# How to submit your Return of Earnings (ROE) online

> Submit your annual Return of Earnings (ROE) online at cfonline.labour.gov.za. Declare what you paid employees from 1 March to the end of February. The 2026 season ran from 1 April to 30 June 2026 and has closed. Late returns can attract a penalty of up to 10%. Pay the assessment within 30 days of the invoice.

Source: https://noredtape.co.za/guides/return-of-earnings/ (noredtape, independent guide, last checked 3 November 2026). Confirm on the official portal before you submit.

Every employer registered with the Compensation Fund must file a Return of Earnings each year. The Fund uses it to calculate your COIDA assessment, and you need a filed return and a paid assessment before you can get a letter of good standing.

## Key facts
- 1 Apr to 30 Jun: 2026 ROE season (now closed)
- Up to 10%: penalty on a late return
- 30 days: to pay after the assessment invoice

## Who needs it
- Every employer registered with the Compensation Fund, including household employers with a domestic worker
- Directors who draw a salary count as employees, so their pay goes in the return
- Not registered yet? Register for COIDA first, then file
- Also file for earlier years if you missed them. The Fund's September 2026 notice named 31 October 2026 as the final cut-off for outstanding returns, and that date has passed

## Before you start
- [ ] Your Compensation Fund registration number. It starts with 99
- [ ] Your CF Online login. If you do not have one, see the fixes below
- [ ] Total earnings paid to all employees from 1 March to the end of February, from your payroll
- [ ] The number of employees, and earnings per employee, before deductions
- [ ] An estimate of what you will pay employees in the coming year
- [ ] Your industry classification as the Fund holds it. It sets your assessment rate and shows on your assessment notice
- [ ] Banking details from the Fund's current notice. Do not reuse bank details from before 1 August 2025
- [ ] Any returns from earlier years that are still outstanding

## Step by step
1. Pull your payroll totals for the assessment year: 1 March to the end of February. Add up each employee's earnings before deductions.
2. Cap each employee's earnings at the annual maximum. For the 2025 assessment year (filed in 2026) the maximum is R633,168 per employee.
3. Open cfonline.labour.gov.za, or go through Online Services on labour.gov.za, and log in.
4. Select the return for the assessment year that is open. If you have older years outstanding, file the oldest first.
5. Enter your number of employees and the actual earnings paid for the year.
6. Enter your estimate of earnings for the coming year.
7. Check every figure against your payroll, then submit. Save the submission reference.
8. Download your notice of assessment (the invoice) and keep it.
9. Pay within 30 days of the invoice date. Use your registration number starting with 99 as the payment reference, and pay into the Fund's current bank account.
10. Keep proof of payment. Once your account is up to date, you can apply for your letter of good standing.

Official portal: CF Online (Compensation Fund) (https://cfonline.labour.gov.za)

## Fix a problem
### I cannot log in or register on CF Online
Registering as a user on CF Online asks for your RSA ID number, names, email address, cellphone number and a captcha, and the password is emailed to you. Check the email address is correct and look in your spam folder. If you are a user but cannot reach your business, your details at the Fund are usually missing or outdated. Contact the Fund on 0860 105 350 or cfcallcentre@labour.gov.za with your registration number. You may be asked to send a confirmation of employer registration details with supporting documents.

### I entered the wrong earnings or number of employees
Do not file a second return. Contact the Fund on cfcallcentre@labour.gov.za with your registration number and submission reference, and say which figures are wrong. If an assessment has already been issued on the wrong figures, apply for a revision within 30 calendar days of the invoice date.

### My submission was rejected or is stuck
The system gets busy near the deadline, and it was shut for preparation from 19 to 31 March 2026. Try again early in the morning or late in the evening, and keep a screenshot of any error. If it still fails, the Fund accepts manual submissions at cfcallcentre@labour.gov.za. Send your registration number and the completed return.

### My assessment amount looks wrong
The assessment is your declared earnings divided by 100, multiplied by the rate for your industry class. Check three things: the earnings you declared, the per-employee maximum, and the industry class on the notice. A minimum assessment applies: R1,621 for employers and R560 for household employers. If it is still wrong, apply for a revision within 30 calendar days of the invoice date.

### I paid but the payment is not reflecting
The Fund moved to new Nedbank accounts on 1 August 2025 and told payers that old account details are no longer valid. Payments to old accounts may be delayed. Use the Return of Earnings (contribution) account and your registration number starting with 99 as the reference. Email proof of payment to cfcallcentre@labour.gov.za or call 0860 105 350.

### I missed the deadline. What happens now?
The Fund can impose a penalty of up to 10% of the final assessment, charge interest on accounts unpaid after 30 days, and raise an assessment on an estimate of your earnings. File as soon as the system allows, pay the assessment, and keep your proof. If the system will not let you file a closed year, email cfcallcentre@labour.gov.za.

### The Fund says I have an outstanding return I never knew about
An old or duplicate registration can leave years unfiled. Ask the Fund which years it shows as outstanding, file the oldest first, and report any change of address or closed business. The Fund asks employers to report changes within 7 days.

## What it costs
Item | What you pay
--- | ---
Filing the return on CF Online | No filing fee is published. You pay the assessment the return produces.
Your annual assessment | Declared earnings divided by 100, multiplied by your industry rate. Earnings above R633,168 per employee are left out for the 2025 assessment year.
Minimum assessment | R1,621 for employers, R560 for household employers (2025 assessment year)
Late return | A penalty of up to 10% of the final assessment
Late payment | Interest on accounts unpaid 30 days after the invoice date
An agent to file for you | A service fee on top

For the 2026 assessment year (earnings from 1 March 2026), a published summary of the Minister's notice gives a maximum of R668,000 per employee. Confirm the figure on the Fund's notice before you file in 2027.

## How long it takes
Once your payroll totals are ready, the online return takes roughly 15 to 30 minutes. The invoice is generated after you submit. A payment can take several working days to reflect, and the letter of good standing follows after that.

## When it expires
- The ROE is annual. The assessment year runs from 1 March to the end of February
- The 2026 season covered the 2025 assessment year and ran from 1 April to 30 June 2026
- The next season has not been announced. The Fund publishes the dates in a Government Gazette notice, usually around April, so watch labour.gov.za
- The Act sets 31 March as the standing due date unless the Commissioner sets another date

## What comes next
- Download your COIDA letter of good standing once the assessment is paid
- Not registered yet? Start with COIDA registration
- Tenders usually also ask for a tax compliance PIN and a CSD registration

## Sources
- Government Gazette Notice 3894 of 2026: Returns of Earnings (Compensation Fund): https://www.gov.za/sites/default/files/gcis_document/202604/54524gen3894.pdf
- Government Gazette Notice 4140 of 2026: final reminder on outstanding ROEs: https://www.gov.za/sites/default/files/gcis_document/202609/55347gen4140.pdf
- Government Gazette Notice 3495 of 2025: Compensation Fund banking details: https://www.gov.za/sites/default/files/gcis_document/202509/53360gen3495.pdf
- Government Gazette Notice 106 of 2021: Compensation Fund notice for domestic employers: https://www.gov.za/sites/default/files/gcis_document/202103/44250gen106.pdf
- Cliffe Dekker Hofmeyr: COIDA assessment thresholds from 1 March 2025: https://www.cliffedekkerhofmeyr.com/news/publications/2025/Practice/Employment-Law/employment-law-alert-7-april-2025-changes-to-coida-employer-assessments-effective-1-march-2025
- Accounting Weekly: ROE online system shutdown 19 to 31 March 2026: https://www.accountingweekly.com/trending-news/coida-roe-online-system-temporary-shutdown-1931-march-2026