Understanding Return of Earnings Submissions (ROE) for 2025
It is very important for South African businesses to keep up with the Return of Earnings (ROE) submission standards set by the Compensation for Occupational Injuries and Diseases Act (COIDA). Following the rules on time keeps your business out of trouble with the law and looks out for the health and safety of your workers. Company partners have helped 4012 employers file their Return of Earnings properly and on time in 2024.
In this article, we use our experience and knowledge to explain why COID ROE is important, what the latest annual thresholds are, how to calculate it, give you a step-by-step filing guide, and finally, how we can help you.
How to Understand Return on Earnings (ROE)
Every year in April, employers have to provide the Workmans Compensation Fund with a document called CF-2A Return of Earnings (ROE) form. This document lists all the wages that employees received during a certain assessment period, which is referred to as the year of assessment.
As required by the Compensation for Occupational Injuries and Diseases Act (COIDA), this form must be completed and assessment fees paid. This also allows you to request your Letter of Good Standing once payment is completed for the assessment fee.
The Assessment Fee that the company pays, is basically its share of the compensation fund that will pay out in case an employees get sick or hurt at work. Being up to date with your Return of earning filing and assessment fees guarantees that employees will get financial help from the Compensation fund, instead of claiming it directly from the company . If you need help with navigating Workmans Compensation in South Africa, we have a comprehensive guide to assist.
What to Submit for Return of Earnings?
The Compensation Fund requires you to confirm the actual earnings for the previous assessment year as well as the provisional earnings for the new assessment year.
Actual earnings relate to the actual number of employees and their earnings for the previous year.
Provisional Earnings is an estimate of the number of employees and their earnings for the current year.
For example – April 2025 submission will include:
- Actual Earnings (01 March 2024 to 28 February 2025)
- Provisional Earnings (01 March 2025 to 29 Febebruary 2026)
Why should the ROE be filed with the Department of Labour?
The ROE submission is important for several reasons, firstly without it your employees can’t claim from the fund, the business is unable to receive its
Letter of Good Standing, it is required by law, and it also shows that the company cares about its workers’ health. Employees are covered by the Compensation Fund if their submission is correct and made on time. This keeps them from losing money if they get sick or hurt on the job. Also, companies that want to get a
Letter of Good Standing —which is important for getting government contracts or bids—must often follow ROE requirements.
Important Dates for COIDA Returns or Compensation Fund for 2024
Stage | Estimated Deadline |
ROE Submission Opens | 1 April 2025 |
ROE Submission Closes | 30 June 2025 |
Payment Due | 30 Days After Assessment Notice |
Business Details Update | Within 7 Days of Any Changes |
Minimum and Maximum Earnings: Limits for Each Year
Earnings Thresholds for 2025
The Compensation Fund sets annual earnings thresholds to determine assessment calculations. These thresholds help standardise employer contributions and ensure fair assessments for all businesses, regardless of size.
Threshold Type | Amount (2024-2025) |
Maximum Earnings per Employee | R597,328 per annum |
Minimum Assessment Value | R1,530 per annum |
Examples of ROE Calculations
It is crucial for businesses to correctly calculate and report employee earnings to avoid errors in assessment and potential disputes with the Compensation Fund.
If you know these criteria, you can be sure that your COIDA compliance and ROE entries are right.
| Employee |
Monthly Salary |
Annual Salary |
Reportable in ROE? |
| Alice |
R25,000 |
R300,000 |
Yes (below threshold) |
| Thathu |
R25,000 + R25,000 bonus |
R325,000 |
Yes (below threshold) |
| Dan |
R60,000 |
R720,000 |
Only R597,328 is reportable |
How to submit your ROE (in detail)
Step 1: Go to the ROE Online portal to get to the Department of Employment and Labour’s online filing system.
Step 2: Sign up or log in. If you are using the site for the first time, you will need to register your business. Current users log in with their passwords.
Step2A: If you are registering you will need to have your Company Tax number, Director ID and Organisation Type (e.g. NPO, Trust, Pty etc) and registration number at hand. Additional information will be requested based on your organisation type
Step2B: You will then be requested to upload documents as proof of the above, and complete more detailed information about the Organisation such as which category the business operates, number of employees etc.
Step 3: Once you are logged in, select the “ROE Menu” at the top and select “Submit Return of Earnings” from the dropdown menu.
Step 4: Add information about your business here, and make sure that all of the information about your business is correct. This includes your contact information, business group, and type of business.
Step 5: Enter the actual wages earned by each worker during the evaluation time to make sure that any extra money earned is properly recorded.
Step 6: Check and send in all the data you’ve entered to make sure it’s correct before you submit the ROE.
Step 7: Finally, you will get a proof message after submitting. Keep this for your records.
What will happen if you miss the deadlines?
Several things could happen if you don’t pay or turn in the Return of Earnings (ROE) on time:
- If you send in your ROE reports or fees late or don’t pay them, the Compensation Fund may charge you penalties and interest (usually 10%).
- A business can’t get or renew its Letter of Good Standing without an up-to-date ROE application and payment. This might make it harder for them to get contracts from the government or keep doing business properly.
- If businesses don’t follow COIDA rules, the Department of Employment and Labour could go to court and issue penalties, compliance orders, or enforcement letters.
- If an employee files a pay claim and the company’s return on equity (ROE) is out of date, the claim may not be approved right away or may even be turned down. This could lead to an audit of your workplace by the Department, compliance orders, or even fines. Furthermore, the company will be responsible for the employee’s medical bills and loss of compensation.
How Company Partners Can Help
It can be hard to keep up with COIDA rules and file ROEs, especially for new businesses that are still getting started. This is where our help would be very useful with:
- Hassle-Free ROE Submissions: We make sure that your ROE is submitted correctly and on time, which keeps you from having to deal with penalties and compliance problems.
- Help with a Letter of Good Standing: Do you need a Letter of Good Standing for a bid or a contract? We speed up and simplify the process.
- COIDA Registration and Compliance: We take care of the whole registration process for you if your business is new to COIDA or hasn’t joined yet. It’s possible that we can get you set up and registered online in as little as one week!
- Advice from Experts: Our experts keep up with changes to COIDA regulations and offer ongoing support to make sure your business stays in line. You can get in touch with us to talk to a safety expert for free.
- Free COIDA ROE Calculator: We offer a free COIDA Return of Earnings Calculator to assist you with calculating your ROE submission and ensure that your numbers are accurate.
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