• All the registered employers are to submit the Returns of Earnings in terms of Section 82 of the COID Act.
  • The returns must be submitted not later than 31 March each year or as determined by the Commissioner in the prescribed form, certified by him, her or it as correct, showing amount of earnings up to maximum contemplated in section 83(8) paid to his, her or its employees (includes casual employees, a director or member of a body corporate who has entered into a contract of service) during the assessment period (effect from first day of March of the immediate preceding year up to and includes the last day of February of the following year).
  • No revisions will be entertained after employer certified the return to be correct or failed to notify the Commissioner within 30 calendar days of such an error.
  • Failure to submit the return by the due date, the employer will be liable for the penalty for late submission as per Section 83 of the COID Act.
  • Department of Labour introduced the submission of Returns of Earnings online; employers should register on the Department of Labour website and submit returns at CF-Filing.
  • Use the 990000... number on the CF registration number then you link your company.
  • Employer should have an email account.
  • Username is the valid South African ID number of the employer.
  • Password will be forwarded to employer's email account.
  • We encourage all employers to file their returns of earnings online. Alternatively Return of Earnings can be submitted manually at the nearest Labour Provincial Offices or Labour Centers.
  • Once you file online, the invoice will be generated with the amount you need to pay and the bank details thereof.