Return of Earnings (ROE) is a mandatory annual submission for South African businesses to the Workman’s Compensation Fund. This submission details the total salary and wage expenditure of a company from March of the previous year to February of the current year. It’s crucial because the Fund uses this information to calculate the amount payable by the employer in assessment fees. Timely submission of ROE ensures compliance with the law, enables businesses to apply for a COIDA Letter of Good Standing, and is necessary for tender applications.