Summary
Description
In South Africa, the Compensation for Occupational Injuries and Diseases Act (COIDA) provides for compensation for the following:
- disablement caused by occupational injuries
- diseases sustained or contracted by employees during their employment
- death resulting from such injuries or diseases
Every employers (excluding exempt employers) need to submit an annual Return of Earnings report (knows a CF-2A) to the commissioner. The report includes the amount of earnings (up to the limit) paid to the employees from March to February.
The Commissioner publishes the submission period each year for employers to submit the reports online. Visit the online submission portal for more details.
Resolution
The Department of Employment and Labour published a notice providing guidance on how to calculate and report on the Return of Earnings (ROE).
Employers need to include the following earning types with employees’ earnings (salary/wages) in the payroll for the declaration of ROE earnings:
- 13th cheque
- Service bonus
- Holiday bonus/pay/Christmas bonus
- Housing allowance/subsidy allowance
- Acting allowance
- Attendance allowance
- Overtime allowance
- Commission
- Danger allowance
- Grazing allowance
- Production bonus
- Public holiday allowance
- Rural allowance
- Shift allowance
- Sunday allowance
- Night shift allowance
- Standby allowance
- Harvest allowance
- Scarce skills allowance
- Petrol/Car/Cell phone allowance
- Transport allowance
- Travel allowance
- Value of free food and quarters (accommodation)
- Any other non-pensionable allowance
Exclusions on earnings – the following list are the examples of allowances to excluded when calculating earnings:
- Reimbursements
- Ex-gratia payments (voluntary payments to employees without legal obligation)
NOTE: When you print your OID report at year-end, select the applicable earnings and fringe benefits to include.
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