FEBRUARY 2026 – SOUTH AFRICA
COMMENCEMENT OF COID AMENDMENT ACT, 2022
It is important that employers note the following:
Phased implementation dates confirmed by Government Proclamation
On 23 January 2026, Government Gazette No. 53990 was published to issue Proclamation Notice 306 of 2026, formally announcing the commencement dates of various provisions of the Compensation for Occupational Injuries and Diseases Amendment Act, 2022 (Act No. 10 of 2022).
The proclamation confirms that the Amendment Act comes into effect on a phased basis, with different sections commencing on 23 January 2026, 1 February 2026 and 1 April 2026, respectively. These changes primarily relate to updated definitions, governance and institutional arrangements, as well as administrative, compliance and enforcement provisions under the COID framework.
All sections of the Act commenced on 23 January 2026, except those expressly deferred to 1 February 2026 and 1 April 2026. The following definition amendments were expressly excluded from commencement in terms of the proclamation:
- Section 1(g) – the amended definition of “earnings” is not yet in force.
The existing COID definition of earnings continues to apply and no payroll calculation or system changes are required at this stage. - Section 1(h) – only insofar as it relates to subparagraphs (i), (ii) and (iii) of the definition of “employee” (relating to members of the SANDF and SAPS) is not yet in force.
All other amendments to the definition of “employee”, including the inclusion of temporary employment service (TES) employees and domestic workers, are already effective. - These excluded provisions will only take effect once a further proclamation is issued.
Sections taking effect: 23 January 2026
- Expanded coverage of workers, including employees supplied through TESs and domestic workers.
- Clarified employer responsibility, which follows control and employment responsibility, not merely who processes payroll.
- Broader recognition of compensable accidents, including:
- work-related travel (from designated pick-up to drop-off); and
- accidents occurring during work-related training.
- Broader protection for occupational diseases, including psychological conditions such as post-traumatic stress disorder (PTSD).
- A stronger focus on rehabilitation, reintegration and return-to-work, requiring employer cooperation.
- An extended claim prescription period of three (3) years, allowing claims to be lodged long after an incident.
- A revised COID financial year, now aligned from 1 April to 31 March.
Employer impact:
- No payroll calculation or contribution changes apply and no system changes are required at this stage.
- Employers should ensure that employee classifications, incident reporting and record-keeping processes are aligned with the expanded coverage and claim timelines.
Sections taking effect: 1 February 2026
The February phase deals exclusively with governance and internal administration of the Compensation Fund, including changes to the composition and functioning of the Board.
Employer impact:
- No new employer obligations
- No impact on payroll, reporting or claims processes
Sections taking effect: 1 April 2026
The April phase introduces changes relating to compliance, enforcement and administration, including:
- stronger enforcement and penalty mechanisms for non-compliance; and
- enhanced powers for authorities to assess and enforce COID obligations.
Employer impact:
- No payroll calculation changes.
- Increased regulatory scrutiny where COID obligations are not met.
- Greater focus on compliance discipline, not payroll cost.
To view the commencement notice, follow the link.
To view the COID Amendment Act, 2022, follow the link.
