If an employer fails to submit a Return of Earnings (ROE), then in accordance with section 83 of the COID Act, the Director General is empowered to finalise the employer’s assessment by estimating such an employer’s earnings for the year.

The Fund normally issues reminder notices to employers regarding outstanding ROE’s but where the employer does not respond/adhere to the submission deadlines, the Fund can issue an assessment based on estimated earnings.

See the notice signed by the Commissioner of the Compensation Fund on 2 December 2021.