Quick Answer What Is a COIDA Return of Earnings (W.As.8)? The Return of Earnings (form W.As.8) is the annual COIDA declaration of the total earnings you paid employees. Filed online each year by 31 March, it determines your assessment: payroll divided by 100 multiplied by your industry tariff. Late filing adds a 10% penalty. What this means in plain language Think of it as COIDA’s annual return: the Fund cannot assess you until you declare what you paid. You declare actual earnings for the past year and estimate the year ahead. The assessment year runs 1 March to the end of February, which is why the return lands in March.…