A notice has been issued as a reminder to all the Employers who are not in compliance with Section 82 of the Compensation for Occupational Injuries and Diseases Act (COIDA) for the submission of the Return of Earnings (CF-2A/W.As 8).
Should an Employer not submit a Return of Earnings before 31 October 2026, Commissioner will have the rights to raise an assessment on an earnings estimate basis in terms of section 83(6)(a) of the Act; and or, impose a penalty not exceeding 10% of the final assessment in terms of section 83(6)(b).
Employer’s are encouraged to submit outstanding Return of Earnings online at cfonline.labour.gov.za or manually at cfcallcentre@labour.gov.za
Note that the Department of Employment and Labour has the right and obligation to conduct employer compliance reviews and audits against the COIDA.
