In South Africa, the Compensation for Occupational Injuries and Diseases Act (COIDA) provide for compensation for the following:
disablement caused by occupational injuries
diseases sustained or contracted by employees during their employment
death resulting from such injuries or diseases
All employers (except those who are exempt) must submit an annual Return of Earnings (CF‑2A) to the Commissioner. This report shows the total employee earnings, up to the limit, from March to February.
The Commissioner publishes the submission period each year for employers to submit the reports online. Visit the online submission portal for more details.
The Department of Employment and Labour published a notice providing guidance on how to calculate and report on the Return of Earnings (ROE).
Employers need to include the following earning types in the payroll for the declaration of ROE:
13th cheque
Service bonus
Holiday bonus/pay/Christmas bonus
Housing allowance/subsidy allowance
Acting allowance
Attendance allowance
Overtime allowance
Commission
Danger allowance
Grazing allowance
Production bonus
Public holiday allowance
Rural allowance
Shift allowance
Sunday allowance
Night shift allowance
Standby allowance
Harvest allowance
Scarce skills allowance
Petrol/Car/Cell phone allowance
Transport allowance
Travel allowance
Value of free food and quarters (accommodation)
Any other non-pensionable allowance
Exclusions on earnings – the following list are the examples of allowances to excluded when calculating earnings:
Reimbursements
Ex-gratia payments (voluntary payments to employees without legal obligation)