This Order prescribes how workers’ compensation insurance premiums are calculated for policies effective 4 pm 30 June 1993–4 pm 30 June 1994. It defines terms, sets a basic tariff formula tied to employer wages and industry classification (Schedule 3/Table A), and provides experience, surcharge and minimum‑premium adjustments (Schedules 4–7).
Employers pay the premiums; insurers compute them, while the WorkCover Authority can determine wages, classifications and resolve disputes (Schedule 1 cl.2; Schedule 3 cl.2). The Order also permits premium reductions for hiring specified previously injured or long‑term unemployed workers (Schedule 8).
This Order sets the method for calculating workers compensation insurance premiums for a defined period, prescribes the tariff classifications and rates that drive those calculations, and creates related adjustments, minimums and exemptions. It is an insurance premiums order tied to the Workers Compensation Act 1987 (“the Act”) and operates for policies taking effect on or after 4 pm on 30 June 1993 and before 4 pm on 30 June 1994 (Schedule 2 cl 1). If no replacement order is made before 4 pm on 30 June 1994, the Order continues to apply to policies issued thereafter until a new order is made (Schedule 2 cl 1(2)).
Mechanically, the Order does the following (each element is in the text of the Order and is cited below). It defines key terms (Schedule 1 cl 1), including “basic tariff premium”, “category A employer” and “category B employer”, “period of insurance”, and the relationship to the Act and regulations. It prescribes how to determine wages for premium calculations (Schedule 1 cl 2). It prescribes the basic tariff premium calculation as a function of wage components allocated to tariff classifications in Table A and the percentage rate for each classification (Schedule 3 cl 1). It prescribes an experience adjustment factor S based on an employer’s two-year claims history and compliance with reporting (Schedule 4 cl 1-2). It prescribes the experience premium E formulas (Schedule 5 cl 1-2), an excess surcharge factor X (Schedule 6), and a minimum premium for category B employers who do not agree to repay prescribed excesses (Schedule 7). It provides a mechanism to reduce premiums by excluding certain wages for employers who hire previously injured or long-term unemployed workers, subject to an application and WorkCover Authority guidelines (Schedule 8 cl 1-4). Table A (Schedule A) sets tariff classifications, rate numbers, percentage rates and several special per-capita items; Notes to that Table govern multi-business employers, classification rules and specific overrides (Schedule A Notes).
Current sections
Direct links to the current provisions in Insurance Premiums Order (1993–94).
23
Schedule 1
Interpretation
Schedule 1 Interpretation
Schedule 1 Interpretation
1
Definitions
1 Definitions
1 Definitions
(1) In this Order:
basic tariff premium, in relation to a policy, means the basic tariff premium for the policy calculated in accordance with Schedule 3.
category A employer, in relation to a policy, means an employer whose basic tariff premium for the policy at the time at which the insurer first demands a premium for the policy would exceed $2,000, assuming the period of insurance to which the premium relates to be 12 months (whether or not that period of insurance is in fact 12 months).
category B employer means an employer, other than a category A employer.
claim means a claim made by a person against an employer to which a policy relates.
dust diseases contribution, in relation to an employer, means an amount equivalent to the contributions, if any, payable by an insurer in respect of the employer to the Workers’ Compensation (Dust Diseases) Fund and the Dust Diseases Reserve Fund.
employer includes a person who proposes to become an employer.
insurer means a licensed insurer, or a former licensed insurer, within the meaning of the Act.
period of insurance, in relation to a policy, means a period for which an insurer assumes risk under the policy, being a period which commences on the first day on which the policy is in force after having been issued or renewed.
policy or policy of insurance means a policy of insurance within the meaning of the Act.
premiums adjustment contribution, in relation to an employer, means an amount equivalent to such part of the contributions, if any, payable by an insurer to the Premiums Adjustment Fund under section 208 of the Act as relates to the premium payable by the employer to the insurer.
wages means wages as defined in section 174 (9) of the Act.
(2) The value of any amount of money calculated or included in a calculation under this Order is to be expressed in dollars.
(3) In this Order, a reference to wages which are payable by an employer includes a reference to wages which have been paid by the employer.
2
Determination of wages
2 Determination of wages
2 Determination of wages
In this Order, a reference to wages, in relation to a period of insurance under a policy issued or to be issued to an employer or in relation to a period of 12 months ascertained by reference to any such period of insurance, is a reference:
(a) except as provided by paragraph (b), to a reasonable estimate of the monetary value of all wages (not including any wages to which Schedule 8 applies) payable to workers by the employer in respect of the period of insurance or the period of 12 months, as the case may be:
(i) as calculated by the insurer by reference to the returns, if any, furnished in accordance with the regulations by the employer to the insurer, or
(ii) where the employer does not agree with the estimate of the insurer and applies to the WorkCover Authority for an estimate of that value—as determined by the Authority, or
(b) where the monetary value of those wages (not including any wages to which Schedule 8 applies) has been ascertained—to the actual value of those wages.
Schedule 2
Application
Schedule 2 Application
Schedule 2 Application
Schedule 3
Basic tariff premium
Schedule 3 Basic tariff premium
Schedule 3 Basic tariff premium
Schedule 4
Experience adjustment factor
Schedule 4 Experience adjustment factor
Schedule 4 Experience adjustment factor
Schedule 5
Experience premium
Schedule 5 Experience premium
Schedule 5 Experience premium
Schedule 6
Excess surcharge factor
Schedule 6 Excess surcharge factor
Schedule 6 Excess surcharge factor
The excess surcharge factor (“X”) for an employer is:
(a) where the employer is a category B employer and there has been no agreement between the employer and the insurer that the employer will repay the prescribed excess amount within the meaning of section 160 of the Act (or such smaller amount as may be agreed on) for claims which arise out of the period of insurance for which the premium is to be calculated—0.05, or
(b) in any other case—0.
Schedule 7
Minimum premium—category B employers
Schedule 7 Minimum premium—category B employers
Schedule 7 Minimum premium—category B employers
Schedule 8
Reduction of premium for employers of previously injured workers etc
Schedule 8 Reduction of premium for employers of previously injured workers etc
Schedule 8 Reduction of premium for employers of previously injured workers etc
3
Wages to which this Schedule applies
3 Wages to which this Schedule applies
3 Wages to which this Schedule applies
(1) This Schedule applies to wages payable by an employer in respect of the first 12 months of employment of any worker who:
(a) is first employed by the employer (for a minimum period of employment of 12 continuous weeks) on or after 1 July 1992 but only if:
(i) the worker is partially incapacitated for work as a result of a 1987 Act injury (whether received before, on or after 1 July 1992) and is no longer employed by a previous employer who employed the worker at the time of the injury, or
(ii) the worker has as a result of a 1987 Act injury (whether received before, on or after 1 July 1992) been totally or partially incapacitated for work for a period of at least 12 weeks, is no longer employed by a previous employer who employed the worker at the time of the injury and has been continuously unemployed since that period of incapacity, or
(b) is first employed by the employer (otherwise than on a casual or temporary basis) after 1 February 1992 and before 1 April 1993, but only if:
(i) the worker is partially incapacitated for work as a result of an injury (received at any time before 1 April 1993) and is no longer employed by a previous employer who employed the worker at the time of injury, or
(ii) the worker has been continuously unemployed for at least 3 months immediately before being employed by the employer.
(2) However, this Schedule does not apply to any such wages unless:
(a) application for a premium reduction in respect of those wages is made by the relevant employer in accordance with any guidelines under this Schedule, and
(b) any other relevant requirements of the WorkCover Authority are satisfied.
4
Guidelines—application for reduction of premium etc
4 Guidelines—application for reduction of premium etc
4 Guidelines—application for reduction of premium etc
(1) The WorkCover Authority may issue guidelines specifying the method of applying for a premium reduction under this Schedule, including:
(a) the form of and the manner of making an application, and
(b) any documents relating to the application that the employer must attach to it.
(2) Those guidelines may also specify the circumstances in which periods of employment or unemployment are to be regarded as continuous for the purposes of clause 3 (1).
5
Definition
5 Definition
5 Definition
(1) In this Schedule, employer does not include a self-insurer.
(2) In this Schedule, a reference, in relation to a worker, to a 1987 Act injury is a reference to an injury received by the worker after the commencement of the Act.
Schedule A
Basic tariff rates
Schedule A Basic tariff rates
Table A Basic tariff rates
(Schedule 3)
Notes
Table A
| Column 1 | Column 2 | Column 3 |
| Classification of employer’s business or industrial activity | Rate no | Basic rates of premium |
| Abattoirs | 501 | 6.9% |
| Abrasive Blasting (incl Metal Spraying, Sand Blasting etc) (rate as for Engineering (c)). | | |
| Abrasives Mfg (rate as for Engineering (c)). | | |
| Accounting Services (rate as for Financial Institutions). | | |
| Adjusting and Assessing (rate as for Financial Institutions). | | |
| Advertising Agencies (rate as for Financial Institutions). | | |
| Advertising Signs—Electrical and/or Neon Mfg and/or Repairing (rate as for Engineering (b)). | | |
| Aerated Water and/or Soft Drink Mfg (rate as for Grocery Mfg). | | |
| Aerodromes and Aviation Services—no manufacturing: | | |
| (a) Recognised air routes | 505 | 0.55% |
| (b) All other air routes | 507 | 5.6% |
| (c) Ground Staff | 508 | 2.6% |
| Aeroplane and/or Aeroplane Engine Mfg (rate as for Engineering (b)). | | |
| Agricultural Implement Mfg (rate as for Engineering (b)). | | |
| Agricultural Societies (rate as for Pleasure Grounds). | | |
| Air Conditioning Plant Mfg and Installing (rate as for Engineering (c)). | | |
| Aluminium Ware Mfg noc (rate as for Engineering (b)). | | |
| Aluminium Work—Sheetmetal (rate as for Engineering (c)). | | |
| Ammunition Mfg (rate as for Engineering (b)). | | |
| Amusement Parks (rate as for Pleasure Grounds). | | |
| Analytical Laboratories (rate as for Doctors’ Surgeries). | | |
| Animal Clinics (rate as for Doctors’ Surgeries). | | |
| Apiaries (rate as for Farming and Grazing). | | |
| Architectural Services (rate as for Financial Institutions). | | |
| Armoured Car Services (rate as for Security Services). | | |
| Artesian Boring (rate as for Quarries). | | |
| Art Galleries (rate as for Theatres). | | |
| Artificial Limb and Truss Mfg (rate as for Electronic Equipment Mfg). | | |
| Artificial Stone Mfg (rate as for Brickworks). | | |
| Art Metal Work (rate as for Engineering (c)). | | |
| Asbestos Sheet Mfg (rate as for Fibro—Cement Sheet Mfg). | | |
| Asphalting (rate as for Road etc Making). | | |
| Associations:(a) Business & Professional noc (rate as for Financial Institutions).(b) Other—rate according to industry. | | |
| Athletic, Sports and/or Social Clubs: | | |
| (a) Professional Football Playing | 529 | $45.00 per capita per game |
| (b) Other—including Professional Sporting Activities noc | 531 | 1.7% |
| Auctioneering—other than Livestock (rate as for Retail Shops). | | |
| Audio Equipment Mfg (rate as for Electronic Equipment Mfg). | | |
| Authorised Money Market Dealers (rate as for Financial Institutions). | | |
| Automatic Sprinkler Mfg (rate as for Engineering (b)). | | |
| Automobile Works (see Motor Vehicle Industry). | | |
| Automotive Electrical and/or Engineering Services (rate as for Motor Vehicle Industry (b)). | | |
| Bacon Mfg (see Canning etc). | | |
| Badge and Medallion Mfg (rate as for Electronic Equipment Mfg). | | |
| Bag Mfg and/or Repairing:(a) Handbags noc and incl Leather (rate as for Leather Goods Mfg).(b) Paper (rate as for Paper Mills etc).(c) Plastic (rate as for Plastic Goods Mfg (a)).(d) Textile—Sack and Meat Wrapper (rate as for Clothing Mfg noc). | | |
