The Department of Employment and Labour (DEL) has officially opened the submission window for annual Returns of Earnings (ROEs), including for households employing domestic workers.

According to the Compensation Fund, employers must submit their ROEs for the 2025 period between 1 April and 30 June 2026. The requirement applies to all employers registered under the Compensation for Occupational Injuries and Diseases Act (COIDA).

Domestic workers, once excluded from COIDA, have been covered since a landmark 2020 Constitutional Court ruling. Since 2021, they have been eligible for compensation in cases of workplace injuries or occupational diseases. Further regulations in 2023 also formalised their inclusion in the Unemployment Insurance Fund (UIF).

The category of domestic workers includes cleaners, gardeners, drivers, and caregivers for children, the elderly, or the frail.

Employers are required to register with the Compensation Fund and submit annual ROEs based on their employees’ total earnings, including overtime and bonuses. The department has urged employers to use its online portal to ensure timely submissions.

Failure to meet the 30 June deadline will result in a 10% penalty, with additional interest charged on overdue accounts beyond 30 days. Employers are also required to update the fund within seven days of any changes to their details, including contact information or business status.

Meanwhile, new regulations requiring third-party intermediaries to register with the Compensation Fund have been delayed. Initially set for March 2026, the mandatory registration will now only take effect from 1 January 2027, as systems are still being finalised.

The fund says it will continue engaging stakeholders and provide updates ahead of implementation.