Fixes how workers' compensation insurance premiums are calculated for policies effective 30 June 1994–30 June 1995. It sets tariff classifications and basic rates, rules for valuing wages, experience‑based adjustments, minimum premiums, an excess surcharge, and limited premium reductions for hiring previously injured or long‑term unemployed workers.
Employers ultimately pay the premiums via insurers; insurers calculate amounts from employer returns and WorkCover can determine classifications or resolve disputes. The Order therefore prescribes the pricing formula, administrative duties and compliance steps that determine employers' insurance costs.
This instrument sets the mechanics for calculating workers compensation insurance premiums for policies that take effect in a time‑limited window (policies to take effect on or after 4 pm on 30 June 1994 and before 4 pm on 30 June 1995, Schedule 2 cl 1). It is an “insurance premiums order” that:
defines core terms used in premium calculation (Schedule 1 cl 1), including employer, insurer, wages (by reference to s 174(9) of the Workers Compensation Act 1987), period of insurance and the two employer categories (category A and category B) based on a $2,000 basic tariff premium threshold calculated as if the period were 12 months (Schedule 1 cl 1(1));
prescribes the method for determining wages for a period of insurance, including an insurer estimate route with a specific fallback multiplier where returns are not furnished (Schedule 1 cl 2);
prescribes the basic tariff premium (labelled T) as the sum across classification bands of the wages attributable to each tariff classification multiplied by the corresponding basic rate in Table A (Schedule 3 cl 1(1) and Table A);
provides for an experience adjustment factor S (Schedule 4), an experience premium E (Schedule 5), an excess surcharge factor X (Schedule 6), and a minimum premium rule for category B employers who are not required to repay a prescribed excess (Schedule 7);
creates a specific premium reduction facility that excludes particular wages from premium calculations for employers who hire workers previously injured or long‑term unemployed under tightly defined temporal and factual conditions, subject to application and WorkCover Authority guidelines (Schedule 8);
supplies an extensive tariff schedule (Table A, Schedule A) that lists classification codes and basic premium rates or alternative calculation methods, with notes on classification rules (Schedule A Notes).
Current sections
Direct links to the current provisions in Insurance Premiums Order (1994–95).
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) For the purposes of this Order, a person is the predecessor of an employer if the employer has acquired the business of the person. This subclause applies whether the business acquired is the whole or main part of the business of the person or is the whole or main part of a separate and distinct business of the person, and whether or not the business acquired is carried on at the same location.
(3) The value of any amount of money calculated or included in a calculation under this Order is to be expressed in dollars.
(4) 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
(1) 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.
(2) If at any time the employer has failed to furnish the returns in respect of any relevant period of insurance and the monetary value of the wages concerned has not been ascertained, the estimate of the monetary value of those wages is taken to be such amount as is calculated by multiplying the monetary value (or reasonable estimate) of wages for the immediately preceding equivalent period of insurance by 1.2.
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
3
Employers who acquire business etc
3 Employers who acquire business etc
3 Employers who acquire business etc
The period referred to in clause 1 (a) during which an employer has been insured under a policy or policies and supplied particulars of claims includes any period during which a predecessor of the employer has been so insured and supplied particulars.
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
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 | 8.4% |
| 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 | 0.65% |
| (b) All other air routes | 507 | 5.6% |
| (c) Ground Staff | 508 | 2.1% |
| Aeroplane and/or Aeroplane Engine Mfg (rate as for Engineering (b)). | | |
| Aged Care Hostels | 515 | 2.1% |
| Agricultural Implement Mfg (rate as for Engineering (b)). | | |
| Agricultural Societies (rate as for Pleasure Grounds). | | |
| Air Conditioning Maintenance and Services (rate as for Engineering (b)). | | |
| 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 | 539 | 2.6% |
| (b) Retail—no baking on premises (rate as for Retail Shops). | | |
| 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 Industry (b)). | | |
| Bedding Mfg (rate as for Engineering (b)). | | |
| Belt Making—Apparel (rate as for Leather Goods Mfg). | | |
| 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 Nursing Homes). | | |
| 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 Paper Mills etc). | | |
| (b) Plastic (rate as for Plastic Goods Mfg (a)). | | |
| (c) Metal | 560 | 2.1% |
| (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 | 4.6% |
| 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 Box Mfg (rate as for Paper Mills etc). | | |
| Cardboard Mfg (rate as for Paper Mills etc). | | |
| Caretaking | 580 | 1.7% |
| 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 Grocery Mfg etc). | | |
| 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 Dealing (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). | | |
| Confectionery Wholesaling (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(Abattoirs, Child-minding Centres, Electric Light and Power Supplying, Gas Works and Quarries at the respective rates for such). | 621 | 3.1% |
| 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). | | |
| Desk-top Publishing (rate as for Publishing (b)). | | |
| 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) Goods handling, including Stevedoring and Wharf Labouring (rate as for Stevedoring).(b) Marinas, Boat Sheds, etc (rate as for Vessels (a)). | | |
| 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 Appliance Repairs noc (rate as for Electronic Equipment Mfg). | | |