| Bakelite Moulding Factories (rate as for Plastic Goods Mfg (a)). | | |
| Baking:(a) Bakehouse, Factory and/or Delivery(b) Retail—no baking on premises (rate as for Retail Shops). | 539 | 2.6% |
| Bamboo Work (rate as for Furniture Mfg). | | |
| Banking: Trading, Saving, Development (rate as for Financial Institutions). | | |
| Barber Shops | 540 | 0.8% |
| Bark Gathering and Milling and Other Forest Work and the like noc—NOT incidental to the Timber Industry (rate as for Farming and Grazing). | | |
| Baths—Medical, Sauna, Swimming, Turkish and the like (rate as for Athletic, Sports etc (b)). | | |
| Baths and/or Swimming Pools Construction, or Installation (rate as for Building noc). | | |
| Battery—Electrical—Mfg (see Electrical Battery Mfg etc). | | |
| Battery Fitting (rate as for Motor Vehicle Service Stations (b) Repairing). | | |
| Bedding Mfg (rate as for Engineering (b)). | | |
| Belting Mfg—Industrial:(a) Rubber (rate as for Rubber Goods Mfg (b)).(b) Other (rate as for Leather Goods Mfg). | | |
| Benevolent Institutions (rate as for Hospitals). | | |
| Bicycle Mfg (rate as for Engineering (b)). | | |
| Bicycle Retailing—including hiring and repairing (rate as for Retail Shops). | | |
| Billposting (rate as for Messenger Services). | | |
| Biscuit Mfg | 546 | 2.6% |
| Blacksmithing (rate as for Engineering (a)). | | |
| Blasting Operations (rate as for Quarries). | | |
| Blind Mfg:(a) Canvas (rate as for Clothing Mfg noc).(b) Other | 549 | 2.1% |
| Boarding Houses (rate as for Motels). | | |
| Boarding Schools (rate as for Colleges). | | |
| Boat Building (rate as for Engineering (c)). | | |
| Boat Sheds (rate as for Vessels (a)). | | |
| Boiler Making and/or Erecting (rate as for Engineering (a)). | | |
| Boiling-down Works (rate as for Chemical etc). | | |
| Bolt, Nut, Nail and Screw Mfg (rate as for Engineering (b)). | | |
| Bond and Free Stores (rate as for Importing etc (a)). | | |
| Bone Milling (rate as for Fertiliser Works). | | |
| Book and/or Magazine Importing (see Importing etc). | | |
| Bookbinding (rate as for Printing). | | |
| Bookmaking—Racing, incl Bookmaking Clerks (rate as for Messenger Services). | | |
| Boot and Shoe Mfg and/or Repairing and/or Dealing:(a) Wholesale and Retail (rate as for Retail Shops).(b) Manufacturing and/or Repairing | 556 | 2.6% |
| Bottle Dealing (rate as for Glass Merchandising (b)). | | |
| Bowling Alleys—Tenpin (rate as for Athletic, Sports etc (b)). | | |
| Bowling Green Construction (rate as for Gardening (b)). | | |
| Boxing and Wrestling: | | |
| (a) Contestants | 558 | $20.00 per capita per bout |
| (b) Other (rate as for Athletic, Sports etc (b)). | | |
| Box Mfg: | | |
| (a) Cardboard (rate as for Engineering (c)). | | |
| (b) Plastic (rate as for Plastic Goods Mfg (a)). | | |
| (c) Metal | 560 | 2.6% |
| (d) Wood (rate as for Woodworking noc). | | |
| Brassware Mfg noc (rate as for Engineering (c)). | | |
| Breakwater Construction (rate as for Waterworks). | | |
| Breweries and/or Soft Drink Mfg (rate as for Grocery Mfg). | | |
| Bricklaying (rate as for Building noc). | | |
| Brickworks | 564 | 3.8% |
| Bridge Building (rate as for Road etc Making). | | |
| Broadcasting and Television | 694 | 0.55% |
| Broom and Brush Mfg (rate as for Sporting Goods Mfg (b)). | | |
| Builders Hardware Merchandising:(a) Timber (rate as for Timber Merchandising).(b) Other (rate as for Retail Shops). | | |
| Building noc—including Clerks of Works and other workers supervising building operations | 568 | 5.6% |
| Building Cleaning—Exterior (rate as for Building noc). | | |
| Building Demolition (rate as for Building noc). | | |
| Building Societies: Permanent, Terminating (rate as for Financial Institutions). | | |
| Building Waterproofing (rate as for Building noc). | | |
| Bus—Motor—Services (rate as for Motor Omnibus Services). | | |
| Bush Clearing—including burning off of timber (rate as for Farming and Grazing). | | |
| Bush Missions and/or Bush Nursing Associations (rate as for Colleges). | | |
| Butchering—Wholesale and/or Retail:(a) Slaughtering (rate as for Abattoirs).(b) Other | 573 | 3.1% |
| Butter Mfg (rate as for Dairying etc). | | |
| Cabinet Mfg (rate as for Furniture Mfg). | | |
| Camping Grounds (rate as for Pleasure Grounds). | | |
| Canal Construction (rate as for Waterworks). | | |
| Candle Mfg (rate as for Grocery Mfg). | | |
| Cane Work (rate as for Furniture Mfg). | | |
| Canning and/or Preserving Works—(a) Slaughtering (rate as for Abattoirs).(b) Other (rate as for Grocery Mfg). | | |
| Canvas Goods Mfg (rate as for Clothing Mfg noc). | | |
| Car Parking Stations (rate as for Motor Vehicle Industry (a)). | | |
| Caravan Grounds (rate as for Pleasure Grounds). | | |
| Carbide Mfg:(a) Quarrying (rate as for Quarries).(b) Other (rate as for Chemical etc). | | |
| Cardboard Mfg (rate as for Paper Mills etc). | | |
| Caretaking | 580 | 2.1% |
| Carnivals (rate as for Pleasure Grounds). | | |
| Carpentry and Joinery:(a) Workshop (rate as for Woodworking noc).(b) Other (rate as for Building noc). | | |
| Carpet Laying and/or Cleaning (rate as for Cleaning etc (b)). | | |
| Carpet and/or Linoleum Mfg (rate as for Woollen etc Mills). | | |
| Carriage, Coach and Motor Body Building:(a) Motor (rate as for Engineering (c)).(b) Railway and Tramway (rate as for Engineering (b)). | | |
| Carrying and Carting | 583 | 5.6% |
| Case Mfg (see Box Mfg). | | |
| Casket/Coffin Mfg (rate as for Furniture Mfg). | | |
| Cassette Tape and/or Record Mfg (rate as for Broadcasting and Television). | | |
| Catering (rate as for Restaurants). | | |
| Cattle Droving Contracting (rate as for Farming and Grazing). | | |
| Cattle Saleyards (rate as for Livestock Saleyards). | | |
| Ceiling—Stamped Metal—Mfg (rate as for Engineering (c)). | | |
| Cement Mfg (see Lime and Cement Works). | | |
| Cement Rendering (rate as for Building noc). | | |
| Cement Ware Mfg noc (rate as for Brickworks). | | |
| Cemeteries and Crematoriums (rate as for Undertaking Services). | | |
| Cereal Food Mfg (rate as for Grocery Mfg). | | |
| Charcoal Works:(a) Tree Felling (rate as for Sawmilling).(b) Other (rate as for Chemical etc). | | |
| Charities—rate according to industry. | | |
| Cheese Mfg (rate as for Dairying etc). | | |
| Chemical—Processing and Mfg noc | 591 | 1.7% |
| Chemists (Pharmaceutical):(a) Manufacturing (rate as for Chemical etc).(b) Wholesale (see Importing etc).(c) Retail (rate as for Retail Shops). | | |
| Child-minding Centres (rate as for Colleges). | | |
| China Mfg (rate as for Brickworks). | | |
| Chipping Contractors—Cotton and the like (rate as for Farming and Grazing). | | |
| Chiropody (rate as for Doctors’ Surgeries). | | |
| Chiropractic (rate as for Doctors’ Surgeries). | | |
| Churches | 784 | 0.65% |
| Cigar and Cigarette Mfg (rate as for Tobacco etc Mfg). | | |
| Cinema Operating (rate as for Theatres). | | |
| Circuses (rate as for Pleasure Grounds). | | |
| Clay Pits (rate as for Brickworks). | | |
| Cleaning Contracting:(a) Building—exterior (excepting Windows) (rate as for Building noc).(b) Office, Windows and other noc | 603 | 2.6% |
| Clockmaking and/or Repairing (rate as for Umbrella Mfg etc). | | |
| Clothing Mfg noc | 607 | 2.1% |
| Clubs:(a) Aviation (see Aerodromes, etc).(b) Other (see Athletic, Sports, etc). | | |
| Coach Building (see Carriage, etc). | | |
| Coal Lumping (rate as for Stevedoring). | | |
| Coal Merchandising and/or Coal Trimming:(a) Lighterage (rate as for Vessels (a)).(b) Stevedoring (rate as for Stevedoring).(c) Other (see Importing etc). | | |
| Coin Slot, Weighing and Vending Machine Shops and the like (rate as for Retail Shops). | | |
| Coke Works (rate as for Chemical etc). | | |
| Cold Storage (rate as for Importing etc (a)). | | |
| Collecting Agencies (rate as for Financial Institutions). | | |
| Collecting and Credit Reporting Services (rate as for Financial Institutions). | | |
| Colleges | 614 | 0.65% |
| Commercial Artists (rate as for Financial Institutions). | | |
| Community Service Organisations—rate according to industry. | | |
| Computer Importing and/or Installing and/or Dealing and/or Repairing (no manufacturing or assembly) (rate as for Office Machine Importing etc). | | |
| Computer Manufacturing and Assembly (rate as for Electronic Equipment Mfg). | | |
| Computer Software Development (rate as for Financial Institutions). | | |
| Computer System Operation Services (rate as for Financial Institutions). | | |
| Concentration Works (rate as for Foundries (b)). | | |
| Concrete Contracting noc (rate as for Building noc). | | |
| Concrete—Ready Mixed:(a) Mixing only (rate as for Quarries).(b) Mixing and Supplying (rate as for Carrying and Carting). | | |
| Condensed Milk Mfg (rate as for Grocery Mfg). | | |
| Confectionery Mfg (rate as for Grocery Mfg). | | |
| Consulting Services:(a) Professional Consulting (rate as for Financial Institutions).(b) Market & Business noc (rate as for Financial Institutions).(c) Other—rate according to industry. | | |
| Container Depots, Bond and Free Stores and the like (rate as for Importing etc (a)). | | |
| Container Terminals (rate as for Stevedoring). | | |
| Convents and Convent Schools (rate as for Colleges). | | |
| Copper Work—Sheetmetal (rate as for Engineering (c)). | | |
| Copying, Typing and Mailing Services (rate as for Financial Institutions). | | |
| Cork Cutting and Cork Article Mfg:(a) Flooring (rate as for Cleaning etc (b)).(b) Other (rate as for Engineering (c)). | | |
| Corporation Services | 621 | 3.8% |
| (Abattoirs, Child-minding Centres, Electric Light and Power Supplying, Gas Works and Quarries at the respective rates for such). | | |
| Corset Mfg—not factories (rate as for Tailoring (b)). | | |
| Cosmetic Mfg (rate as for Chemical etc). | | |
| Cotton Ginneries and Mills (rate as for Woollen etc Mills). | | |
| Cotton Picking and Growing (rate as for Farming and Grazing). | | |
| Courier Services:(a) Messenger Services (rate as for Messenger Services).(b) Other (rate as for Carrying and Carting). | | |
| Courts (rate as for Financial Institutions). | | |
| Cranes and Hoists (rate as for Machinery Merchandising etc). | | |
| Credit Reporting and Collecting Services (rate as for Financial Institutions). | | |
| Credit Unions (rate as for Financial Institutions). | | |
| Crematoriums (rate as for Undertaking Services). | | |
| Customs Agencies:(a) Carrying (rate as for Carrying and Carting).(b) Other (see Importing etc). | | |
| Cutlery Mfg (rate as for Engineering (b)). | | |
| Dairy Apparatus Mfg and/or Installing (rate as for Engineering (b)). | | |
| Dairy Farming (rate as for Farming and Grazing). | | |
| Dairying (Milk Vending and Processing) | 630 | 3.1% |
| Dam Construction and/or Cleaning (rate as for Waterworks). | | |
| Dance Academies or Studios (rate as for Theatres). | | |
| Dance Companies (rate as for Theatres). | | |
| Data Processing Services (rate as for Financial Institutions). | | |
| Decorating (rate as for Painting). | | |
| Dehydrating—Food, artificial heat process (rate as for Grocery Mfg). | | |
| Dentistry and/or Dental Laboratories (rate as for Doctors’ Surgeries). | | |
| Detective Agencies (rate as for Security Services). | | |
| Diamond and Other Drilling (rate as for Quarries). | | |
| Die Casting (see Foundries). | | |
| Die Cutting and Sinking (rate as for Electronic Equipment Mfg). | | |
| Distilling (rate as for Chemical etc). | | |
| Diving (rate as for Vessels (b)). | | |
| Dock, Pier, Wharf or Retaining Wall Construction (rate as for Waterworks). | | |
| Docks:(a) Stevedoring and Wharf Labouring (rate as for Stevedoring).(b) Other | 640 | 1.7% |
| Doctors’ Surgeries | 641 | 0.45% |
| Dog Coursing (rate as for Athletic, Sports etc (b)). | | |
| Domestic Service (rate as for Householders—Private). | | |
| Drain Making (rate as for Waterworks). | | |
| Dredging:(a) Marine Shell (rate as for Quarries).(b) Other (see Mining). | | |
| Dressmaking—not factories (rate as for Tailoring (b)). | | |
| Drilling (rate as for Quarries). | | |
| Driving Schools (rate as for Messenger Services). | | |
| Droving Contracting (rate as for Farming and Grazing). | | |
| Dry Cleaning and Dyeing:(a) Depot—Shop only (rate as for Retail Shops).(b) Works | 644 | 2.1% |
| Dye Mfg (rate as for Chemical etc). | | |
| Earth Moving, Filling, Grading and Levelling (rate as for Road etc Making). | | |
| Earthenware Mfg (rate as for Brickworks). | | |
| Editing Services (rate as for Publishing (b)). | | |
| Electric Cable Mfg | 651 | 3.8% |
| Electrical Appliance Mfg and/or Repairing (rate as for Engineering (b)). | | |
| Electrical Appliance Retailing (rate as for Retail Shops). | | |
| Electrical Battery Mfg and/or Recharging:(a) Wet Cell (rate as for Engineering (a)).(b) Dry Cell (rate as for Chemical etc). | | |
| Electrical Contractors | 653 | 3.1% |
| Electrical Equipment Installation noc (rate as for Electrical Contractors). | | |
| Electrical Equipment Mfg noc (rate as for Engineering (b)). | | |
| Electricians (rate as for Electrical Contractors). | | |
