COIDA: 2026 Return of Earnings Submission Period and Penalties

Posted 02 April 2026 Written by Acts Online
Category Labour

Brought to you by SA Accounting Academy: The Department of Employment and Labour has confirmed the 2026 assessment period for the submission of the Return of Earnings (ROE) and introduced stricter administrative penalties for non-compliance.

In terms of the Compensation for Occupational Injuries and Diseases Act, No. 130 of 1993 (COIDA), the submission of the ROE by employers for the 2026 assessment period will be open from 1 April 2026 to 30 June 2026. This window follows a scheduled temporary shutdown of the ROE online systems, which will take place from 19 March to 31 March 2026.

New amendments to the Act, effective 1 February 2026, introduce a significant shift in the enforcement framework, moving from criminal offenses to administrative penalties. These amendments include the following consequences for non-compliance:

  • Failure to submit ROE: Employers may face administrative fines of up to 10% of the final assessment amount.
  • Failure to report accidents: Failure to report workplace accidents within the prescribed 7-day period will result in a fine equal to the full value of the compensation payable.

Furthermore, the issuance of a Letter of Good Standing—a mandatory requirement for tendering and securing most commercial contracts—is contingent upon the successful submission of the ROE. The resulting assessment must either be paid in full or a formal payment arrangement must be concluded before the letter will be released.

Click here to download the Notice of Temporary ROE Online Systems Shut-Down.

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

  • For yourself: No direct individual obligations; impact is channelled through firm-level compliance and the management of professional liability regarding client deadlines.
  • For your business: You must ensure the 2026 ROE is filed between 1 April and 30 June 2026 to avoid a 10% administrative fine and maintain your firm’s Letter of Good Standing for procurement purposes.
  • For your clients: You must advise clients of the critical 7-day accident reporting deadline to avoid penalties equal to the full compensation amount and ensure their ROE data is prepared for submission before the 30 June 2026 cutoff.

Originally published at https://accountingacademy.co.za/news/read/coida-2026-roe-submission-dates

The views expressed herein are those of the author and do not necessarily reflect those of Acts Online. Acts Online accepts no responsibility for the accuracy, completeness or fairness of the article, nor does the information contained herein constitute advice, legal or otherwise.