COIDA Return of Earnings & Letter of Good Standing Keeper

Why it matters

Directly protects revenue

Who buys it

All employers, especially tenderers and construction

Legal trigger (orientation only)

ROE window 1 April–30 June; missing it adds a 10% penalty and invalidates the Letter of Good Standing, which blocks tendering (source: https://www.clearcomply.co.za/blog/coida-return-of-earnings-deadline-south-africa)

Renewal cycle: Annual

Legal references are for orientation only and are not legal advice until reviewed.