COIDA: New Maximum Earnings and Minimum Assessments for 2025/2026

Posted 28 May 2025 Written by Acts Online
Category Regulatory Compliance and Legislation

Brought to you by SA Accounting Academy: The Department of Employment and Labour has confirmed the revised maximum and minimum earnings thresholds for the 2025/2026 assessment period under the Compensation for Occupational Injuries and Diseases Act.

In terms of the Compensation for Occupational Injuries and Diseases Act, No. 130 of 1993 (COIDA), the Director-General has prescribed new limits for Maximum Earnings on Provisional Assessment and Minimum Assessments. These revised amounts are effective from 1 March 2025 and govern the calculation of assessments for the 2025 Return of Earnings (ROE) cycle.

The notice confirms the regulatory parameters for the upcoming period, ensuring that employers and practitioners can prepare for the statutory filing season. The following key points apply:

  • The maximum earnings limit determines the cap on which the assessment is calculated for employees whose remuneration exceeds the threshold.
  • The minimum assessment amount represents the floor for contributions payable by employers for the assessment period.
  • These figures apply specifically to the assessment period commencing 1 March 2025 and ending 28 February 2026.

Click here to download the Notice of Maximum and Minimum Earnings — 2025 ROEs.

What this means for you, your business, or your clients

  • For yourself: Update your technical knowledge of the 2025/2026 COIDA thresholds to ensure professional advice regarding payroll and statutory compliance remains accurate.
  • For your business: Configure payroll systems to apply the new maximum earnings cap for the period starting 1 March 2025 to ensure accurate internal provisioning for Compensation Fund liabilities.
  • For your clients: Advise clients on the revised limits to facilitate accurate budgeting for their 2025 assessments and ensure the 2025 ROE submission reflects the correct statutory caps.

Originally published at https://accountingacademy.co.za/news/read/coida-new-maximum-earnings-oid-limit-for-2025-2026

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