COIDA: Maximum and Minimum Earnings Thresholds for 2026/2027
Brought to you by SA Accounting Academy: In terms of the Compensation for Occupational Injuries and Diseases Act, No. 130 of 1993, the Minister of Employment and Labour has published revised maximum and minimum earnings thresholds for the 2026/2027 assessment year.
General Notice 3910, published in Government Gazette No. 54577, outlines the Maximum Amount of Earnings and Minimum Assessment upon which employer assessments shall be calculated. These updates are effective from 1 March 2026 and remain in force until 28 February 2027.
The notice ensures that the assessment of an employer is calculated based on figures aligned with 2026 inflationary adjustments and labour law requirements. These thresholds are used to determine the annual assessment fees payable by employers to the Compensation Fund and are essential for the accurate completion of the annual Return of Earnings (W.As.8) submissions.
Click here to download General Notice 3910 in Government Gazette No. 54577.
What this means for you, your business, or your clients
- For yourself: Update your payroll advisory templates and compliance checklists to include the 2026/2027 COIDA assessment limits for accurate professional advice.
- For your business: Adjust internal payroll systems and budgeting for the 2026/2027 financial year to incorporate the new maximum earnings threshold and minimum assessment fee.
- For your clients: Advise clients on the adjusted liability for Compensation Fund assessments starting 1 March 2026 to ensure accurate provision in their financial statements and correct filing of returns.
Originally published at https://accountingacademy.co.za/news/read/coida-new-max-and-min-amount-of-earnings-2026-2027