OID Return of Earnings

OID (Occupational Injuries and Diseases) report, also known as the Return of Earnings (ROE) or W.As.8

The OID (Occupational Injuries and Diseases) report, also known as the Return of Earnings (ROE) or W.As.8, is an annual submission required by the South African Compensation Fund. This report provides details about a company's workforce and their earnings to determine the amount of compensation payable for occupational injuries and diseases.

The report ensures that employees are covered under the Compensation for Occupational Injuries and Diseases Act (COIDA) for work-related injuries, illnesses, or death.

OID Configuration

When configuring the pay run for OID remuneration in AllWage, it is crucial to accurately capture all earnings that contribute to an employee’s OID remuneration. The OID earnings are set up per pay run to ensure consistency and compliance with the Compensation for Occupational Injuries and Diseases Act (COIDA).

How to setup the OID Config

The OID Config needs to be setup per pay run.

1. Navigate to Payroll.

2. Select Pay Runs.

3. Select the first of your pay run if you have more than one.

4. Click on Pay Run Settings on the top left hand side of the screen.

5. Scroll down to OID Config and select Set up config.

6. Select the codes that need to form part of your OID config and click on Save

Definition of Earnings

Earnings are all payments made regularly, before any deductions, whether in money or in kind, to employees.

For a detailed description of the earnings that need to be included, refer to the official documentation.

Regular overtime must be included in the earnings, while irregular overtime should be excluded.

Follow these steps to configure your OID Earnings in a pay run: Pay run settings.

Split Between Employees and Directors

The OID report must differentiate between normal employees and directors. This distinction ensures accurate calculation and compliance with COIDA requirements:

This configuration can be set up in the employee personal info section.

Return of Earnings Report

Before generating the report, you must specify your percentage for provisional earnings and review the earnings thresholds:

Earnings Threshold

An annual earnings threshold applies to each employee. This threshold indicates the maximum amount of an employee’s earnings that the OID contribution can be calculated on, and it changes annually. AllWage applies the threshold on a monthly basis, ensuring that each month’s earnings are capped individually.

Threshold Values Example for 2023/2024

Actual Cap	R568,959.00
Monthly Cap	R568,959.00 / 12 = R47,413.25

Example 1

Total Monthly Earnings: R35,000 (below the monthly threshold of R47,413.25)

Reported Monthly Earnings: R35,000 (as it falls below the cap)

Example 2

Total Monthly Earnings: R50,000 (exceeds the monthly threshold of R47,413.25)

Reported Monthly Earnings: R47,413.25 (capped at the monthly threshold)

This method ensures that the earnings subject to OID contributions are accurately capped each month, preventing over-reporting during high-earning periods.

Percentage Increase for Provisional Earnings

When generating the OID report, AllWage allows you to configure a custom percentage increase for provisional earnings.

To download the report follow these instructions: OID Return of Earnings Report.

2023/2024 Tax Year Submission

Submission Period

The OID report for the 2023/2024 tax year must be submitted between 1 April 2024 and 30 June 2024 (Notice 2314 of 2024).

Earnings Threshold

Actual Cap (ZAR)	Provisional Cap (ZAR)
R568,959.00	R597,328.00

Submission Platform

Employers can submit their OID reports online through the Compensation Fund’s ROE Online System.