The Return of Earnings (often called the ROE) is the yearly form every household registered for COIDA sends the Compensation Fund. It declares what you actually paid your domestic workers in the last assessment year, which runs from 1 March to the end of February, and estimates what you will pay them in the year ahead. The Fund uses it to send you a notice of assessment: 1.04% of the wages, never less than R560 a year per household, payable within 30 days. The Fund announces the filing window each year; in 2026 it ran from 1 April to 30 June. AskMandla's team files the Return of Earnings for its customers behind the scenes.
Who has to file
Every household that is registered with the Compensation Fund as an employer of a domestic worker, every year, for as long as it employs her. There is no hours or earnings threshold for COIDA, so a household with a worker one morning a week files too. If you have never registered, start there: see COIDA for domestic workers.
When it is due
- The assessment year runs from 1 March to the end of February. It is not the calendar year. The dates match the SARS tax year.
- The filing window is announced each year. The 2026 window, for the 2025 assessment period (1 March 2025 to 28 February 2026), ran from 1 April to 30 June 2026 (Notice 3894 of 2026). Check the Fund's announcement each year before you rely on a date.
- Outstanding returns have a final deadline of 31 October 2026. The Fund's Notice 4140 of 2026 is a final reminder to employers who have not filed their 2025 or earlier returns. After 31 October it can estimate the assessment and add a penalty of up to 10%.
- Filing early is easier. The online system is busiest in the last weeks of the window.
What you need before you start
| What | Where to find it |
|---|---|
| Your Compensation Fund registration number (CF number) | Your registration letter from the Fund |
| Your ID number | Your ID |
| What you actually paid her from 1 March last year to the end of February | Her payslips, or your bank transfers. Include her basic wage and regular cash allowances. Leave out once-off gifts and severance pay. Add the cash value of free food and accommodation if you provide them. |
| What you expect to pay her from 1 March this year to the end of February next year | Her current wage times 12, plus any increase you have agreed. The minimum wage went up to R30.23 an hour on 1 March 2026. |
If you employ more than one domestic worker, add up the totals for all of them. One household files one return.
How to file it
- Log in to ROE Online on the Compensation Fund's system (cfonline.labour.gov.za), with your registration details. If you cannot file online, the Fund accepts returns by email at cfcallcentre@labour.gov.za.
- Enter the actual earnings for the last assessment year.
- Enter the estimated earnings for the year ahead.
- Submit the return. The Fund issues a notice of assessment with the amount and a payment reference.
- Pay within 30 days by EFT, using the reference on the notice. Interest is charged on accounts not paid within 30 days of the invoice date.
- Keep the notice and your proof of payment. Once the return is filed and the assessment paid, the Fund issues a letter of good standing for that year.
What it will cost
The assessment is 1.04% of the wages, with a minimum of R560 a year per household (2026/27). Anyone paying less than about R53,850 a year pays the R560 minimum.
| Her pay | Wages in a year | Assessment |
|---|---|---|
| R2,000 a month | R24,000 | R560 (the minimum) |
| R5,239.87 a month (minimum wage, 40 hours a week) | R62,878.44 | R653.94 |
| R7,000 a month | R84,000 | R873.60 |
The assessment is paid to the Compensation Fund. It is a government charge and is not an AskMandla fee.
If you file late
The Compensation Commissioner can assess a household that files late on estimated earnings and add a penalty of up to 10% of the assessment (section 83(6) of COIDA, as amended by the Amendment Act in force from 23 January 2026). The penalty is at the Commissioner's discretion, so you cannot count on it being waived. A household that misses a return or an assessment payment also loses its letter of good standing for that year. More detail: the 10% penalty for late COIDA returns.
If you missed the 2026 window, file before 31 October 2026, the deadline in the Fund's final reminder (Notice 4140 of 2026). If you move house or stop employing anyone, tell the Fund within 7 days.
How AskMandla handles it
COIDA registration and the annual Return of Earnings are handled by our team behind the scenes. Because we run your worker's payroll, the earnings totals come straight from the payslips we already issue, so nobody has to add up a year of bank transfers. We file the return in the Fund's window and tell you the assessment amount when the notice arrives, and you pay the Fund within 30 days. COIDA admin is part of the full service (R450 once-off per worker, then R49 a month), with no extra AskMandla fee each year. See COIDA registration and Return of Earnings.
Questions people ask
When is the COIDA Return of Earnings due in 2027?
The Compensation Fund announces each year's window. In 2026 it ran from 1 April to 30 June. The 2027 return covers what you paid from 1 March 2026 to 28 February 2027.
What period does the Return of Earnings cover?
The Compensation Fund's assessment year, from 1 March to the end of February. It is not the calendar year.
How much will my COIDA assessment be?
1.04% of what you paid your domestic workers in the year, with a minimum of R560 per household. A full-time worker on the minimum wage for 40 hours a week works out at R653.94 a year.
Do I still file a Return of Earnings if my worker left during the year?
Yes, for the year she worked for you: declare what you paid her in that assessment year.
Sources
- Compensation for Occupational Injuries and Diseases Act 130 of 1993, as amended by the COIDA Amendment Act 10 of 2022 (in force 23 January 2026, Proclamation 306 of 2026)
- Assessment rates and the R560 household minimum for 2026/27: Government Notice 3910 of 2026, Government Gazette 54577
- Compensation Fund notice to employers of domestic employees, Government Notice 106 of 2021, Government Gazette 44250, 10 March 2021
- Return of Earnings window for the 2025 assessment period, Notice 3894 of 2026, Government Gazette 54524, 15 April 2026
- Final reminder for outstanding Returns of Earnings, Notice 4140 of 2026, Government Gazette 55347, 8 September 2026
- Compensation Fund, how to generate a letter of good standing