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.
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 |
NOTE:
For guidelines to update the limit in your company: How to update the OID Annual Limit (earnings threshold) on your payroll.
Our advanced payroll software helps you stay compliant and work smarter
Sage 300 People - our powerful HR, payroll and self-service solution designed to automate reporting, streamline compliance, and transform the way you work.
Africa
Asia
Australia
Canada
France
Ireland
Kenya
Nigeria
Portugal
Spain
United Arab Emirates
United Kingdom
United States
Germany