| Electricity Supply Equipment and other Heavy Electrical Equipment Mfg and/or Installation and/or Repairing (rate as for Engineering (c)). | | |
| Electricity Supplying, incl maintenance and extension of lines, connections, meter reading and other work | 652 | 2.6% |
| Electronic Equipment Components Mfg (rate as for Electronic Equipment Mfg). | | |
| Electronic Equipment Importing and/or Dealing and/or Repairing (rate as for Office Machines Importing). | | |
| Electronic Equipment Mfg | 654 | 1.15% |
| Electroplating (rate as for Engineering (b)). | | |
| Electro-therapy (rate as for Doctors’ Surgeries). | | |
| Elevator Mfg and/or Erecting:(a) Manufacturing (rate as for Engineering (c)).(b) Installing, Repairing and Servicing (rate as for Building noc). | | |
| Employment Agencies:(a) Providing contract labour (rate as for industry of client).(b) Personnel Consultants (not hiring out labour) (rate as for Financial Institutions). | | |
| Engine Installing and/or Repairing (rate as for Motor Vehicle Industry (b)). | | |
| Engineering: | | |
| (a) Heavy | 760 | 5.6% |
| (b) Light Repetition | 914 | 2.6% |
| (c) noc | 657 | 3.8% |
| Engraving (rate as for Electronic Equipment Mfg). | | |
| Excavating noc (rate as for Building noc). | | |
| Exhibition Halls (rate as for Theatres). | | |
| Exporting noc (see Importing etc). | | |
| Family Crisis Accommodation and Counselling (rate as for Colleges). | | |
| Farming and Grazing—incl Farming and Grazing Contracting noc | 661 | 6.9% |
| Fencing:(a) Tree Felling (rate as for Sawmilling).(b) Other (rate as for Gardening (b)). | | |
| Ferry Boats (rate as for Vessels (a)). | | |
| Fertiliser Works | 663 | 3.8% |
| Fibre Glass Goods Mfg (rate as for Plastic Goods Mfg (a)). | | |
| Fibro-Cement Sheet Mfg | 523 | 2.6% |
| Fibrous Plaster and/or Plasterboard Mfg (rate as for Engineering (b)). | | |
| Film Exchanges and Distributors (rate as for Theatres). | | |
| Film and/or Television Picture Producing (rate as for Broadcasting and Television). | | |
| Financial Institutions | 666 | 0.25% |
| Financiers noc (rate as for Financial Institutions). | | |
| Fire Brigades (rate as for Corporation Services). | | |
| Fire Escape and/or other Fire Appliances and/or Fire Door and/or Shutter Making and/or Erecting (rate as for Engineering (a)). | | |
| Fire Salvage (rate as for Building noc). | | |
| Fire Sprinkler System Fitting and/or Installation (rate as for Plumbing etc). | | |
| Firewood Cutting and Selling (rate as for Sawmilling). | | |
| Fireworks Mfg (rate as for Chemical etc). | | |
| Fish Curing (rate as for Fishmongery). | | |
| Fishing Industry:(a) Vessels (rate as for Vessels (b)).(b) Penning and Land Work (rate as for Fishmongery). | | |
| Fishing Tackle Mfg (see Sporting Goods Mfg). | | |
| Fish Marketing Authority (rate as for Fishmongery). | | |
| Fishmongery | 671 | 2.6% |
| Floating Plants for heavy lifting (rate as for Stevedoring). | | |
| Floor Sanding and/or Polishing and/or Surfacing (rate as for Woodworking noc). | | |
| Floorcovering laying and/or cleaning (rate as for Cleaning etc (b)). | | |
| Florists (rate as for Retail Shops). | | |
| Flour Milling (rate as for Grocery Mfg). | | |
| Food Products Mfg and/or Packaging noc (rate as for Grocery Mfg). | | |
| Food Products Wholesaling and/or Distribution (rate as for Grocery Mfg). | | |
| Football Playing (rate as for Athletic, Sports etc (a)). | | |
| Forestry Commission (rate as for Fruit Growing). | | |
| Forwarding Agencies:(a) Carrying (rate as for Carrying and Carting).(b) Other (see Importing etc). | | |
| Foundries: | | |
| (a) Ferrous (Iron and Steel only) | 675 | 6.9% |
| (b) Other Metals | 676 | 2.6% |
| Free Stores (rate as for Importing etc (a)). | | |
| Freezing Works (rate as for Importing etc (a)). | | |
| French Polishing (rate as for Retail Shops). | | |
| Frozen Foods—Processing and Mfg (rate as for Grocery Mfg). | | |
| Fruit and Vegetable Shops (rate as for Retail Shops). | | |
| Fruit and/or Vegetable Wholesaling and Distribution (rate as for Grocery Mfg). | | |
| Fruit Drying and Packing (rate as for Fruit Growing). | | |
| Fruit Growing—including own packing | 679 | 4.6% |
| Fumigating (rate as for Chemical etc). | | |
| Furniture Mfg | 682 | 3.1% |
| Furriery—workshop (rate as for Tailoring (b)). | | |
| Galvanising (rate as for Engineering (b)). | | |
| Gambling Services noc (rate as for Financial Institutions). | | |
| Garages (see Motor Vehicle Industry). | | |
| Garbage Services (rate as for Sanitary etc Services). | | |
| Gardening:(a) Domestic (rate as for Householders—Private).(b) Landscape and other noc | 685 | 3.1% |
| Gasfitting Services (rate as for Plumbing etc Services). | | |
| Gas Works—incl operation of gas house, maintenance of existing works and mains, connections, meter reading and other work | 687 | 1.4% |
| Glass Merchandising:(a) Retail (rate as for Retail Shops).(b) Other | 689 | 3.8% |
| Glass and Glass Bottle Mfg (rate as for Engineering (b)). | | |
| Glazing (rate as for Glass Merchandising (b)). | | |
| Government Administrative Authorities noc (rate as for Financial Institutions). | | |
| Grain and Produce Marketing Authorities noc (see Importing etc). | | |
| Grain Merchandising (rate as for Grocery Mfg). | | |
| Granite Works (see Lime and Cement Works). | | |
| Gravel and Sand Pits (rate as for Quarries). | | |
| Grocery Mfg noc and/or Merchandising noc | 696 | 2.6% |
| Grocery Packaging and/or Repackaging (rate as for Grocery Mfg). | | |
| Grocery Wholesaling and/or Distribution (rate as for Grocery Mfg). | | |
| Guest Houses (rate as for Motels). | | |
| Guns—Repairing and/or Dealing (rate as for Retail Shops). | | |
| Gut Mfg (rate as for Chemical etc). | | |
| Gymnasiums (rate as for Athletic, Sports etc (b)). | | |
| Hairdressing (rate as for Barber Shops). | | |
| Halls (rate as for Theatres). | | |
| Ham Mfg (see Canning etc). | | |
| Hardware Merchandising—noc(a) Wholesale (see Importing etc).(b) Retail (rate as for Retail Shops). | | |
| Hat and/or Cap Mfg (rate as for Tailoring (b)). | | |
| Health and Fitness Centres (rate as for Athletic, Sports etc (b)). | | |
| Heavy Equipment Mfg, e.g. Bulldozers, Cranes, Construction Equipment etc (rate as for Engineering (a)). | | |
| Herb Merchandising (see Chemists (Pharmaceutical)). | | |
| Hide and Skin Stores (rate as for Tanneries). | | |
| Hire Cars (rate as for Taxi Cab etc). | | |
| Hire Services:(a) Clothing, Camping, Crockery, Indoor Garden Plant and the like (rate as for Retail Shops).(b) Plant and Heavy Equipment (rate as for Machinery Merchandising etc). | | |
| Holder—Investor noc (rate as for Financial Institutions). | | |
| Holding Companies:(a) Mainly engaged in holding shares in their subsidiary company (or companies) (rate as for Financial Institutions).(b) Other—rate according to industry. | | |
| Home Care Services (rate as for Hospitals). | | |
| Horse Breeding and/or Agistment (rate as for Farming and Grazing). | | |
| Horse Dealing and/or Shipping (rate as for Livestock Saleyards). | | |
| Horse Training and/or Horse Breaking (rate as for Racing Stables). | | |
| Hospitals | 708 | 3.1% |
| Hostels (rate as for Motels). | | |
| Hot Air Balloon Services (rate as for Aerodromes (b)). | | |
| Hotel-Motels (rate as for Hotels). | | |
| Hotels | 710 | 1.7% |
| Houseboats (rate as for Vessels (a)). | | |
| Household Electrical Appliance Mfg (rate as for Engineering (b)). | | |
| Householders—Private(Workers employed by a Body Corporate as defined in the Strata Titles Act 1973—rate as for Caretaking). | 714 | $5.00 per capita per annum |
| Ice and Ice Cream Mfg (rate as for Dairying etc). | | |
| Importing noc, Exporting noc and/or Warehousing noc:(a) Involved in Goods Handling(b) Other (rate as for Messenger Services). | 717 | 1.15% |
| Indoor Garden Plant Hire Services (rate as for Retail Shops). | | |
| Industrial Gas Mfg (rate as for Chemical etc). | | |
| Industrial Waste Disposal Services (rate as for Sanitary etc Services). | | |
| Insurance:(a) Life, General, Health (rate as for Financial Institutions).(b) Services to Insurance Industry noc (rate as for Financial Institutions). | | |
| Investigating Agencies (rate as for Security Services). | | |
| Irrigation Channel Work (rate as for Waterworks). | | |
| Jewellery Mfg (rate as for Retail Shops). | | |
| Job Printing (rate as for Printing). | | |
| Jockeys | 723 | $9.00 per mount or drive |
| Joinery (see Carpentry and Joinery). | | |
| Kalsomine Mfg (rate as for Chemical etc). | | |
| Kindergartens (rate as for Colleges). | | |
| Knitwear Mfg (rate as for Clothing Mfg noc). | | |
| Laboratories noc (rate as for Doctors’ Surgeries). | | |
| Lamp Mfg (rate as for Engineering (b)). | | |
| Lamp Shade Mfg (rate as for Box Mfg (c)). | | |
| Land Trusts, Mutual Funds, Unit Trusts (rate as for Financial Institutions). | | |
| Lapidaries (rate as for Retail Shops). | | |
| Laundrettes—Coin operated only (rate as for Retail Shops). | | |
| Laundries | 731 | 2.6% |
| Lead Works (rate as for Foundries (b)). | | |
| Leather Goods Mfg noc | 733 | 3.8% |
| Leather Merchandising (rate as for Tanneries). | | |
| Legal Services (rate as for Financial Institutions). | | |
| Lifesaving—on beaches in connection with surfing:(a) Council employees (rate as for Corporation Services).(b) Other (rate as for Athletic, Sports etc (b)). | | |
| Lime and Cement Works:(a) Quarrying (rate as for Quarries).(b) Other | 739 | 3.1% |
| Lingerie Mfg (rate as for Clothing Mfg noc). | | |
| Linoleum Laying and/or Cleaning (rate as for Cleaning etc (b)). | | |
| Linoleum Mfg (rate as for Woollen etc Mills). | | |
| Linotype Setting (rate as for Publishing (b)). | | |
| Linseed Oil Cake and similar products Mfg (rate as for Grocery Mfg). | | |
| Lithographic Services—preparation of plates only (rate as for Photography etc). | | |
| Livestock Saleyards—including Auctioneering of Livestock and Stock and Station Agencies | 744 | 1.15% |
| Locks and Guns—Repairing and/or Dealing (rate as for Retail Shops). | | |
| Logging Timber (rate as for Sawmilling). | | |
| Log Transporting—from bush to mill (rate as for Sawmilling). | | |
| Loose Cover—Furniture—Mfg (rate as for Tailoring (b)). | | |
| Lotteries (rate as for Financial Institutions). | | |
| Machinery Dealing and/or Repairing noc—Second Hand (rate as for Machinery Merchandising etc). | | |
| Machinery Mfg noc (see Engineering). | | |
| Machinery Merchandising, Importing and Agencies noc | 747 | 3.1% |
| Mail Contracting (rate as for Messenger Services). | | |
| Mailing, Copying and Typing Services (rate as for Financial Institutions). | | |
| Malt Making (rate as for Grocery Mfg). | | |
| Manufacturers’ Agencies noc (see Importing etc). | | |
| Marble and Granite Works (see Lime and Cement Works). | | |
| Margarine Mfg (rate as for Grocery Mfg). | | |
| Marine Salvage (rate as for Vessels (b)). | | |
| Marine Shell Dredging (rate as for Quarries). | | |
| Marine Stores (see Ships’ Shop Provedores). | | |
| Market Gardening (rate as for Gardening (b)). | | |
| Mason Work—including Building and Monumental and Stone Work (rate as for Building noc). | | |
| Match Factories (rate as for Chemical etc). | | |
| Mat Mfg:(a) Wire Work (rate as for Engineering (c)).(b) Other (rate as for Woollen etc Mills). | | |
| Mattress Mfg (rate as for Engineering (b)). | | |
| Measuring Instruments and Equipment Mfg noc (rate as for Electronic Equipment Mfg). | | |
| Meat Canning and/or Meat Preserving Works (see Canning etc). | | |
| Meat (fresh) Processing and/or Packaging (no slaughtering) (rate as for Butchering). | | |
| Medallion Mfg (rate as for Electronic Equipment Mfg). | | |
| Merchandising noc (see Importing etc). | | |
| Messenger Services | 762 | 0.45% |
| Metal Ceiling Mfg (rate as for Engineering (c)). | | |
| Metal Dealing and Exporting (rate as for Engineering (a)). | | |
| Metal Fabricating (see Structural Engineering). | | |
| Metal Furniture Mfg (rate as for Furniture Mfg). | | |
| Metal Spraying (incl Abrasive Blasting) (rate as for Engineering (c)). | | |
| Metal Welding:(a) Structural Engineering (see Structural Engineering).(b) Other (rate as for Engineering (c)). | | |
| Metal Working noc (rate as for Engineering (a)). | | |
| Metering Equipment Mfg (rate as for Electronic Equipment Mfg). | | |
| Milk Dealing and Vending—Delivery (rate as for Dairying etc). | | |
| Milk Processing (rate as for Dairying etc). | | |
| Millinery:(a) Retail (rate as for Retail Shops).(b) Other (rate as for Tailoring (b)). | | |
| Mineral Earth Works (see Lime and Cement Works). | | |
| Mineral Water Bottling (rate as for Grocery Mfg). | | |
| Mining: | | |
| (a) Coal Mining | 769 | 5.6% |
| (b) Gold and Other Mining (including Broken Hill and district). | | |
| (i) Underground Operations | 778 | 5.6% |
| (ii) Dredging and/or Sluicing and other Surface Operations | 780 | 1.7% |
| (iii) Quarrying (rate as for Quarries). | | |
| Ministers of Religion (rate as for Churches). (Ministers of Religion may be deemed by Regulation to be workers under clause 17 of Schedule 1 to the Workers Compensation Act 1987). | | |
