Why the annual Return of Earnings matters for tenders, contracts and site access.
Every employer must register with the Compensation Fund under the Compensation for Occupational Injuries and Diseases Act (COIDA) and submit an annual Return of Earnings (ROE).
The window: for 2026, the ROE submission period runs from 1 April to 30 June. The return declares the actual earnings paid in the previous assessment year and an estimate for the current year, and the Fund uses it to calculate your assessment.
Why it matters: once the ROE is submitted and the assessment paid, you can obtain a Letter of Good Standing. Clients, principal contractors, mines and government departments ask for it before awarding work or allowing access to site. No letter, no contract.
The risk of missing it: late submission and late payment attract penalties and interest, and the Fund can estimate your assessment for you, usually not in your favour.
What you need: payroll records for the assessment period, the number of employees, and the correct industry classification.
Plan ahead: reconcile your payroll before April, submit early in the window, and diarise the expiry date of your Letter of Good Standing.
This article is general information, not legal advice for your specific situation. Speak to a MetaCo consultant about your organisation.