| Electronic Equipment Components Mfg (rate as for Electronic Equipment Mfg). | | |
| Electronic Equipment Importing and/or Dealing (no manufacturing or assembly) (rate as for Office Machines Importing etc). | | |
| Electronic Equipment Installation and/or Maintenance Services noc (rate as for Electronic Equipment Mfg). | | |
| 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). | | |
| Farm Machinery Dealers (rate as for Machinery Merchandising etc). | | |
| Farming and Grazing—incl Farming and Grazing Contracting noc | 661 | 6.9% |
| Farriers (other than Blacksmithing) (rate as for Livestock Saleyards). | | |
| 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)). | | |
| Fibre Glass Insulation 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). | | |
| Fish Marketing Authority (rate as for Fishmongery). | | |
| Fish Wholesaling (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). | | |
| Fishmongery | 671 | 3.1% |
| 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 | 3.1% |
| Free Stores (rate as for Importing etc (a)). | | |
| Freezing Works (rate as for Grocery Mfg etc). | | |
| 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 | 3.8% |
| 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). | | |
| 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, eg 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 Nursing Homes). | | |
| 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 | 2.6% |
| Hostels:(a) Aged Care (rate as for Aged Care Hostels).(b) Youth and Other noc (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 | 717 | 1.4% |
| (b) Other (rate as for Messenger Services). | | |
| 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 | $11.00 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 | 3.8% |
| 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 | 2.6% |
| 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 | 6.9% |
| (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). (Clause 17 of Schedule 1 to the Workers Compensation Act 1987 provides a special procedure by which Ministers of Religion may be treated as workers). | | |
| 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 Trusts (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 | 792 | 3.1% |
| Nut-Edible—Shelling, Roasting and Packing (rate as for Grocery Mfg). | | |
| Office Machine Importing and/or Dealing (no manufacturing or assembly) | 96 | 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). | | |
| Port Authorities (not involved in wharf labouring) (rate as for Importing etc (a)). | | |
| Pottery Mfg (rate as for Brickworks). | | |
| Poultry Farming | 831 | 3.8% |
| Poultry Feed Mfg (rate as for Grocery Mfg). | | |
| Poultry Processing | 830 | 6.9% |
| Pressure Treating Timber (rate as for Woodworking noc). | | |
| Printing | 833 | 1.15% |
| Printing Materials Mfg (rate as for Chemical etc) | | |
| Printing Trade Services noc (rate as for Printing). | | |
| 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 | 0.65% |
| Pump and/or Windmill Mfg and/or Erecting (rate as for Engineering (a)). | | |
| Quarries | 838 | 4.6% |
| 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% |
| Retirement Villages: | | |
| (a) Nursing Homes (rate as for Nursing Homes).(b) Other (rate as for Aged Care Hostels). | | |
| 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—ie 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 | 3.1% |
| Road and/or Railway Making—ie 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 | 4.6% |
| 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). | | |
| Self-Service Grocery Warehouses (rate as for Retail Shops). | | |
| 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). | | |
| Shopping Trolley Collection Services (rate as for Cleaning etc (b)). | | |
| 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 Importing etc (a)). | | |
| 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 Installation and/or Maintenance Services noc (rate as for Electronic Equipment Mfg). | | |
| 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 Electronic Equipment Mfg). | | |
| 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 | 3.8% |
| 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 Industry (b)). | | |
| 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 | 5.6% |
| 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 | 3.8% |
| Woollen and Other Textile Mills | 956 | 3.1% |
| 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 a special procedure by which ministers of religion may be treated as workers for the purposes of the Act.
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) For the purposes of this Order, a person is the predecessor of an employer if the employer has acquired the business of the person. This subclause applies whether the business acquired is the whole or main part of the business of the person or is the whole or main part of a separate and distinct business of the person, and whether or not the business acquired is carried on at the same location.
Mechanically the Order instructs insurers how to calculate the premium payable by an employer for an insurance period by combining T (Table A calculation), adjusting for S, E, X and applying any minimum where Schedule 7 applies and any exclusions under Schedule 8 (Schedules 3-8). The insurer’s initial role is to estimate wages and apply the tariff classification; the employer has a statutory route to challenge an insurer estimate or classification by applying to the WorkCover Authority (Schedule 1 cl 2(1)(a)(ii) and Schedule 3 cl 2(2)).
The Order ties into other statutory instruments and entities. Variables used in calculations reference the Workers Compensation Act 1987 (the Act) and the Workers Compensation (Insurance Premiums) Regulation 1987 (Schedule 1 cl 1 definitions and Schedule 3 cl 2(2)). Some parameters in the experience premium formula (F47, F48, F49) are to be set by the Governor on the WorkCover Authority’s recommendation and published in the Gazette (Schedule 5 cl 1(1)(b)).
The Order is temporally limited (Schedule 2). If no subsequent insurance premiums order were made before 4 pm on 30 June 1995, the Order would continue to apply to policies taking effect after that time pending a new order (Schedule 2 cl 1(2)).
