COIDA (Compensation Fund) — South African employer guide
The Compensation for Occupational Injuries and Diseases Act (COIDA) requires every employer in South Africa to register with the Compensation Fund and pay an annual assessment. Employees injured on duty then claim from the Fund, not from the employer.
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 30 Sept 2026
Who must register for COIDA?
Every employer, from day one of employing a single worker. Registration is done on cfonline.labour.gov.za and a W.As.2 registration certificate is issued.
Return of Earnings (ROE / W.As.8)
Every March the employer submits a Return of Earnings for the previous tax year. The Fund uses this to calculate the annual assessment based on the employer's industry risk class.
- Due 31 May annually (formerly 31 March, extended)
- Earnings ceiling: R627,684 per employee per year (2025)
- Assessment tariff varies by industry class (0.11% – 5.55%)
- Late submission attracts a 10% penalty
COIDA reports in Payroll Africa
Payroll Africa produces a ROE-ready CSV summarising each employee's annual earnings capped at the current COIDA ceiling. Upload it directly to CF-Filing.
Frequently asked questions
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