COIDA Return of Earnings (ROE): who files, when, and what happens if you are late

The Return of Earnings (ROE) is the yearly declaration every registered employer makes to the Compensation Fund, showing what it paid its employees from 1 March to the end of February. The Fund uses it to raise your COIDA assessment, and you need a filed ROE and a paid assessment before you can get a Letter of Good Standing. The ROE is filed on CF Online during a season the Fund announces each year in the Government Gazette.

Last updated 13 November 2026

Key facts

Period declared: Earnings paid from 1 March to the last day of February (COIDA section 82)
2026 season: 1 April to 30 June 2026, for the 2025 assessment period (Notice 3894 of 2026)
Late penalty: 10% for late submission after the deadline (Notice 3894 of 2026)
Paying the assessment: Within 30 days of the notice of assessment; interest on overdue accounts (COIDA section 86, Notice 3894)
Form: ROE form CF-2A / W.As.8, filed on cfonline.labour.gov.za

What the Return of Earnings is

Under section 82 of the Compensation for Occupational Injuries and Diseases Act (COIDA), a registered employer must give the Compensation Commissioner a return, certified as correct, showing the earnings paid to employees for the year from 1 March to the end of February. The Fund applies the tariff for your class of business to those earnings and sends you a notice of assessment. That assessment is your COIDA contribution for the year.

The Fund's own notices call the form the Return of Earnings, CF-2A or W.As.8. The ROE also asks for other information the Fund needs, such as the nature of your business and the number of employees.

Who must file

Every employer registered with the Compensation Fund must submit an ROE each year, even if earnings were low. If you started your business after the season, the Act says you must file within one month of starting. The State and employers covered by an approved mutual association policy are treated differently under section 84 of the Act.

If you run more than one type of business or trade from more than one place, the Commissioner can ask for a separate return for each. The Fund's 2026 notice also reminds employers to report changes, such as a new address, email or nature of business, or that the business has stopped trading, within 7 days.

The ROE season and the deadline

The Act still refers to a date before 31 March each year, but in practice the Fund announces a filing window in the Government Gazette. For the 2025 assessment period (1 March 2025 to 28 February 2026), Notice 3894 of 2026 opened submissions from 1 April 2026 to 30 June 2026. The season before that, for the 2024 assessment period, ran from 1 May to 31 July 2025.

Dates change from year to year, and the Fund has extended seasons before. Check the current notice on CF Online or the Department of Employment and Labour website before you plan around a date.

Assessment period: 1 March to the end of February
Filing window: announced each year by gazette notice
Outstanding prior-year returns: the Fund publishes final reminders, such as Notice 4140 of 2026 for 2025 and earlier returns

What happens if you file late or not at all

If you miss the deadline, the Fund charges a 10% penalty for late submission. If you do not file at all, section 83(6) lets the Commissioner estimate your earnings, raise an assessment on that estimate and add a penalty of up to 10% of that assessment. Declaring less than you actually paid can also attract a fine of up to 10% of the difference.

Interest is charged on accounts not paid within 30 days of the invoice date. The Fund can also flag a return for audit. In January 2026 it listed the documents it wants from flagged employers, including the EMP501, a detailed payroll report, annual financial statements and an affidavit explaining a large change from the previous year.

Getting the figures right

Use the earnings you actually paid in the period, taken from your payroll, not budget figures. The Fund flags returns for audit where the numbers look out of line, for example a large drop from the previous year. Your declared earnings should agree with the SARS EMP501 reconciliation for the same March to February year, because that is one of the first documents the Fund asks for in an audit.

Keep your payroll records. The 2022 Amendment Act requires employers to keep earnings records for at least five years after the last entry.

How the ROE links to your Letter of Good Standing

A Letter of Good Standing (LOGS) certifies that you have complied with COIDA, including the sections on registration, returns and payment of assessments. In practice this means you must file the current ROE, pay the assessment in full and have the payment allocated before a new letter is issued. Each letter shows an expiry date, so a late ROE usually means a gap without a valid letter, which can stop you tendering or working on a client's site.

Step by step

1
Gather the year's payroll figures
Use the payroll report for 1 March to the end of February. Your figures should agree with your EMP501 reconciliation for the same year.
2
Log in to CF Online
Go to cfonline.labour.gov.za (also linked from labour.gov.za under Online Services, ROE Online). Make sure the employer's details and contact email are current.
3
Complete the Return of Earnings
Capture actual earnings and number of employees for the period, and the estimate the system asks for. Check the class or nature of business shown.
4
Submit and download the assessment
The system raises a notice of assessment. Pay it within 30 days into the Compensation Fund account for ROE deposits, using the reference number that starts with 99.
5
Upload any documents requested
If the return is flagged for audit, submit the documents the Fund asks for. Once payment is allocated, request your Letter of Good Standing.

Rather have it handled for you?

Get help with your COIDA return and assessment

Frequently asked questions

When is the COIDA ROE due?

The Fund opens a window each year by gazette notice. For the 2025 assessment period it ran from 1 April to 30 June 2026. Check CF Online for the current season.

Do I have to file an ROE if I had no employees this year?

If you are still registered as an employer, the Fund expects a return. If you no longer employ anyone or have stopped trading, tell the Fund within 7 days so your registration can be updated instead of being assessed on an estimate.

What is the penalty for a late Return of Earnings?

The Fund charges a 10% penalty for late submission, and interest on accounts not paid within 30 days. If you never file, it can raise an estimated assessment plus a penalty of up to 10%.

Is the COIDA ROE the same as the SARS EMP501?

No. The EMP501 is the SARS employer reconciliation for PAYE, UIF and SDL. The ROE goes to the Compensation Fund. Both cover 1 March to the end of February, so the earnings should agree.

Official sources

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