COIDA: New Max and Min amount of earnings 2026/2027

---

COIDA: New Max and Min amount of earnings 2026/2027

• 04 May 2026
• Legal and Compliance
• South African Accounting Academy

This notice specifically outlines the Maximum Amount of Earnings and Minimum Assessment on which the assessment of an employer shall be calculated.

The following amounts have been prescribed:

1. The amount of R668 000 (was R633 168) per employee per annum as the maximum amount of earnings on which an assessment of an employer shall be calculated;  
2. A Minimum Assessment of R1 621 (was R1 621) for employers;
3. A Minimum Assessment of R560 (was R560) for domestic employers.

It is effective from 1 March 2026 and updates the maximum earnings threshold used to determine employer assessment fees under COIDA, ensuring the figures are aligned with 2026 inflationary or labour law adjustments.

Click here to download the Gazette Notice:

https://www.gov.za/sites/default/files/gcis_document/202604/54577gen3910.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

• The COIDA 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.
• Accountants, Auditors and Tax Practitioners may assist employers to complete their annual Return of Earnings, and thus should be aware of the latest thresholds.
• As an employer, you also have a duty to consider the latest maximum and minimum earnings when completing the annual return of earnings.

Relevance to Your Clients:

• An employer and entity (company or close corporation) has a duty to comply with the COIDA, otherwise they could be held liable.
• An employer has a duty to consider the latest maximum and minimum earnings when completing the annual return of earnings.

0 COMMENTS

LEAVE A COMMENT