South Africa | Heads-Up on New COIDA Gazette - Effective 25 April 2025
The Minister of Employment and Labour has published which provides updated guidelines on calculating annual earnings for the Return of Earnings (ROE) under the Compensation for Occupational Injuries and Diseases Act (COIDA). The Gazette is effective from 25 April 2025.
As the OID year runs from March to February, we need clarification on whether these new guidelines should be applied from March 2025 or April 2025 for the 2025/2026 ROE year.
The new Gazette also includes different inclusions and exclusions compared to the previous version, which may impact earnings calculations for March and April onwards.
The concept that an annual threshold applies to actual annual earnings, irrespective of the number of months employed, remains unchanged.
As clarity is needed on some items, we have escalated key questions to the Payroll Authors Group of South Africa (PAGSA) regarding the application of these amendments to the system (effective date and specific inclusions and exclusions) and will provide further updates once clarity is received.