This Order sets the mechanical rules for calculating workers’ compensation insurance premiums for policies effective between 4 pm 30 June 1995 and 4 pm 30 June 1996. It prescribes a tariff table, formulae for a basic tariff premium, experience adjustments and experience premiums, plus minimums, maximums, surcharges and special reductions. Employers pay the premiums; licensed insurers calculate and collect them; the WorkCover Authority resolves classification or wage disputes and issues guidance. The Order therefore fixes payment, reporting and classification incentives and the administrative steps insurers and employers must follow.
This Order sets the mechanics for calculating workers compensation insurance premiums for policies taking effect between 4 pm on 30 June 1995 and 4 pm on 30 June 1996, and provides transitional rules if a further Insurance Premiums Order is not made before that latter date (Schedule 2, cl 1). It defines the components that combine to determine the premium an employer pays: a basic tariff premium (T) determined by industry classification and wages (Schedule 3), an experience adjustment factor (S) based on recent claims history (Schedule 4), an experience premium (E) calculated from claim cost and wages over specified prior periods (Schedule 5), an excess surcharge factor (X) for certain employers who do not agree to repay excesses (Schedule 6), minimum premiums for certain smaller employers (Schedule 7), reductions that exclude particular wages (Schedule 8), and a ceiling on premiums (Schedule 9). The instrument also supplies extensive definitions and administrative rules in Schedule 1, and Table A in Schedule A sets the tariff classification codes and the basic premium rates or special methods for each industry or activity.
Mechanically, the Order requires insurers to determine wages by reference to employer returns under the regulations or, if the employer disputes an insurer’s estimate, by reference to a determination of the WorkCover Authority (Schedule 1, cl 2; Schedule 3, cl 2). Where returns are missing, an estimate can be inflated automatically by a factor of 1.2 (Schedule 1, cl 2(2)). The basic tariff premium is the sum across classification bands of the wages attributable to each classification multiplied by the corresponding rate number from Table A (Schedule 3, cl 1). The experience adjustment factor S is zero unless the employer has been insured and supplied particulars of claims for the two immediate prior years, in which case S is a formula using the basic tariff premium (Schedule 4, cl 1). The experience premium E is a function of wages and claim-cost totals across different reference periods, with different formulae depending on whether the calculation is for an initial/short period or for a full 12-month period (Schedule 5, cl 1). The Order also prescribes a 0.05 excess surcharge factor for category B employers who have not agreed to repay prescribed excesses for claims arising in the period (Schedule 6). Minimum premiums for category B employers who do not accept agreed excesses are fixed at $30 for domestic or similar workers and $80 for other policies (Schedule 7, cl 2). Schedule 8 allows employers to apply to have wages of certain previously injured or long-term unemployed workers excluded from the premium base for their first 12 months of employment, subject to application and WorkCover guidelines. Schedule 9 imposes a cap on the premium by scaling the immediately preceding period's premium in proportion to changes in wages, but the cap applies only if required returns and consistent tariff classifications have been furnished (Schedule 9, cls 1-3).
Current sections
Direct links to the current provisions in Insurance Premiums Order (1995–96).
