Return of Earnings Workmans Compensation 081 538 3379

In South Africa, staying compliant with the Compensation for Occupational Injuries and Diseases Act (COIDA) is a critical annual task for every employer. Understanding the relationship between Workmen’s Compensation and the Return of Earnings (ROE) is the key to protecting both your employees and your business assets.

The following article breaks down these concepts using the essential keywords you need for 2026 compliance.

Workmen’s Compensation (often referred to as COID or OID) is a compulsory insurance fund established by the South African government. It provides a "no-fault" safety net, meaning employees are entitled to compensation for occupational injuries or diseases regardless of who was at fault, provided the incident occurred during the "course and scope of employment."

By paying into the Compensation Fund, employers are protected from being sued personally by employees for workplace accidents.

The Return of Earnings (W.As.8) is the annual declaration an employer must submit to the Compensation Commissioner. This document details the total gross earnings paid to all employees between March 1 of the previous year and February 28 of the current year.

The Fund uses your ROE to calculate your Notice of Assessment (W.As.6)—the "premium" or invoice your company must pay to remain covered.

To accurately complete your submission, you must understand these specific keywords:

• Earnings Ceiling: For the 2025/2026 period, the maximum earnings threshold per employee is R633,168. Any salary amount above this cap is excluded from the assessment calculation.

• Provisional Earnings: This is your "best guess" or estimate of what you expect to pay in salaries for the upcoming year.

• Actual Earnings: The final, verified total of all salaries, bonuses, and regular allowances paid during the completed tax year.

• Letter of Good Standing (LOGS): This is the "golden ticket" of compliance. It proves your assessments are paid up to date. You cannot apply for most government or private tenders without a valid LOGS.

The 2025 ROE submission season is scheduled to run from 1 April 2026 to 30 June 2026.