Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993)Chapter IX : Obligations of employers87. Failure to pay assessment or other moneys |
| (1) | If an employer fails to pay an assessment in accordance with section 86, the Commissioner may impose a penalty of 10 per cent of actual or estimated earnings of that year or on the outstanding amount upon such employer. |
[Section 87(1) substituted by section 54 of the Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022, Notice No. 3294, GG48431 dated 17 April 2023 - effective 1 April 2026 per (c) of Proclamation Notice 306, GG53990 dated 23 January 2026]
(2)
| (a) | If an employer fails to comply with the provisions of section 80(1) and an employee in his or her employ meets with an accident, the Commissioner may, in addition to any other penalty to which such employer may be liable, impose a penalty of the full amount of the compensation payable in respect of such accident upon such employer. |
| (b) | If the Commissioner is of the opinion that such failure was not wilful or was due to some cause over which the employer had no control, or that payment of the full amount of the capitalised value of a pension payable as compensation to the employee would probably lead to the insolvency of that employer or, in the case where the employer is a company, to its liquidation, the Commissioner may— |
| (i) | waive in whole or in part any penalty imposed by him or her; |
| (ii) | allow the employer to pay the penalty in such instalment as he or she may determine. |
[Section 87(2) substituted by section 54 of the Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022, Notice No. 3294, GG48431 dated 17 April 2023 - effective 1 April 2026 per (c) of Proclamation Notice 306, GG53990 dated 23 January 2026]
| (3) | An employer who refuses or fails to pay any assessment, instalment or penalty referred to in this section or any other money payable in terms of this Act, shall be liable to a penalty of 10 per cent of actual or estimated earnings of that year. |
[Section 87(3) substituted by section 54 of the Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022, Notice No. 3294, GG48431 dated 17 April 2023 - effective 23 January 2026 per (a) of Proclamation Notice 306, GG53990 dated 23 January 2026]
(4)
| (a) | If an employer fails to pay any amount due to the Commissioner, the Commissioner may deal with such employer’s failure in terms of sections 93F and 93G. |
[Section 87(4) substituted by section 54 of the Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022, Notice No. 3294, GG48431 dated 17 April 2023 - effective 23 January 2026 per (a) of Proclamation Notice 306, GG53990 dated 23 January 2026]
| (5) | For the purposes of this section compensation includes the cost of medical aid as well as any amount paid or payable in terms of section 28, 54(2) or 72(2) and, in the case of a pension, the capitalised value as determined by the Commissioner of the pension, irrespective of whether a lump sum in lieu of the pension or a portion thereof is at any time paid under section 52 or 60, and periodical payments or allowances, as the case may be. |