24
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 9
Maximum premium
Schedule 9 Maximum premium
Schedule 9 Maximum premium
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 | 11.80% |
| 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—Mfg and/or Repairing (rate as for Engineering (b)). | | |
| Aerated Water and/or Soft Drink Mfg (rate as for Grocery Mfg). | | |
| Aerial Agricultural Services (rate as for Farming and Grazing). | | |
| Aeroplane and/or Aeroplane Engine Mfg and/or Repairing (rate as for Engineering (b)). | | |
| Aged Care Hostels | 515 | 2.93% |
| Agricultural Implement Mfg (rate as for Engineering (b)). | | |
| Agricultural Societies (rate as for Pleasure Grounds). | | |
| Air Charter Services noc (rate as for Air Transport Operators). | | |
| Air Conditioning Maintenance and Services (rate as for Engineering (b)). | | |
| Air Conditioning Plant Mfg and Installing (rate as for Engineering (c)). | | |
| Air Transport Operators noc | 535 | 1.62% |
| Airport Operators noc (rate as for Air Transport Operators noc). | | |
| 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 | $60.00 per capita per game |
| (b) Other—including Professional Sporting Activities noc | 531 | 2.93% |
| 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)). | | |
| Aviation Clubs (rate as for Air Transport Operators noc). | | |
| 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 | 3.58% |
| (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 | 1.09% |
| 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 Commercial Agency Services). | | |
| Biscuit Mfg | 546 | 2.93% |
| 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 | 2.93% |
| 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 Commercial Agency 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 | 4.37% |
| 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 | $25.00 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(d) Wood (rate as for Woodworking noc). | 560 | 2.93% |
| 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 | 6.50% |
| Bridge Building (rate as for Road etc Making). | | |
| Broadcasting and Television | 694 | 0.73% |
| 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 | 7.93% |
| 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 | 5.33% |
| 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 | 1.97% |
| 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 | 7.93% |
| Case Mfg (see Box Mfg). | | |
| Casinos (rate as for Athletic, Sports etc (b)). | | |
| 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 | 2.40% |
| 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 | 0.89% |
| 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 | 4.37% |
| Clockmaking and/or Repairing (rate as for Umbrella Mfg etc). | | |
| Clothing Mfg noc | 607 | 2.40% |
| Clubs:(a) Aviation (rate as for Air Transport Operators noc).(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 | 1.09% |
| Commercial Agency Services noc | 619 | 0.49% |
| 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 Pumping Contractors (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 | 621 | 4.37% |
| (Abattoirs, Child-minding Centres, Electric Light and Power Supplying, Gas Works and Quarries at the respective rates for such). | | |
| Corset Mfg—not factories (rate as for Tailoring (b)). | | |
| Cosmetic Mfg (rate as for Chemical etc). | | |
| Cotton Ginneries and Mills (rate as for Woollen etc Mills). | | |
| Cotton Picking and Growing (rate as for Farming and Grazing). | | |
| Courier Services | 624 | 1.09% |
| 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). | | |
| Crop Dusting—Aerial (rate as for Farming and Grazing). | | |
| 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 | 4.37% |
| 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 | 0.60% |
| 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 Commercial Agency 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 | 2.93% |
| 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 | 4.37% |
| 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 | 4.37% |
| 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 | 3.58% |
| 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 | 1.62% |
| 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 | 7.93% |
| (b) Light Repetition | 914 | 3.58% |
| (c) noc | 657 | 5.33% |
| 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 | 9.67% |
| 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 | 5.33% |
| 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 | 3.58% |
| 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 | 0.38% |
| 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 | 4.37% |
| 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)). | | |
| Florist (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 and/or Vegetable Growing). | | |
| Forwarding Agencies:(a) Carrying (rate as for Carrying and Carting).(b) Other (see Importing etc). | | |
| Foundries:(a) Ferrous (Iron and Steel only) | 675 | 9.67% |
| (b) Other Metals | 676 | 5.33% |
| 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 Growing—including own packing | 679 | 5.33% |
| Fruit and/or Vegetable Wholesaling and Distribution (rate as for Grocery Mfg). | | |
| Fruit Drying and Packing (rate as for Fruit and/or Vegetable Growing). | | |
| Fumigating (rate as for Chemical etc). | | |
| Furniture Mfg | 682 | 4.37% |
| 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 | 4.37% |
| 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 | 1.62% |
| Glass Merchandising:(a) Retail (rate as for Retail Shops). | 689 | 5.33% |
| (b) Other | | |
| Glass and Glass Bottle Mfg (rate as for Engineering (b)). | | |
| Glazing (rate as for Glass Merchandising (b)). | | |
| Golf Driving Ranges (rate as for Athletic, Sports etc (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 | 3.58% |
| 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 | 3.58% |