Main concepts
The Order organises premium calculation into a small set of modular components and classification rules. Core concepts are:
Basic tariff premium (T): the baseline premium computed as the sum across classification parts Wa (wages attributable to a tariff classification) multiplied by the rate Ra in Table A (Schedule 3 cl 1(1)). Table A is exhaustive and granular, assigning percentage rates or special per‑capita amounts to named activities and industries, with many cross‑references where a row is to be rated “as for” another classification (Schedule A Table).
Wages and their determination: “wages” is the statutory concept in s 174(9) of the Act (Schedule 1 cl 1). For premium calculation, wages for a period are a reasonable estimate of monetary value of wages payable to workers, excluding wages covered by Schedule 8, calculated by insurer from returns, or determined by the WorkCover Authority where an employer disputes the insurer’s estimate (Schedule 1 cl 2(1)). If returns are missing, the insurer may treat the preceding equivalent period’s wages multiplied by 1.2 as the estimate (Schedule 1 cl 2(2)).
Classification and allocation (Table A and Notes): the employer’s business is mapped to tariff classifications in Table A. If an employer carries on a single business, use the classification that “most accurately describes the entire business” (Schedule A Note 3). If multiple separate and distinct businesses are carried on, each can have a different classification and the wages must be allocated accordingly (Notes 4-6). Certain activities (clerical support, management, head office, warehousing associated with manufacturing or retailing) are expressly excluded from separate classification and are treated as incidental (Note 9). Special per‑capita tariffs apply to particular activities (for example, jockeys, taxi drivers, some sporting contestants; Schedule A Notes 10 and Table entries).
Experience adjustment factor (S): a factor derived from an employer’s prior claims experience, but only available if the employer has been insured and supplied claim particulars for the immediately preceding two years; otherwise S is zero (Schedule 4 cl 1). Schedule 4 also extends the counting of prior insurance to periods when a predecessor carried on the business (Schedule 4 cl 3) and treats prior self‑insurance as if insured for the purpose of S where relevant (Schedule 4 cl 2).
Experience premium (E): a function of wages and claim costs in the current and previous 1-2 years. Schedule 5 sets different formulas depending on whether the premium is being calculated initially or after a completed period of insurance of less or at least 12 months. The Schedule supplies fixed numerical constants (F45 = 3.2, F46 = 2.2) and leaves some constants to be set by the Governor on the WorkCover Authority’s recommendation (F47, F48, F49) (Schedule 5 cl 1).
Excess surcharge factor (X): a modest surcharge (0.05) applies for category B employers where there is no agreement to repay the prescribed excess amount under s 160 of the Act, otherwise X is zero (Schedule 6).
Minimum premium for category B (Schedule 7): where a category B employer is not required to repay the prescribed excess under s 160 and the computed premium is below a floor, the premium is increased to $30 for domestic or similar workers or $80 for other policies (Schedule 7 cl 2).
Reduction for employers of previously injured workers (Schedule 8): wages for the first 12 months of employment for specified categories of newly employed previously injured or long‑term unemployed workers are excluded from the premium calculation if the employer applies under the WorkCover Authority’s guidelines and meets other Authority requirements (Schedule 8 cl 3-4).
Decision‑makers embedded in the scheme are the insurer, the WorkCover Authority and the Governor. The insurer determines classifications and computes estimates from employer returns; the employer may contest those calculations and seek WorkCover Authority determinations (Schedule 1 cl 2(1)(a)(ii), Schedule 3 cl 1(2)(b)). The Governor sets some parameters for E on recommendation from the WorkCover Authority (Schedule 5 cl 1(1)(b)). The WorkCover Authority issues guidelines for Schedule 8 applications and may determine classification disputes (Schedule 8 cl 4 and Schedule 3 cl 1(2)(b)).
Who it affects
Primary economic actors:
Employers: they pay the insurance premium. The Order distinguishes category A and category B employers (Schedule 1 cl 1). Category A status is triggered where the basic tariff premium for a policy, calculated as if for 12 months, would exceed $2,000. Category B employers are all other employers. Category affects minimum premium treatment (Schedule 7) and excess surcharge (Schedule 6).
Insurers (licensed insurers or former licensed insurers under the Act): they calculate premiums, determine classifications and estimates from employer returns, collect premiums, and pay contributions to statutory funds the cost of which is captured in defined contributions (Schedule 1 cl 1 definitions for premiums adjustment contribution and dust diseases contribution).
WorkCover Authority: it adjudicates disputes where employers disagree with an insurer’s estimate or classification (Schedule 1 cl 2(1)(a)(ii), Schedule 3 cl 1(2)(b)), issues guidelines for Schedule 8 applications (Schedule 8 cl 4) and assists the Governor with recommendations for some constants in the experience premium (Schedule 5 cl 1).
The Governor (executive) and the Gazette: the Governor, on recommendation of the WorkCover Authority, determines numerical constants F47-F49 in the experience premium formula and publishes them in the Gazette (Schedule 5 cl 1(1)(b)).
Workers (indirect): their wages are the base for premium calculations; Schedule 8 creates a targeted exclusion to encourage employers to hire certain previously injured or long‑term unemployed workers by excluding their first 12 months’ wages from premium calculations if conditions and application requirements are met (Schedule 8 cl 3).