| Modelling in Clay, Stucco, Plaster and the like:(a) Building work (rate as for Building noc).(b) Other (rate as for Fibro-cement Sheet Mfg etc). | | |
| Money Market Dealing noc (rate as for Financial Institutions). | | |
| Motels | 790 | 1.4% |
| Motion Picture Producing (rate as for Broadcasting and Television). | | |
| Motion Picture Theatres (rate as for Theatres). | | |
| Motor Body Building (rate as for Engineering (c)). | | |
| Motor Car, Motor Cycle and/or Cycle Racing Tracks or Racing Grounds incl Racing Drivers, Motor Racing Cyclists and the like (rate as for Pleasure Grounds). | | |
| Motor Omnibus Services | 785 | 1.7% |
| Motor Vehicle Industry: | | |
| (a) Selling—including Service Stations—no repairing | 786 | 0.95% |
| (b) Garage and Service Stations—repairing | 787 | 2.1% |
| (c) Manufacturing and assembling new vehicles (rate as for Engineering (c)). | | |
| Motor Vehicle Rental Services (see Motor Vehicle Industry). | | |
| Municipal Services (see Corporation Services). | | |
| Museums (rate as for Theatres). | | |
| Music Halls (rate as for Theatres). | | |
| Music Performing (rate as for Broadcasting and Television). | | |
| Musical Instrument Mfg and/or Repairing (rate as for Electronic Equipment Mfg). | | |
| Mutual Funds, Land Trusts, Unit Funds (rate as for Financial Institutions). | | |
| Nail Mfg (rate as for Engineering (b)). | | |
| Nautical Instrument Mfg (rate as for Electronic Equipment Mfg). | | |
| Neon Sign Mfg and/or Repairing (rate as for Engineering (b)). | | |
| Net Mfg (see Rope and/or Twine Works). | | |
| Newsagencies (rate as for Retail Shops). | | |
| Newspaper Publishing (see Publishing). | | |
| Nurseries—flowers, etc (rate as for Gardening (b)). | | |
| Nursing Homes (rate as for Hospitals). | | |
| Nut-Edible—Shelling, Roasting and Packing (rate as for Grocery Mfg). | | |
| Office Machine Importing and/or Dealing and/or Repairing | 796 | 0.35% |
| Office Machine Mfg and/or Assembly (rate as for Electronic Equipment Mfg). | | |
| Oil and Petroleum Depots (rate as for Oil Importing etc). | | |
| Oil Cake Mfg (rate as for Grocery Mfg). | | |
| Oil (Non-Edible) Importing and/or Blending and/or Compounding and/or Refining | 799 | 1.15% |
| Oil Mills and Works (rate as for Chemical etc). | | |
| Optical Instruments and Equipment Mfg (rate as for Electronic Equipment Mfg). | | |
| Optical Retailing (rate as for Retail Shops). | | |
| Optical Services (rate as for Electronic Equipment Mfg). | | |
| Optometrists (rate as for Doctors’ Surgeries). | | |
| Orchards (rate as for Fruit Growing). | | |
| Orchestras (rate as for Theatres). | | |
| Ore Reduction and/or Refining (rate as for Foundries (b)). | | |
| Organ Building and/or Repairing (rate as for Electronic Equipment Mfg). | | |
| Owners of Vehicles and Vessels in respect of persons who are bailees (rate as for Taxi Cab etc). | | |
| Oyster Leaseholds (rate as for Fishmongery). | | |
| Packing Case Mfg (see Box Mfg). | | |
| Painting | 805 | 4.6% |
| Paint Mfg (rate as for Chemical etc). | | |
| Paper Cup and Other Paper Products Mfg and Other Paper Converting noc (rate as for Paper Mills etc). | | |
| Paperhanging (rate as for Painting). | | |
| Paper Merchandising (see Importing etc). | | |
| Paper Mills incl Paper Products Mfg and Paper Converting | 808 | 2.1% |
| Park Trusts (rate as for Pleasure Grounds). | | |
| Partitioning—Demountable Fixing (rate as for Woodworking noc). | | |
| Pastry Making (see Baking). | | |
| Pastures Protection Boards (rate as for Livestock Saleyards). | | |
| Patent Medicine Mfg (rate as for Chemical etc). | | |
| Pattern Making:(a) Transfer Paper (rate as for Printing).(b) Other (rate as for Woodworking noc). | | |
| Paving (rate as for Road etc Making). | | |
| Pawnbroking (rate as for Retail Shops). | | |
| Performing Artists (rate as for Theatres). | | |
| Pest Exterminating (rate as for Chemical etc). | | |
| Pet Food Mfg and/or Packaging noc (rate as for Grocery Mfg etc). | | |
| Photographic Equipment Mfg (rate as for Electronic Equipment Mfg). | | |
| Photographic Supplies Mfg:(a) Paper and the like (rate as for Paper Mills etc).(b) Chemicals (rate as for Chemical etc). | | |
| Photography incl Developing | 814 | 0.25% |
| Phototypesetting Services (rate as for Publishing (b)). | | |
| Physiotherapy (rate as for Doctors’ Surgeries). | | |
| Piano Making and/or Organ Building and/or Repairing (rate as for Electronic Equipment Mfg). | | |
| Picture Frame Mfg and/or Picture Frame Moulding Mfg (rate as for Woodworking noc). | | |
| Pier Construction (rate as for Waterworks). | | |
| Piggeries (rate as for Farming and Grazing). | | |
| Pile Driving (rate as for Waterworks). | | |
| Pipe Laying (rate as for Waterworks). | | |
| Pipe Lining Mfg:(a) Plastic (rate as for Chemical etc).(b) Other—rate according to industry. | | |
| Pipe Mfg:(a) Concrete and Earthenware (rate as for Brickworks).(b) Iron (rate as for Engineering (c)).(c) Other—rate according to industry. | | |
| Plaster Mfg (rate as for Engineering (b)). | | |
| Plasterboard and/or Wallboard Fixing (rate as for Woodworking noc). | | |
| Plastering (rate as for Building noc). | | |
| Plastic Goods Mfg: | | |
| (a) Moulded and Extruded Products | 823 | 2.6% |
| (b) Other—rate according to industry. | | |
| Plastic Mfg and/or Reprocessing (rate as for Chemical etc). | | |
| Pleasure Boats (rate as for Vessels (a)). | | |
| Pleasure Grounds | 824 | 2.6% |
| Plumbing and Gasfitting Services | 825 | 3.1% |
| Plywood and Pressed Board Mfg (rate as for Woodworking noc). | | |
| Podiatry (rate as for Doctors’ Surgeries). | | |
| Political Parties (rate as for Financial Institutions). | | |
| Pottery Mfg (rate as for Brickworks). | | |
| Poultry Farming | 831 | 3.8% |
| Poultry Feed Mfg (rate as for Grocery Mfg). | | |
| Poultry Processing | 830 | 5.6% |
| Pressure Treating Timber (rate as for Woodworking noc). | | |
| Printing | 833 | 1.15% |
| Printing Materials Mfg (rate as for Chemical etc) | | |
| Prisons/Correctional Centres (rate as for Security Services). | | |
| Produce Merchandising (rate as for Grocery Mfg). | | |
| Professional Consulting Services (rate as for Financial Institutions). | | |
| Property Operators & Developers noc (rate as for Financial Institutions). | | |
| Property Owning—re repairs to buildings (rate as for Building noc). | | |
| Public Works noc (rate as for Building noc). | | |
| Publishing:(a) Publishing and Printing (rate as for Printing).(b) Other | 741 | 0.8% |
| Pump and/or Windmill Mfg and/or Erecting (rate as for Engineering (a)). | | |
| Quarries | 838 | 3.8% |
| Rabbit Trapping (rate as for Farming and Grazing). | | |
| Racing Clubs:(a) Jockeys (rate as for Jockeys).(b) Other (rate as for Athletic, Sports etc (b)). | | |
| Racing Stables—all work (excepting Racing—rate as for Jockeys) | 841 | 6.9% |
| Radio Broadcasting (rate as for Broadcasting and Television). | | |
| Radio Mfg (rate as for Electronic Equipment Mfg). | | |
| Railway Construction and/or Demolition (rate as for Road etc Making). | | |
| Railway Sidings—Construction of—for the Insured by workers of the State Rail Authority, including legal liability to pay compensation under clause 46 of Schedule 7 to the Transport Administration Act 1988 (rate as for Road and/or Railway Maintenance). | | |
| Railways and Tramways (rate as for Carrying and Carting). | | |
| Real Estate Agencies (rate as for Messenger Services). | | |
| Real Estate Valuers (rate as for Messenger Services). | | |
| Record and/or Cassette Tape Mfg (rate as for Broadcasting and Television). | | |
| Recycling:(a) Collection and/or Sorting and/or Dealing (rate as for Sanitary etc Services).(b) Dealing and/or Reprocessing Scrap Metals (rate as for Engineering (a)).(c) Reprocessing (other than metals) (rate as for industry—Glass Mfg, Paper Products Mfg, etc). | | |
| Refractories (rate as for Brickworks). | | |
| Refreshment Rooms (rate as for Restaurants). | | |
| Refrigerating Works (rate as for Importing etc (a)). | | |
| Religious Institutions noc (rate as for Churches). | | |
| Residential Colleges (rate as for Motels). | | |
| Residential Property Operators noc (rate as for Financial Institutions). | | |
| Restaurants | 846 | 1.7% |
| Retail Shops | 847 | 1.4% |
| Rice Milling (rate as for Grocery Mfg). | | |
| Riding Schools (rate as for Athletic, Sports etc (b)). | | |
| Rigging and/or Scaffolding work (rate as for Building noc). | | |
| Ringbarking and/or Suckering (rate as for Farming and Grazing). | | |
| Road and/or Railway Maintenance—i.e. repairing existing roads and/or railways and incl the construction of Railway Sidings for the Insured by workers of the State Rail Authority including legal liability to pay compensation under clause 46 of Schedule 7 to the Transport Administration Act 1988 | 849 | 2.6% |
| Road and/or Railway Making—i.e. making new roads and railways | 850 | 3.8% |
| Roof Plumbing (rate as for Building noc). | | |
| Roofing and/or Roof Tiling (rate as for Building noc). | | |
| Rope and/or Twine Works:(a) Wire Rope (rate as for Engineering (c)).(b) Other (rate as for Sporting Goods Mfg (b)). | | |
| Rubber Goods Mfg:(a) Moulded and Extruded Products only (rate as for Plastic Goods Mfg (a)).(b) Tyre, Belting and Other Rubber Goods noc | 854 | 3.8% |
| Rubber Solution Mfg (rate as for Chemical etc). | | |
| Rubber Stamp Mfg (rate as for Publishing (b)). | | |
| Rural Lands Protection Boards (rate as for Livestock Saleyards). | | |
| Saddlery (rate as for Leather Goods Mfg). | | |
| Sailmaking (rate as for Tailoring (b)). | | |
| Salt Lick Mfg (rate as for Chemical etc). | | |
| Salvage:(a) Fire (rate as for Building noc).(b) Marine (rate as for Vessels (b)). | | |
| Sand Blasting (rate as for Engineering (c)). | | |
| Sand Pits (rate as for Quarries). | | |
| Sanitary and/or Industrial Waste Disposal Services | 860 | 5.6% |
| Sausage Casing and Gut Mfg (rate as for Chemical etc). | | |
| Sawmilling | 862 | 8.4% |
| Scale Mfg:(a) Weighbridges and Other Heavy Scales (rate as for Engineering (a)).(b) Light Scales only (rate as for Engineering (b)). | | |
| Schools (rate as for Colleges). | | |
| Scientific Instrument Mfg (rate as for Electronic Equipment Mfg). | | |
| Scrap Dealing (rate as for Engineering (a)). | | |
| Screw Mfg (rate as for Engineering (b)). | | |
| Second Hand Machinery Dealing and/or Repairing (rate as for Machinery Merchandising etc). | | |
| Security Services—Armoured Car, Patrol, Guard and the like | 969 | 2.1% |
| Seed Cleaning and/or Grading (rate as for Farming and Grazing). | | |
| Seed Merchandising (see Importing etc). | | |
| Septic Tank Construction (rate as for Brickworks). | | |
| Septic Tank Installing (rate as for Plumbing etc). | | |
| Service Stations (see Motor Vehicle Industry). | | |
| Services to Finance & Investment noc (rate as for Financial Institutions). | | |
| Services to Insurance Industry noc (rate as for Financial Institutions). | | |
| Sewer Construction (rate as for Waterworks). | | |
| Sewing Machine Dealing and/or Importing and/or Assembling and/or Repairing (see Importing etc). | | |
| Sheep Shearing and/or Droving Contracting (rate as for Farming and Grazing). | | |
| Sheet Metal Working noc (rate as for Engineering (c)). | | |
| Sheltered Workshops—rate according to industry. | | |
| Ship Building and/or Repairing and/or Cleaning (rate as for Engineering (c)). | | |
| Shipping Agencies in respect of workers engaged on vessels in cleaning, overhauling and/or repairing (rate as for Engineering (c)). | | |
| Ships (see Vessels). | | |
| Ships’ Shop Provedores:(a) Wholesale (see Importing etc).(b) Retail (rate as for Retail Shops).(c) Rigging (rate as for Engineering (c)). | | |
| Shire Services (see Corporation Services). | | |
| Shop and Office Fitting (rate as for Woodworking noc). | | |
| Show Case Mfg (rate as for Furniture Mfg). | | |
| Signwriting (rate as for Painting). | | |
| Silk Screen Printing (rate as for Printing). | | |
| Silverware and/or Cutlery Mfg (rate as for Engineering (b)). | | |
| Skating Rinks (rate as for Pleasure Grounds). | | |
| Slate Yards (see Lime and Cement Works). | | |
| Slaughtering (rate as for Abattoirs). | | |
| Small Arms Mfg (rate as for Engineering (b)). | | |
| Smallgoods—Meat—Mfg:(a) General Butchering (rate as for Butchering (b)).(b) Other (rate as for Grocery Mfg). | | |
| Smelting Works noc (rate as for Foundries (b)). | | |
| Soap and/or Candle Mfg (rate as for Grocery Mfg). | | |
| Soft Drink Mfg (rate as for Grocery Mfg). | | |
| Softgoods Warehouses (rate as for Retail Shops). | | |
| Solder Mfg (rate as for Foundries (b)). | | |
| Spark Plug Mfg (rate as for Engineering (b)). | | |
| Spectacle Frame Mfg (rate as for Plastic Goods Mfg (a)). | | |
| Spectacles and/or Spectacle Frames Retailing (rate as for Retail Shops). | | |
| Speed Boats—racing (rate as for Pleasure Grounds). | | |
| Spinning Mills (rate as for Woollen etc Mills). | | |
| Sporting Goods Mfg:(a) Woodwork (rate as for Woodworking noc).(b) Other | 890 | 2.1% |
| Spring Mfg:(a) Vehicular (rate as for Engineering (a)).(b) Other (rate as for Engineering (c)). | | |
