Occupational Injuries and Diseases annual earnings threshold/limit
Summary
The annual threshold/limit applies to the Occupational Injuries and Diseases (OID) report for Sage VIP Classic and Sage VIP Premier.
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.
Related article: Update the Occupational Injuries and Diseases (OID) annual limit for reporting.
Previous annual earnings thresholds
| Effective date | Limit |
| 1 March 2025 | R633 168 |
| 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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Solution Properties
- Solution ID
- 210219123234717
- Last Modified Date
- Fri Apr 24 12:43:34 UTC 2026
- Views
- 0