Return of Earnings (ROE) Submission – 2026 Assessment Period

Employers registered with the Compensation Fund are reminded to submit their Return of Earnings (ROE) for the 2026 assessment period before the deadline of 30 June 2026.

The ROE is a mandatory annual submission in terms of the Compensation for Occupational Injuries and Diseases Act (COIDA). It reflects the total earnings paid to employees over the assessment period and is used to calculate the employer’s annual assessment fee.

Why it matters:
Submitting your ROE on time ensures:

  • Accurate calculation of your assessment fees
  • Continued compliance with COIDA regulations
  • Avoidance of penalties, interest, or estimated assessments

What you need:

  • Total employee earnings for the period
  • Breakdown of earnings per category (if applicable)
  • Updated business and employee information

Important note:
Late or non-submission may result in penalties and the Compensation Fund issuing an estimated assessment, which is often higher than the actual amount due.

We encourage all employers to prepare and submit their ROE well in advance of the 30 June 2026 deadline to avoid last-minute issues.

If you need assistance with your submission or would like us to handle the process on your behalf, contact PRNC for professional support.

Back To Top