The Federated Employers Mutual Assurance Company (RF) (Pty) Ltd (“FEM”) is licensed to conduct non-life insurance business.

Return of Earnings (ROEs) Due by 31st March

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All Employers, including subcontractors and SMEs, are required to complete their Employers Return of Earnings (ERoE) by the 31st of March which can be submitted online or manually.

Submitting the Return Online

The Federated Employers Mutual Assurance Company (RF) (Pty) Ltd)  (FEM) has made it possible to submit the return online. Note that you must be registered with FEM to access the website to submit your ERoE online.

  • Website address is
  • Employers not registered can register using the link  to create their username and password.
  • Forgot your password? Click on ‘forgot password’ and a link will be emailed to you to reset your password.

Once registered, go to the website, and select ‘Login’. Then type in your ‘Username’ and ‘Password’ and click on ‘Login’. You will now be able to capture the ERoE and upload the required documents before submitting.

Submitting the Return Manually

The completed ERoE form can be sent to FEM via email or fax, using the following details:

Confirmation of Earnings

The documents required to be uploaded as a confirmation of earnings could be a payroll printout; Emp05; a financial statement; or a letter from the accountant, auditor or bookkeeper.

Failure to Submit

Failure to submit an ERoE in the prescribed time could result in the cancellation of any Merit Rebate due. To qualify for a possible Merit Rebate the full premium must be received on or before  30 June.

Employee Definition

According to COIDA, an “Employee” means a person who has entered into or works under a contract of service or of apprenticeship or learnership, with an employer, whether the contract is express or implied, oral or in writing.

This basically means any employee, irrespective of earnings, including all working directors of a company or members of a close corporation; site personnel, including casual labour; and all clerical and/or administration staff and a person provided by a labour broker, against payment to a client for the rendering of a service or the performance of work and for which service or work such person is paid by the labour broker. This is then an employee of the labour broker. The earnings of such person should not be included in the client’s Return of Earnings document.

Sole Proprietors (SP) are not deemed an employee as defined by the COID act. Therefore, they are not allowed to declare their earnings on the ERoE.

This definition applies irrespective of age, race, gender, whether employed permanently or temporarily, and whether the wages/salaries are calculated to ‘time worked’ or ‘work done’ or is in cash or in kind.

Enforced Assessments

Failure to submit ROEs is against the law and missing the deadline  will result in penalties which will be imposed in the form of an enforced assessment. This will be sent to the employer for payment.

The enforced assessment will be reversed on receipt of the ERoE. Please note that FEM has auditors to audit return of earnings if and when required.

Wage Audits

FEM is required to ensure compliance by all employers who fall under their mandate in terms of FEM’s COIDA licence. To ensure compliance, FEM has appointed SENA Financial Services to conduct audits on earnings submitted to FEM. This communication therefore seeks to formally introduce the Payroll Auditor, SENA, who will be conducting audits  on behalf of FEM.

For any further information or assistance with your Return of Earnings, please email FEM at

The Federated Employers Mutual Assurance Company (RF) (Pty) Ltd is  licensed to conduct non-life insurance business.

FEM's Benefits Include:

Any medical costs related to the accident are covered.

Valid Letter of Good Standing for entrance to sites as well as tender applications.

Access to private healthcare for injured employees.

All administration is done by FEM which includes requesting all reports.

Online submission of claims documentation which helps speed up processing allowing for quick response

Merit rebates paid on favourable claims experience.

In addition, FEM has long-established relationships with an extensive list of private hospital groups as well as qualified professional nurses who monitor treatment to ensure it is in line with the injury, eliminating over-servicing. Accident statistics are also available on-line to assist employees in reducing risk. FEM also lodges Road Accident Fund claims for Motor Vehicle accidents on the employer’s behalf.

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