COID Return of Earnings 2026: What Domestic Employers Must Submit and When

What Is the COID Return of Earnings?

The Return of Earnings (ROE) is an annual declaration that every employer registered with the Compensation Fund must submit. As a domestic employer, you are required to declare your domestic worker's total gross earnings for the previous assessment year — which runs from 1 March to the end of February. The Compensation Fund uses this declaration to calculate your annual COID assessment fee. Failing to submit your ROE on time results in automatic penalties and can jeopardise your active registration status.

The COID Assessment Year Explained

The Compensation Fund operates on an assessment year that runs from 1 March to the last day of February — not the calendar year. This means the 2025/2026 assessment year covers earnings paid to your domestic worker from 1 March 2025 to 28 February 2026. When you submit your ROE between 1 April and 31 May 2026, you are declaring the actual earnings paid during that period. You are also required to submit a provisional estimate of earnings for the coming year — 1 March 2026 to 28 February 2027 — at the same time.

The Submission Window and Deadline

The ROE submission window opens on 1 April each year and closes on 31 May. All registered domestic employers must submit within this window. Missing the 31 May deadline results in an automatic 10% penalty calculated on your assessment fee. The Department of Employment and Labour has in recent years extended deadlines due to system pressures, but you should not rely on an extension being granted. Submit within the window regardless.

How to Calculate What to Declare

Your ROE declaration must include all gross earnings paid to your domestic worker during the assessment year. Gross earnings include the basic wage, any cash allowances such as transport or food allowances, the monetary value of benefits provided such as accommodation or meals, and any bonus payments. Do not deduct UIF contributions or any other deductions — you must declare the gross amount before deductions. The Compensation Fund applies a maximum earnings threshold — for the 2025/2026 year this was R568 959 annually — above which no assessment is charged on the excess.

How the Assessment Fee Is Calculated

Domestic employers fall under Class M, subclass 2500 of the COIDA tariff of assessments. The assessment rate for domestic employers is 1.04% of total annual earnings declared. For a domestic worker earning R3 500 per month — R42 000 per year — the annual COID assessment fee would be R436.80. The minimum assessment for domestic employers for the 2025/2026 period is R560 regardless of actual earnings. Your assessment notice will be issued by the Fund after your ROE is processed.

How to Submit Your Return of Earnings

ROE submissions are made through the Compensation Fund's online portal at www.cf.gov.za using the ROE online system. You will need your COID registration number to log in. Complete the W.As.8 Return of Earnings form with your actual earnings for the prior year and your provisional estimate for the coming year. Once submitted, the Fund will issue an assessment notice showing the fee due. Payment must be made within 30 days of the assessment notice. MyHelper submits your annual Return of Earnings at no additional charge as part of the R249 per month subscription.

Backdated Submissions for First-Time Registrations

If you are registering with the Compensation Fund for the first time and your domestic worker has been employed for more than one year, you will need to submit backdated ROEs for each prior assessment year of employment. The Fund requires declarations going back to the start of employment or a maximum of three years, whichever is shorter. MyHelper calculates and submits all backdated ROEs as part of the registration service.

Frequently Asked Questions

What happens if I miss the ROE deadline?

An automatic 10% penalty is applied to your assessment fee. Your registration may also be flagged as non-compliant, which could affect claim processing if your worker is injured. Submit on time regardless of whether you have received a reminder from the Fund.

Do I need to submit an ROE if my worker only started recently?

Yes. Even if your worker only started during the assessment year, you must declare the earnings paid from their start date to the end of February. A pro-rata declaration is acceptable for partial years.

What is the difference between the actual ROE and the provisional estimate?

The actual ROE declares what you paid during the completed assessment year. The provisional estimate is your best prediction of what you will pay in the coming year. The Fund uses the provisional estimate to issue a provisional assessment for the current year while it processes your actual return.

Can MyHelper submit my ROE on my behalf?

Yes. MyHelper submits your annual Return of Earnings to the Compensation Fund as part of the R249 per month subscription at no additional charge. MyHelper also handles backdated ROE submissions for new registrations.

Never miss your COID Return of Earnings again. MyHelper submits your annual ROE automatically as part of your subscription. R399 once-off registration plus R249 per month. Get started today →