CATEGORIES
- (4) Negotiating Tax Debt and Payment Arrangements with SARS
- (2)Account / Profile
- (552)Accounting
- (2)Accounting and Finance
- (29)Audit
- (159)Auditing and Assurance
- (1)Business
- (1)Business Management
- (3)Business Rescue
- (103)CIPC
- (7)Compliance
- (18)Ethics and Professionalism
- (46)Financial Reporting
- (1)Government Funding Applications
- (4)Guides
- (1)Individuals Tax
- (29)Law
- (37)Legal and Compliance
- (2)Management
- (17)Miscellaneous
- (29)Money Laundering
- (1)Personal & Professional Development
- (2)Practice Management
- (2)Professional Ethics
- (3)Public Sector
- (145)Regulatory Compliance and Legislation
- (41)SARS Issues
- (29)Sustainability Reporting
- (42)Tax
- (1)Tax Update
- (9)Technology
- (1)Wills, Estates & Trusts
- Show All
DoEL: COIDA Amendments – Employer Obligations and Penalties
- 19 March 2026
- Law
- South African Accounting Academy
Summary:
The Compensation for Occupational Injuries and Diseases (COID) Amendment Act, 2022 reshapes employer compliance obligations, introduce administrative penalties, expand enforcement powers, and extend prescription periods.
Article:
The Compensation for Occupational Injuries and Diseases Act (COIDA) has undergone significant amendments affecting employers and employees. Perhaps most significantly, post-traumatic stress disorder (PTSD) which is formally recognised as an occupational disease under COIDA. This reinforces the position adopted in recent case law that employees who develop PTSD as a result of workplace incidents are entitled to compensation. This is a development that reflects growing awareness of mental health issues encountered in occupational settings. Additionally, injuries sustained during work-related training conducted in furtherance of the employer’s business now fall within COIDA’s protective scope.
COIDA’s scope of application has also been extended to cover accidents which occur when transport provided by the employer to enable employees to commute to or from the workplace (conveyance is deemed to commence when an employee reaches the designated pick-up point and continues until the employer’s designated drop-off point) which is a practical extension that addresses the realities of modern day commuting arrangements.
The amendments expand the definition of dependants, strengthen rehabilitation services, introduce a new insurer licensing system, extend the accident reporting prescription period from 12 months to three years, require employers to retain earnings records for five years, and impose stricter penalties, including a 10% fine for late reporting.
The COID Amendment Act, 2022 is effective from 23 January 2026, with key sections that will commence on 1 April 2026.
Employers should review their current policies, update their record-keeping systems, and prepare and implement their rehabilitation framework.
Click here to download the Gazetted document:
https://www.gov.za/sites/default/files/gcis_document/202601/53990proc306.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 and Practitioner, you also need to be aware of the latest changes to legislation.
Relevance to Your clients:
- As an employer, your clients need to comply with COIDA.
- As an employer, a client of yours would need to be aware of the latest changes to legislation, as well as employer obligations.