Occupational Injuries and Diseases annual earnings threshold/limit

Summary

The annual threshold/limit applies to the Occupational Injuries and Diseases (OID) report for Sage Payroll Professional.

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.

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Solution Properties

Solution ID
260119071611703
Last Modified Date
Mon Jan 19 08:01:02 UTC 2026
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