Who pays and who decides:
Employers pay the computed premium to their insurer. The premium calculation is an insurer decision based on employer returns and the Table A classifications, subject to review by the WorkCover Authority if an employer disputes the insurer’s determination (Schedule 1 cl 2(1), Schedule 3 cl 1(2)).
Insurers make estimates, apply the tariff matrix and add statutory contributions by reference to the Act (Schedule 1 cl 1 definitions for premiums adjustment contribution and dust diseases contribution).
The WorkCover Authority adjudicates disputes and issues guidelines that condition access to Schedule 8 reductions (Schedules 3 cl 1(2)(b), 8 cl 4).
The Governor decides some exogenous constants used in experience premium calculation following technical recommendation procedures (Schedule 5 cl 1(1)(b)).
Distributional consequences and incentives evident from the text:
Employers with worse claims histories are exposed to higher E and S effects; conversely, those with low claims get lower S/E, creating direct financial incentives to reduce claim costs and report claims to qualify for S (Schedule 4 cl 1 and Schedule 5 cl 1).
Small employers who decline to agree to repay excesses (s 160) and therefore remain category B face a minimum premium floor and possibly an excess surcharge, concentrating a fixed cost on smaller employers that do not accept excess repayment obligations (Schedule 6 and Schedule 7).
Employers who hire workers meeting Schedule 8’s conditions receive a targeted reduction (exclusion of wages) but only if they apply and satisfy Authority requirements, creating an administrative compliance cost for accessing the benefit (Schedule 8 cl 3-4).
Timing and scope:
The Order is explicitly temporal and applies only to policies in a specified window (Schedule 2). That means the Order is a rate and method prescription for a particular premium year and should be read as such when advising clients about historical premiums or legacy claims.
Key duties and rights
Duties imposed by and actions required under the Order, as it appears in the text:
Employers must furnish returns in accordance with the regulations so insurers can calculate a reasonable estimate of wages (Schedule 1 cl 2(1)(a)(i)). If they fail to do so, the insurer may apply the multiplier rule (1.2) to the previous equivalent period’s wages (Schedule 1 cl 2(2)).
Employers who disagree with an insurer’s wages estimate or tariff classification may apply to the WorkCover Authority for a determination (Schedule 1 cl 2(1)(a)(ii); Schedule 3 cl 1(2)(b)).
Employers who wish to obtain the Schedule 8 exclusion must make an application in accordance with guidelines that the WorkCover Authority may issue. The Authority’s guidelines can specify form, manner and supporting documents and define continuity of employment or unemployment for eligibility (Schedule 8 cl 3-4).
Insurers are required to calculate the basic tariff premium T by reference to Table A, and to determine classifications and the part of total wages attributable to each classification on the basis of the returns supplied by employers (Schedule 3 cl 1(1)-(2)).
Insurers must incorporate additional contributions defined in Schedule 1 cl 1, namely dust diseases contribution and premiums adjustment contribution, as those are defined components of amounts associated with employers and insurers under the Act and its regulations; those contributions are relevant to the insurer’s overall premium accounting even though detailed collection mechanics are not spelled out in the Order.
The Governor (on WorkCover Authority recommendation) must determine some numerical scaling constants used in the experience premium formula and publish them in the Gazette (Schedule 5 cl 1(1)(b)).
Rights and procedural protections:
Employers have the statutory right to challenge insurer estimates or allocations by applying to the WorkCover Authority for a determination (Schedule 1 cl 2(1)(a)(ii) and Schedule 3 cl 1(2)(b)). The instrument expressly contemplates insurer determinations and authority review.
Employers that were self‑insurers for prior periods are treated as if they had been insured for the purposes of calculating the experience adjustment factor S, if that absence of insurance would otherwise prevent them from qualifying for S (Schedule 4 cl 2). That is a specific right/benefit embedded in the calculation rules.
Predecessor businesses are credited to an employer’s prior insurance and claims history when determining S and E, so business acquisitions carry entitlements and liabilities forward for premium calculation (Schedule 4 cl 3; Schedule 5 cl 1(3)).
Administrative duties and discretions:
The insurer has the initial practical duty and discretion to classify the business and determine wages attributable to each classification from employer returns (Schedule 3 cl 1(2)(a)). The WorkCover Authority acts as an internal administrative review body for disputes (Schedule 3 cl 1(2)(b)).
The WorkCover Authority also has the discretion to issue guidelines under Schedule 8 cl 4 to determine the application mechanics for accessing premium reductions. Those guidelines can shape operational burden and evidentiary expectations on employers.
Operational consequences for policy and contract design:
Employers deciding whether to accept an obligation to repay the prescribed excess under s 160 should account for the insurance premium effects: if they do not accept repayment obligations and they are category B, a minimum premium and an X surcharge may apply (Schedules 6-7). The Order therefore makes contractual choices between indemnifying the insurer for excesses and paying higher/fixed premiums salient.
