COID Return of Earnings (W.As.8) — the 2026/27 guide for South African employers
Everything you need to declare earnings, calculate your assessment and keep your Letter of Good Standing with the Compensation Fund.
Payroll Africa Editorial · SARS Payroll Compliance Team
The Payroll Africa editorial team is composed of registered tax practitioners, payroll administrators and BCEA specialists who maintain the SARS PAYE, UIF, SDL and ETI engines that power the platform. Every article is reviewed against the current SARS BRS and Basic Conditions of Employment Act before publication.
- SARS registered tax practitioners
- SAPA-affiliated payroll administrators
- BCEA and LRA compliance reviewers
Last updated 29 Jul 2026
1. What is the COID Return of Earnings?
The Return of Earnings (ROE) — filed on form W.As.8 — is a mandatory annual declaration to the Compensation Fund under the Compensation for Occupational Injuries and Diseases Act, 130 of 1993 (COIDA). Employers declare the actual earnings paid to workers in the previous assessment year (1 March – end February) and a provisional estimate for the current year.
The Fund uses those figures to calculate the annual assessment — the levy that funds no-fault compensation for employees injured, taken ill or killed as a result of their work. Once paid, the employer receives a Letter of Good Standing valid for the assessment year.
2. Who has to submit a W.As.8?
Every employer registered under COIDA must submit an ROE — even if:
- You had no employees for part of the year (submit a "nil" return).
- You are a domestic employer (domestic workers were included from March 2021).
- You use only labour brokers (the broker submits for its staff, you still declare directors/owners drawing salaries).
Exempt: national and provincial government departments, the SANDF, SAPS and mutual associations (Rand Mutual, FEM) which run their own compensation schemes.
3. Key deadlines for 2026/27
| Assessment year | 1 March 2025 – 28 February 2026 |
| ROE window opens | 1 April 2026 |
| Statutory deadline | 31 May 2026 (historically extended — verify on CompEasy) |
| Payment terms | Full assessment within 30 days of invoice, or apply for a 4-instalment arrangement |
| Letter of Good Standing | Issued after payment; valid to the next 31 March |
4. How to calculate the assessment
The formula the Compensation Fund uses is deliberately simple:
Assessment = (Total capped earnings ÷ 100) × Industry assessment tariff
a. Earnings cap
For the 2026/27 assessment year the cap per employee is R597 328 per year (R49 777.33 per month). Any earnings above the cap are excluded. Include salaries, wages, overtime, bonuses, commission, and the cash value of fringe benefits — exclude reimbursive travel, once-off retrenchment payments and pension pay-outs.
b. Assessment tariff
Your tariff is fixed by your Subclass (industry risk category). Typical ranges: office and professional services around 0.16% – 0.6%, retail and hospitality around 0.7% – 1.5%, manufacturing 1.5% – 3%, construction and mining 3% – 6.6%.
c. Worked example
Employer with 8 employees, each earning R350 000/year, Subclass tariff 0.98%:
- Capped earnings per employee: R350 000 (below the R597 328 cap)
- Total earnings: 8 × R350 000 = R2 800 000
- Assessment: (2 800 000 ÷ 100) × 0.98 = R27 440
Need to double-check your PAYE, UIF and SDL numbers alongside COID? Use our free PAYE calculator, UIF calculator and SDL calculator.
5. Filing your W.As.8 on CompEasy
- Log in to CompEasy using your Department of Employment and Labour credentials.
- Select "Submit Return of Earnings" and confirm your registration number and Subclass.
- Capture actual earnings per month for the past assessment year (or upload the CSV export from your payroll system).
- Enter the provisional estimate for the current year — usually the previous year's actuals plus expected growth.
- Review the auto-calculated assessment, download the invoice, and pay by EFT using the reference on the invoice.
- Once payment reflects (2–5 business days), download the Letter of Good Standing.
Payroll Africa automatically produces the monthly earnings breakdown that CompEasy asks for — no manual spreadsheet. Try it free.
6. Common mistakes & penalties
- Missing the deadline. 10% penalty on the assessment plus interest, and no Letter of Good Standing.
- Ignoring the earnings cap. Declaring uncapped earnings inflates your assessment.
- Excluding directors. Working directors drawing a salary must be declared.
- Wrong Subclass. A misclassified Subclass can double your tariff — check yours against SIC codes annually.
- Nil returns skipped. Even dormant employers must file a nil return to stay in good standing.
7. Frequently asked questions
Do I still submit if I have zero employees?
Yes — submit a nil W.As.8. Skipping it forfeits your Letter of Good Standing.
Can I pay the assessment in instalments?
Yes, the Compensation Fund offers up to 4 quarterly instalments on assessments above R100. Apply via CompEasy after invoicing.
How is COID different from UIF?
UIF covers unemployment, maternity and illness benefits and is deducted from wages. COID covers workplace injuries and diseases and is funded entirely by the employer through the annual assessment — never deducted from staff pay.
Where do I find my assessment tariff?
On your latest Notice of Assessment from the Compensation Fund, or under "My Profile" in CompEasy.
Automate COID earnings reports
Payroll Africa exports the exact monthly earnings breakdown CompEasy asks for — plus EMP201, EMP501 and UI-19.