MAY 2025 – SOUTH AFRICA
EXTENSION OF ROE FILING SEASON
It is important that employers note the following:
Further extension of the ROE filing season
Due to operational issues with the Return of Earnings (ROE) online system, the Department of Employment and Labour issued Government Notice No. 52699 on 19 May 2025 to inform employers and stakeholders of administrative adjustments to the 2024 ROE filing season.
To support system readiness and year-end procedures, the 2024 ROE season – covering earnings from 1 March 2024 to 28 February 2025 – will follow the revised filing dates below:
- Opening date for submissions: 1 May 2025
- Closing date for submissions: 31 July 2025 (previously 30 June 2025)
Employers are reminded that the following mandatory supporting documents must be uploaded through the ROE online system at the time of submission, but no later than 31 May 2025:
- Confirmation of Employer Details Form;
- Detailed Payroll Report covering the period 1 March 2024 to 28 February 2025 containing, among others, employee names and numbers, ID numbers, wage/salary types and total earnings.
As stipulated in Section 83(6)(b) of the COID Act, ROE submissions made after 31 July 2025 will be subject to a penalty of 10% of the final assessment, effective from 1 August 2025.
To view the notice, follow the link.
