Author: Odessa Nutter
- New Maximum Earnings Threshold:
The Compensation Fund is yet to advise on the revised earnings limits for the next submission period (2026/2027). These earnings limit changes are usually published in late March each year and attention must be paid to these changes as they impact on the provisional earnings calculations for the next reporting year.
- The maximum annual earnings per employee used to calculate employer assessment fees has increased to R633,168 for the period from 1 March 2025 to 28 February 2026 (previously R597,328).
- This cap represents the highest salary per employee that the Compensation Fund will use when calculating the annual COIDA liability.
- New Minimum Assessment Fees:
The minimum assessment fee for employers (excluding domestic employers) has increased to R1,621 (up from R1,530).
- For household/domestic employers, the minimum assessment fee is now R560 (up from R528).
- Updated Return of Earnings (ROE) Submission Process
The Department has indicated that the online submission portal has been improved, making the process faster. However, this is yet to be tested. When the 2025/2026 reporting period opens early submissions are still recommended to avoid delays caused by system down time.
- The compensation commissioner has changed their Banking details from the ABSA Account to a Nedbank Account (as of August 2025)
It is important to ensure that whoever does your payments is aware of this change. The assessment you will receive will have the updated details on it. PLEASE BE VERY CAREFUL OF FRAUD.
Common Submission Errors to Avoid
Even experienced employers sometimes stumble in these areas:
- Incorrect Employee Classification – Ensure that only those employees who meet COIDA definitions are included. Labour brokers are required to report their own staff separately.
- Incomplete Earnings Reporting – Include all compensation for the period: salaries, bonuses, allowances, and in-kind benefits (housing, transport, etc.).
- Overlooking Casual Workers or Contractors – Casual staff, apprentices, and volunteers with valid contracts must be included if they receive compensation.
- Overtime Miscalculations – Include regular overtime (6 Instances or more for the period), exclude irregular overtime (less than 6 instances for the period). To be safe you may want to include all overtime.
- Missing or Inaccurate Documentation – Payslips, schedules, and records must be complete and accurate to avoid penalties.
- Late Submissions – Delays can trigger fines and interest. Submit early whenever possible.
- Outdated Employee Information – Keep records current, including salary updates, job titles, and personal details.
Tips for a Smooth COIDA Submission
Double-check employee details – Names, ID numbers, job titles, and earnings must be correct.
- Verify all earnings – Include bonuses, allowances, and overtime where applicable.
- Consult experts – Payroll specialists or COIDA advisors can clarify tricky points.
- Submit early – Avoid last-minute stress and reduce risk of errors.
- Prepare Mandatory Supporting Documents (Now Required for Online Submission) – prior to submitting
For assistance or clarification, reach out to us at [email protected]. We’re here to guide you through every step of the process.