COIDA Return of Earnings 2026
The COIDA Return of Earnings, commonly called W.As.8, reports employee earnings used to assess an employer's Compensation Fund contributions. The filing window typically runs from 1 March to 30 June, subject to official notices. Employers must apply the relevant annual earnings cap and industry assessment tariff rather than deducting COIDA from employees.
Who must register and file?
Employers covered by COIDA generally register and submit annual returns, including employers of domestic workers. Employers insured through a licensed mutual association should follow that insurer's requirements; statutory exclusions and exemptions require separate consideration.
Reconcile actual earnings for the completed assessment period and estimated earnings for the next period using the return's instructions.
- Confirm employer registration and industry classification.
- Reconcile headcount and earnings to payroll records.
- Keep assessment notices and payment receipts.
Earnings caps and assessment tariffs
The annual maximum assessable earnings limit caps the earnings used per employee for assessment purposes. It is not a salary cap and does not limit what an employee may earn.
The assessment depends on assessable earnings, industry risk classification and the applicable tariff. Confirm the cap and tariff for the assessment year rather than reusing a prior-year number.
Deadlines, penalties and supporting guidance
The typical W.As.8 filing window is 1 March–30 June. Official notices may change the window, so confirm the current opening and closing dates.
Late or missing returns can lead to penalties, estimated assessments and interest on overdue amounts. Unresolved compliance can also affect access to a Letter of Good Standing.
Frequently asked questions
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