What Is a COIDA Return of Earnings (W.As.8)?
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. Filing early in the window avoids the year-end queue.
Who this applies to
- Every employer registered with the Compensation Fund
- Bookkeepers handling employer compliance calendars
Step by step
- Gather your payroll totals for the assessment year (1 March – end February).
- Log in to the Compensation Fund online system (CF online / ROE online).
- Complete the W.As.8: actual earnings for the past year, estimated for the current year.
- Submit before 31 March.
- Pay the invoice when issued – then request your Letter of Good Standing.
What it costs
| Item | Cost / detail |
|---|---|
| Filing the return | Free |
| The assessment | Payroll / 100 x industry tariff |
| Late filing | 10% penalty on the final assessment |
Common mistakes to avoid
- Declaring only permanent staff – temporary and part-time earnings count too.
- Estimating wildly low – a large under-estimate gets adjusted with penalties on audit.
- Missing the 31 March deadline because the payroll year-end slipped.
A South African example
A George furniture workshop declares R850,000 in actual earnings plus R900,000 estimated for the year ahead. The Fund assesses at its woodworking tariff, the owner pays, and the Letter of Good Standing arrives in time for a hotel renovation tender.
Related questions
- What Happens If I Don't Submit My COIDA Return of Earnings?
- What Is COIDA and Do I Need It?
- What Is a Letter of Good Standing (COIDA)?
- UIF and COIDA: The Complete Employer Compliance Guide for South Africa
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.
Frequently Asked Questions
When is the COIDA Return of Earnings due?
By 31 March each year, covering the assessment year that ran from 1 March to the end of February. Late submission attracts a penalty of 10% of the final assessment.
What earnings must I declare on the W.As.8?
Total earnings paid to all employees – permanent, temporary and part-time – including wages, overtime and most allowances, for the actual year plus an estimate for the year ahead.
How is my COIDA assessment calculated?
Take your declared annual earnings, divide by 100, and multiply by your industry’s tariff. Higher-risk industries (construction, roofing) have higher tariffs than low-risk ones (offices, retail).
A dedicated COIDA service files Returns of Earnings for employers every year.
Official sources
About BizAnswers: BizAnswers is a privately owned South African company – not a government department. Our guides are free to read and show you how to do things yourself through official channels. If you would rather have the paperwork handled for you, we assist individuals and businesses with filing their South African tax returns and staying compliant, which is a paid service, not a free government service. Contact us for help.
Last reviewed: September 2026 by the BizAnswers editorial team. How we write and check our guides.
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