We review the Occupational Injuries and Diseases (OID) earnings threshold for the current and past few years.

Under COIDA, the ‘earnings cap’ is the maximum annual salary used to calculate an employee’s earnings 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 2025/2026 assessment year:  R633 168.

 NOTE: The limit applies from March 2025 to February 2026.  

Previous annual earnings thresholds

 TIP: Update the limit on your Basic Company Information screen when published.  

• How to update the OID Annual Limit (earnings threshold) on your payroll (Sage VIP)
• How to update the OID Annual Limit (earnings threshold) on your payroll (Sage Payroll Professional)