APRIL 2026 – SOUTH AFRICA
COMPENSATION FUND ROE EARNINGS
It is important that employers note the following:
Return of Earnings (ROE): maximum earnings threshold and minimum assessment amount
The earnings threshold applicable to the 2026/2027 Return of Earnings (ROE) year has been published in Government Gazette No. 54577 dated 24 April 2026.
In terms of Sections 83(2)(b) and 83(8) of the Compensation for Occupational Injuries and Diseases Act (COIDA), the Minister of Employment and Labour has issued a notice confirming the following:
- For the period 1 March 2026 to 28 February 2027, the maximum earnings amount for purposes of provisional assessment is R668 000.
- The minimum assessment amount for employers remains R1 621, with effect from 1 March 2026.
To view the Government Gazette, follow the link.
