OID Report Changes
The amended Compensation for Occupational Injuries and Diseases Act (COIDA) of 2022, was promulgated on 17 April 2023. The Department of Employment and Labour have published the
“ROE explanatory memorandum” for which they provided guidance on how to report earnings calculated to complete the ROE form. These amendments directly affect the payroll.
Maximum Earnings
The return of earnings (ROE) explanatory note for the 2022 reporting season (Government Gazette No. 48337) has provided guidance on how the annual maximum earnings should be applied:
This means the maximum earnings should be the lessor of actual earnings and the annual limit.
The Fund did not clarify how the monthly earnings must be reported for the purpose of the manual ROE submission, but we applied the following calculation method:
We have inserted a message on the last Print-time Selection Screen to remind you that this is an Annual Report:

Employee and Director Count
We have updated the method of calculating the employee count to provide for a method for “headcount” and “average” count.
For example, if the employee/Director was employed for only 3 months during the year, should they be counted as 0.25 (average) or 1 (headcount) for that year.
The Fund, however, clarified that when an employee is promoted to a Director during the year, they will be counted as a director for the whole year.
The employer is given an option to apply either an average count or a total headcount of employees and directors employed during the year.
We have amended the last Print-time Selection Screen to accommodate this:

Changes to the Return of Earnings Excel Report
The following changes have been made to the Return of Earnings Excel Report:
• The Excel Report renders when you print the Summary Report.
• The Return of Earnings is now called the CF-2A.
• The report has been amended to align with the new format.