COIDA ROE Season Opens 1 April: What to Prepare Now
Every April, the COIDA ROE lands on the same desks as the EMP501 — and every May, a slice of employers discovers that skipping it quietly cancels the Letter of Good Standing their June tender needs. The filing itself is short; the preparation is everything. Here is what to have ready before the window opens.
- ✔The ROE window is 1 April – 31 May, every year, no exceptions.
- ✔You declare actual earnings (Mar–Feb) plus next year’s estimate.
- ✔Clean payroll records make it a 30-minute filing.
- ✔Missing it costs the estimated assessment, penalties — and your good standing.
What the COIDA ROE asks for
The Return of Earnings (W.As.8) declares two things: your actual employee earnings for the assessment year just ended (1 March to end February) and an estimate for the year ahead. The Fund uses the actuals to reconcile last year’s estimate and the new estimate to raise this year’s provisional assessment — the invoice follows filing, payable within 30 days (the full ROE guide).
‘Earnings’ means broadly your payroll: salaries, wages, overtime, commission, bonuses and most allowances, subject to a per-employee annual cap. If your payroll records are clean, the number comes straight from the year-end payroll report; if they are not, the ROE is the annual reminder that records are infrastructure, not admin (record-keeping rules).
Your COIDA ROE preparation checklist for April
- ✓Total earnings per employee for 1 March – end February, from payroll records
- ✓Headcount and any mid-year starters/leavers
- ✓A realistic earnings estimate for the year ahead
- ✓Your CF registration number and online portal access working
- ✓Last year’s ROE and assessment invoice for comparison
- ✓The deadline diarised: file by 31 May, pay within 30 days of invoice
The ROE is not finished when the return is filed — the assessment invoice arrives after, and unpaid assessments are what actually suspend good standing. File early in April, invoice in hand early, paid early: done by mid-April.
Missed the COIDA ROE? The recovery path
If the window has closed, file anyway — immediately. The Fund estimates your earnings (almost always upward) and adds penalties and interest, but filing the actual return corrects the assessment to reality, which is usually a significant saving. Good standing is restored once the corrected assessment is settled (Letter of Good Standing guide).
Admin Boss files ROEs as a standing annual service — Compensation Fund returns quoted, RMA returns at R450 — and catches up missed years for businesses regularising before tenders. The full COIDA picture is in the COIDA pillar guide.
Always confirm current requirements with the official source — rules and deadlines change.
- ✔COIDA Return of Earnings — request a quote
- ✔RMA Return of Earnings — R450
- ✔Get your Letter of Good Standing back
Frequently asked questions
When is the COIDA Return of Earnings due?
Every year between 1 April and 31 May, declaring actual employee earnings for 1 March to end February plus an estimate for the coming year. The assessment invoice follows, payable within 30 days.
What happens if I miss the ROE deadline?
The Fund estimates your earnings — typically upward — raises an assessment on the estimate, and adds penalties and interest. Your Letter of Good Standing is suspended until the actual return is filed and the corrected assessment settled.
Do I file an ROE with no employees this year?
Yes — a nil return is required. An unfiled year breaks the compliance chain and blocks good standing regardless of whether any earnings were paid.
Last reviewed: July 2026 · How we research our guides
EmployerGuide.online provides general information about South African employer obligations — not legal, tax or professional advice for your specific situation. Laws, rates and deadlines change; confirm current requirements with the official sources linked above, or ask Admin Boss. See our disclaimer.