Photo: Dennis Sylvester Hurd, Wikimedia Commons, CC BY 2.0COIDA and the Compensation Fund
Return of Earnings, claims, contacts and business insurance
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COIDA: the compulsory cover
The COID Act creates a no-fault scheme for workers injured or made ill at work, run by the Compensation Fund of the Department of Employment and Labour. In exchange, section 35 removes the employee's right to sue the employer for damages for an occupational injury or disease — compensation comes only under the Act.
- Section 80(1): every employer carrying on business in South Africa must register with the Compensation Fund and supply the prescribed particulars of each business.
- Section 80(3): changes in those particulars must be reported within seven days — the Fund repeats this in Notice 3894 of 2026.
- Section 81: keep a register of the earnings of all employees and retain it for at least five years (four before the 2022 Amendment Act).
The government's service page sums up who the Fund covers: an employee who is permanently employed, a domestic worker in a boarding house, an apprentice or trainee farm worker, and a worker paid by a labour agency (that page does not mention the 2026 extension to all domestic employees, below); registration is online or on form W.As.2 (gov.za). The Fund itself stresses that it insures the workers, not the employer's business (Compensation Fund). Only national and provincial government departments, and municipalities holding an exemption certificate, are exempt from registering.
Registering with the Compensation Fund
Register within 7 days of appointing your first employee, online on ROE Online (cfonline.labour.gov.za) or with form W.As.2; the Fund then issues a contract account number starting with 99 (Compensation Fund). Documents per type of business, every step and what happens next: COIDA registration.
Mining employers may move their cover from the Fund to Rand Mutual Assurance, iron, steel and metal industries must, and building and construction may move to Federated Employers Mutual (Compensation Fund).
The COID Amendment Act 2022: what is in force
The COID Amendment Act 10 of 2022 was published in April 2023 but needed a proclamation. Proclamation Notice 306 of 2026 (Gazette 53990, 23 January 2026) brought it in by stages:
| Date | What came into force |
|---|---|
| 23 January 2026 | All sections, except section 1(g) and section 1(h) as it relates to paragraphs (i) to (iii) of the definition of “employee” |
| 1 February 2026 | Sections 3, 4, 5 and 6 |
| 1 April 2026 | Sections 19(a) and (b), 20(c), 28(c), 36(1), 50(3), 52, 54(1) and (2) |
| Not yet | Section 1(g) and the excluded part of section 1(h) |
Changes that matter to employers and workers include a new Chapter VIIA on rehabilitation and reintegration (clinical, vocational and social rehabilitation), a longer prescription period (see below), and — since 1 April 2026 — a penalty of 10% of annual earnings for an employer that fails to report an accident under section 39.
Return of Earnings and assessment
Section 82 requires an employer to submit a Return of Earnings (ROE) before 31 March each year, or within a month of starting business. The Fund then assesses what you pay.
| 2026 figure | Amount / date | Source |
|---|---|---|
| Maximum earnings per employee assessed (from 1 March 2026) | R668,000 a year | Notice 3910 of 2026 |
| Minimum assessment — employers | R1,621 | Notice 3910 of 2026 |
| Minimum assessment — domestic employers | R560 | Notice 3910 of 2026 |
| ROE window, 2025 assessment period | 1 April to 30 June 2026 | Notice 3894 of 2026 |
| Late ROE penalty | 10% | Notice 3894 of 2026 |
| Interest | On accounts unpaid 30 days after invoice | Notice 3894 of 2026 |
| Final reminder for outstanding ROEs | Submit before 31 October 2026 or face an estimated assessment and a penalty of up to 10% | Notice 4140 of 2026 |
File online at ROE Online (cfonline.labour.gov.za), listed on the department's online tools page. Once the assessment is paid, the same system issues the Letter of Good Standing that clients and tenders ask for: see COIDA letter of good standing.
How an injured employee claims
- Tell the employer as soon as possible, in writing or verbally (section 38). A late notice does not kill the claim if the employer knew of the accident, or the delay had a reasonable cause.
- The employer reports the accident to the Compensation Commissioner within seven days of learning of it (section 39).
- See a doctor and keep every medical report — the Commissioner or employer can require a medical examination (section 42).
- Lodge the claim within 12 months of the accident, or of the death (section 43). A claim lodged late is not considered unless the accident was reported by the employer under section 39.
- Follow up on the department's claims system, eCOID — Compensation Made Easy, linked from its online tools page.
Compensation Fund contact details
| Channel | Details |
|---|---|
| Telephone | 0860 105 350 (Monday to Friday, 07:30–16:00) |
| Call centre | 0800 321 322, SMS 44967 |
| [email protected], [email protected]; complaints: [email protected] | |
| Registration | [email protected] |
| Unallocated payments | [email protected] (send the proof of payment) |
| Instalment plans and statements | [email protected] |
| Fraud hotline | 0800 234 432, SMS 30916, [email protected] |
| Head office | Compensation House, Delta Heights Building, 167 Thabo Sehume Street, Pretoria — PO Box 955, Pretoria, 0001 |
From the department's Compensation Fund contacts and employer obligations pages, seen on 29 October 2026. The contacts page also lists the heads of the Fund in each province.
