Return of Earnings (W.As.8)
Quick Answer
What is Return of Earnings (W.As.8)?
The Return of Earnings is the annual COIDA declaration of salaries paid, due 31 March, which sets the employer’s assessment.
Return of Earnings (W.As.8) explained
You declare actual earnings for the past assessment year (March – February) and estimate the year ahead. Late filing adds a 10% penalty and blocks the Letter of Good Standing.
Who it applies to: Every Compensation Fund-registered employer.
Cost: Free to file; the assessment follows.
Related terms and guides
Official source: Department of Employment and Labour
Always verify this information with official South African government sources. Rules, fees and thresholds change. Check SARS, CIPC, the Department of Employment and Labour or gov.za before you act.
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Last reviewed: September 2026 by the BizAnswers editorial team. How we write and check our guides.