COIDA Return of Earnings (ROE) Submission Runs from 1 April to 30 June 2026

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Your client calls in a panic. Their Letter of Good Standing has lapsed. Their contractor can't get on site. And the ROE that should have been filed two months ago? Still sitting in someone's inbox. Sound familiar? It happens every year, but with the 2026 COIDA Return of Earnings (ROE) submission window now officially open, it doesn't have to happen again.

Returns Due by 30 June 2026

The Compensation Fund has confirmed the 2025 ROE submission period runs from 1 April to 30 June 2026.

All submissions must go through the ROE Online System at www.labour.gov.za, (click on Online Services).

The system had been temporarily shut down from 19–31 March 2026 to prepare for this season. Remember that volumes spike heavily near the deadline, which means submitting early isn't just good practice, it's risk management.

What's at stake for your clients

Miss the 30 June deadline and SARS isn't the only problem. The Compensation Fund charges a 10% penalty on late subamissions, and interest kicks in on any account unpaid after 30 days of the invoice date. For small and medium businesses, that's a real cost, not just an inconvenience.

There's also an often-overlooked responsibility: employers must notify the Fund within 7 days of any change in business details, including physical address, email, nature of business, or cessation of operations. That's your client's job to know, and your opportunity to remind them.

Your practical checklist for clients

Get ahead of the queue now. Confirm your clients are registered on the ROE Online System, gather payroll records for the relevant period, and flag any business changes that should have been reported. If you're filing for multiple clients, don't wait until June — the portal slows under pressure.

As this season follows a similar pattern to prior years, it's also worth revisiting the calculation rules with clients who've had changes in headcount or earnings.