The COIDA Return of Earnings: due in the April to June season
Every employer registered with the Compensation Fund submits a Return of Earnings (form W.As.8) once a year under section 82 of the Compensation for Occupational Injuries and Diseases Act: the actual earnings paid to all employees in the year to 28 February, and the estimated earnings for the year ahead. The season opens on 1 April. In 2026 the deadline was 30 June, and the Fund later accepted outstanding returns until 31 October before raising estimated assessments. Expect the same window in 2027 and confirm it on CF-Filing when the season opens.
COIDA s82 and s83
declare last year’s earnings + next year’s estimate → assessment = earnings × your industry tariff → pay within 30 days → Letter of Good Standing
The letter that stops a tender
Nobody thinks about the Compensation Fund until a client asks for the Letter of Good Standing and the return is three months late. Is this year’s return in, and who owns next year’s?
The Return of Earnings checklist, from March to the letter
Free Word and PDF checklist: what to gather before the season, what counts as earnings, the CF-Filing steps, the payment and the Letter of Good Standing, and the year-round duties (injury reports within seven days). Tick each line with a date.
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- Word
The letter is downloaded only after the return is in and paid.
Who must submit, including households
Any employer with one or more employees. That includes a household employing a domestic worker (covered since the Constitutional Court’s Mahlangu judgment in 2020 and the 2021 amendment), directors and members who draw a salary, casual and part-time staff. Registration itself is within seven days of employing the first person (section 80); the return follows every year after.
The Fund’s cover is the reason it matters: an employee injured at work claims from the Fund, not from you, and section 35 bars the employee from suing the employer. An employer that is not registered or not in good standing can be held liable for the cost of the claim.
What counts as earnings on the W.As.8
- Include: salaries and wages, overtime, bonuses and commission, the cash value of food and accommodation, allowances that are remuneration.
- Exclude: reimbursive travel and subsistence, ex gratia payments, severance and retrenchment pay.
- Cap: earnings above the Fund’s maximum per employee for the year are left out, person by person. The cap is gazetted each year with the tariffs.
Pull the figures from the EMP501 reconciliation, which covers the same year: the two should agree, and the Fund compares them. The compliance calendar puts both in the same quarter for that reason.
How to submit on CF-Filing, step by step
Log in to CF-Filing
With the employer’s Compensation Fund registration number. If the login has lapsed, re-register the user before the season, not in June.
Confirm the subclass
The assessment tariff depends on the industry subclass the Fund has you under. A wrong subclass means a wrong premium for years.
Declare actual and estimated earnings
Last year’s actual earnings and next year’s estimate, per the inclusion rules above, capped per employee. Record the employee count.
Pay the assessment
Within 30 days of the notice, or choose the instalment option. The assessment is the tariff times the earnings, subject to the Fund’s minimum.
Download the Letter of Good Standing
Available once the assessment is paid. Tenders and principal contractors ask for it; it expires when the next assessment falls due.
Four Return of Earnings cases, worked out
With an illustrative tariff, because the real one is set by your industry subclass.
12 staff, R2.4 million total earnings, tariff 1.2% (illustrative)
Assessment R2.4 million × 1.2% = R28,800, subject to the Fund’s minimum. Pay within 30 days of the notice, or by instalment, then download the Letter of Good Standing.
A household employing one domestic worker
Register with the Fund (section 80) and submit the return every year. Domestic workers have been covered since 2021.
The owner-director draws R60,000 a month
Included as an employee, up to the per-employee earnings cap for the year. Earnings above the cap are left out of the total.
A worker is injured on a Thursday
Report it to the Fund within seven days (section 39, form W.Cl.2) and record it in the register, whether or not the return is current.
If you miss the deadline
The Commissioner may estimate your earnings and assess on the estimate, add a penalty of up to 10% of the assessment, and charge interest. No Letter of Good Standing is issued while anything is outstanding. In 2026 the Fund gave late filers until 31 October; it is not obliged to. Submit in April.
Five Return of Earnings mistakes
Leaving out directors
A director or member on the payroll is an employee for COIDA.
Declaring uncapped earnings
Apply the per-employee cap. Over-declaring inflates the premium.
Earnings that disagree with the EMP501
Same year, same payroll. A gap invites a query.
Assuming the household is exempt
Domestic workers have been covered since 2021.
Waiting for a reminder
The season opens 1 April. The checklist starts in March.
The return is a payroll total. The proof is a document on file.
The earnings figure comes straight from payroll. What goes missing is the assessment notice, the proof of payment and the Letter of Good Standing when a tender asks for them in a hurry. Synthro keeps compliance documents with their renewal dates and reminds the owner before the season opens.
Frequently Asked Questions
What is the COIDA Return of Earnings?
The annual declaration (form W.As.8) every employer registered with the Compensation Fund submits under section 82 of the Compensation for Occupational Injuries and Diseases Act: the actual earnings paid to all employees in the past assessment year and the estimated earnings for the coming year. The Fund uses it to assess the annual premium.
When is the Return of Earnings due?
The season opens on 1 April. For the 2026 return the deadline was 30 June 2026, and the Fund later allowed outstanding returns to 31 October before raising estimated assessments. Expect the same window in 2027 and confirm the date on the CF-Filing notice when the season opens.
Who must submit a Return of Earnings?
Every employer with one or more employees, including a household employing a domestic worker (covered since the Constitutional Court’s Mahlangu decision in 2020 and the 2021 amendment). Directors and members of a close corporation who draw a salary are included as employees.
How is the COIDA assessment calculated?
Earnings declared multiplied by the assessment tariff for the employer’s industry subclass, subject to the Fund’s minimum assessment. Earnings per employee are capped at the maximum the Fund gazettes for the year; earnings above the cap are left out of the total.
What happens if the Return of Earnings is late?
The Commissioner may estimate the earnings and assess on the estimate, add a penalty of up to 10% of the assessment, and charge interest. No Letter of Good Standing is issued until the return is in and the assessment paid, which stops tenders and principal-contractor work.
What is a COIDA Letter of Good Standing?
The Fund’s confirmation that the employer is registered, has submitted its return and has paid its assessment. It is valid until the next assessment falls due and is asked for by tenders, principal contractors and many clients. It is downloaded from CF-Filing once the assessment is paid.
What earnings are included in the Return of Earnings?
Salaries and wages, overtime, bonuses and commission, the cash value of food and accommodation, and allowances that are remuneration, up to the annual cap per employee. Reimbursive travel, ex gratia payments and severance are excluded. The Fund publishes the detail with each year’s notice.
How do I submit the Return of Earnings online?
Through the Compensation Fund’s CF-Filing portal with the employer’s registration number. Declare actual earnings for the past year and the estimate for the next, submit, wait for the assessment notice, pay within 30 days (or choose instalments), then download the Letter of Good Standing.