| 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 Air Transport Operators noc). | | |
| Hotel-Motels (rate as for Hotels). | | |
| Hotels | 710 | 2.93% |
| 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 | 1.97% |
| (b) Other (rate as for Commercial Agency Services noc). | | |
| 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). | | |
| International Airlines (rate as for Air Transport Operators noc). | | |
| Investigating Agencies (rate as for Security Services). | | |
| Iron and Steel Merchants (rate as for Engineering (c)). | | |
| Irrigation Channel Work (rate as for Waterworks). | | |
| Jewellery Mfg (rate as for Retail Shops). | | |
| Job Printing (rate as for Printing). | | |
| Jockeys | 723 | $15.00 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 | 3.58% |
| Lead Works (rate as for Foundries (b)). | | |
| Leather Goods Mfg noc | 733 | 5.33% |
| 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 | 5.33% |
| 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 | 1.62% |
| Locks and Guns—Repairing and/or Dealing (rate as for Retail Shops). | | |
| Logging Timber (rate as for Sawmilling). | | |
| Log Transporting—from bush to mill (rate as for Sawmilling). | | |
| Loose Cover—Furniture—Mfg (rate as for Tailoring (b)). | | |
| Lotteries (rate as for Financial Institutions). | | |
| Machinery Dealing and/or Repairing noc—Second Hand (rate as for Machinery Merchandising etc). | | |
| Machinery Mfg noc (see Engineering). | | |
| Machinery Merchandising, Importing and Agencies noc | 747 | 3.58% |
| Mail Contracting—Delivery and Collection (rate as for Courier 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). | | |
| 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 (rate as for Courier Services). | | |
| Metal Ceiling Mfg (rate as for Engineering (c)). | | |
| 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 | 7.93% |
| (b) Gold and Other Mining (including Broken Hill and district). | 778 | 11.80% |
| (i) Underground Operations | | |
| (ii) Dredging and/or Sluicing and other Surface Operations | 780 | 2.40% |
| (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 | 1.97% |
| 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 | 2.93% |
| Motor Vehicle Industry:(a) Selling—including Service Stations—no repairing | 786 | 1.32% |
| (b) Garage and Service Stations—repairing | 787 | 2.40% |
| (c) Manufacturing and assembling new vehicles (rate as for Engineering (c)). | | |
| Motor Vehicle Rental Services (see Motor Vehicle Industry). | | |
| Motor Vehicle Washing and/or Cleaning (rate as for Motor Vehicle Industry (b)). | | |
| Municipal Services (see Corporation Services). | | |
| Museums (rate as for Theatres). | | |
| Mushroom Growing (rate as for Gardening (b)). | | |
| 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 | 4.37% |
| Nut-Edible—Shelling, Roasting and Packing (rate as for Grocery Mfg). | | |
| Office Machine Importing and/or Dealing (no manufacturing or assembly) | 796 | 0.49% |
| 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 | 1.32% |
| 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 and/or Vegetable 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 | 6.50% |
| 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 | 2.93% |
| 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 | 0.38% |
| 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 | 3.58% |
| (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 | 3.58% |
| Plumbing and Gasfitting Services | 825 | 4.37% |
| 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 | 5.33% |
| Poultry Feed Mfg (rate as for Grocery Mfg). | | |
| Poultry Processing | 830 | 11.80% |
| Pressure Treating Timber (rate as for Woodworking noc). | | |
| Printing | 833 | 1.62% |
| Printing Materials Mfg (rate as for Chemical etc) | | |
| Printing Trade Services noc (rate as for Printing). | | |
| Prisons/Correctional Centres (rate as for Security Services). | | |
| Private Enquiry Agencies (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:(a) Repairs to Buildings (rate as for Building noc).(b) Building Maintenance Services (rate as for Caretaking). | | |
| Public Works noc (rate as for Building noc). | | |
| Publishing:(a) Publishing and Printing (rate as for Printing).(b) Other | 741 | 0.89% |
| Pump and/or Windmill Mfg and/or Erecting (rate as for Engineering (a)). | | |
| Quarries | 838 | 6.50% |
| 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 | 9.67% |
| 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 Commercial Agency Services). | | |
| Real Estate Valuers (rate as for Commercial Agency 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 Grocery Mfg etc). | | |
| Regional Passenger Airlines (rate as for Air Transport Operators noc). | | |
| Religious Institutions noc (rate as for Churches). | | |
| Residential Colleges (rate as for Motels). | | |
| Residential Property Operators noc (rate as for Financial Institutions). | | |
| Restaurants | 846 | 2.40% |
| Retail Shops | 847 | 1.97% |
| 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 | 5.33% |
| Road and/or Railway Making—ie making new roads and railways | 850 | 5.33% |
| 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 | 6.50% |
| 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 | 6.50% |
| Sausage Casing and Gut Mfg (rate as for Chemical etc). | | |
| Sawmilling | 862 | 11.80% |
| Scale Mfg:(a) Weighbridges and Other Heavy Scales (rate as for Engineering (a)).(b) Light Scales only (rate as for Engineering (b)). | | |
| Scheduled Domestic Airlines (rate as for Air Transport Operators noc). | | |
| 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 | 3.58% |
| 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). | | |
| Sign Making (rate as for Engineering (b)). | | |
| 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 | 2.93% |
