OHS deadlines and inspection cycles in South Africa: appointments, COIDA returns and incident reporting

Occupational health and safety compliance is less about a single annual date than a set of recurring clocks: incidents must be reported within seven days (or immediately by phone for serious cases), and the Compensation Fund's annual Return of Earnings has its own fixed submission window each year. Equipment inspection intervals and risk assessment reviews are set by the specific regulation that applies to the workplace, not by a single blanket rule in the Act.

Reviewed by TefCo Compliance Research — last verified 15 September 2026.

In short

An incident under section 24 of the Occupational Health and Safety Act 85 of 1993 must be notified to the provincial director within seven days on form W.Cl.1 or W.Cl.2, with serious incidents (death, unconsciousness, loss of a limb) reported immediately by phone or fax as well.
The Compensation Fund's annual Return of Earnings (ROE) opens on 1 April and closes on 30 June each year, covering the payroll year 1 March to end February.
A 10% penalty applies to Return of Earnings submitted after the 30 June deadline, and interest accrues on overdue accounts.
Appointment letters (health and safety representatives, committee members, responsible persons) and risk assessment reviews should be diarised against the frequency set in the specific regulation for that workplace or activity — there is no single blanket interval in the Act itself.

Incident reporting: seven days, or immediately for serious cases

Regulation 8 of the General Administrative Regulations, 2003, made under section 43 of the Occupational Health and Safety Act 85 of 1993, requires an employer or user to notify the provincial director of any incident referred to in section 24 of the Act within seven days, using form W.Cl.1 or W.Cl.2.

Where the incident results in death, unconsciousness, loss of a limb or part of a limb, or an injury or illness likely to cause death or a permanent physical defect, the employer must also report it immediately by telephone, fax or similar means — the seven-day paper report does not replace that immediate notification.

OHS Act and COIDA reporting clocks
Obligation	Timing	Source
Incident notice (form W.Cl.1/W.Cl.2)	Within 7 days of the incident	General Administrative Regulations, 2003, regulation 8
Serious incident (death, unconsciousness, loss of limb)	Immediately, by phone/fax, in addition to the 7-day report	General Administrative Regulations, 2003, regulation 8
Death following a reported injury	Notify provincial director forthwith	General Administrative Regulations, 2003, regulation 8
COIDA Return of Earnings	Submission window: 1 April – 30 June each year	Compensation for Occupational Injuries and Diseases Act 130 of 1993, section 82

The COIDA Return of Earnings window

Every employer registered under the Compensation for Occupational Injuries and Diseases Act 130 of 1993 must submit an annual Return of Earnings declaring actual remuneration paid in the previous assessment year and estimated remuneration for the coming year. For the 2025 assessment period, the Compensation Fund's notice set the submission window from 1 April 2026 to 30 June 2026, published in Government Gazette 54524 under section 82 of the Act.

A Return of Earnings submitted after the deadline attracts a 10% penalty on the assessment, and interest is charged on accounts unpaid more than 30 days after the invoice date and on overdue accounts. Without a submitted and paid-up return, the employer cannot obtain a valid Letter of Good Standing.

The Return of Earnings window is set by an annual notice from the Compensation Fund rather than a fixed date in the Act, so confirm the current year's dates against the Fund's own notice before diarising it.

Appointments, risk assessments and equipment inspections

The Act itself does not prescribe one universal interval for appointing health and safety representatives, reviewing risk assessments or inspecting equipment — those frequencies sit in the specific regulations that apply to the workplace or hazard (for example, the General Machinery Regulations, the General Safety Regulations, the Construction Regulations, or the Ergonomics Regulations for ergonomics risk assessments). Confirm which specific regulations apply to the workplace before setting an inspection calendar.

What is common across all of them is the principle that an appointment or risk assessment is only valid while it reflects current conditions — a change in plant, process or workforce is itself a trigger to review, independent of any fixed calendar date.

Frequently asked

Does the seven-day incident reporting deadline run from when the employer finds out, or from the incident itself?

Regulation 8 of the General Administrative Regulations, 2003 ties the seven days to the incident itself, so a delay in the employer becoming aware of it does not extend the deadline — this is why prompt internal incident reporting procedures matter.

What happens if the Return of Earnings is submitted after 30 June?

It is still accepted, but a 10% penalty is added to the assessment and interest accrues on the overdue account; the employer's Letter of Good Standing also stays invalid until the return is submitted and the assessment is paid.

Is there one fixed interval for reviewing a risk assessment?

No — the Occupational Health and Safety Act 85 of 1993 leaves the review interval to the specific regulation governing the hazard or activity, and to whether conditions in the workplace have materially changed.

Sources

TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.