How to dispute or object to a COIDA assessment

Common reasons an assessment is wrong

Most disputes fall into a few groups. Knowing which one applies tells you what evidence to send.

• Estimated assessment: no ROE was filed for a year, so the Fund estimated your earnings under section 83(6) and added a penalty.
• Wrong earnings: the earnings on the return were captured incorrectly, or the payroll changed after filing.
• Wrong class or nature of business: the tariff applied does not match what the business actually does.
• Business stopped trading or stopped employing people, but the Fund was not told and kept assessing.
• Penalties or interest charged on a payment that was made on time but not allocated.

Step one: ask for a correction

Section 83(5) says that where the earnings actually paid differ from those on the return, the assessment must be adjusted. So for wrong earnings, the first route is to submit or correct the Return of Earnings on CF Online with documents that prove the real figures. For years with no return, file the outstanding ROE and ask the Fund to replace the estimate with an assessment on actual earnings. The Fund's 2026 reminders ask employers to file outstanding returns online or through the call centre.

If the class or nature of business is wrong, tell the Fund in writing and explain what the business does, with evidence such as your CIPC records and a description of the work. The Fund expects changes in the nature of business to be reported within 7 days, so if your business changed and you did not report it, say when it changed.

Step two: the formal objection under section 91

If the Fund refuses to correct the assessment, section 91 of COIDA lets any person affected by a decision of the Commissioner lodge an objection with the Commissioner in the prescribed manner. The 1997 version of the section gives 180 days from the decision. The COIDA Amendment Act 10 of 2022 extends this to 12 months and changes the panel that hears objections, but check that this part of the amendment is in force before relying on the longer period. The safest approach is to object as soon as possible and well within 180 days.

An objection is heard by a presiding officer with assessors representing employees and employers. A decision on the objection can be taken further to court on certain legal questions, so get advice if large amounts are involved.

Documents to prepare

The Fund's January 2026 notice lists the documents it requires from employers flagged for audit. The same pack is a good base for any dispute about earnings, because it shows the Fund where the figures come from.

• SARS EMP501 reconciliation for the same period
• Detailed payroll report for 1 March to the end of February
• Audited, independently reviewed or compiled annual financial statements
• An affidavit explaining a large change between years
• The completed ROE form (CF-2A / W.As.8)
• A power of attorney if an accountant, bookkeeper, consultant or attorney acts for you
• For class disputes: a written description of the business and its activities, and CIPC registration documents

While the dispute is running

Lodging a dispute does not by itself stop interest or penalties on amounts that turn out to be owed. Consider paying the part you agree with, using the correct reference, so the undisputed debt does not grow. Note that an unresolved balance will usually stop a Letter of Good Standing from being issued, so plan around any tender or contract deadlines.

Keep a timeline of the dispute: the date of the assessment, each letter or email you sent, each reply and any reference numbers. If you later have to lodge a formal objection, that record shows when the decision was made and that you acted within the time limit.

Step by step

1. 1

   Identify the problem

   Compare the assessment with your payroll records, and decide whether it is an estimate, a wrong earnings figure, a wrong class, or a payment problem.

2. 2

   Correct the return

   File the outstanding ROE or submit corrected figures on CF Online, with the supporting documents.

3. 3

   Write to the Fund

   Explain the error, attach evidence, and ask for the assessment to be adjusted. Keep the date and reference.

4. 4

   Object formally if refused

   Lodge an objection with the Compensation Commissioner under section 91, in writing, as early as possible and within the time limit.

Frequently asked questions

Official sources

• COIDA, Act 130 of 1993 (sections 82, 83, 91)
• COIDA Amendment Act 10 of 2022, Government Gazette 48431 (section 58 amends section 91)
• Government Gazette 54043, Notice 3753 of 2026 (audit documents)
• Government Gazette 54524, Notice 3894 of 2026 (report changes within 7 days)
• Government Gazette 55347, Notice 4140 of 2026 (outstanding ROEs and estimated assessments)

This guide explains the general rules. Requirements and portal steps change, so check the official source before you file.