SEPTEMBER 2026 – SOUTH AFRICA
COIDA – FINAL REMINDER TO SUBMIT OUTSTANDING ROEs
It is important that employers note the following:
Final reminder to submit outstanding 2025 and prior years Returns of Earnings (ROEs)
On 8 September 2026, the Department of Employment and Labour published Notice 4140 of 2026 in Government Gazette No. 55347, reminding employers to submit outstanding ROEs for 2025 and prior years.
In terms of section 82 of the Compensation for Occupational Injuries and Diseases Act (COIDA), employers are responsible for submitting the prescribed Return of Earnings (Form CF-2A/W.As.8) within the applicable submission period.
All outstanding ROEs must be submitted before 31 October 2026. Failure to comply may result in the Compensation Fund Commissioner:
- raising an assessment based on estimated earnings under section 83(6)(a) of COIDA; and/or
- imposing a penalty of up to 10% of the final assessment under section 83(6)(b).
The department has also reminded employers that it may conduct COIDA compliance reviews and audits.
Employer action required
Employers should urgently confirm that all 2025 and prior years ROEs have been successfully submitted and take immediate steps to address any outstanding returns before the deadline.
Outstanding ROEs may be submitted:
- Online: cfonline.labour.gov.za
- By email: cfcallcentre@labour.gov.za
To view Government Gazette No. 55347, follow the link.
