Summary
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 2025/2026 assessment year: R633 168.
NOTE:
The limit applies from March 2025 to February 2026.
For guidelines to update the limit in your company: Updating the Occupational Injuries and Diseases (OID) annual limit for reporting
Previous annual earnings thresholds
| Effective date | Limit |
| 1 March 2024 | R597 328 |
| 1 March 2023 | R568 959 |
| 1 March 2022 | R529 264 |
| 1 March 2021 | R506 473 |
| 1 March 2020 | R484 200 |
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