| Stationery Mfg (rate as for Paper Mills etc). | | |
| Steel Fabricating (see Structural Engineering). | | |
| Steel Mfg (rate as for Engineering (a)). | | |
| Stevedoring—including Container Terminals | 893 | 4.6% |
| Stock and Station Agencies (rate as for Livestock Saleyards). | | |
| Stock Exchanges (rate as for Financial Institutions). | | |
| Stock Feed Mfg (rate as for Grocery Mfg). | | |
| Stone Breaking and Crushing (rate as for Quarries). | | |
| Stone Yards (see Lime and Cement Works). | | |
| Stonemason Work (rate as for Building noc). | | |
| Stores—Bulk noc (rate as for Importing etc (a)). | | |
| Strata Titles—Bodies Corporate (rate as for Caretaking). | | |
| Structural Engineering:(a) Fabrication in workshop (rate as for Engineering (a)).(b) Structural work on buildings (rate as for Building noc). | | |
| Sugar Cane Growing and/or Sugar Cane Contracting—incl cutting and/or delivery to mill, jetty or on punt (rate as for Farming and Grazing). | | |
| Sugar Milling (rate as for Grocery Mfg). | | |
| Suitcase Mfg (see Bag Mfg). | | |
| Superannuation Funds (rate as for Financial Institutions). | | |
| Surgical Instrument Mfg (rate as for Electronic Equipment Mfg). | | |
| Surveying—Land and Marine (rate as for Colleges). | | |
| Suspended Ceiling Fixing (rate as for Woodworking noc). | | |
| Swimming Pools (rate as for Athletic, Sports etc (b)). | | |
| Swimming Pools Construction, or Installation (rate as for Building noc). | | |
| Swimming Pools (Fibreglass) Mfg (rate as for Plastic Goods Mfg (a)). | | |
| Swimming Schools (rate as for Colleges). | | |
| Switchgear Mfg (rate as for Engineering (c)). | | |
| Tailoring:(a) Factories (rate as for Clothing Mfg noc).(b) Other | 902 | 1.7% |
| Take-Away Food Establishments (rate as for Restaurants). | | |
| Tallying Services (rate as for Docks (b)). | | |
| Tank and Dam Construction and/or Cleaning (rate as for Waterworks). | | |
| Tanneries—incl Leather Merchandising | 905 | 3.1% |
| Tape Mfg (rate as for Chemical etc). | | |
| Tape—Cassette Mfg and Recording (rate as for Broadcasting and Television). | | |
| Taverns and Bars (rate as for Hotels). | | |
| Taxi Cab and/or Hire Cars: | | |
| (a) Drivers | 907 | $3.00 per shift |
| (b) Other (rate as for Motor Omnibus Services). | | |
| Telecommunications Equipment Mfg (rate as for Electronic Equipment Mfg). | | |
| Telephone and Electronic Equipment Cleansing Services (rate as for Office Machine Importing etc). | | |
| Television and Satellite Antenna Installation and/or Repair (rate as for Electrical Contractors). | | |
| Television Broadcasting (rate as for Broadcasting and Television). | | |
| Television Receiver Mfg (rate as for Electronic Equipment Mfg). | | |
| Television Repairs (rate as for Engineering (b)). | | |
| Terra-Cotta Mfg (rate as for Brickworks). | | |
| Terrazzo:(a) Mfg—other than Tiles (see Lime and Cement Works).(b) Paving (rate as for Road etc Making).(c) Other (rate as for Building noc). | | |
| Theatre Companies (rate as for Theatres). | | |
| Theatres | 910 | 0.95% |
| Theme Parks (rate as for Pleasure Grounds). | | |
| Tile Mfg (rate as for Brickworks). | | |
| Tiling:(a) Pavement (rate as for Road etc Making).(b) Other (rate as for Building noc). | | |
| Timber Getting and/or Bush Work (rate as for Sawmilling). | | |
| Timber Merchandising | 865 | 3.1% |
| Timber Products Manufacturing noc (rate as for Woodworking). | | |
| Tobacco, Cigar and Cigarette Mfg | 913 | 2.1% |
| Tobacco Growing (rate as for Farming and Grazing). | | |
| Tool Making noc (rate as for Engineering (b)). | | |
| Totalizator Machine Mfg and/or Repairing (rate as for Electronic Equipment Mfg). | | |
| Tow Trucking:(a) Towing Only (rate as for Carrying and Carting).(b) In conjunction with repair activities (rate as for Motor Vehicle Industry (b)). | | |
| Toy Mfg:(a) Wood (rate as for Woodworking noc).(b) Plastic (see Plastic Goods Mfg).(c) Soft (rate as for Clothing Mfg noc).(d) Other (rate as for Engineering (b)). | | |
| Trade Unions (rate as for Messenger Services). | | |
| Transfer Paper Pattern Making (rate as for Printing). | | |
| Transformer Mfg (rate as for Engineering (c)). | | |
| Travel Agencies (rate as for Messenger Services). | | |
| Tree Felling (rate as for Sawmilling). | | |
| Tree Lopping Services (rate as for Sawmilling). | | |
| Trunk Mfg:(a) Metal (see Box Mfg).(b) Wood (rate as for Woodworking noc).(c) Other (see Bag Mfg). | | |
| Truss Mfg (rate as for Electronic Equipment Mfg). | | |
| Tunnelling noc (rate as for Building noc). | | |
| Typesetting Services (rate as for Publishing (b)). | | |
| Typing, Copying and Mailing Services (rate as for Financial Institutions). | | |
| Tyre Retailing and/or Fitting (rate as for Motor Vehicle Service Stations (b)—Repairing). | | |
| Umbrella Mfg and/or Repairing | 922 | 0.8% |
| Undertaking Services | 923 | 2.6% |
| Unit Trusts, Land Trusts, Mutual Funds (rate as for Financial Institutions). | | |
| Upholstering:(a) Cabinet and/or Furniture Mfg (rate as for Furniture Mfg).(b) Other (rate as for Tailoring (b)). | | |
| Vending, Weighing and/or Coin Slot Machine Shops and the like (rate as for Retail Shops). | | |
| Vessels: | | |
| (a) Ferries and Other Vessels noc | 926 | 3.1% |
| (b) Trawlers and Other Fishing Vessels | 933 | 4.6% |
| Veterinary Services (rate as for Doctors’ Surgeries). | | |
| Video Libraries (rate as for Retail Shops). | | |
| Vinegar Making (rate as for Wine Making). | | |
| Vineyards:(a) Vineyard Work (rate as for Fruit Growing).(b) Wine Making (rate as for Wine Making). | | |
| Warehousing noc (rate as for Importing etc (a)). | | |
| Waste Disposal Services (rate as for Sanitary etc Services). | | |
| Watchmaking and Clockmaking and/or Repairing (rate as for Umbrella Mfg etc). | | |
| Water Boards (rate as for Waterworks). | | |
| Waterproofing Buildings (rate as for Building noc). | | |
| Waterproofing Products Mfg (rate as for Chemical etc). | | |
| Waterworks—Construction and extension | 940 | 3.8% |
| Weaving Mills (rate as for Woollen etc Mills). | | |
| Weighing, Vending and/or Coin Slot Machine Shops and the like (rate as for Retail Shops). | | |
| Well Sinking (rate as for Quarries). | | |
| Wharf Construction (rate as for Waterworks). | | |
| Wharf Labouring (rate as for Stevedoring). | | |
| Wharves (see Docks). | | |
| Wheat Grading and/or Sampling at Silo and/or Stacking (rate as for Farming and Grazing). | | |
| Wicker Work (rate as for Furniture Mfg). | | |
| Window Cleaning (rate as for Cleaning (b)). | | |
| Window Dressing (rate as for Retail Shops). | | |
| Wine Making | 947 | 3.1% |
| Wine and/or Spirit Merchandising—Wholesale | 948 | 1.15% |
| Wire and/or Wire Products Mfg (rate as for Engineering (c)). | | |
| Women’s Refuges (rate as for Colleges). | | |
| Wooden Furniture Mfg (rate as for Furniture Mfg). | | |
| Woodworking noc | 955 | 3.1% |
| Woollen and Other Textile Mills | 956 | 2.6% |
| Wool Sampling and Classing (rate as for Wool Stores). | | |
| Woolscouring (rate as for Woollen etc Mills). | | |
| Wool Stores—of Pastoral Companies and the like | 960 | 3.1% |
| Wrestling (see Boxing and Wrestling). | | |
| X-ray Work (rate as for Doctors’ Surgeries). | | |
| Yarn Mills (rate as for Woollen etc Mills). | | |
| Zoological Gardens (rate as for Pleasure Grounds). | | |
6
6
6
In determining whether businesses are separate and distinct (for tariff classification purposes) it is relevant to take the following into account:
(a) the nature of the operations and activities (including incidental operations and activities) respectively carried on in the businesses,
(b) differences in the identity of the employees respectively engaged in the businesses (and in particular of the employees engaged in the manufacturing or industrial activities and operations),
(c) differences in locations of the businesses, for example, differences in locations may vary from sites far removed from each other, or separate floors in a given building, or even separate parts on the one floor level of a building (the important element in relation to location is that normally separate and distinct businesses have exclusive use of the particular area in which the operations and activities of the business are carried on).
7
7
7
There is no tariff classification of “Clerical Staffs—office work” or “Commercial Travelling”. Consequently the wages of any such employees will attract the basic tariff premium appropriate to the employer’s business.
8
8
8
In the event that an employer carries on separate and distinct businesses then employees of the type previously eligible to attract the “Clerical Staffs—office work”, or “Commercial Travelling”, tariffs are to each be allocated to one of those two or more separate and distinct businesses. Any such allocation will be on the following basis:
(a) if such an employee is occupied wholly or predominantly in just one of the employer’s separate and distinct businesses then the entire wages of the employee will attract the tariff classification premium rate appropriate to that business,
(b) if such an employee is occupied substantially in more than one of the employer’s separate and distinct businesses then the entire wages of the employee will attract the lowest tariff classification premium rate appropriate to the various business activities in which the employee is occupied. (In the event that those two or more separate and distinct businesses each have the same basic tariff rate then the employee’s entire wages will attract the tariff classification with the lowest rate number.)
9
9
9
Notwithstanding the application of Notes 4, 5 and 6 the following activities should not be considered as separate and distinct businesses:
• Clerical Support Services
• Management Services
• Administrative Services
• Sales and Marketing
• Head Office Activities
• Warehousing associated with Manufacturing or Retailing.
These activities are not entitled to a separate rate pursuant to Note 4 but should be considered incidental to the employer’s other activity or activities.
10
10
10
If an employer has employees who fall within the business covered by Table A’s tariff rate numbers 529, 558, 714, 723 or 907, the employees are to be rated on the basis of those respective tariffs, rather than on the basis of the employees’ wages.
11
11
11
The WorkCover Authority may, from time to time, issue guidelines to insurers for the application of these Notes and the classification of Employers’ Businesses or Industrial Activities.
12
12
12
“Mfg” means “Manufacturing”.
13
13
13
“noc” means “Not Otherwise Classified”.
14
14
14
In relation to the tariff classification applicable to ministers of religion (Rate No 784) note that clause 17 of Schedule 1 to the Workers Compensation Act 1987 provides that the regulations may declare persons within a specified class are ministers of religion and such persons are deemed to be workers for the purposes of the Act. Such a regulation may only be made at the request of the religious body or organisation concerned. Religious bodies or organisations may make such a request in writing to the WorkCover Authority.
Source text: opening excerpt
Sourced from legislation.nsw.gov.au, CC BY 4.0.
Schedule 1 Interpretation
Schedule 1 Interpretation
Schedule 1 Interpretation
1 Definitions
1 Definitions
1 Definitions
(1) In this Order:
basic tariff premium, in relation to a policy, means the basic tariff premium for the policy calculated in accordance with Schedule 3.
category A employer, in relation to a policy, means an employer whose basic tariff premium for the policy at the time at which the insurer first demands a premium for the policy would exceed $2,000, assuming the period of insurance to which the premium relates to be 12 months (whether or not that period of insurance is in fact 12 months).
category B employer means an employer, other than a category A employer.
claim means a claim made by a person against an employer to which a policy relates.
dust diseases contribution, in relation to an employer, means an amount equivalent to the contributions, if any, payable by an insurer in respect of the employer to the Workers’ Compensation (Dust Diseases) Fund and the Dust Diseases Reserve Fund.
employer includes a person who proposes to become an employer.
insurer means a licensed insurer, or a former licensed insurer, within the meaning of the Act.
period of insurance, in relation to a policy, means a period for which an insurer assumes risk under the policy, being a period which commences on the first day on which the policy is in force after having been issued or renewed.
policy or policy of insurance means a policy of insurance within the meaning of the Act.
premiums adjustment contribution, in relation to an employer, means an amount equivalent to such part of the contributions, if any, payable by an insurer to the Premiums Adjustment Fund under section 208 of the Act as relates to the premium payable by the employer to the insurer.
regulations means regulations under the Act.
the Act means the Workers Compensation Act 1987.
wages means wages as defined in section 174 (9) of the Act.
