Return of Earnings (ROE): Who Must Submit to the Compensation Fund.

A 2026 Compensation Fund notice describes the Return of Earnings (CF-2A/W.As 8) as the return required of employers under section 82 of the Compensation for Occupational Injuries and Diseases Act (COIDA). The Commissioner assesses the employer from it under section 83.

The Compensation Fund review period runs from 1 March to the last day of February of the following year. Employers declare the earnings actually paid in that period; for domestic employers the Fund also asks for an estimate of the domestic employees' earnings for the following year.

The Fund's notices address employers generally: the Act requires employers to submit a Return of Earnings. For households, the Compensation Fund's 2021 notice records that on 19 November 2020 the Constitutional Court declared invalid the part of COIDA that excluded domestic employees, so domestic employees are covered. It says all employers of domestic employees are obliged to register with the Compensation Fund and submit the necessary returns.

The same notice lists the documents for registering a domestic employer: a completed CF-1E form, a copy of the employer's ID, passport or work permit, proof of the employer's residential address, a copy of the employee's ID, passport or work permit, and a copy of the employment contract. See our domestic worker guide and the minimum wage calculator for the wage side.

The 2026 notice says the Act requires the ROE before 31 March in each year or as communicated by the Compensation Fund Commissioner. The Commissioner announces each season by notice, and dates have changed over time: the 2021 domestic-employer notice described a 1 April to 31 May window, while for the 2024 season (earnings 1 March 2024 to 28 February 2025) the Commissioner set 1 May 2025 to 31 July 2025.

A further notice, Gazette 55347 of 8 September 2026, was a final reminder for outstanding 2025 and prior-year returns, with 31 October 2026 as the cut-off before the Commissioner may assess on an estimate or impose a penalty. We did not find a published window for a later season as of 4 November 2026, so confirm current dates at CF Online before filing.

1. 1

   Register as a user

   The Department says to log on to labour.gov.za, select Online Services, then the Compensation Fund Return of Earnings submission (also reachable at cfonline.labour.gov.za). The company needs an email address, to which the username and password are sent. If you already have an online services profile you do not need to re-register.
2. 2

   Add your employer

   Enter your contract number (it starts with 990000 followed by six digits) or your CF number and choose to get the organisation; the system fills in the details. Two confirmation links are emailed from [email protected] and must be clicked to finish registration.
3. 3

   Prepare supporting documents

   For the 2024 season the Commissioner required a Confirmation of Employer Details form and a detailed payroll report for the period to be uploaded on ROE Online. Check the current season notice.
4. 4

   Submit the return

   The Department states that once registered you can submit the Return of Earnings and it raises your assessment immediately. The FAQ says the system may query a 30% variance and ask for a comment giving reasons. For technical errors the Department lists [email protected].
5. 5

   Pay the invoice

   The 2021 notice says invoices are sent to the email address provided and must be settled within 30 days of the invoice date to avoid interest penalties.

Under the 2026 notice, an employer who does not submit by the stated date risks the Commissioner raising an assessment on an earnings-estimate basis (section 83(6)(a)) and/or a penalty not exceeding 10% of the final assessment (section 83(6)(b)). The 2025 notice also states that late 2024 returns after 31 July 2025 incur a 10% penalty, and that the Department has the right to conduct compliance reviews and audits.

• Domestic Worker GuideEmployer obligations for domestic workers.
• Minimum Wage CalculatorCheck pay against the national minimum wage.
• UIF Registration for EmployersThe UIF side of payroll compliance.
• UIF CalculatorEmployee and employer contributions.
• PAYE CalculatorEstimate PAYE on a salary.
• SARS Tax DeadlinesPayroll and filing dates.