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  • Company Compliance

Return of Earnings Submission Deadlines: Don’t Miss These Important Dates

Dont miss the Return of Earnings submission deadline of 2025 with our help

Staying current with the Return of Earnings (ROE) submission requirements under the Compensation for Occupational Injuries and Diseases Act (COIDA) is critical for South African businesses. Timely compliance assures your business has no legal issues and protects your employees’ well-being.

In 2024, we assisted 4012 employers with submitting their Return of Earnings to the Department of Labour (DOL), correctly and on time. In this article, we aim to use this experience and knowledge to explain the importance of the DOL Return of Earnings, the latest annual thresholds, outline the calculation method, provide a step-by-step submission guide, and finally, we also highlight how we can help you with expert assistance.

Company Partners expert team helping to understand the return of earnings at the department of labour

Understanding the Return of Earnings (ROE)

Employers must send the Compensation Fund an annual statement known as the Return of Earnings (ROE), which displays all total earnings paid to employees during a certain assessment period (normally between April and June in the applicable year). The Compensation for Occupational Injuries and Diseases Act (COIDA) requires this submission (and payment) to ensure the employer pays their contributions to the fund in the event any staff get work-related diseases or injuries on the job. This submission assures employees receive financial assistance in the event of work-related injuries or illnesses upon submitting a valid claim.

Here is an expert tip on the return of earnings formula

The Compensation Fund compliance timeline is based on the year you submit it. So, the 2024 application relates to the employees’ earnings from 1 March 2024 to 29 February 2025. This can be confusing because the tax year differs. The 2024 tax year, as an example, starts on 1 March 2023 and ends on 28 February 2024. It is recommended that you set calendar reminders to assist with the above.

Why should ROE be submitted?

Not only is the ROE submission a legal requirement, but it also shows that a business values employee well-being. Accurate and timely entries ensure that employees are covered by the Compensation Fund, saving them from financial loss if occupational diseases or injuries occur. Furthermore, obtaining a Letter of Good Standing—which is critical for businesses seeking government contracts or tenders—requires frequently adhering to ROE requirements.

Important dates for COID ROE / Compensation Fund submission for 2024

Based on past years, companies can expect the following timeline even if the precise 2025 deadlines have not yet been formally stated:

  • ROE Submission Timeline: Typically, the ROE submission window opens on 1 April and closes on 30 June each year. For instance, in 2025, the submission period will be from 1 April to 30 June.
  • Payment of Assessment: After submitting the ROE, employers receive an assessment notice detailing the amount payable to the Compensation Fund (see this as your annual invoice for employee insurance). This payment is usually due within 30 days from the invoice date.
  • Notification of Business Changes: Employers are required to inform the Compensation Fund of any changes in business particulars, such as changes in business address, nature of business, or contact details, within seven days of such changes.
Did you know these important DOL Return of earnings dates

Minimum and Maximum Earnings: Annual Thresholds

The Compensation Fund sets annual thresholds to determine the minimum and maximum earnings on which assessments are calculated.

This means that the money you have to pay to the fund will only be calculated up to the maximum earnings. You will not be charged for the money the employee earns more than the maximum earnings when paying your assessment fees.

The Maximum Earnings on provisional assessment for the period 1 March 2024 to 28 February 2025 are R597,328 per employee per annum.

The Minimum Assessment Value has changed over the same period from R1,443 to R1,530. Meaning this is the minimum assessment you will have to pay.

Let’s illustrate with a few Return of Earnings Calculations:

Example 1

Say Peter’s monthly earnings as employee are R25,000.

Then R25,000 x 12 comes to R300,000 annually.

R300,000 is below the R597,328 threshold; hence the whole amount must be reported in the ROE submission.

Example 2

Say Thembi’s monthly salary as employee is also R25,000 but in December’s she also gets an annual bonus of R25,000.

Then R25,000 x 11 equals R275,000 on her regular earnings.

In December, her regular earnings are R25,000 plus the bonus and which equals R50,000.

R275,000 plus R50,000 comes to R325,000 total annually.

The whole sum is reportable in the ROE since R325,000 is below the maximum level.

Example 3

Say Sam’s monthly employee earnings are R60,000.

