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    Return of Earnings (ROE)

    The annual Compensation Fund declaration of gross earnings used to assess COIDA premiums.

    Full definition

    The Return of Earnings (ROE, Form W.As.8) is submitted every year to the Compensation Fund by 31 May, declaring the previous year's actual earnings and the current year's estimated earnings per employee. The Fund uses it to calculate the annual COIDA assessment based on the employer's industry risk class.

    See also

    COIDA
    The Compensation for Occupational Injuries and Diseases Act — annual Return of Earnings insures workers against injury at work.

    Automate Return of Earnings (ROE) in your payroll

    Payroll Africa handles Return of Earnings (ROE) calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.

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    Let payroll handle Return of Earnings (ROE) for you

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