(2) The value of any amount of money calculated or included in a calculation under this Order is to be expressed in dollars.
(3) In this Order, a reference to wages which are payable by an employer includes a reference to wages which have been paid by the employer.
2 Determination of wages
Insurance Premiums Order (1993–94) (New South Wales) | Zoe
The Order thus reallocates financial risk by specifying how premiums are calculated and adjusted. It allocates decision rights among insurers (who calculate and demand premiums by reference to employer returns), the WorkCover Authority (which may determine wages or resolve disputes and issue classification guidelines: Schedule 1 cl 2; Schedule 3 cl 2; Schedule A Note 11), and the Governor (who sets certain numeric factors F42-F44 on the Authority’s recommendation and notifies them in the Gazette: Schedule 5 cl 1(b)). The Order also signals administrative requirements: employers must supply returns under the regulations or face alternative determinations, and insurers may treat employer data in particular ways for initial premium calculations where returns are absent (Schedule 5 cl 2). In short, the Order turns a scheme of statutory definitions, tabled rates and discrete formulae into operational rules that determine what each employer pays and how the scheme’s cost experience feeds back into future premiums.
Main concepts
The central concepts in the Order are definitions and formulaic building blocks that together determine the premium an employer must pay. The primary building blocks are:
Basic tariff premium (“T”): defined and calculated under Schedule 3 cl 1. T is generated by splitting the employer’s total wages for the period into parts (Wa, Wb … Wn) that are attributable to tariff classifications (Column 1 of Table A) and multiplying each part by the corresponding percentage rate (Ra, Rb … Rn) in Column 3 of Table A, then summing the products (Schedule 3 cl 1(1) and cl 2). Table A is the catalogue of business classifications with rate numbers and percentage rates or, in specified cases, per-capita charges (Schedule A).
Classification and allocation of wages: Table A and its Notes (Schedule A Notes 1-14) determine how wages are allocated to classifications. Employers may have single or multiple businesses (Notes 2-6), and the Notes set tests for “separate and distinct” businesses. Certain activities (Note 9) are expressly not to be treated as separate and distinct and are treated as incidental. Note 10 prescribes that specific employees (e.g. Jockeys, certain sporting participants, householders etc.) are charged on a per-capita basis rather than by wages.
Experience adjustment factor (“S”): Schedule 4 cl 1 sets S. An employer qualifies to have a non-zero S only if insured for the two years immediately preceding the period in question (or treated as so insured because of prior self-insurance: Schedule 4 cl 2) and has supplied the insurer with claims particulars complying with the regulations. Where those conditions are met, S is calculated by a formula that references the employer’s basic tariff premium T and the employer’s claims experience (Schedule 4 cl 1(a)). In any other case S is 0 (Schedule 4 cl 1(b)).
Experience premium (“E”): Schedule 5 cl 1 provides alternative formulas for E depending on timing: (a) for the initial premium before the expiration of the insurance period and for post-expiry calculations when the elapsed period is less than 12 months, one formula applies; and (b) when computing E after the period has expired and the period is at least 12 months another formula applies. The formulas use variables including total wages W, factors F40 to F44 (with F40 = 3.5 and F41 = 2.6, F42-F44 set by Governor on Authority recommendation and gazetted), and the employer’s claim cost totals for relevant 12-month periods (C0, C1, C2) and corresponding wage totals (W0, W1, W2) (Schedule 5 cl 1).
Excess surcharge factor (“X”): Schedule 6 sets X at 0.05 where an employer is a category B employer and there is no agreement with the insurer that the employer will repay the prescribed excess amount for claims arising in the period; otherwise X is 0.
Minimum premium for category B employers: Schedule 7 applies where a policy is issued to a category B employer and the employer is not required to repay the insurer’s prescribed excess amount. The minimums are $30 for domestic or similar workers and $80 for any other policy; if the calculated premium would be below the applicable minimum it is increased accordingly (Schedule 7 cl 1-2).
Premium reductions for employers of previously injured workers and long-term unemployed: Schedule 8 provides that wages for the first 12 months of employment of certain workers previously injured under the 1987 Act or previously unemployed may be excluded from premium calculations, provided the employer applies for a reduction in accordance with guidelines issued by the WorkCover Authority and satisfies other Authority requirements (Schedule 8 cl 1-4). The Order excludes self-insurers from this Schedule (Schedule 8 cl 5(1)).
Ancillary contributions and terminology: Schedule 1 cl 1 defines “dust diseases contribution” and “premiums adjustment contribution” as amounts equivalent to insurer contributions to the Workers’ Compensation (Dust Diseases) Fund and the Premiums Adjustment Fund respectively, indicating these elements are built into the premium calculus through insurer contributions.
Taken together, these concepts implement a tariff-based premium system with experience rating, surcharges linked to excess repayment arrangements, minimums for small employers, and targeted wage exclusions to encourage employers to hire certain categories of workers, subject to application and Authority guidance. Decision-making power is distributed among insurers (calculations, demands, classification by reference to employer returns), the WorkCover Authority (determinations, guidelines and recommendations), and the Governor (gazettal of factors F42-F44). The Act and the regulations are invoked repeatedly as the legal framework within which this Order operates.
Who it affects
The Order affects several distinct groups by prescribing who bears payment obligations, who must supply information, and who may seek or exercise decision rights.
Employers: The immediate payers of the premiums are employers because the Order calculates premiums in respect of policies issued or renewed in the specified period and uses employer wages as the base metric (Schedule 3 cl 1; Schedule 1 cl 2). The Order distinguishes employers into two categories for certain rules: category A employers are those whose basic tariff premium would exceed $2,000 assuming a 12-month insurance period; category B employers are all others (Schedule 1 cl 1). Category B status triggers a different treatment for minimum premiums (Schedule 7) and the excess surcharge (Schedule 6) depending on whether the employer agrees to repay prescribed excesses under s 160 of the Act.
Workers: The Order affects workers indirectly because the premium base is their wages and because Schedule 8 provides an incentive (a premium exclusion) to employers who hire workers previously injured under the 1987 Act or who have been long-term unemployed. The exclusion applies to wages in the first 12 months of employment of qualifying workers, subject to an employer application and Authority requirements (Schedule 8 cl 1-4).
Insurers: Insurers are responsible for calculating and demanding premiums according to the Order. The Order expressly contemplates insurer determination of wage allocations by reference to employer returns furnished under the regulations (Schedule 1 cl 2; Schedule 3 cl 2). Insurers also have to collect or account for contributions relating to the Dust Diseases Fund and the Premiums Adjustment Fund; the Order defines these contributions for the purposes of the premium (Schedule 1 cl 1 definitions). Insurers may also treat the absence of required returns by an employer as a basis for particular assumptions in calculating initial premiums (Schedule 5 cl 2).
WorkCover Authority: The Authority has multiple roles. Where an employer disputes an insurer’s estimate of wages, the employer may apply to the WorkCover Authority for a determination, and the Authority’s determination is binding for the purposes of wage-based calculations (Schedule 1 cl 2). The Authority may determine wages for tariff purposes (Schedule 3 cl 2) and may issue guidelines for classification and applications under Schedule A Note 11 and Schedule 8 cl 4. The Authority also provides recommendations to the Governor regarding factors F42-F44 used in the experience premium formula (Schedule 5 cl 1(b)).
The Governor: The Governor makes the formal determination of F42-F44 on the Authority’s recommendation and notifies those numbers in the Gazette; those numbers are inputs into experience premium calculations (Schedule 5 cl 1(b)).
Self-insurers and former licensed insurers: The Order’s definitions expressly include “insurer” to mean a licensed insurer or a former licensed insurer within the meaning of the Act (Schedule 1 cl 1). It also addresses employers who were previously self-insurers for experience factor purposes, treating periods of self-insurance as though insured for the purposes of calculating the experience adjustment factor if necessary (Schedule 4 cl 2). However, Schedule 8 cl 5(1) expressly excludes self-insurers from the premium reduction in Schedule 8.
Entities with special tariff items: Table A contains several per-capita tariff items or non-wage-based charges (e.g. professional football players, jockeys, householders, taxi drivers on shifts). Employers with employees who fall in those categories must apply those per-capita charges rather than a percentage of wages (Schedule A Note 10). Failure to recognise these special items could materially change the employer’s liability.
The Order therefore affects virtually all employers who hold or must hold workers compensation cover for the defined period, the insurers who underwrite these policies, the WorkCover Authority that resolves disputes and issues guidance, and particular groups of workers who attract specific rules. It also creates administrative impact for employers who must provide regulated returns and for insurers who must classify businesses against Table A and apply the statutory formulae.
Key duties and rights
The Order allocates duties and certain procedural rights among insurers, employers and the WorkCover Authority; these are primarily administrative and financial rather than criminal or civil in character.
Duties placed on insurers:
Calculate basic tariff premium T in accordance with Schedule 3 cl 1 by allocating an employer’s wages into parts that map to Table A classifications and applying the corresponding rates (Schedule 3 cl 1(1)-(2)).
Determine the classifications applicable to an employer by reference to returns furnished under the regulations, unless the employer disputes, in which case the Authority may determine (Schedule 3 cl 2).
Include contributions equivalent to dust diseases and Premiums Adjustment Fund obligations within the premium structure as per defined terms (Schedule 1 cl 1 definitions).
For experience premium calculations, apply the formulas in Schedule 5 cl 1 using the defined variables and any Governor-determined factors F42-F44 (Schedule 5 cl 1).
Where the employer fails to supply a duly completed return as required, insurers may determine “W1” for initial premium calculations by reference to the previously calculated “W” (Schedule 5 cl 2).
Apply minimum premium rules for category B employers per Schedule 7 cl 2.
Duties placed on employers:
Supply returns and particulars of wages and claims in accordance with the regulations. This is the factual foundation for insurer calculations and for the employer’s eligibility for a non-zero experience adjustment S (Schedule 1 cl 2; Schedule 4 cl 1(a)(ii)).
Apply for a premium reduction under Schedule 8 if they wish to exclude wages of qualifying employees; such applications must follow WorkCover Authority guidelines and satisfy any other Authority requirements (Schedule 8 cl 2-4).
In some cases, enter agreements with insurers to repay prescribed excess amounts under section 160 of the Act; whether such an agreement exists affects the excess surcharge factor X (Schedule 6) and whether the minimum premium rule in Schedule 7 applies.
Rights of employers:
The right to challenge or not agree with the insurer’s estimate of wages and to apply to the WorkCover Authority for an estimate; the Authority’s determination then governs the premium calculations (Schedule 1 cl 2).
The right to apply for premium reductions under Schedule 8, subject to guidelines and Authority requirements (Schedule 8 cl 2-4).
Rights and duties of the WorkCover Authority:
The Authority may determine the value of wages where the employer disputes the insurer’s estimate (Schedule 1 cl 2).
The Authority may issue guidelines for the application process under Schedule 8 and for classification of employers (Schedule 8 cl 4; Schedule A Note 11).
The Authority recommends values (F42-F44) to the Governor for Gazette notification (Schedule 5 cl 1(b)).
Governor’s role:
Determine and gazette the numerical values for F42-F44 on the recommendation of the Authority (Schedule 5 cl 1(b)).
Procedural interactions and constraints:
The Order repeatedly ties duties to compliance with the Act and the regulations. For example, wage allocations and returns are made “by reference to the returns, if any, furnished in accordance with the regulations” (Schedule 3 cl 2; Schedule 1 cl 2), so regulatory requirements are a precondition of a number of insurer and employer duties.
The Order does not itself create offences or specific penalties; it frames administrative obligations and grants the Authority and insurers certain powers to determine figures used to calculate premiums. The practical rights to dispute insurer estimates, to apply for exemptions, and to obtain Authority guidance are explicit in the text.
Penalties and enforcement
The Order contains no express criminal or civil penalty provisions within its text. Its mechanisms for enforcement and compliance are administrative and embedded in the premium-setting process and the interactions it prescribes among employers, insurers and the WorkCover Authority.
Key enforcement mechanisms and practical levers:
Financial consequence via premium calculation: The primary enforcement lever is that insurers calculate premiums using the wages and classifications presented to them or determined by the Authority. If employers fail to provide required returns under the regulations, insurer calculations and provisional assumptions prescribed by the Order may increase the premium or lead to insurer use of alternate figures (Schedule 5 cl 2). In that sense the Order embeds an economic penalty for non-compliance with return requirements by enabling insurers to use less favourable assumptions.
Authority determinations: Where an employer disputes an insurer’s estimate of wages, the employer may apply to the WorkCover Authority for an estimate and the Authority’s determination stands for the purposes of premium calculation (Schedule 1 cl 2). That channel enforces the requirement that wage bases be reasonably verifiable; it gives the Authority a role in ensuring accurate premium bases and thereby enforces compliance indirectly.
Contractual consequences under the Act and policies: The Order operates within the Act and the regulations; insurers remain the parties demanding payment under policy terms. Enforcement of premium payment, collection, cancellation or other insurer remedies are therefore governed by the Act and the policy contract; those enforcement tools are outside the Order’s text and should be checked in the Act and the regulations.
Administrative rules and guidelines: The WorkCover Authority may issue guidelines to insurers for applying the Notes and classifying employers’ businesses (Schedule A Note 11). Compliance with those guidelines will be part of insurer practice; non-conformity could expose insurers to regulatory scrutiny under the Act, but the Order itself does not specify sanctions.
