Photo: Dennis Sylvester Hurd, Wikimedia Commons, CC BY 2.0COIDA letter of good standing
How to get it, verify it and keep it
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What the letter proves, and who asks for it
Under the Compensation for Occupational Injuries and Diseases Act every employer must register with the Compensation Fund (s 80) and pay an annual assessment based on its Return of Earnings (ss 82–86). The Department of Employment and Labour's page on employers' obligations states the rule plainly: "A Letter of Good Standing will be issued to the employer who has paid all the fees due."
The letter matters most in contracting. The same page says every employer that uses a contractor (a "mandator") should obtain the contractor's letter of good standing: if the contractor fails to register or pay, the mandator can be required to pay the compensation paid to the contractor's injured workers and the outstanding assessments (Compensation Fund; COIDA s 89). That is why clients ask contractors for it.
How to get a letter of good standing, step by step
- Register as an employer within 7 days of hiring your first employee: online on ROE Online, or by e-mailing the registration form with the CIPC certificate, UIF proof of registration, owners' or directors' IDs and proof of business address to [email protected]. The Fund issues a contract account number starting with 99 (Compensation Fund).
- Create your online user on ROE Online ("Online user registration").
- Submit the Return of Earnings for the assessment period. For the 2025 period, the window was 1 April to 30 June 2026 (Notice 3894 of 2026).
- Pay the assessment using your 99… account number as the reference. Interest runs on accounts unpaid 30 days after the invoice date (Notice 3894). If a payment is not allocated, send the proof of payment to [email protected] (Compensation Fund).
- Generate the letter under "LOGS – Letter of Good Standing" on ROE Online.
Deadlines and penalties in 2026
| Date | What happens | Source |
|---|---|---|
| 1 April – 30 June 2026 | Return of Earnings window for the 2025 assessment period | Notice 3894 of 2026 |
| After 30 June 2026 | A 10% penalty may be charged for late submission | Notice 3894 of 2026 |
| 30 days after the invoice | Interest is charged on unpaid and overdue accounts | Notice 3894 of 2026 |
| 31 October 2026 | Final reminder: after it, the Commissioner may raise an assessment on estimated earnings (s 83(6)(a)) and a penalty of up to 10% (s 83(6)(b)) | Notice 4140 of 2026 |
| Within 7 days of any change | Tell the Fund about a change of name, address, nature of business or closure | Notice 3894 of 2026 |
Outstanding returns can also be sent manually to [email protected] (Notice 4140).
"Blocked for audit": why the system will not issue your letter
The Fund warns that an employer blocked for an audit cannot generate a LOGS until the audit is cleared. It asks for (Compensation Fund):
- the SARS EMP 501 (or a tax clearance if the business is exempt from the Skills Development Levy);
- proof of registration with the UIF;
- a detailed payroll report;
- audited, independently reviewed or compiled annual financial statements;
- an affidavit or the Fund's form;
- a power of attorney if a consultant, bookkeeper or attorney acts for you.
The documents go to the audit address given on that page. Keep your records for 4 years: a full audit can check your registration, the nature of your business, the earnings declared over the past four years and your sub-contractors. If you find an error in a Return of Earnings, apply for a revision within 30 calendar days of the notice of assessment (Compensation Fund).
How to verify a letter of good standing
The Fund runs a public [Verify LOGS](https://cfonline.labour.gov.za/VerifyLOGS/) page, linked from ROE Online. Before you accept a contractor's letter, check it there rather than trusting a PDF: if the contractor is not in good standing, you carry the risk (s 89).
- Exempt from registration: national and provincial government departments, and municipalities with an exemption certificate (Compensation Fund).
- Mining employers may transfer from the Fund to Rand Mutual Assurance, and iron, steel and metal industries must; building and construction may transfer to Federated Employers Mutual (Compensation Fund). Both also appear on the Prudential Authority's insurers list.
How COIDA works for injured workers, the 2026/27 earnings cap and the 2022 amendments: see COIDA and business insurance. For unemployment, the separate fund is the UIF: see how to claim UIF.
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Frequently asked questions
How do I get a COIDA letter of good standing?
Register with the Compensation Fund, submit your Return of Earnings on ROE Online (cfonline.labour.gov.za), pay the assessment, then generate the letter under "LOGS – Letter of Good Standing" on the same system. The Fund issues it to employers that have paid all fees due.
How do I verify a COIDA letter of good standing?
On the Compensation Fund's public Verify LOGS page (cfonline.labour.gov.za/VerifyLOGS/), linked from the ROE Online page of the Department of Employment and Labour.
Why can't I generate my letter of good standing?
Usually because a Return of Earnings is missing, an assessment is unpaid or unallocated, or the employer is blocked for an audit. The Fund lists the documents that clear an audit: EMP 501, UIF proof of registration, payroll report, financial statements, affidavit and a power of attorney if an agent acts for you.
When was the 2026 Return of Earnings due?
The window for the 2025 assessment period ran from 1 April to 30 June 2026 (Notice 3894 of 2026). The final reminder (Notice 4140 of 2026) set 31 October 2026, after which the Commissioner may assess on estimated earnings and add a penalty of up to 10%.
Does the Compensation Fund charge a fee for the letter?
Its page on employers' obligations ties the letter to paying the fees due — the assessment — and mentions no separate charge for the letter itself.
Sources
- Department of Employment and Labour — Compensation Fund: obligations of the employer (registration, ROE, Letter of Good Standing, audits, mandators and contractors; seen 28 October 2026)
- Department of Employment and Labour — ROE Online (cfonline.labour.gov.za): online registration, ROE submission, LOGS, Verify LOGS (seen 28 October 2026)
- Compensation Fund — Verify Letter of Good Standing (cfonline.labour.gov.za)
- Compensation for Occupational Injuries and Diseases Act 130 of 1993 — Government Gazette 15158 (gov.za): ss 80–89
- Compensation Fund — Notice 3894 of 2026, Return of Earnings for the 2025 assessment period (1 April to 30 June 2026), Government Gazette 54524, 15 April 2026
- Compensation Fund — Notice 4140 of 2026, final reminder for outstanding Returns of Earnings (31 October 2026), Government Gazette 55347, 8 September 2026