COIDA: 2024 Return of Earnings Submission Deadline Extended to 31 July 2025

Posted 04 June 2025 Written by Acts Online
Category Labour

Brought to you by SA Accounting Academy: The Department of Employment and Labour has announced an extension for the 2024 Return of Earnings (ROE) filing season to accommodate operational readiness and year-end processing.

In terms of the Compensation for Occupational Injuries and Diseases Act, No. 130 of 1993 (COIDA), the Compensation Fund has issued a Government Notice (Gazette No. 52699, General Notice 3200) regarding administrative adjustments to the 2024 ROE filing period. This period covers the earnings cycle from 1 March 2024 to 28 February 2025.

The submission deadline, which typically closes earlier in the year, has been extended to 31 July 2025. Employers are advised of the following critical compliance parameters:

  • Late Penalties: Any submissions made after 31 July 2025 will incur a mandatory 10% late penalty, effective from 1 August 2025.
  • Supporting Documentation: All compulsory supporting documents must be uploaded via the ROE Online system at the time of submission.
  • Letters of Good Standing (LOGs): To ensure compliant employers retain access to Fund benefits during the preparation of 2024 submissions, the expiry date for LOGs issued for the 2023 assessment year has been extended from 30 April 2025 to 31 May 2025.

The extension is intended to facilitate administrative accuracy and ensure that employers have sufficient time to compile the necessary payroll data and supporting evidence required by the Fund.

Click here to download the Government Notice 3200 in Gazette 52699.

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

  • For yourself: Ensure your professional credentials and portal access for the ROE Online system are active and updated to avoid technical delays as the new July deadline approaches.
  • For your business: Update your internal compliance register to reflect the 31 July 2025 deadline and note that your firm’s 2023 Letter of Good Standing is now valid until 31 May 2025.
  • For your clients: Notify clients immediately of the extended timeframe to gather payroll records for the period 1 March 2024 to 28 February 2025, emphasizing that failure to file by 31 July 2025 will result in an automatic 10% penalty on the assessment.

Originally published at https://accountingacademy.co.za/news/read/coida-roe-2024-submission-extended-now-closes-on-31-july-2025

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