APRIL 2025 – SOUTH AFRICA
COMPENSATION FUND ROE EARNINGS THRESHOLD
It is important that employers note the following:
Return of Earnings (ROE) maximum earnings threshold and minimum assessment amount
The earnings threshold for the 2025/2026 tax year was published in a draft notice dated 31 March 2025.
In terms of Sections 83(2)(b) and 83(8) of the Compensation for Occupational Injuries and Diseases Act, the Minister of Employment and Labour has issued a notice to announce the following:
- For the period 1 March 2025 to 28 February 2026, the maximum earnings amount on provisional assessment is R633 168.
- The minimum assessment amount for employers has increased from R1 530 to R1 621.
The maximum earnings amount on actual earnings for the period 1 March 2024 to 28 February 2025 is R597 328.
To view the draft Government notice, follow the link.
