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COIDA: Increase in monthly pensions and constant Attendance Allowance
- 23 October 2026
- Negotiating Tax Debt and Payment Arrangements with SARS
- South African Accounting Academy
Summary:
The Minister of Employment and Labour has increased COIDA monthly pensions and Constant Attendance Allowances by 4.1% for 2026.
Article:
The increase in monthly pensions (Section 49(4) for permanent disablement and Section 54(1)(a)-(d) for death benefits) of 4.1% is with regards to accidents which occurred before 31 March 2026 as well as occupational diseases which were diagnosed before 31 March 2026.
The increases are effective from 1 April 2026.
The Amended Schedule 4 (Manner of calculating compensation) was also issued. This is for accidents that occur from 1 April 2026 as well as occupational diseases diagnosed from 1 April 2026. The minimum and maximum compensation set out in the table of the gazetted notice, will be implemented and is applicable to the claims as from 1 April 2026.
Click here to download the Gazetted Notice:
Relevance to Auditors, Independent Reviewers & Accountants:
- The COID Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- As an employer, you also need to adhere to the prescribed minimum and maximum compensation amounts, and increased monthly pensions.
- If you are performing this function on behalf of your clients, you need to ensure that it is done accurately.
Relevance to Your clients:
- As an employer, your clients also need to adhere to the prescribed minimum and maximum compensation amounts, and increased monthly pensions