Penalties and enforcement
The Order itself contains no express criminal sanctions, monetary penalties or a separate enforcement schedule. It sets calculation rules, classification duties and procedural routes for disagreement but does not prescribe specific penalties for non‑compliance within its text. Practical enforcement modalities and consequences evident from the instrument are:
Financial consequences via premium calculations. If an employer fails to supply returns, the insurer may estimate wages using a specified fallback method (Schedule 1 cl 2(2) , multiply the previous equivalent period’s wages by 1.2). That estimate increases the premium the employer must pay and functions as a financial enforcement mechanism rather than an express penalty.
Minimum premium uplift. For category B employers who do not accept an excess repayment obligation under s 160, the insurer must increase a computed premium below the floor to the statutory minimum ($30 for domestic workers, $80 for other policies) (Schedule 7 cl 2). This creates a binding financial effect which enforces the policy objective by raising premiums for small employers who refuse excess repayment agreements.
Excess surcharge. Where a category B employer has not agreed to repay the prescribed excess, an excess surcharge factor of 0.05 applies (Schedule 6). Again this is a monetary adjustment rather than a formal penalty.
Dispute resolution mechanisms. An employer disputing an insurer’s estimate or determination has a route to the WorkCover Authority (Schedule 1 cl 2(1)(a)(ii), Schedule 3 cl 1(2)(b)). The Order assumes the Authority’s determinations are binding for premium calculation purposes but does not set out enforcement steps to compel insurer compliance with Authority determinations; those enforcement powers, if any, lie in the Act and regulations which are referenced but not reproduced in this document (Schedule 1 cl 1 defines the Act and regulations).
Administrative prerequisites for reductions. The Schedule 8 wage exclusion is only available where the employer applies under the WorkCover Authority’s guidelines and satisfies any additional requirements set by the Authority (Schedule 8 cl 3-4). Failure to comply with application requirements denies the financial benefit.
What this instrument does not do, as to penalties and enforcement:
It does not include express criminal offences or civil penalty provisions in the text provided. Enforcement therefore depends on financial mechanics (estimates, minimum premiums, surcharges) and the broader enforcement framework of the Act and the regulations, which the Order references but does not restate (Schedule 1 cl 1 definitions).
It does not specify time limits or appeal routes beyond applying to the WorkCover Authority for determinations of disputed estimates or classifications. The text is silent on subsequent merits or judicial review rights; those would flow from the Act and general administrative law, not from the Order itself.
Where enforcement action is necessary beyond the premium accounting mechanics (for example, compelling returns or sanctioning deliberate non‑reporting), practitioners should consult the Act and the regulations cited in the Order, because this instrument treats those documents as the locus of broader statutory powers and procedural detail (Schedule 1 cl 1 and Schedule 2 cl 2 refer to exemptions set out in s 168(4) of the Act and the Workers Compensation (Insurance Premiums) Regulation 1987).
How it interacts with other laws
The Order explicitly integrates with the Workers Compensation Act 1987 (the Act) and the Workers Compensation (Insurance Premiums) Regulation 1987 in multiple, specific ways:
Definitions and cross‑references. The Order imports terminology and external definitions: “the Act” is the Workers Compensation Act 1987 and “wages” is defined by reference to s 174(9) of the Act (Schedule 1 cl 1). “Insurer” is defined as a licensed insurer within the meaning of the Act (Schedule 1 cl 1).
Section 160 (repayment of prescribed excess) is directly referenced. The excess repayment mechanics under s 160 of the Act affect premium treatment here. Schedule 6 sets X = 0.05 for category B employers where there has been no agreement to repay the prescribed excess within the meaning of s 160 (Schedule 6(a)). Schedule 7 similarly conditions minimum premium liability on whether the employer is required to repay the prescribed excess under s 160 (Schedule 7 cl 1).
Contributions to statutory funds. Schedule 1 defines “premiums adjustment contribution” as equivalent to the part of contributions payable by an insurer to the Premiums Adjustment Fund under s 208 of the Act that relates to the employer’s premium. The “dust diseases contribution” references insurer contributions to the Workers’ Compensation (Dust Diseases) Fund and the Dust Diseases Reserve Fund. Those are fund collection mechanisms under the Act; the Order treats them as embedded parts of insurance accounting.
Regulatory interaction. The Order repeatedly defers to the Workers Compensation (Insurance Premiums) Regulation 1987 for procedural details, including return forms and the definition of cost of claims (Schedule 1 cl 2(1)(a)(i), Schedule 5 cl 2). Schedule 2 cl 2 notes that certain policies are exempt from the Order under s 168(4)(a) and (b) of the Act and by the Regulation.
Administrative interface. The WorkCover Authority plays a quasi‑regulatory adjudicatory role under the Act. The Order uses that statutory actor to resolve disputes about insurer estimates and classifications (Schedule 1 cl 2(1)(a)(ii) and Schedule 3 cl 1(2)(b)). It also gives the Authority the power to issue guidelines directing employer applications for Schedule 8 reductions (Schedule 8 cl 4).
Executive determination. The Governor is given a role under this Order to set parameters used in the experience premium formula, but only on the WorkCover Authority’s recommendation and subject to Gazette notification (Schedule 5 cl 1(1)(b)). That ties premium formula constants to executive decision‑making in the Act’s administrative architecture.
