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COIDA: 2026 ROE Submission dates
- 02 April 2026
- Law
- South African Accounting Academy
Summary:
The Department of Employment and Labour has issued a notice confirming that the submission of the Return of Earnings by employers for the 2026 assessment period will be open from 1 April 2026 to 30 June 2026.
Article:
New COIDA amendments, effective 1 February 2026, introduce stricter penalties, including fines up to 10% of the final assessment for failure to submit, and a fine equal to full compensation for failing to report accidents within 7 days.
Non-compliance now leads to administrative penalties rather than criminal offenses.
Steps to Submit ROE in 2026
- Gather Information: Reconcile payroll records, including wages, salaries, bonuses, and allowances for the period 1 March 2025 to 28 February 2026.
- Prepare Figures: Prepare two sets of figures:
- Actual Earnings: Real salaries paid during 1 March 2025 – 28 February 2026.
- Provisional Earnings: Estimated payroll for the upcoming 2026/2027 period.
- Submit Online: Submissions must be done via the Compensation Fund's online portal at onlineservice.labour.gov.za.
- Updated Requirement: Employers must complete and submit the Confirmation of Employer Registration Details Form to ensure records are updated.
2026 Compliance Changes
- New Definition of Earnings: The definition of earnings now aligns with the Income Tax Act’s Fourth Schedule, excluding certain pensions and allowances.
- Contractor Liability: The 2026 amendments state that if a sub-contractor fails to register or pay assessments, the primary contractor becomes responsible for those employees' assessments.
Important: A Letter of Good Standing, which is mandatory for tendering and securing contracts, will only be issued once the ROE is submitted and the resulting assessment is paid in full or an arrangement is made.
Key 2026 ROE Submission Details
- Maximum Earnings Threshold: The maximum earnings per employee for the 2025/2026 assessment year is R633 168 per annum. Any earnings above this amount are not included in the calculation.
- Minimum Assessment (Commercial): The minimum assessment for commercial employers is R1 621.
- Minimum Assessment (Domestic): The minimum assessment for private household/domestic employers is R560.
Click here to access more information:
Relevance to Auditors, Independent Reviewers & Accountants:
- The COID Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- As an employer, you also need to submit your Return of Earnings on time.
- If you are performing this function on behalf of your clients, you need to ensure that the deadline is met.
Relevance to Your clients:
- As an employer, a client of yours would need to submit your Return of Earnings on time.