| 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 Merchants (rate as for Engineering (c)). | | |
| Steel Mfg (rate as for Engineering (a)). | | |
| Stevedoring—including Container Terminals | 893 | 6.50% |
| 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 | 2.40% |
| 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 | 5.33% |
| 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 | $4.20 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). | | |
| Telemarketing (rate as for Commercial Agency Services). | | |
| 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 | 1.32% |
| 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 | 5.33% |
| Timber Products Manufacturing noc (rate as for Woodworking). | | |
| Tobacco, Cigar and Cigarette Mfg | 913 | 2.40% |
| 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 Commercial Agency Services). | | |
| Transfer Paper Pattern Making (rate as for Printing). | | |
| Transformer Mfg (rate as for Engineering (c)). | | |
| Travel Agencies (rate as for Commercial Agency 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 | 1.09% |
| Undertaking Services | 923 | 3.58% |
| 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)). | | |
| Vegetable Growing (rate as for Fruit and/or Vegetable Growing). | | |
| Vending, Weighing and/or Coin Slot Machine Shops and the like (rate as for Retail Shops). | | |
| Vessels: | | |
| (a) Ferries and Other Vessels noc | 926 | 3.58% |
| (b) Trawlers and Other Fishing Vessels | 933 | 9.67% |
| 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 and/or Vegetable 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 | 4.37% |
| 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 | 3.58% |
| Wine and/or Spirit Merchandising—Wholesale | 948 | 1.62% |
| 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 | 5.33% |
| Woollen and Other Textile Mills | 956 | 4.37% |
| 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 | 4.37% |
| 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.
The Order cross-references the Workers Compensation Act 1987 and associated regulations repeatedly. It distinguishes certain claim types excluded from experience premium calculations, for example journey claims and recess claims as specified in the Act (Schedule 5, cl 1). It gives roles to the insurer (initial classification and calculation), the employer (supply returns; apply for reductions; agree or decline repayment of prescribed excesses), and the WorkCover Authority (determine disputed wages or classifications; issue guidelines; recommend numbers to the Governor for F52-F54) as decision points that alter cost outcomes.
Official rationale statements are implicit rather than set out in a second-reading or explanatory memorandum inside this text. The mechanics indicate objectives commonly associated with schedule-based premium systems: to allocate premium costs by industry risk, to adjust for employer-specific claims experience, to deter small employers from offloading risk without facing minimums, and to provide transitional and administrative procedures where data is missing. The Order operationalises those aims through specific formulas, reporting requirements and caps. The remainder of this note describes the main concepts, the parties affected, the duties and rights created, the enforcement and interaction with other laws, and practical compliance guidance, grounded in the text of the instrument.
Main concepts
The Order is a rulebook for premium pricing. Its primary conceptual building blocks are: basic tariff premium (T), experience adjustment factor (S), experience premium (E), excess surcharge factor (X), minimum and maximum premiums, and targeted exclusions for particular wages. Each component maps to a concrete arithmetic or procedural rule in the Schedules.
Basic tariff premium (T). Schedule 3(1) expresses T as the sum across tariff classifications of the portion of wages (Wa, Wb … Wn) attributable to each classification multiplied by the corresponding percentage rate (Ra, Rb … Rn) from Table A. Table A (Schedule A) lists rate numbers and percentage rates for hundreds of industry classifications, and also specifies alternative calculation methods for particular activities where Column 3 departs from the simple percentage rule (Schedule 3, cl 2; Schedule A Notes). The tariff classification is defined by the employer’s business or industrial activity; if the employer carries on more than one separate and distinct business, Note 4 to Schedule A requires separation of wages by business for rating purposes. The insurer initially determines the applicable classifications by reference to returns under the regulations or else the WorkCover Authority resolves disputes (Schedule 3(2)).
Determination of wages. Schedule 1, cl 2 establishes that "wages" for premium-calculation purposes are generally a reasonable estimate of the monetary value of all wages payable in the period, excluding wages to which Schedule 8 applies. The insurer’s estimate is to be made by reference to employer returns under the regulations; where the employer disagrees it can apply to the Authority for an estimate. Critically, if an employer fails to furnish returns and the monetary value of wages cannot otherwise be ascertained, the Order instructs a default multiplier of 1.2 applied to the immediately preceding equivalent period’s wages (Schedule 1, cl 2(2)).
Experience adjustment factor (S). Schedule 4 provides S is zero unless an employer has been insured for the two years immediately preceding the period and supplied particulars of claims in that time, in which case S is computed by a formula expressed in the Schedule. The Schedule also treats prior self-insurer periods as if the employer had been insured for those years for the purpose of eligibility (Schedule 4, cl 2), and includes predecessor periods where a business was acquired (Schedule 4, cl 3).
