With the submission of the Return of Earnings (ROE), companies are required to submit both their detailed payroll information as well as a confirmation of employer details, even where no changes have occurred.

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The 2026 wage ceiling has been confirmed at R668,000 (an increase of 5.5% from R633,168). The official Gazette is still pending, and any further updates will be communicated once published.

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The ROE system is now scheduled to open as follows:

• FEM Online: Opens 1 April 2026 at 12:00, with a submission deadline of 30 April 2026
• Compensation Fund (CF): Expected to open from 1 April 2026, with submissions due by 30 June 2026

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Please note:

• FEM has extended its deadline from 31 March to 30 April 2026
• The Compensation Fund deadline remains 30 June 2026, with penalties applicable from 1 July 2026 for late submissions

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The EJM payroll system reports have been updated to accommodate the 2026/2027 ROE submission requirements.

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Employers are encouraged to complete their submissions as early as possible to ensure compliance and avoid any penalties.