OHS Act guide
Incident reporting and investigation: reportable, recordable, and the COIDA overlap
Which incidents must be reported to the Department of Employment and Labour, which must be recorded internally even when they need not be reported, the deadlines for each, and how this interacts with a COIDA claim after the 2026 amendments. Position as at August 2026.
Reporting and recording are two different duties
This is the distinction that decides whether a workplace has a compliant incident file or not. Reporting is the external notification to the provincial director under section 24 and General Administrative Regulation 8. Recording is the internal Annexure 1 record under General Administrative Regulation 9.
Recording captures a wider set of events than reporting. Regulation 9(1) requires a record of every incident that must be reported under section 24, and every incident where a person was injured to the extent that he or she required medical treatment other than first aid. So an incident can be recordable without being reportable, and the recording duty is the one that carries the three year retention and the seven day investigation trigger.
What has to be reported
Section 24(1) covers an incident occurring at work, or arising out of or in connection with the activities of persons at work, or in connection with the use of plant or machinery, where any of the following applies.
Section 24(1)(a): any person dies, becomes unconscious, suffers the loss of a limb or part of a limb, or is otherwise injured or becomes ill to such a degree that he or she is likely either to die or to suffer a permanent physical defect, or is likely to be unable for a period of at least 14 days either to work or to continue with the activity for which he or she was employed or is usually employed.
Section 24(1)(b): a major incident occurred.
Section 24(1)(c): the health or safety of any person was endangered, and a dangerous substance was spilled, or the uncontrolled release of any substance under pressure took place, or machinery or any part of it fractured or failed resulting in flying, falling or uncontrolled moving objects, or machinery ran out of control.
The 14 day test is about the likely inability to work, assessed at the time, not about how many days were actually taken off afterwards. Section 24(3) carves out traffic accidents on a public road, incidents in a private household reported to the South African Police Service, and aviation accidents investigated under the Aviation Act, 1962.
OHS Act s24Do not disturb the scene. Section 24(2) prohibits any person, without the consent of an inspector, from disturbing the site of an incident of the kind in section 24(1)(a), or removing any article or substance involved, except so far as is necessary to prevent a further incident, to remove the injured or dead, or to rescue persons from danger.
Every deadline in one place
| Event | Action | Deadline |
|---|---|---|
| Any section 24 reportable incident | Report to the provincial director on WCL 1 or WCL 2 | Within 7 days |
| Death, unconsciousness, loss of a limb, likely permanent defect | Additional immediate notification by telephone, facsimile or similar means | Forthwith |
| An injured person later dies | Notify the provincial director | Forthwith |
| Incident involving a person who is not an employee | Notify the provincial director with the prescribed particulars, including what happened, where, when, how and why, and the names of witnesses | Forthwith |
| Occupational disease diagnosed | The medical practitioner submits WCL 22 to the chief inspector and the employer | Within 14 days of examination or treatment |
| Any recordable incident, including any requiring treatment beyond first aid | Record on Annexure 1 | On occurrence |
| A recorded incident | Investigation carried out by the employer, a person appointed by the employer, a representative or a committee member | Commenced within 7 days of the incident |
| Investigation completed | Findings entered on Annexure 1 | Immediately after completion |
| Incident records | Considered by the health and safety committee | At its next meeting |
| Annexure 1 records | Retained at the workplace and open for inspection | At least 3 years |
The COIDA side changed materially in 2026
OHS Act reporting and COIDA claim reporting are separate obligations that usually arise from the same event. The OHS Act report goes to the provincial director of the Department of Employment and Labour, for enforcement purposes. The COIDA report goes to the Compensation Commissioner or the employer licensed compensation insurer, for compensation purposes. Reporting to one does not discharge the duty to the other.
The Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022 was brought into operation in stages from 23 January 2026, with further sections on 1 February 2026 and 1 April 2026. The employer duty to report an accident to the Commissioner runs from within seven days after having received notice of the accident, and failure now attracts a monetary penalty rather than a criminal charge. The prescription period for lodging a claim moved from 12 months to three years from the date of the accident. Post traumatic stress disorder is recognised as an occupational disease, and employer provided transport to and from work is brought into the course of employment. A statutory rehabilitation, reintegration and return to work framework was introduced by regulations published on 6 March 2026.
The maximum earnings on which an employer assessment is calculated moved to R668 000 per employee per annum with effect from 1 March 2026, up from R633 168. That figure changes most years and is worth a diarised review each autumn.
The Compensation Fund forms and its electronic claims system have changed alongside the amendments, so confirm the current form names and submission channel with the Fund rather than assuming the historical WCL numbering still applies on the COIDA side.
COIDA as amended, Proclamation 306 of 2026Why the investigation matters more than the report
Regulation 9(2) requires every recorded incident to be investigated within seven days from the date of the incident and finalised as soon as is reasonably practicable. Regulation 9(3) requires the findings to be entered in Annexure 1 immediately after completion. Regulation 9(4) then requires the health and safety committee to consider the records at its next meeting, and the employer to ensure that the necessary actions, as may be reasonably practicable, are implemented and followed up to prevent recurrence.
That closing loop is what a section 37 defence is built from. An employer arguing that all reasonable steps were taken is arguing from the investigation findings and the actions that followed them, not from the fact that a form was submitted.
Questions about incident reporting
Which injuries have to be reported to the Department of Employment and Labour?
Section 24(1)(a) covers death, unconsciousness, loss of a limb or part of a limb, and any injury or illness serious enough that the person is likely to die, likely to suffer a permanent physical defect, or likely to be unable to work or continue the usual activity for at least 14 days. Section 24(1)(b) covers a major incident. Section 24(1)(c) covers dangerous substance spills, uncontrolled releases of substances under pressure, machinery fractures or failures producing flying, falling or uncontrolled objects, and machinery running out of control, where any person health or safety was endangered.
What is the difference between reporting and recording an incident?
Reporting is the external notification to the provincial director under section 24 and General Administrative Regulation 8, on WCL 1 or WCL 2 within seven days, with immediate telephonic or written notification for the most serious categories. Recording is the internal record on Annexure 1 under General Administrative Regulation 9, and it captures a wider set of events: everything reportable under section 24, plus any incident where a person required medical treatment other than first aid. An incident can be recordable without being reportable.
How long do I have to investigate an incident?
General Administrative Regulation 9(2) requires every recorded incident to be investigated within seven days from the date of the incident and finalised as soon as is reasonably practicable, or within the contracted period in the case of contracted workers. The findings must be entered in Annexure 1 immediately after completion, and the health and safety committee must consider the records at its next meeting.
Does reporting under the OHS Act also lodge the COIDA claim?
No. They are separate processes with separate recipients. The OHS Act report goes to the provincial director of the Department of Employment and Labour. The COIDA report goes to the Compensation Commissioner or the licensed compensation insurer, and the employer must report within seven days after receiving notice of the accident. Since the 2026 amendments, failure to report on the COIDA side attracts an administrative penalty, and the employee window to lodge a claim runs for three years from the accident.
How long must incident records be kept?
General Administrative Regulation 9(1) requires the Annexure 1 record to be kept at the workplace, open for inspection by an inspector, for at least three years. That is the same minimum that applies to the health and safety committee record of recommendations under General Administrative Regulation 5(b).
The seven day clock, started automatically
The GRC Shop OHS app opens the record the moment an incident is logged, runs the investigation deadline, holds the findings against the record, and carries it into the committee agenda.
This guide is general information about published law, stated as at August 2026. It is not legal advice and GRC Shop is not a law firm. Confirm any provision against the current Act or gazetted regulation before acting.