South Africa: Final reminder for employers to submit outstanding ROE’s for 2021 and prior years and COIDA audits

South Africa: Final reminder for employers to submit outstanding ROE’s for 2021 and prior years and COIDA audits

The Compensation Commissioner has issued a final reminder for employers to submit outstanding return of earnings (ROE’s or W.As.8) for 2021 and prior years by 31 January 2023.

This can be done online at cfonline.labour.gov.za or manually at cfcallcentre@labour.gov.za.

If employers fail to submit these ROE’s before the deadline, the Compensation Fund will perform an estimation of the employer’s earnings and issue a revised Notice of Assessment to the employer whose legal obligations is to make payment thereof. The Compensation Fund will also impose a 10% penalty on the final assessment for outstanding submissions.

Failure to make payment will result in interest being charged at the prevailing rate.

The Compensation Fund has the right to conduct employer compliance reviews and audits against the COIDA (Compensation for Occupational Injuries and Diseases Act). The following documents must be submitted to clear the employers who are flagged for audits:

  • EMP501
  • A detailed payroll report
  • An audited/independently reviewed/compiled annual financial statement
  • An affidavit explaining the reason for variance
  • Completed CF-2A Form
  • Power of Attorney (consultants, bookkeepers, accountants, auditors and attorneys).

    • https://www.gov.za/sites/default/files/gcis_document/202211/47576gen1466.pdf

    https://www.gov.za/sites/default/files/gcis_document/202211/47574-gen1464.pdf

    https://www.gov.za/sites/default/files/gcis_document/202211/47575-gen1465.pdf