COID: ROE FILING SEASON EXTENSION AND MANDATORY DOCUMENTS

The Acting Commissioner of the Compensation Fund has published Gazette no. 52699 dated 19 May 2025 in order to extend the due date for the Employer’s filing season (submission of the Return of Earnings).

According to this notice the filing season has commenced on 1 May 2025 and the closing date is 31 July 2025.

This notice also indicate that the following documents are mandatory to be uploaded when the ROE are submitted:
• Confirmation of Employer Details form (please refer to newsflash 12 of 2025)
• Detailed Payroll Report covering the period 1 March 2024 to 28 February 2025, which must contain (amongst others);
o Employee names
o ID numbers
o Wage/salary types; and
o Total earnings.

Effective 1 August 2025, a 10% penalties of the final assessment amount will incur for late submissions.

The Gazette can be found by accessing the following link:
https://www.gov.za/sites/default/files/gcis_document/202505/52699gen3200.pdf