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The 2026 Return of Earnings (ROE) season ran from 1 April to 30 June 2026. If you missed it, you should still submit as soon as possible: the Compensation Fund has warned that if a return isn’t submitted before 31 October 2026, the Commissioner may assess your earnings on an estimate and impose a penalty of 10% of the amount assessed.
In short: The 2026 ROE season closed on 30 June 2026, but outstanding 2025 and older returns should be submitted before 31 October 2026. After that, the Commissioner may assess your earnings on an estimate and impose a penalty of 10% of the amount assessed, and interest is charged on accounts not paid within 30 days. Submit on CF Online and pay your assessment to get your Letter of Good Standing.
What is the Return of Earnings?
The Return of Earnings is the annual declaration every registered employer submits to the Compensation Fund under section 82 of the Compensation for Occupational Injuries and Diseases Act (COIDA). It’s also known as the W.As.8 or CF-2A.
It tells the Fund what you paid your employees, so the Fund can work out your annual assessment (the premium that funds COIDA cover). Any business with employees, including domestic employers, generally needs to register and submit it, even if nobody has ever been injured.
Behind on your Return of Earnings? Speak to a SEESA Specialist.
What did the 2026 ROE cover?
The 2026 season dealt with the 2025 assessment year. In practice, the return includes two figures:
| Figure | Period | What to declare |
|---|---|---|
| Actual earnings | 1 March 2025 to 28 February 2026 | What you actually paid employees |
| Provisional earnings | 1 March 2026 to 28 February 2027 | What you expect to pay this year |
The Fund uses these figures, plus your industry classification and its tariff, to calculate your assessment. If the provisional figure turns out wrong, section 83(5) lets the Commissioner adjust the assessment once actual earnings are known.
Earnings cap and minimum assessment
Earnings are counted only up to a maximum per employee each year. The Minister sets the cap and the minimum assessment by notice. Notice 3910 of 2026 (Gazette 54577, 24 April 2026) sets these figures from 1 March 2026:
- Maximum earnings: R668,000 per employee per year (up from R633,168)
- Minimum assessment: R1,621 for employers, R560 for domestic employers
When was the 2026 ROE deadline?
| Date | What happened |
|---|---|
| 1 April 2026 | ROE season opened (Notice 3894 of 2026) |
| 30 June 2026 | ROE season closed |
| 8 September 2026 | Final reminder for outstanding returns (Notice 4140 of 2026) |
| Before 31 October 2026 | Date in the reminder for outstanding returns; after that the Commissioner may raise estimated assessments |
The reminder covers the 2025 return and any earlier years still outstanding. Section 82(1) of COIDA refers to 31 March each year, or a date the Commissioner announces, so watch for the Fund’s notice each year rather than assuming the same dates.
What happens if you submit late?
Late returns can cost you in several ways:
- Penalty. If you don’t submit your Return of Earnings, section 83(6) of COIDA allows the Commissioner to assess your earnings on an estimate and to impose a penalty of 10% of the amount assessed.
- Interest. Interest is charged on accounts not paid within 30 days of the invoice date.
- No Letter of Good Standing. For Compensation Fund employers, a valid Letter of Good Standing, which clients, principal contractors and tenders often ask for, requires your Returns of Earnings to be up to date and your assessments paid.
- Audits. The Department of Employment and Labour can run compliance reviews and audits against COIDA.
The penalty and estimated assessment are at the Commissioner’s discretion, not automatic. The quickest way to limit what you pay is to submit and pay.
How do you submit your Return of Earnings online?
- Log in to CF Online at cfonline.labour.gov.za (also reached through www.labour.gov.za under Online Services). Register a user profile first if you don’t have one.
- Reconcile your payroll for 1 March 2025 to 28 February 2026, including all employees and all forms of remuneration.
- Check your details: classification, physical address, contact details and nature of business.
- Capture actual and provisional earnings for each outstanding year and submit.
- Pay the Notice of Assessment or apply for an instalment arrangement.
- Download your Letter of Good Standing once you’re compliant.
If you can’t use the online system, the Fund’s final reminder says returns may also be submitted by email to cfcallcentre@labour.gov.za.
What if you can’t pay the assessment?
You can apply to the Compensation Fund for a payment arrangement. Approval isn’t automatic, and you may need to provide supporting documents. Keeping to an approved arrangement can help you avoid further interest and keep your Letter of Good Standing.
Common ROE mistakes
- Leaving out employees, such as part-timers or casual workers
- Declaring the wrong remuneration, or not applying the earnings cap correctly
- Using an outdated classification or business address
- Submitting on the last day and running into system problems
- Submitting but not paying the assessment
- Not telling the Fund about changes (cessation of business, new address or contact details) within 7 days, as Notice 3894 requires
What changed in 2026?
The COID Amendment Act came into force in phases from 23 January 2026. Among other changes, it substituted the rules in section 83 on adjusting assessments and on penalties for late or missing returns. The basic routine hasn’t changed: register, submit your ROE every year, and pay your assessment.
How can SEESA help?
SEESA can help you register with the Compensation Fund, submit outstanding Returns of Earnings and get your Letter of Good Standing. See SEESA’s UIF and Compensation Fund services.
Speak to a SEESA Specialist about submitting your outstanding Returns of Earnings.
Frequently Asked Questions
The 2026 season ran from 1 April to 30 June 2026. The Fund’s final reminder gives 31 October 2026 for outstanding returns before it may raise estimated assessments.
Yes. Submit on CF Online as soon as possible, but you may face a penalty of 10% of the amount assessed, plus interest.
Log in at cfonline.labour.gov.za, capture actual and provisional earnings, submit, then pay your assessment.
It’s on your Compensation Fund registration and your CF Online profile. If your business activities have changed, notify the Fund so your classification and rate stay correct.
This article is general information, not legal advice. It reflects the law as at October 2026.
Nidene de Jager | UIF & COID | Manager | SEESA