Other business insurance (voluntary)
Beyond COIDA, cover is a business decision. The Insurance Act (Schedule 2, Table 2) shows the main non-life classes a business buys:
| Cover | Insurance Act class | What it is for |
|---|---|---|
| Public liability | Class 10 (liability), sub-class e | Claims by third parties — customers, visitors — for injury or damage |
| Employer liability | Class 10, sub-class b | Liability to employees, including liability under COIDA |
| Professional indemnity | Class 10, sub-class d | Claims arising from professional advice or services |
| Commercial property / business all risks | Class 2 (property), commercial lines | Damage to or loss of the business's buildings, stock and equipment, as defined in the policy |
| Commercial motor | Class 1 (motor), commercial lines | Business vehicles |
| Sasria | Special risk (Sasria SOC Ltd) | Riot, strike, public disorder, terrorism damage — excluded from all the above |
For Sasria, small businesses pay a flat R50 a year (R5 a month) for an SME fire limit of R10,000 to R500,000, and the commercial fire rate is 0.039228% of the sum insured, minimum R500 (Sasria rates). See Sasria explained.
Where disputes happen: in the NFO's 2025 report, commercial complaints were 12.1% of non-life complaints; most concerned motor (30%) and buildings combined (24%) claims, and the leading reason was “criteria for the insured event not met”. The NFO's monetary limits apply equally to commercial lines (NFO Rules).
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Frequently asked questions
What is COIDA?
The Compensation for Occupational Injuries and Diseases Act 130 of 1993. It makes employers register with the Compensation Fund and pay assessments; injured workers claim from the Fund instead of suing the employer (section 35).
What is the COIDA maximum earnings for 2026/2027?
R668,000 per employee per year from 1 March 2026, under Notice 3910 of 2026 (Government Gazette 54577). Minimum assessments are R1,621 for employers and R560 for domestic employers.
When is the Return of Earnings due?
Section 82 says before 31 March each year. For the 2025 assessment period the Fund opened submissions from 1 April to 30 June 2026, and its final reminder (Notice 4140) set 31 October 2026 for outstanding returns.
How long does an employee have to claim from the Compensation Fund?
The claim must be lodged within 12 months of the accident or death (section 43). Since 2026, the right to benefits lapses if the accident is not brought to the Commissioner's attention within three years (section 44 as amended).
Must domestic employers register for COIDA?
Yes. The 2022 Amendment Act removes the exclusion of domestic employees, and Notice 3910 sets a R560 minimum assessment for domestic employers from 1 March 2026.
How do I get a COIDA letter of good standing?
Register with the Compensation Fund, submit the Return of Earnings on ROE Online (cfonline.labour.gov.za) and pay the assessment; the letter is then generated on the same system and can be checked on the Fund's Verify LOGS page. See COIDA letter of good standing.
What is the Compensation Fund contact number?
0860 105 350 (Monday to Friday, 07:30–16:00), or the call centre on 0800 321 322 and SMS 44967; e-mail [email protected] or [email protected] (Department of Employment and Labour).
Is COIDA the same as the Compensation Fund?
COIDA is the Act; the Compensation Fund is the state fund, in the Department of Employment and Labour, that the Act sets up to collect employers' assessments and pay injured workers. Rand Mutual Assurance and Federated Employers Mutual run the same cover for some mining, metal and construction employers.
Is UIF the same as COIDA?
No. COIDA (the Compensation Fund) pays for injuries and diseases caused by work and is funded by the annual assessments employers pay (COIDA ss 82–86). The UIF pays unemployment, illness, maternity and dependant's benefits, funded by 1% from the employee and 1% from the employer. See how to claim UIF.
Is business insurance compulsory in South Africa?
Only COIDA registration is compulsory for employers. Liability, property and Sasria cover are voluntary, although landlords, lenders or clients may require them by contract.
Sources
- Compensation for Occupational Injuries and Diseases Act 130 of 1993 — Government Gazette 15158 (gov.za)
- Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022 — Government Gazette 48431, 17 April 2023 (gov.za)
- Proclamation Notice 306 of 2026 — commencement of the COID Amendment Act, Government Gazette 53990, 23 January 2026
- Department of Employment and Labour — Notice 3910 of 2026, maximum earnings and minimum assessment, Government Gazette 54577, 24 April 2026
- Compensation Fund — Notice 3894 of 2026, Return of Earnings 2025 assessment period, Government Gazette 54524, 15 April 2026
- Compensation Fund — Notice 4140 of 2026, final reminder for outstanding Returns of Earnings, Government Gazette 55347, 8 September 2026
- Department of Employment and Labour — Compensation Fund: obligations of the employer (registration within 7 days, documents, 99… account number, exemptions, mutual associations; seen 29 October 2026)
- South African Government — Register with the Compensation Fund (service page, form W.As.2; seen 29 October 2026)
- Department of Employment and Labour — Compensation Fund contacts: hours, phone, call centre, SMS, e-mail, address, fraud line (seen 29 October 2026)
- Department of Employment and Labour — Online tools (ROE Online, eCOID Compensation Made Easy)
- Insurance Act 18 of 2017 — Government Gazette 41388, 18 January 2018, Schedule 2 Table 2 (gov.za)
- Sasria SOC Ltd — Updated Rates Schedule, effective 1 October 2025 (v4, published July 2026)
- National Financial Ombud Scheme — Annual Report 2025 (non-life division)
- National Financial Ombud Scheme — Scheme Rules (28 February 2024)