Return of Earnings: The annual obligation most employers forget

Of all the annual compliance obligations, the COIDA Return of Earnings is the one employers forget most often. It only comes around once a year, it sits outside the monthly payroll rhythm, and there is no monthly reminder nudging you. Then tender season arrives, someone asks for a Letter of Good Standing, and the scramble begins.

What the Return of Earnings is

Under the Compensation for Occupational Injuries and Diseases Act (COIDA), every employer registered with the Compensation Fund must submit an annual Return of Earnings. The return declares the actual earnings you paid your employees over the past year, plus a provisional estimate for the year ahead. The Fund uses those figures to calculate your annual assessment, which is what funds workplace injury and disease cover for your staff.

When it is due

The submission window for the 2025 return runs from 1 April to 30 June 2026, filed through the Fund's ROE Online / CF-Filing system. The window has shifted around in past years and has sometimes been extended, but treating 30 June as the deadline keeps you safe.

The Letter of Good Standing is the part that bites

Once you have submitted your return and paid the assessment, the Compensation Fund issues a Letter of Good Standing. This letter is proof that your COIDA account is up to date, and it is routinely required to:

• Bid on government and corporate tenders.
• Work as a contractor or subcontractor on most sites.
• Satisfy clients who require proof of compliance before engaging you.

A Letter of Good Standing is time-limited and lapses. If you have not submitted your return or settled your assessment, you cannot get one, and there is no fast-tracking it when a tender deadline is looming.

Getting ahead of it

The employers who never think about this are the ones who submit early, pay the assessment, and keep a current Letter of Good Standing on file before anyone asks. That is the whole game. We track the window, prepare the return from your payroll figures, and make sure your Letter of Good Standing is ready before you need to hand it over.

This article is general information, not tax or legal advice, and reflects the rules and figures current as at July 2026. SARS, Compensation Fund and Department of Employment and Labour requirements change. Confirm current deadlines and amounts before acting, or get in touch and we'll check your specific situation.