Practical legal interactions and implications:
To advise an employer or insurer, a practitioner must read this Order alongside the Workers Compensation Act 1987 and the Insurance Premiums Regulation because (1) wages is an Act term (s 174(9)), (2) entitlement to surcharge/excess and minimum premium references s 160 and s 168(4) of the Act, and (3) the Order relies on regulatory requirements for returns and for the definition of claim costs (Schedule 5 cl 2). The Order is not self‑contained on those points.
The Order’s reliance on the WorkCover Authority for determinations and guidelines means that the Authority’s administrative practice and any guidelines it issues under the Act can materially affect how the Order operates in practice, for example the evidentiary requirements and timing for Schedule 8 applications or the detail of returns referenced for wage estimation.
Where variables or constants are to be set by the Governor (F47-F49), there is an interaction between the executive,on the WorkCover Authority’s recommendation,and the statutory scheme that may alter employer calculations. Those Governor determinations are external inputs set under the Act’s delegated‑legislation framework.
The Order does not attempt to displace or summarise the Act’s broader enforcement powers, appeal routes or definitions. For a complete compliance and risk assessment, the Act and the Insurance Premiums Regulation must be read in conjunction with this instrument.
Amendment history
The text provided is a self‑contained Order and does not include an internal amendment history. What the instrument itself records:
The Order was framed for a specific period (policies taking effect on or after 4 pm on 30 June 1994 and before 4 pm on 30 June 1995, Schedule 2 cl 1). The Order anticipates the possibility that a further insurance premiums order might not be made before 30 June 1995 and provides a temporary continuation mechanism for policies after that date pending a new order (Schedule 2 cl 1(2)).
The Order contains no schedules, notes or marginal notes reporting prior amendments, repeal dates, or historical variations within the text supplied.
What is absent and must be checked externally:
The Order does not include information on whether it has been subsequently amended, repealed, superseded or preserved in force beyond the explicit temporal application. It does not state the date of commencement (other than the policy application dates), nor does it record any later modifications.
The Order refers to parameters (F47-F49) that the Governor will determine on the recommendation of the WorkCover Authority and notify in the Gazette (Schedule 5 cl 1(1)(b)). Any such Gazette notices or Governor determinations would constitute material amendment‑by‑instrument in practice; the Order itself does not include those values.
The issuer should consult the official legislative register, the Gazette and the WorkCover Authority records for a definitive amendment history, Governor notices, or subsequent Orders replacing this instrument.
For practical advice: do not rely on the supplied text alone for current law. The Order is explicitly time‑targeted and references external, changeable parameters. A factual amendment record, revocation or replacement can alter applicability; consult the parliamentary or state legislation database and the Gazette for the formal amendment and repeal history before relying on this Order for present compliance.
Litigation history
The instrument text supplied contains no litigation history, no reference to judicial or tribunal decisions, and no case citations. The Order does reference statutory actors and sections of the Workers Compensation Act 1987 that may have been the subject of litigation elsewhere, but no cases are named or summarised in this instrument.
Consequences for legal practitioners and researchers:
There are no judicial constructions or authorities provided in the text to guide interpretation of ambiguous terms in this Order. Where terms are ambiguous (for example, allocation between “separate and distinct businesses” in Schedule A Notes 4-6 or the meaning of wages under s 174(9) of the Act), one must look to case law under the Act and administrative decisions of the WorkCover Authority for interpretive guidance.
Disputes under this Order would likely traverse administrative law and workers compensation jurisprudence, but no decisions applying this Order are recorded in the instrument. Any litigation history affecting the Order’s operation (for example, judicial review of an Authority determination about tariff classification or challenge to an insurer’s use of the multiplier in Schedule 1 cl 2(2)) must be sought in external case law databases.
If advising a client about likely judicial outcomes on interpretation (for example, what constitutes “incidental” operations for classification purposes under Schedule A Note 3 or the threshold mechanics for category A), cite relevant Authority guidelines and precedents from the Act’s case law rather than this Order alone.
In short, the Order provides the statutory rules but no court or tribunal expositions are included; any litigation history relevant to interpretation must be researched in external judicial and tribunal databases.
Gotchas
This Order contains several detail points and drafting features that create traps for the unwary. The following are material “gotchas” drawn directly from the instrument that merit attention when advising clients or processing premiums:
Temporal scope and likely obsolescence. The Order applies to policies taking effect between 4 pm on 30 June 1994 and 4 pm on 30 June 1995 (Schedule 2 cl 1). It contains a temporary continuation clause if no subsequent order is made by 30 June 1995 (Schedule 2 cl 1(2)). Do not assume the Order is current; verify with legislative records and Gazette notices for superseding orders and for Governor‑set constants (F47-F49) in Schedule 5 cl 1(1)(b).
Wages estimation penalty multiplier. If an employer fails to furnish returns, the insurer may estimate wages for the current relevant period by multiplying the previous equivalent period’s wages by 1.2 (Schedule 1 cl 2(2)). That fixed multiplier can substantially increase a premium and operates practically as an enforcement mechanism. Employers must therefore timely and accurately supply regulatory returns.
