The Compensation for Occupational Injuries and Diseases (COID) Act requires all employers to submit a declaration, known as a Return of Earnings (ROE) or W.As.8, of annual earnings to the Compensation Fund each year. This amount, combined with the category in which the business is registered, will determine the amount payable by the employer to the Compensation Fund. The deadline for submitting the ROE is officially 31 March each year.

Once we have submitted the ROE, you will be issued with a Notice of Assessment / Invoice (W.As.6) which indicates the amount owing to the Compensation Commissioner based on the salary information contained in the ROE.
Payment to the Compensation Fund must be made within 30 days.