estimated Assessment: The Fund may issue an estimated assessment based on prior years, which is often higher than actual earnings

If you have already missed the deadline, submit your ROE immediately and contact 2019ROE.Audits@labour.gov.za to discuss penalty remission.

How to Calculate Your Return of Earnings

Accurate calculation is essential. Follow this formula:

Include:

• Basic salaries and wages
• Overtime pay
• Bonuses and 13th cheques
• Commissions
• Taxable travel and accommodation allowances
• Payments to temporary and part-time workers

Exclude:

• Payments to independent contractors
• Reimbursement of business expenses
• Pension and medical aid contributions (if not paid as cash)
• Severance pay (if not classified as earnings)

Cross-check your total against your PAYE submissions to SARS and your annual payroll summary. Discrepancies trigger audits.

Online ROE Submission Steps (CF Online)

The fastest and most accurate way to submit your ROE is through the Compensation Fund Online Portal:

• Step 1: Log in to cfonline.labour.gov.za with your employer reference number and password.
• Step 2: Navigate to “Returns” and select “Submit Return of Earnings.”
• Step 3: Enter your total earnings figure for the assessment year.
• Step 4: Confirm or update your employee headcount.
• Step 5: Review the auto-calculated assessment. If correct, accept it.
• Step 6: Submit the return. Print the confirmation page and assessment notice.
• Step 7: Pay the assessment by the due date via EFT or debit order.

If the portal shows incorrect employer details, email RegistrationCF@labour.gov.za before submitting.

Paper-Based ROE Submission

If you cannot use the online portal, download the W.As.8 form from the Department of Labour website. Complete the form and submit it with your payment to your provincial Compensation Fund office by 31 March 2026.

Paper submissions are still accepted but face longer processing times. We strongly recommend online submission.

Assessment Payment

Once your ROE is processed, the Compensation Fund issues an assessment notice. Payment options include:

• Debit Order: The preferred method. Set up a once-yearly debit order during registration.
• EFT: Use the bank details on your assessment notice. Always quote your employer reference number.
• At Provincial Office: Cash or card payments accepted at some offices (confirm before visiting).

For payment queries, email cfdebtors@labour.gov.za. For clarification on assessment amounts, email Clarification@labour.gov.za.

ROE Audits & Queries

The Compensation Fund randomly audits employer ROE submissions. If selected, you must provide:

• Complete payroll records for the assessment year
• PAYE submissions to SARS
• Employee contracts and appointment letters
• Bank statements showing salary payments

Audit queries are sent from 2019ROE.Audits@labour.gov.za. Respond within the deadline given to avoid additional penalties.