In terms of section 82 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No 130 of 1993) (COIDA), a registered employer shall furnish the commissioner with a Return of Earnings, no later than the 31st of March in each year. As per the Government Gazette No 50386, 27 March 2024, the deadline for submitting the Annual Return of Earnings for the 2023 assessment period is 30 June 2024.
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