Domestic worker ROE deadline 2026: COIDA Return of Earnings for households
5 min read · General information, not legal advice
Quick answer
If you employ a domestic worker, gardener, nanny, carer or household driver, you must register with the Compensation Fund under COIDA and submit a yearly Return of Earnings (ROE). For the 2025 assessment year (1 March 2025 to 28 February 2026), the Fund opened submissions from 1 April 2026 to 30 June 2026.
Why households must register
Since the Constitutional Court's 2020 Mahlangu ruling, domestic workers are covered by COIDA, backdated to 1 March 2021 for registration purposes. That means a worker injured or made ill while on duty can claim from the Compensation Fund, and the employer must be registered and pay the annual assessment.
What happens if you file late
The Fund charges a penalty of up to 10% for late returns, and interest on accounts not paid within 30 days of the invoice. In September 2026 it published a final reminder: employers who still haven't filed by 31 October 2026 can be assessed on an estimate of their earnings and penalised.
How to submit
Register and file on the Department of Employment and Labour's ROE Online system at cfonline.labour.gov.za. You will need your Compensation Fund registration number (it starts with 99), the total wages you paid in the assessment year and the number of workers. Once paid in full, you can download a Letter of Good Standing.
Keep your paperwork in order
A written contract of employment and monthly payslips make the ROE easy, because the wage total comes straight from your records. The BCEA also requires written employment particulars. You can fill in our domestic worker contract and payslip generator free.
Free to fill in
Domestic Worker Employment Contract
Fill it in online free, preview it as you go, then download Word + PDF from R199.
Frequently asked questions
Do I need to register my domestic worker for COIDA?
Yes. Domestic workers in private homes, full-time or part-time, are covered by COIDA and the employer must register with the Compensation Fund.
When is the ROE deadline in 2026?
For the 2025 assessment period, submissions ran from 1 April to 30 June 2026. A final reminder warned that employers not filed by 31 October 2026 may be assessed on estimates and penalised.
What is the penalty for a late ROE?
Up to 10% of the assessment, plus interest on overdue accounts.
Is COIDA the same as UIF?
No. UIF pays out when a worker loses their job or goes on maternity leave and is declared through uFiling. COIDA covers injuries and diseases at work and is filed with the Compensation Fund.
