News / Legislation and compliance
Employers with outstanding COIDA returns must act before 31 October
The Compensation Fund warns that employers with outstanding returns for 2025 and earlier face estimated assessments or a penalty if they miss its October deadline.
Key date passed. Confirm current information with the official source.
- Who it affects
- Employers with outstanding Returns of Earnings for 2025 and earlier years
- Submit by
- Before 31 October 2026; aim to finish by 30 October 2026
- Action
- Check your outstanding years and submit the returns through the Compensation Fund
- Official source
- Compensation Fund: Notice 4140 of 2026
- Last checked
- 24 October 2026
What changed
Employers behind on their Returns of Earnings have a final reminder from the Compensation Fund: submit outstanding returns for 2025 and earlier years before 31 October 2026.
The notice warns that the Commissioner may assess an employer using estimated earnings, impose a penalty not exceeding 10% of the final assessment, or do both. A penalty is not described as an automatic fixed charge.
Who it affects
This reminder concerns employers with overdue returns under the Compensation for Occupational Injuries and Diseases Act (COIDA). It is not a new filing date for every employer’s next annual return.
What to do
Check which years are still outstanding and arrange the information needed to complete them. The notice names CF Online as the online submission route.
Aim to finish by Friday 30 October rather than treating Saturday 31 October as an extra filing day. That is a practical recommendation: the notice says before 31 October and gives no closing hour.
If you are unsure what your business still owes, confirm the position with the Compensation Fund or your adviser.
Where to find out more
This update is general information, checked against the official source on the date shown. It is not legal, tax or financial advice. Rules and dates can change, so confirm with the official source or a qualified adviser before you act.