We are all familiar with the annual cycle of business income tax returns.

Well, in the same way, all employers must submit annual returns to the Compensation Fund.

Employers are required to submit a Return of Earnings form (W.As.8) on an annual basis. The Department of Labour has announced that the 2017/2018 submissions will open on 1 April 2018 until 31 May 2018.

From the returns that you submit, together with the nature of your business, the Compensation Commissioner determines your annual liability. In other words, you are assessed, and you become liable to pay the assessed amount.


"Employee" means a person who has entered into, or works under a contract of service or apprenticeship or learnership with an employer, whether the contract is expressed or implied, oral or in writing, and whether remuneration is calculated by time or work done, or is in cash or in kind and includes -

*Casual / temporary employee employed for the purpose of the employer's business/farming activities.

*Working director of a Company or member of a Close Corporation/Body Corporate, who has entered into a contract of service, or of apprenticeship or learnership, in so far that the employee acts within the scope of his/her employment in terms of such contract. (Excluding shareholders or “silent partners” who are only paid dividends or sharing profits).

NB. A sole owner or partners in a business/farming operation are not regarded as "employees" as contemplated by the Act and their earnings should, therefore, not be included.

A person provided by a labour broker, against payment to a client for the rendering of a service or the performance of work and for which service or work such person is paid by the labour broker, is an employee of the labour broker. The earnings of such persons should not be included in the client's Return of Earnings document.


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

Please note: Compensation for Occupation Injuries and Diseases Act: 27 March 2018 revisions:

*The prescribed maximum earnings amount applicable to provisional earnings has been increased from R403 500 per annum to R430 944.

*The minimum assessment amount has been increased from R1 080 per annum to R1 153 per annum.

If you need more clarity on remuneration items for which there may be some doubt as to their inclusion or exclusion, or any other tax or accounting related enquiries, please feel free to contact Gavin Lindeque at

This article is a general information sheet and should not be used or relied upon as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your financial adviser for specific and detailed advice.Errors and omissions excepted (E&OE).
CMV Group of Companies

Tel : 012 991 4400
Fax : 012 991 3001
Physical: 17 Midas Avenue, Olympus, Pretoria, 0081

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