His first nine months’ earnings come to R60,000 x 9 = R540,000. In the 10th month his earning will exceed the annual threshold, so then R597,328 – R540,000 = R57,328 is the remaining amount before reaching the maximum threshold.

R540,000 plus R57,328 equals R597,328 total reportable earnings. Therefore, only R597,328 is reportable in the ROE.

Knowing these criteria guarantees correct COIDA compliance and ROE entries.

Now, let’s recap:

  • Should an employee make more than R597,328, only that threshold value is taken into account during the calculation.
  • The assessment rate (e.g. 2%) is determined based on the employer’s industry risk category.
  • Employers must ensure accurate calculations to avoid penalties and interest on late payments.

A Return of Earnings (ROE) which is completed accurately helps companies comply with COIDA rules and guarantees that their Letter of Good Standing will remain current. A dispute with the Compensation Fund over salary information can take years to resolve, so its best to ensure that your submission is accurate.
Expert tip on the Return of Earnings submission deadline 2025

Earnings should only include overtime compensation if an employee is regularly paid overtime. You should thus decide to include overtime compensation depending on what fits most of your staff on the W. As. 8 form.

Detailed Guide for submitting your ROE

Wondering about how to submit your roe in South Africa, we provide an expert guide
  1. Access the online submission portal of the Department of Employment and Labour at https://cfonline.labour.gov.za/
  2. Register or log in. Should you be a first-time user, you will have to register your company using the portal. Current users enter using their credentials.
  3. Once logged in, choose the option for Return of Earnings submission.
  4. Add your company details here and make sure all of your company’s data—including contact details, business category and type of business—is current and accurate (and reflects at the CIPC).
  5. Enter the real earnings for every employee for the assessment period to guarantee that earnings above the maximum value are captured appropriately.
  6. Review and submit all entered data for accuracy before publishing the ROE.
  7. Finally, you will get a confirmation notification following submission. Save this for your records.

Consequences of Missing the Deadlines

Ignoring payment or failing to submit the Return of Earnings (ROE) on time could carry a number of consequences:

  • Penalties and interest may be imposed by the Compensation Fund on late submission of ROE reports and unpaid assessments (normally 10%).
  • Without an up-to-date ROE submission and payment, businesses cannot obtain or renew their Letter of Good Standing. This can impact their ability to secure government contracts or continue operating legally.
  • Should companies ignore COIDA guidelines, the Department of Employment and Labour may take legal action such as issuing compliance orders and enforcement notices or issuing penalties.
  • Should an employee submit a compensation claim and the ROE of the company is outdated, there can be delays in claim approval or even the rejection of benefits. This could trigger the Department conducting an audit of your workplace, issuing compliance orders, or even fines.
Avoid penalties by adhering to the ROE submission deadline of 2025

How We Can Assist With Your Return of Earnings Submission

Especially for new companies yet to find their feet, navigating COIDA compliance and ROE filings can be taxing and daunting. This is where our assistance could be very helpful:

  • Hassle-Free ROE Submissions: We ensure accurate and timely submission of your ROE, preventing penalties and compliance issues.
  • Assistance with a Letter of Good Standing: Need a Letter of Good Standing for tenders or contracts? We streamline the process, making it quick and simple.
  • COIDA Registration and Compliance: If your business is new or hasn’t registered for COIDA, we handle the entire registration process on your behalf. It’s possible that we can get you sorted and registered as quickly as within one week!
  • Expert Advice: Our specialists keep up with COIDA regulation changes and provide ongoing support to keep your business compliance. You can contact us for a FREE consultation with a compliance specialist.
Here is Company Partners can assist with your return of earnings submissions in 2025

Last Thoughts

Staying on top of your COID ROE submission deadlines in 2025 is crucial for maintaining compliance, protecting employees, and ensuring your business remains in good standing. By understanding the deadlines, assessment calculations, and submission process, employers can avoid penalties and contribute to a safer work environment.

This will be worthwhile when applying for contracts and tenders.

Get Expert Help with Your ROE

Need help with your ROE submission? Let us take care of it for you, ensuring compliance with COIDA regulations without the stress. Contact us today and let our experts handle your COID requirements seamlessly!
Get a FREE Consultation

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