Limits and gaps in enforcement detail:
The Order does not specify disciplinary sanctions, fines or criminal penalties for breach of its provisions or for providing false information. It does not set a timetable or procedural steps for enforcement actions, nor does it provide explicit appeal routes beyond reference to the WorkCover Authority’s determinations. Those matters are addressed in the Act and the relevant regulations rather than in this Order.
The Order’s enforcement is therefore largely indirect: it sets calculation rules, depends on regulated returns, enables insurers to use alternative determinations where returns are absent, and uses Authority determinations to resolve disputes. For precise penalties and enforcement procedures (for example consequences for false returns, non-payment of premium and insurer remedies), legal practitioners must refer to the Act and the Workers Compensation (Insurance Premiums) Regulation 1987, which the Order cites as operative background (Schedule 1 cl 1; Schedule 2 cl 2).
In summary, enforcement under this Order operates through premium calculation mechanics, insurer conduct in applying the Order’s formulae and the Authority’s determinations and guidelines, rather than by standalone penalty clauses contained in the Order itself.
How it interacts with other laws
This Order is an instrument enacted to operate in the framework of the Workers Compensation Act 1987 (the Act) and subordinate regulations. The Order expressly makes the Act and the regulations part of its operational fabric and repeatedly cross‑references them.
Key interactions and dependencies:
Relationship with the Act: The Order repeatedly defines its terms by reference to the Act, for example “policy of insurance means a policy of insurance within the meaning of the Act” and “insurer means a licensed insurer, or a former licensed insurer, within the meaning of the Act” (Schedule 1 cl 1). It also references specific provisions of the Act: for instance, Schedule 2 cl 2 exempts policies that are exempted by section 168(4)(a) and (b) of the Act and by the Workers Compensation (Insurance Premiums) Regulation 1987. The Order thereby defers to the Act for determining who must hold cover, certain exemptions and the general regulatory structure.
Interaction with the Workers Compensation (Insurance Premiums) Regulation 1987: The Order relies on returns and particulars “furnished in accordance with the regulations” as the factual basis for wage and classification determinations (Schedule 1 cl 2; Schedule 3 cl 2). Schedule 5 cl 2 also refers to a particular form of return under clause 4(2) of that Regulation. Therefore, employer obligations to provide wage and claims data, and the form and timing of those returns, are tasks driven by the Regulation. Failures under the Regulation feed into the Order’s mechanics , for example by permitting insurers to use previously determined wage amounts.
Section 160 of the Act (prescribed excess): The Order’s treatment of the excess surcharge factor X (Schedule 6) and the minimum premium rule for category B employers (Schedule 7) is tied to whether an employer has agreed to repay the prescribed excess amount within the meaning of section 160 of the Act. Thus arrangements under s 160 of the Act have direct premium consequences under this Order.
Dust diseases and Premiums Adjustment Funds: The Order’s defined terms “dust diseases contribution” and “premiums adjustment contribution” (Schedule 1 cl 1) operate by reference to insurer obligations under the Act to contribute to state funds. The Order treats those insurer contributions as amounts to be reflected in premium calculations (i.e. the premium must be understood to include equivalents for those insurer contributions).
Self-insurance rules: Schedule 4 cl 2 treats employers who were self-insurers in the preceding two-year period as if they had been insured for the purposes of calculating the experience adjustment factor. That provision interacts with the statutory regime governing self-insurance under the Act and accommodates transitions between self-insurance and commercial insurance status.
Gazette procedures: The Governor’s determinations of F42-F44 on the Authority’s recommendation, to be notified in the Gazette (Schedule 5 cl 1(b)), rely on standard executive and administrative law processes for making and notifying delegated instruments. The gazettal requirement provides the formal publication mechanism under administrative law.
Practical cross-checks and compliance implications:
Because the Order depends on returns “in accordance with the regulations”, legal compliance for employers must consider both the Order and the Regulations together. For example the insurer’s right under Schedule 5 cl 2 to use previously determined wages for W1 in initial premium calculations follows only where an employer “does not supply … a duly completed return relating to wages … in accordance with clause 4(2) of the Workers Compensation (Insurance Premiums) Regulation 1987.”
Exemptions in the Act (s 168(4)(a)-(b)) and regulation may remove a policy from the Order’s ambit (Schedule 2 cl 2). Practitioners should check those statutory and regulatory exemption provisions to assess whether particular policies fall inside the Order.
The Order is explicitly subordinate to the Act; disputes about the Order’s operation, or the rights and obligations it creates, will therefore be framed against the Act’s statutory architecture and the related regulatory instruments.
In short, the Order is an instrument that modularly plugs into the Act and the Insurance Premiums Regulation to operationalise premium-setting. It does not displace or replicate those primary instruments; instead it imports regulatory definitions, returns obligations and statutory sections (for example s 160 and s 168 of the Act) as determinants of the premium consequences it prescribes.
Amendment history
The text provided is itself an insurance premiums Order with a defined temporal scope (Schedule 2 cl 1). The Order sets its application period to policies issued or renewed to take effect on or after 4 pm on 30 June 1993 and before 4 pm on 30 June 1994, and provides a holding operation if no subsequent insurance premiums order is made before 4 pm on 30 June 1994 (Schedule 2 cl 1(2)). The Order therefore functioned as the operative premiums schedule for the 1993-94 year and provided continuity pending a later order.
Within the Order there are mechanisms for future adjustments (not amendments to the Order text itself, but inputs that change the numerical outputs):
Factors F42, F43 and F44 used in the experience premium formula are to be “such numbers as are determined by the Governor on the recommendation of the WorkCover Authority and notified in the Gazette” (Schedule 5 cl 1(b)). Those values are therefore variable over time even while the Order’s structure remains fixed; the Gazette notices operate as a temporal method for updating those inputs without re-making the whole Order.
The WorkCover Authority may, from time to time, issue guidelines to insurers for the application of the Notes and the classification of employers’ businesses or industrial activities (Schedule A Note 11). Those guidelines are an administrative layer that can change insurer practice in applying the Order’s Notes and Table A without requiring textual amendment to the Order.
What the Order’s text does not contain on amendment:
The Order as provided does not include an express list of past amendments, nor does it include a textual “amendment history” section. It is therefore not possible from the provided text to state any prior textual amendments or the dates on which the Order was altered. Where the Order text refers to variables determined elsewhere (for example the Gazetteed F42-F44 numbers) it anticipates change by external instruments rather than by textual amendment.
The Order does not specify a procedure for amendment of its own text; amendments, revocations or replacements would be executed through the statutory power that authorises such Orders under the Act and would be recorded in the Gazette or consolidated legislative databases. That procedural detail is typically found in the enabling Act and the administrative record rather than in the Order.
Practical points for users seeking historical amendment information:
To establish whether the Order was amended, replaced or superseded after the periods identified in Schedule 2, practitioners must consult the Government Gazette entries (for F42-F44 values and for any subsequent Orders), the record of statutory instruments made under the Act, and consolidated versions of the Workers Compensation (Insurance Premiums) Orders for subsequent years.
The Order itself contemplates change in certain parameter inputs via Executive and Authority recommendation processes, and it contemplates administrative change via WorkCover Authority guidelines (Schedule 5 cl 1(b); Schedule A Note 11). For a publisher or compliance officer compiling historical premium rates, the Order is a snapshot for the 1993-94 period with embedded mechanisms for limited dynamic inputs.
In summary, the Order defines a discrete coverage period and contains built-in points at which certain numeric inputs can be updated administratively; it does not in itself record previous amendments, and any further amendment history must be obtained from the Act’s instrument register, the Gazette and relevant consolidation resources.
Litigation history
The Order contains no case citations and does not record any litigation history within its text. It does not refer to judicial decisions interpreting it nor to appeals under the Act or regulations. The Order is an administrative instrument: any litigation that may have arisen about its interpretation, the classifications in Table A, the application of Schedule 8, or disputes about insurer calculations and Authority determinations would be matters dealt with in the courts or tribunals applying the Act and the regulations.
Practical implications for researchers and legal practitioners:
Because the Order does not itself list or summarise litigation, a practitioner seeking relevant case law must search external legal databases, tribunal records and court reports for decisions that interpret the specific provisions of this Order, for example disputes about tariff classification (Schedule 3 cl 2 and Schedule A Notes), the application of Schedule 8 exclusions, or the treatment of wages for experience rating purposes. The Order’s text identifies the substantive issues that would generate litigation (classification, wage estimation, experience rating, Authority determinations), but it does not identify outcomes.
Relevant litigation, if any, may also arise under the Act where the Order is implicated indirectly (for example challenges to Authority determinations under judicial review, or contract disputes about premium calculations and insurer demands). For questions about the correct application of Schedule 5’s formulae, Schedule 4’s experience factor, or Schedule A’s Notes, case law could clarify interpretation of specific phrases like “separate and distinct businesses” (Schedule A Notes 3-6) or the treatment of clerical staff (Note 7-8).
Practitioners should also check whether tribunal or court rulings have construed the Act’s sections that this Order invokes (for example s 160 concerning excesses, s 168 relating to exemptions) because decisions on those provisions may affect the Order’s operation in practice.
In the absence of litigation referenced in the text, this section flags the likely points of dispute (classification, wage determination, insurer reliance on returns, Authority determinations, eligibility under Schedule 8) and indicates that resolving legal questions about those points will require searching external court and tribunal sources.
Gotchas
The Order contains several practical traps and implementation details that can materially affect premium calculations. These are concrete, source-grounded risks and administrative pitfalls that employers, insurers and advisers should treat as compliance priorities.
Classification mapping complexity and “rate as for …” references (Schedule A)
Table A extensively uses shorthand such as “rate as for Engineering (c)” or “rate as for Grocery Mfg” rather than listing a percentage in every line. Insurers and advisers must map these cross-references correctly to the appropriate rate numbers and percentages in Table A. Mis‑mapping can change T materially. Schedule A Note 1 confirms that an employer’s basic tariff premium is determined under Table A having regard to the employer’s business.
Multiple businesses and the “separate and distinct” test (Schedule A Notes 2-6)
If an employer carries on multiple activities, the Notes require careful factual analysis about whether the activities are “separate and distinct”. The Notes give several relevant factors (nature of operations, identity of employees, location) and explicitly say incidental operations are not separate. Getting this allocation wrong may expose employers to a higher tariff because clerical and other workers do not have a standalone “clerical staff” tariff (Note 7).
Clerical staff allocation and low visibility (Notes 7-8)
There is no separate tariff classification for clerical staff; clerical wages attract the employer’s business rate (Note 7). For multi-business employers, clerical staff wages must be allocated between businesses according to the Notes, with an unusual rule that if clerical staff work across multiple businesses, their wages attract the lowest applicable tariff rate (Note 8(b)). This rule can produce counterintuitive results and requires precise payroll allocation.
Certain employees are subject to per-capita charges rather than percentage rates, e.g. professional football playing ($45 per capita per game), jockeys ($9 per mount), householders ($5 per capita per annum), taxi drivers ($3 per shift). These entries are not percentages and are likely to be overlooked if a practitioner assumes all items are wage-percentage based.
Category A/B distinction depends on a hypothetical 12‑month assumption (Schedule 1 cl 1)
Whether an employer is category A or B is determined by whether the basic tariff premium for the policy at the time the insurer first demands a premium would exceed $2,000, “assuming the period of insurance to which the premium relates to be 12 months (whether or not that period … is in fact 12 months)” (Schedule 1 cl 1). This hypothetical 12‑month assumption can change an employer’s status where the actual policy is shorter or longer.
Minimum premium and excess surcharge interplay (Schedules 6-7)
Schedule 7’s minimum premium applies only to category B employers who are not required to repay the prescribed excess amount. Schedule 6 imposes a 0.05 excess surcharge X for category B employers who have not agreed to repay the prescribed excess amount under section 160 of the Act. The interplay means that small employers who refuse or fail to agree to repay excesses face both a surcharge and a minimum premium rule,both non-intuitive consequences.
Experience rating and reporting requirements (Schedules 4-5)
To obtain a non-zero experience adjustment factor S an employer must have been insured and supplied particulars complying with the regulations during the preceding two years (Schedule 4 cl 1(a)). Employers who were previously self-insurers are treated as if insured in that period for S purposes (Schedule 4 cl 2), but self‑insurers are excluded from Schedule 8 reductions (Schedule 8 cl 5(1)). Also, if an employer does not supply the required return, insurers may use previous W values in the experience premium calculation (Schedule 5 cl 2), which can disadvantage the employer.
Dependence on externally gazetted numbers (Schedule 5 cl 1(b))
F42-F44 are not specified in the Order but are Governor‑determined on the Authority’s recommendation and gazetted. Practitioners must check Gazette notices for the correct values when calculating experience premiums; omitting this step will produce incorrect figures.
Application requirement for Schedule 8 exclusions (Schedule 8 cl 2)
Wages eligible for exclusion under Schedule 8 are not automatically excluded; the employer must make an application “in accordance with any guidelines under this Schedule” and satisfy other Authority requirements (Schedule 8 cl 3(2)). The Authority may set particular documentary or continuity rules under Schedule 8 cl 4. Employers expecting immediate premium relief must follow the Authority’s procedures precisely.
Several key rules rely on returns “in accordance with the regulations” (Schedule 1 cl 2; Schedule 3 cl 2). Failure to meet the returns standard under the Workers Compensation (Insurance Premiums) Regulation 1987 triggers insurer levers for calculation and may substantially change premium outcomes.
These “gotchas” show that accurate premium work requires detailed cross-referencing between Table A, the Notes, the Act’s referenced sections (for excess agreements and exemptions), the Regulations (for returns), Gazette notices (for F42-F44) and WorkCover Authority guidelines (for Schedule 8 and classification guidance). Practical compliance is an administrative exercise as much as an actuarial one.
How to comply
Compliance with the Order is primarily a matter of correct classification, accurate returns, timely applications where reductions are sought and attention to the Act and the Regulations. Below are stepwise actions that employers, insurers and advisers should take, each tied to the relevant provision in the Order.
