NOVEMBER 2022 – SOUTH AFRICA
COID ACT NOTICES
It is important that employers note the following:
Notices issued on 28 November 2022 by the Compensation Commissioner under the Compensation for Occupational Injuries and Diseases (COID) Act, 1993.
Employers flagged for audit
In terms of Sections 81, 82 and 83 of the COID Act, the compensation commissioner has issued general notice 1464 of 2022 in Government Gazette No. 47574 for the required supporting documents to clear employers who are flagged for audit by the compensation fund.
The following documents are required:
• EMP 501
• A detailed payroll report
• An audited/independently reviewed/compiled annual financial statement
• An affidavit explaining a reason for variance
• Completed CF-2A form
• Power of attorney (consultants, bookkeepers, accountants, auditors and attorneys)
To view the notice, follow the link.
Outstanding ROEs
In addition, in terms of Section 6A (b) of the COID Act, general notice 1465 of 2022 was issued by the compensation commissioner in Government Gazette No. 47575 to communicate the following:
• All employers are reminded to summit all the outstanding return of earnings.
• Employers are encouraged to submit their returns through the Department of Employment and Labour’s ROE online system (cfonline.labour.gov.za), or by completing the CF-2A form/W.As8 form for submission via email to cfcallcentre@labour.gov.za.
• Should employers fail to submit their ROEs, the compensation fund (CF) will perform an estimation for all outstanding ROEs before 31 January 2023, and a notice of assessment will be issued to the employer with a legal obligation to make outstanding payment.
• The CF will impose a 10% penalty on the final assessment for those employers who fail to submit the ROEs by the due date.
• Failure to make payment will result in interest being charged on overdue accounts.
To view the notice, follow the link.
Submission of 2021 and prior years’ outstanding ROEs
Lastly, the compensation commissioner has issued a final reminder through general notice 1466 of 2022 in Government Gazette No. 47576 to all employers who are not in compliance with section 82 of the COID Act to submit their outstanding return of earnings (CF-2A/W.As 8) for 2021 and prior years.
It is the employer’s responsibility to ensure that the returns of earnings are submitted before 31 March each year, or as otherwise communicated by the director-general.
All outstanding ROEs must be submitted by 31 January 2023.
The Department of Employment and Labour has the right and obligation to conduct employer compliance reviews and audits against COIDA.
To view the notice, follow the link.
Contact our legislation team on info@crs.co.za if you require any additional information.
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