COIDA Assessments in South Africa (2026/2027)
The Compensation for Occupational Injuries and Diseases Act (COIDA), Act 130 of 1993, is South African legislation that provides a system of no-fault compensation for employees who are injured, contract diseases, or die in the course of their employment. Every employer is required to register with the Compensation Fund and pay annual assessments based on their industry classification and total payroll.
Assessment rates are set per R100 of earnings and vary significantly by industry class. Higher-risk industries such as Mining (Class B at 5.52 per R100) and Building (Class E at 4.15 per R100) pay considerably more than lower-risk sectors like Commerce (Class L at 0.73 per R100) and Government (Class O at 0.76 per R100). Individual employer rates may be adjusted based on their claims history.
Employers must submit their annual Return of Earnings (form W.As.8) to the Compensation Fund by 31 March each year, declaring the total earnings paid to all employees during the previous year. The first assessment payment is due by 30 June. Failure to register, submit returns, or pay assessments can result in penalties, estimated assessments, and personal liability for the employer in the event of workplace injuries.
Frequently Asked Questions
What is COIDA?
COIDA is the Compensation for Occupational Injuries and Diseases Act (Act 130 of 1993). It requires all employers in South Africa to register with the Compensation Fund and pay annual assessments. The fund provides compensation to employees who are injured, contract diseases, or die as a result of workplace incidents.
How are COIDA assessment rates determined?
COIDA assessment rates are determined based on the industry class of the employer, the risk profile of the industry, and the employer's individual claims history. Rates are expressed per R100 of earnings and range from 0.73 (Commerce) to 5.52 (Mining). Employers with a poor claims record may face higher individual rates.
Who must register for COIDA?
All employers in South Africa must register for COIDA, regardless of the number of employees. This includes private companies, close corporations, sole proprietors, trusts, non-profit organisations, and government entities. Registration must be completed within 7 days of hiring the first employee.
When are COIDA assessments due?
Employers must submit their annual Return of Earnings by 31 March each year, declaring earnings paid during the previous year. The first assessment payment is due by 30 June. Late submissions may result in penalties and the Compensation Commissioner issuing an estimated assessment.
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