For employers:
Identify applicable business classification(s) in Table A (Schedule 3 cl 1; Schedule A Notes 1-6). Apply Notes 2-6 to decide whether the employer carries on a single business or multiple separate and distinct businesses. Treat the activities listed in Note 9 as incidental and not separate.
Allocate wages to tariff classifications precisely. Where clerical staff are employed, remember Note 7: there is no separate clerical tariff and their wages attract the employer’s business rate. For employees who work across businesses, apply Note 8’s allocation rules.
Supply returns and claims particulars in accordance with the Workers Compensation (Insurance Premiums) Regulation 1987. The insurer will calculate wages by reference to those returns (Schedule 1 cl 2; Schedule 3 cl 2).
If hiring a previously injured worker or a qualifying previously unemployed person and seeking Schedule 8 relief, make a formal application in accordance with Authority guidelines (Schedule 8 cl 2-4). Attach required documentation and satisfy continuity requirements as set out in the Authority’s guidelines.
If you disagree with an insurer’s wage estimate, apply to the WorkCover Authority for a determination promptly (Schedule 1 cl 2). The Authority’s determination will be used for premium calculations.
If you are a small employer, check whether you are category A or B using the 12‑month hypothetical basic tariff premium threshold of $2,000 (Schedule 1 cl 1). That status affects the minimum premium and possible surcharge outcomes (Schedules 6-7).
For insurers:
Compute basic tariff premium T by splitting total wages into parts attributable to Table A classifications and applying the corresponding percentage rates (Schedule 3 cl 1(1)-(2)). Use employer returns submitted under the regulations as the primary source (Schedule 3 cl 2).
Where classification is disputed, respect the employer’s right to apply to the WorkCover Authority and ensure insurer determinations are documented and consistent with guidelines (Schedule A Note 11).
Apply the experience adjustment factor S only where the employer has the two-year insured history and has supplied claims particulars complying with the regulations (Schedule 4 cl 1). Treat employers who were previously self-insurers as if insured for those two years if Schedule 4 cl 2 applies.
Apply the experience premium E formulas in Schedule 5 cl 1, using the correct F40-F44 values. Obtain the Governor‑determined F42-F44 values from Gazette notices (Schedule 5 cl 1(b)) before computing final premiums.
Where employers do not supply required returns, follow Schedule 5 cl 2: for renewals, you may take W1 to be the amount determined as W in the calculation of the experience premium for the last period of insurance. Document any such assumptions and include correspondence advising the employer of the basis of calculation.
Apply minimum premiums for category B employers who do not agree to repay the prescribed excess amount: $30 for domestic or similar workers, $80 for other policies (Schedule 7 cl 2).
For employers who have not agreed to repay the prescribed excess amount under s 160 of the Act, impose the excess surcharge X = 0.05 for category B employers (Schedule 6).
For the WorkCover Authority and regulators:
Publish and maintain guidelines for Schedule 8 applications and for the classification of employers’ businesses (Schedule 8 cl 4; Schedule A Note 11). Ensure the guidelines set out forms, documentary requirements and definitions of continuity where relevant.
Provide determinations on wage estimates when employers dispute insurer estimates; those determinations are binding for premium calculations (Schedule 1 cl 2).
Provide recommendations to the Governor on values for F42-F44 used in experience premium calculations and ensure those numbers are gazetted (Schedule 5 cl 1(b)).
Cross-cutting practical steps:
Maintain audit trails: keep copies of returns, insurer calculations, Authority determinations, and applications under Schedule 8 because the Order’s mechanics depend on documentary compliance.
Check Gazette and regulatory updates: F42-F44 must be taken from Gazette notices; returns and reporting rules come from the Regulations; ensure organisational processes pull these into actuarial systems.
Train classification and payroll staff: the Table A cross-references and Notes create complexity in classification. Ensure payroll and risk staff understand per-capita items and the absence of a clerical tariff.
Legal check for exemptions: before applying the Order mechanically, confirm whether a policy is exempted under section 168(4)(a)-(b) of the Act or the Insurance Premiums Regulation (Schedule 2 cl 2).
Finally, keep in mind the Order is a formulaic instrument that expects adherence to the Act and regulations. Practical compliance therefore means integrating the Order’s formulae into insurer and employer operational systems, ensuring timely returns, following Authority guidelines for applications, and monitoring Gazette notices for updated parameters.
In this Order, a reference to wages, in relation to a period of insurance under a policy issued or to be issued to an employer or in relation to a period of 12 months ascertained by reference to any such period of insurance, is a reference:
(a) except as provided by paragraph (b), to a reasonable estimate of the monetary value of all wages (not including any wages to which Schedule 8 applies) payable to workers by the employer in respect of the period of insurance or the period of 12 months, as the case may be:
(i) as calculated by the insurer by reference to the returns, if any, furnished in accordance with the regulations by the employer to the insurer, or
(ii) where the employer does not agree with the estimate of the insurer and applies to the WorkCover Authority for an estimate of that value—as determined by the Authority, or
(b) where the monetary value of those wages (not including any wages to which Schedule 8 applies) has been ascertained—to the actual value of those wages.
Schedule 2 Application
Schedule 2 Application
Schedule 2 Application
1 Policies to which Order applies
1 Policies to which Order applies
1 Policies to which Order applies
(1) This Order applies to and in respect of policies of insurance which are to be or have been issued or renewed so as to take effect on or after 4 pm on 30 June 1993 and before 4 pm on 30 June 1994.
(2) If, before 4 pm on 30 June 1994, an insurance premiums order has not been made in respect of policies of insurance taking effect on or after that time, this Order applies to and in respect of those policies pending the making of such an order.
2 Policies exempt from Order
2 Policies exempt from Order
2 Policies exempt from Order
This Order does not apply to policies of insurance exempted by section 168 (4) (a) and (b) of the Act and by the Workers Compensation (Insurance Premiums) Regulation 1987.
Schedule 3 Basic tariff premium
Schedule 3 Basic tariff premium
Schedule 3 Basic tariff premium
1 General
1 General
1 General
(1) The basic tariff premium (“T”) for an employer is to be calculated in accordance with the following formula:
where:
Wa, Wb…Wn are each a part of the total wages payable to workers by the employer in respect of the period of insurance for which the premium is to be calculated, being a part of the total wages attributable to a classification appearing in Column 1 of Table A applicable to the employer.
Ra, Rb…Rn are each a percentage rate specified in Column 3 of Table A which corresponds with a classification applicable to the employer, being a classification appearing in Column 1 of Table A opposite the percentage rate.
(2) For the purposes of subclause (1), the classifications applicable to an employer and the part of total wages payable by an employer which is attributable to any such classification are to be:
(a) as determined by the insurer by reference to returns, if any, furnished in accordance with the regulations by the employer to the insurer, or
(b) where the employer does not agree with the determination of the insurer and applies to the WorkCover Authority for a determination—as determined by the Authority.
2 Exceptions
2 Exceptions
2 Exceptions
Where a manner of calculation different from that provided by clause 1 is specified in Column 3 of Table A in relation to a classification appearing in Column 1 of that Table, so much of a basic tariff premium as is applicable to that classification is to be calculated in the manner so specified.
Schedule 4 Experience adjustment factor
Schedule 4 Experience adjustment factor
Schedule 4 Experience adjustment factor
1 General
1 General
1 General
The experience adjustment factor (“S”) for an employer is:
(a) where the employer:
(i) has been insured under a policy or policies for the period of 2 years immediately preceding the commencement of the period of insurance for which the premium is to be calculated or has been so insured for a longer period, and
(ii) has, during those 2 years, supplied the insurer with particulars complying with the regulations of claims against the employer,
the factor calculated in accordance with the following formula:
(b) in any other case—0,
where:
T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3 to this Order.
2 Employers who were previously self-insurers
2 Employers who were previously self-insurers
2 Employers who were previously self-insurers
If an employer was not insured for the period of 2 years referred to in clause 1 (a), because the employer was a self-insurer during the whole or any part of that period, the formula in clause 1 (a) applies as if the employer had been insured under a policy (and supplied particulars) during the whole of that period.
Schedule 5 Experience premium
Schedule 5 Experience premium
Schedule 5 Experience premium
1 General
1 General
1 General
(1) The experience premium (“E”) for an employer is to be calculated:
(a)
(i) for the purpose of calculating the initial premium payable before the expiration of the period of insurance for which the premium is to be calculated, and
(ii) after the period of insurance for which the premium is to be calculated has expired (being a period that is less than 12 months),
in accordance with the following formula:
(b) after the period of insurance for which the premium is to be calculated has expired (being a period that is not less than 12 months), in accordance with the following formula:
where:
W is the total of the wages payable to workers by the employer in respect of the period of insurance.
F40 is 3.5.
F41 is 2.6.
F42, F43 and F44 are such numbers as are determined by the Governor on the recommendation of the WorkCover Authority and notified in the Gazette.
C1 and C2 are respectively the totals of the cost of claims for the employer in respect of the last and second last period of 12 consecutive months which occurred before the commencement of the period of insurance (not including the cost of any claims under section 10 of the Act—journey claims).
C0 is the total of the cost of claims for the employer in respect of the period of insurance (not including the cost of any claims under section 10 of the Act—journey claims).
W1 and W2 are respectively the totals of the wages payable to workers by the employer in respect of the last and second last period of 12 consecutive months which occurred before the commencement of the period of insurance.
W0 is the total of the wages payable to workers by the employer in respect of the period of insurance.
(2) If an employer:
(a) makes an application to an insurer for the renewal of a policy, and
(b) does not supply the insurer, in accordance with clause 4 (2) of the Workers Compensation (Insurance Premiums) Regulation 1987, with a duly completed return relating to wages paid during the last period of insurance preceding that renewal,
the insurer may, for the purpose of calculating the initial premium payable by the employer for the renewed policy, determine the amount of “W1” in the formula in subclause (1) (a) to be the amount determined as “W” in the calculation of the experience premium for the employer in respect of the last period of insurance preceding that renewal.
2 Definition
2 Definition
2 Definition
In this Schedule, cost of claims has the same meaning as in Part 3 of the Workers Compensation (Insurance Premiums) Regulation 1987.
Schedule 6 Excess surcharge factor
Schedule 6 Excess surcharge factor
Schedule 6 Excess surcharge factor
The excess surcharge factor (“X”) for an employer is:
(a) where the employer is a category B employer and there has been no agreement between the employer and the insurer that the employer will repay the prescribed excess amount within the meaning of section 160 of the Act (or such smaller amount as may be agreed on) for claims which arise out of the period of insurance for which the premium is to be calculated—0.05, or
(b) in any other case—0.
Schedule 7 Minimum premium—category B employers
Schedule 7 Minimum premium—category B employers
Schedule 7 Minimum premium—category B employers
1 Policies in respect of which minimum premium payable
1 Policies in respect of which minimum premium payable
1 Policies in respect of which minimum premium payable
This Schedule applies to a policy issued to a category B employer (or the renewal of such a policy), being a policy under which the employer is not required to repay to the insurer the prescribed excess amount within the meaning of section 160 of the Act (or other agreed amount) for claims under the policy.
2 Minimum premium payable
2 Minimum premium payable
2 Minimum premium payable
(1) For the purposes of this Schedule, the minimum premium:
(a) in respect of a policy relating to domestic or similar workers—is $30, or
(b) in respect of any other policy—is $80.
(2) If the premium payable in respect of a policy to which this Schedule applies would (but for this Schedule) be less than the minimum premium in respect of the policy, the amount of the premium is to be increased to that minimum premium.
Schedule 8 Reduction of premium for employers of previously injured workers etc
Schedule 8 Reduction of premium for employers of previously injured workers etc
Schedule 8 Reduction of premium for employers of previously injured workers etc
1 Premium to be reduced
1 Premium to be reduced
1 Premium to be reduced
Any premium calculated in accordance with the other provisions of this Order is to be reduced in accordance with this Schedule.
2 Exclusion of certain wages from calculation of premium
2 Exclusion of certain wages from calculation of premium
2 Exclusion of certain wages from calculation of premium
Any such premium is to be reduced by excluding wages to which this Schedule applies from the calculation of the amount of the premium.
3 Wages to which this Schedule applies
3 Wages to which this Schedule applies
3 Wages to which this Schedule applies
(1) This Schedule applies to wages payable by an employer in respect of the first 12 months of employment of any worker who:
(a) is first employed by the employer (for a minimum period of employment of 12 continuous weeks) on or after 1 July 1992 but only if:
(i) the worker is partially incapacitated for work as a result of a 1987 Act injury (whether received before, on or after 1 July 1992) and is no longer employed by a previous employer who employed the worker at the time of the injury, or
(ii) the worker has as a result of a 1987 Act injury (whether received before, on or after 1 July 1992) been totally or partially incapacitated for work for a period of at least 12 weeks, is no longer employed by a previous employer who employed the worker at the time of the injury and has been continuously unemployed since that period of incapacity, or
(b) is first employed by the employer (otherwise than on a casual or temporary basis) after 1 February 1992 and before 1 April 1993, but only if:
(i) the worker is partially incapacitated for work as a result of an injury (received at any time before 1 April 1993) and is no longer employed by a previous employer who employed the worker at the time of injury, or
(ii) the worker has been continuously unemployed for at least 3 months immediately before being employed by the employer.
(2) However, this Schedule does not apply to any such wages unless:
(a) application for a premium reduction in respect of those wages is made by the relevant employer in accordance with any guidelines under this Schedule, and
(b) any other relevant requirements of the WorkCover Authority are satisfied.
4 Guidelines—application for reduction of premium etc
4 Guidelines—application for reduction of premium etc
4 Guidelines—application for reduction of premium etc
(1) The WorkCover Authority may issue guidelines specifying the method of applying for a premium reduction under this Schedule, including:
(a) the form of and the manner of making an application, and
(b) any documents relating to the application that the employer must attach to it.
(2) Those guidelines may also specify the circumstances in which periods of employment or unemployment are to b
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