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 2025/2026 assessment year:  R633 168.

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

Previous annual earnings thresholds

For guidelines to update the limit in your company: How to update the OID Annual Limit (earnings threshold) on your payroll

• 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)