Occupational Injuries and Diseases annual earnings threshold/limit
Description
Under the Compensation for Occupational Injuries and Diseases Act (COIDA), the ‘earnings cap’ is the maximum annual salary used to calculate an employee’s earnings. The system uses the limit for the OID report.
The Compensation Fund assesses employers for COIDA contributions based on this capped amount.
Current annual earnings threshold
OID annual earnings threshold limit for the 2026/2027 assessment year: R668 000.
NOTE:
The new limit applies from March 2026 to February 2027.