COIDA: Letters of Good Standing – expired 30 April 2026

COIDA: Letters of Good Standing – expired 30 April 2026 logo

Employers are urged to take the necessary steps to comply with COIDA - in order to obtain a valid Letter of Good Standing (LOGS).

A COIDA Letter of Good Standing (LOGS) is an official document from the Department of Employment and Labour certifying that an employer is registered, has submitted their Return of Earnings (ROE), and has paid all assessment fees to the Compensation Fund. It is essential for compliance, tender applications, and protecting employers against worker injury claims.

The annual Return of Earnings (ROEs) submission period runs until 30 June 2026.

No LOGS will be issued to businesses that have failed to timeously file, submit, and pay their assessment based on their annual ROEs.

Steps to get your Letter of Good Standing:

  1. Register: Ensure your company is registered with the Compensation Fund https://cfonline.labour.gov.za/OnlineSubmissions/
  2. Submit ROE: Submit your annual Return of Earnings (ROE).
  3. Pay Assessment: Pay the assessed amount in full (Notice of Assessment).
  4. Apply Online: Request the Letter of Good Standing through the online system.

Click here to download the Process flow for generating a LOGS:

https://www.labour.gov.za/DocumentCenter/Publications/Compensation%20for%20Occupational%20Injuries%20and%20Diseases/Letter%20of%20good%20standing.pdf

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, and obtain a letter of good standing, if needed.
  • 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, and obtain a letter of good standing, if needed.

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