The deadline and where it comes from
The return of earnings deadline for outstanding COIDA submissions is 31 October 2026. The Department of Employment and Labour published the final reminder as Notice 4140 of 2026 in Government Gazette 55347 on 8 September 2026, signed by Farzana Fakir, Acting Commissioner of the Compensation Fund.
The notice is addressed to employers who are not in compliance with section 82 of the Compensation for Occupational Injuries and Diseases Act. It covers the 2025 return and every earlier year still outstanding. The 2025 return is the one that declares actual earnings for 1 March 2025 to 28 February 2026.
Who has to file
Every employer registered with the Compensation Fund must submit a return of earnings, on form CF-2A, also known as the W.As.8. Section 82 puts that duty on the employer. Using a payroll bureau or a consultant does not move it.
The Act requires the return before 31 March each year, or on a date communicated by the Compensation Commissioner. In practice the Fund gazettes a filing window each season, and the 2025 season ran from 1 April 2026 to 30 June 2026. If you missed it, the 31 October date is the point at which the Commissioner starts acting on the gap rather than waiting.
What the return actually declares
The CF-2A carries two sets of figures side by side. One is what you paid in the year that has closed. The other is what you expect to pay in the year running now.
Earnings means staff costs, salaries and wages. Amounts paid to directors of a company or members of a close corporation are declared separately from other employees on the same form. Each person is capped.
| Period | What you declare | Cap per person |
|---|---|---|
| 1 March 2025 to 28 February 2026 | Actual earnings paid | R633 168 |
| 1 March 2026 to 28 February 2027 | Provisional earnings expected | R668 000 |
The R668 000 figure took effect on 1 March 2026. It was prescribed by Minister of Employment and Labour Nomakhosazana Meth in Notice 3910 of 2026, Government Gazette 54577, dated 24 April 2026. The same notice fixed the floor on what any registered employer pays.
| Employer type | Minimum assessment from 1 March 2026 |
|---|---|
| Employers | R1 621 |
| Domestic employers | R560 |
A household that employs a domestic worker is an employer for this purpose and carries the lower minimum. That sits alongside the other costs households have absorbed since the domestic worker minimum wage increase.
What happens if you miss 31 October
The gazette names two powers the Commissioner may use once the date passes.
The first is an assessment raised on an earnings estimate basis, under section 83(6)(a). That means the Fund works out what it thinks you should have declared and invoices you on that number, rather than on your payroll.
The second is a penalty of up to 10 percent of the final assessment, under section 83(6)(b). On a final assessment of R40 000, that is up to R4 000 added on top. On the R1 621 minimum, it is about R162.
The notice also restates that the Department has the right and the obligation to run employer compliance reviews and audits under COIDA. An unfiled return is the easiest thing for an audit to find.
There is a commercial consequence too. A Letter of Good Standing is only issued once the return is in and the assessment is paid, and many tenders and site access rules require one. Confirm the current position with the Fund before you rely on it.
How to submit an outstanding return
The notice gives two routes:
- Online at cfonline.labour.gov.za
- Manually, by email to [email protected]
Before you file, reconcile your payroll for the full twelve months from March 2025 to February 2026, then build the provisional estimate for the current year on the R668 000 cap.
If you find a mistake after submitting, you have 60 days from the date of assessment to apply for a revision. That request goes to the same email address. The CF-2A form lists 0800 321 322 and 0860 105 350 for assistance.
One trap worth knowing: the Fund does not accept a nil return. If the business has stopped operating or has no employees, form CF-1C must be completed together with the return, covering the period the business existed.
COIDA is not UIF and not sick leave
These three get mixed up constantly, and filing one does not cover the others.
COIDA funds compensation for injuries and diseases arising out of work. It is paid entirely by the employer through the annual assessment, with no deduction from the worker.
Unemployment Insurance is a separate registration with its own monthly contributions, and workers claim from the UIF directly. Time off after a work injury is handled under COIDA, not out of the worker’s ordinary sick leave entitlement.
If you are registering staff for the first time, the paperwork starts with the written particulars of employment that every employee must receive.
Where to check
The notice itself is Notice 4140 of 2026 in Government Gazette 55347 of 8 September 2026, free to download from gov.za. Compensation Fund guidance, the ROE online portal and the current forms are on the Department of Employment and Labour site at labour.gov.za. The Fund’s call centre is 0800 321 322.