Experience premium (E). Schedule 5 sets out two separate formulae. For initial premiums or renewals prior to expiration, and for short periods after expiration of the relevant period (less than 12 months), one formula applies; a different formula applies when calculating E for a period of 12 months or longer after that period has expired. The formulae use W, W0, W1, W2 (wage totals for current, recent and second-last 12-month periods) and claim cost totals C0, C1, C2. The Schedule fixes some constants (F50 = 3.2; F51 = 2.2) and leaves others (F52, F53, F54) to be set by the Governor on the recommendation of the WorkCover Authority and published in the Gazette (Schedule 5, cl 1). The Schedule excludes certain claim types from the cost-of-claims totals: C1 and C2 do not include costs under section 10 (Journey claims) of the Act; C0 excludes costs under sections 10 and 11 (Journey and Recess claims) (Schedule 5, cl 1).
Excess surcharge factor (X). Schedule 6 sets X at 0.05 where the employer is category B and has made no agreement with the insurer to repay the prescribed excess amount for claims arising in the period; otherwise X is 0. Category A employers are thus not subject to this X = 0.05 (Schedule 6).
Minimum premium (category B). Schedule 7 applies where a category B employer’s policy does not require the employer to repay prescribed excesses. It prescribes a minimum premium: $30 for policies relating to domestic or similar workers, and $80 for other policies; if the computed premium would lie below the minimum it is increased to that minimum (Schedule 7, cl 2).
Reduction of premium for employers of certain previously injured or long-term unemployed workers (Schedule 8). Wages of qualifying workers in their first 12 months of employment with an employer may be excluded from the premium base, subject to application, adherence to WorkCover guidelines and other Authority requirements. The Schedule defines eligibility windows and conditions and excludes self-insurers from applying for that reduction (Schedule 8, cls 3-5).
Maximum premium. Schedule 9 sets an employer-specific ceiling on the premium. The maximum premium M is specified by formula and is effectively a pro rata scaling of the immediately preceding period's premium Pp by the ratio of current wages Wc to previous wages Wp; the cap applies only where information required under Part 7 of the Act and the premium regulation has been furnished and the tariff classification numbers remain the same between periods (Schedule 9, cls 1-3).
These concepts are implemented by duties on insurers to estimate and allocate wages and to calculate premiums using the fixed algebraic framework, by duties on employers to supply regulatory returns and particulars of claims, and by discretionary functions of the WorkCover Authority and the Governor to resolve disputes, issue guidelines and set particular constants.
Who it affects
Primary payers. Employers are the primary payers affected. The Order’s entire operation is to set how much an employer must pay to an insurer for a policy covering workers compensation risk during the specified period (Schedules 3-9). Employers’ exposures differ according to their tariff classification (Schedule A) and their claims experience (Schedules 4 and 5). Employers who are category A (those whose basic tariff premium would exceed $2,000 on an annualised basis at the time the insurer first demands a premium, Schedule 1, cl 1) are distinguished from category B employers for purposes such as the excess surcharge factor (Schedule 6) and minimum premium rules (Schedule 7).
Insurers’ responsibilities. Licensed insurers (as defined in Schedule 1, cl 1) must calculate premiums in accordance with the Order, determine the classification of an employer by reference to returns (Schedule 3(2)), and apply default rules where returns are missing (Schedule 1, cl 2). They also play an enforcement role insofar as they can require an employer to agree to repay prescribed excesses; an absence of such agreement for a category B employer triggers an excess surcharge and minimum premium (Schedules 6-7).
WorkCover Authority. The Authority is the adjudicative and guideline issuer in several respects. Where an employer disputes an insurer’s estimate of wages, the employer may apply to the Authority for an estimate which the Authority will determine and that determination will be used for premium purposes (Schedule 1, cl 2(1)(a)(ii)). The Authority may receive applications for classification determinations under Schedule 3(2)(b). The Authority can issue guidelines for the Schedule 8 premium reduction applications and for continuity rules (Schedule 8, cl 4), and can recommend the F52-F54 numbers to the Governor who gazettes them (Schedule 5, cl 1).