Exclusions and double counting: Schedule 8 excludes certain wages from the premium base, but the text requires an application and satisfaction of WorkCover Authority requirements for the exclusion to apply (Schedule 8 cl 3-4). The exclusion is limited to the first 12 months of employment for narrowly defined categories of workers (see Schedule 8 cl 3(1)(a) and (b) with specific date windows). Practitioners should not assume automatic exclusion and must check the Authority’s guidelines.
Category A threshold is based on a notional 12‑month basic tariff premium. Category A is defined by the basic tariff premium that would be payable assuming the period is 12 months, irrespective of the actual period (Schedule 1 cl 1(1) definition of category A employer). That creates a notional annualisation effect when deciding whether the employer is category A or B.
Tariff classification rules are detailed and counterintuitive in parts. The Table A Notes (Schedule A) say there is no tariff classification of “Clerical Staffs,office work” and “Commercial Travelling”: clerical wages attract the employer’s business rate (Note 7). The Notes also specify that certain activities (head office, warehousing associated with manufacturing or retailing) must be treated as incidental, not separate businesses (Note 9). Misclassification can materially change T; insurers make initial judgments but the employer can apply to the WorkCover Authority if in dispute (Schedule 3 cl 1(2)).
Per‑capita and special rates. Table A contains per‑capita charges for some activities (for example, jockeys $11 per mount, taxi drivers $3 per shift, householder private $5 per capita per annum, sporting contestants $20-$45 per bout/game; Schedule A Table and Note 10). Care is needed to identify when wages should be replaced by per‑capita rates.
External parameters set by third parties. F47-F49 are to be determined by the Governor on the WorkCover Authority’s recommendation and published in the Gazette (Schedule 5 cl 1(1)(b)). Practitioners must confirm the current values of these constants before computing experience premium E.
Prior self‑insurance treated as insurance for S. If an employer was self‑insured within the 2‑year lookback for S, Schedule 4 cl 2 treats that period as if the employer had been insured and supplied particulars, for the purpose of qualifying for S. This provision benefits employers acquiring experience credit but also requires documentary proof of prior self‑insurance and claims particulars.
Predecessor business carry‑forward. The Order requires inclusion of a predecessor’s claims and wages when calculating C1/C2 and W1/W2 for experience premium and S where appropriate (Schedules 4 cl 3 and 5 cl 1(3)). That means acquisitions can bring both claims history and wage base into the buyer’s premium calculations; acquisition due diligence must include claims and payroll history.
No penalties specified inside the Order. Because the Order omits express enforcement penalties, disputes about noncompliance will depend on the Act and regulations for formal sanctions. Practitioners must therefore consult the Act for disciplinary or enforcement powers beyond premium adjustments.
Interaction with s 168(4) exemptions. The Order expressly excludes policies exempted by s 168(4)(a) and (b) of the Act and by the Workers Compensation (Insurance Premiums) Regulation 1987 (Schedule 2 cl 2). Ensure a client’s policy is not caught by those exemptions before applying the Order’s calculation rules.
The images in the source include formulae visually embedded. Where the text references formula images (Schedules 3, 4, 5), the instrument supplies variable definitions in words (Wa, Ra, T, C0, C1, C2, W0, W1, W2 and fixed constants). Practitioners must reconstruct the precise algebra from the textual variable definitions and the official published formulae and must verify Governor‑set constants in the Gazette.
In sum, accurate premium computation under this Order requires careful classification against Table A, obtaining and retaining complete returns, active use of the WorkCover Authority’s dispute and guideline processes, and verification of Governor issued constants where needed.
How to comply
Actionable compliance checklist for insurers, employers and advisors based on the Order’s provisions:
For employers
Furnish returns on time in the form and manner required by the Workers Compensation (Insurance Premiums) Regulation 1987. The insurer uses those returns to estimate wages for premium calculation (Schedule 1 cl 2(1)(a)(i); Schedule 3 cl 1(2)(a)). Missing returns exposure: insurer may multiply prior equivalent wages by 1.2 to estimate current wages (Schedule 1 cl 2(2)).
Keep complete payroll records and claims particulars for at least the two years preceding any premium calculation to establish W1/W2 and C1/C2 where relevant for experience premium calculations (Schedule 5 cl 1 definitions of W1, W2, C1, C2).
If disputing an insurer’s estimate of wages or a tariff classification, submit the dispute to the WorkCover Authority promptly (Schedule 1 cl 2(1)(a)(ii); Schedule 3 cl 1(2)(b)). Collate documentary evidence showing the nature of the business, allocation of employees, payroll by activity and any predecessor business history.
If seeking the Schedule 8 wage exclusion (employing specified previously injured or long‑term unemployed workers), make an application to the WorkCover Authority in the form and with the documents the Authority’s guidelines require; ensure employment meets the continuity and date requirements listed in Schedule 8 cl 3 and that the employment lasts at least 12 continuous weeks or meets the other conditions.
Understand category status: compute the basic tariff premium T as if for 12 months to check whether the business is category A (T > $2,000) or category B (Schedule 1 cl 1). Category B employers should assess consequences of not agreeing to repay the prescribed excess under s 160 because Schedule 6 and Schedule 7 affect their premium.
