Non-compliance with COIDA requirements can lead to several penalties: Late submission of ROE incurs a 10% penalty (Sect 83(2)). Failure to submit ROE results in an estimated payment based on an estimate (Sect 83(6)(a)). Non-payment of assessment leads to a 10% penalty (Sect 87(1)) and interest on late payments at the prevailing prime rate. Late incident reporting also results in penalties. Not registering with the Compensation Fund can lead to penalties in the event of an employee’s claim due to an accident/death (Sect 87(2)(a)) and is considered an offence (Sect 81(3)).