For insurers
Apply Table A carefully and allocate wages (Wa, Wb …) to the correct tariff classifications. Where employer’s business description is unclear, document the basis of the classification and the returns relied upon (Schedule 3 cl 1(1)-(2)).
When employers fail to produce returns, use the fallback multiplier (previous equivalent period wages times 1.2) as permitted by Schedule 1 cl 2(2) and record evidence of attempts to obtain returns and the basis for applying the multiplier.
Compute basic tariff premium T = Σ (Wa × Ra) per Schedule 3 cl 1(1) and then apply experience adjustment S (Schedule 4), experience premium E (Schedule 5), excess surcharge X (Schedule 6), and minimum premium rules for category B where applicable (Schedule 7). Ensure correct inclusion/exclusion of wages under Schedule 8 only where the employer has satisfied WorkCover Authority guidelines.
Maintain systems to accept and process employer applications to the WorkCover Authority, and to implement Authority determinations. Document any classifications or wage estimates given, the reasons, and the returns used.
Track Governor and WorkCover Authority notices (especially the Gazette for F47-F49 values under Schedule 5 cl 1(1)(b)) and adjust calculation engines when those values are published.
Account for statutory contributions defined in Schedule 1 cl 1: dust diseases contribution and premiums adjustment contribution. Ensure the overall premium accounting feeds into insurer ledger and reporting consistent with the Act and regulations.
For advisers and compliance officers
Cross‑check the definition of “wages” against s 174(9) of the Act when advising on what payments to include in the premium base. The Order imports that Act definition (Schedule 1 cl 1).
When evaluating the benefit of hiring a worker who might qualify under Schedule 8, review WorkCover Authority guidelines and keep evidence attesting to dates of injury, prior employment, periods of incapacity and unemployment as those are preconditions for exclusion (Schedule 8 cl 3).
For acquisitions and restructures, include claims history due diligence. Predecessor periods are brought into S and E calculations (Schedule 4 cl 3 and Schedule 5 cl 1(3)), and prior self‑insurance can be treated as insurance for S (Schedule 4 cl 2).
Where an employer is considering whether to accept an obligation to repay the prescribed excess under s 160, quantify the trade‑off between expected lower premium (avoid X and minimum premium consequences) and the contingent liability created by accepting repayment obligations.
Maintain a compliance calendar around Gazette notices and WorkCover Authority communications because certain constants required for premium computation are not specified in the Order itself and must be checked in external publications (Schedule 5 cl 1(1)(b)).
Recordkeeping and audit
Keep copies of all returns supplied to insurers and all insurer calculations and communications, including any use of the Schedule 1 cl 2(2) multiplier, for at least the two years used in the experience premium lookback, because those documents underpin entitlement to S and E and will be required in any dispute before the WorkCover Authority (Schedules 4 and 5).
Retain application materials and Authority correspondence for Schedule 8 claims, and evidence that an eligible worker satisfied the required continuity of unemployment or incapacity periods.
Practical timing and process tips
Start the classification conversation early. Misallocation of wages across tariff classifications is a common source of dispute; produce contemporaneous job descriptions and payroll allocations to reduce disagreements with insurers.
If an employer is close to the $2,000 annualised threshold for category A, run sensitivity analysis because category determination affects minimum premiums and surcharge exposure.
Do not rely on assumed constants. Before finalising premiums for clients, confirm the Governor‑determined constants (F47-F49) in the Gazette and check the WorkCover Authority’s current guidelines for Schedule 8 applications.
By following these procedural steps, employers and insurers will align with the calculation mechanics and administrative processes mandated in the Order.
(3) The value of any amount of money calculated or included in a calculation under this Order is to be expressed in dollars.
(4) 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
(1) 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.
(2) If at any time the employer has failed to furnish the returns in respect of any relevant period of insurance and the monetary value of the wages concerned has not been ascertained, the estimate of the monetary value of those wages is taken to be such amount as is calculated by multiplying the monetary value (or reasonable estimate) of wages for the immediately preceding equivalent period of insurance by 1.2.
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 1994 and before 4 pm on 30 June 1995.
(2) If, before 4 pm on 30 June 1995, 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.
3 Employers who acquire business etc
3 Employers who acquire business etc
3 Employers who acquire business etc
The period referred to in clause 1 (a) during which an employer has been insured under a policy or policies and supplied particulars of claims includes any period during which a predecessor of the employer has been so insured and supplied particulars.
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.
F45 is 3.2.
F46 is 2.2.
F47, F48 and F49 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.
(3) If during any past period referred to in C1, C2, W1 or W2 in the formula in subclause (1) (a) a predecessor of the employer was insured under a policy or policies:
(a) the cost of claims for the employer during that period includes, for the purposes of C1, and C2, the cost of claims for the predecessor in respect of the business acquired by the employer, and
(b) the wages payable to workers by the employer during that period includes, for the purposes of W1 and W2, the wages payable to workers by the predecessor in respect of the business acquired by the employer.
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 inju
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