Self-insurers and predecessor relationships. The Order treats previously self-insuring employers specially for continuity of experience adjustments: if an employer was a self-insurer during all or part of the relevant two-year window, the employer is to be treated as if it had been insured and supplied particulars for the full period (Schedule 4, cl 2). However, Schedule 8 expressly excludes self-insurers from being employers eligible to apply for the wage exclusion reductions under that Schedule (Schedule 8, cl 5(1)).
Workers. The Order alters how certain workers’ wages are counted. Schedule 8 provides potential relief to employers by excluding wages of particular workers who are partially incapacitated by prior injuries or who have been long-term unemployed, provided the employer makes an application and satisfies WorkCover requirements. This changes which worker wages are included in the premium base and therefore affects the employer’s marginal cost of hiring such workers.
Government actors. The Governor has a technical rulemaking role under Schedule 5 for determining the values of F52, F53 and F54, but only upon the WorkCover Authority’s recommendation and with Gazette notification (Schedule 5, cl 1). The Act and regulations referenced provide additional administrative architecture; for example, references to s 10 and s 11 of the Act specify claim categories excluded from calculations (Schedule 5, cl 1).
Third parties and transactions. Where an employer acquires the business of another person, periods during which the predecessor was insured count towards the employer’s continuity for experience adjustments and the experience premium calculation, and the cost of the predecessor’s claims and wages for the acquired business are to be included (Schedules 4 cl 3, Schedule 5 cl 1(3)). This affects M&A and business-transfer planning insofar as insurance history and inherited claims affect future premiums.
Who decides what. The insurer makes initial determinations of wages and classification using the employer’s returns; the employer can challenge and apply to the WorkCover Authority, who has the final administrative determination power set out in the Order. The Governor (on Authority recommendation) sets some constants. The WorkCover Authority issues guidelines that affect eligibility and evidentiary expectations for Schedule 8 reductions and other matters. The instrument therefore distributes decision-making across insurers, employers, the Authority and the Governor.
Key duties and rights
Duties imposed on employers
Supply returns and particulars. Employers must furnish returns in accordance with the regulations; the insurer’s determination of wages and classification will be made by reference to those returns (Schedule 1, cl 2; Schedule 3, cl 2). For the experience adjustment S, the employer must have supplied particulars of claims pursuant to the regulations for the relevant two-year window to be eligible for a non-zero S (Schedule 4, cl 1(a)(ii)).
Apply for premium reductions and classification disputes. Where an employer disagrees with an insurer’s estimate of wages or classification, the employer has the right to apply to the WorkCover Authority for an estimate or determination (Schedule 1, cl 2(1)(a)(ii); Schedule 3(2)(b)). For Schedule 8 reductions, the employer must make a formal application in accordance with WorkCover guidelines and satisfy any other Authority requirements (Schedule 8, cls 3-4).
Decide whether to agree to repay prescribed excesses. Employers must choose whether to accept a policy that requires repayment of the prescribed excess amount to the insurer (section 160 of the Act is referenced); the choice affects whether they are subject to Schedule 6's excess surcharge and Schedule 7's minimum premium rules.
Duties imposed on insurers
Calculate premiums as prescribed. Insurers must compute the basic tariff premium T in accordance with Schedule 3(1), allocate wages to tariff classifications per Schedule 3(2), compute S where eligible per Schedule 4, E per Schedule 5, and X per Schedule 6, apply minimums and maximums in Schedules 7 and 9 respectively, and exclude wages where schedule 8 relief is properly applied.
Use employer returns and enforce return requirements. The insurer uses returns under the regulations to estimate wages; if returns are missing, the insurer follows Schedule 1, cl 2(2) and may apply the 1.2 multiplier to prior period wages. For renewals the insurer may use the W determined in the earlier calculation where the employer fails to supply W1 as required (Schedule 5, cl 1(2)).
Apply default rules where information is missing. The Order permits insurers to apply specified default calculations rather than suspend premium calculation where data is missing (Schedule 1, cl 2(2); Schedule 5, cl 1(2)).
Rights and powers of the WorkCover Authority
Determinations and guidelines. The Authority may determine wages or classifications when employers dispute an insurer’s estimate (Schedule 1, cl 2). It may issue guidelines for the Schedule 8 application method, and for continuity rules. The Authority is also the recommending body to the Governor for the F52-F54 constants used in the experience premium formula (Schedule 5, cl 1).
Governor’s role
Set certain constants. The Governor, on the Authority’s recommendation, determines F52, F53 and F54 and publishes them in the Gazette (Schedule 5, cl 1).
Rights to premium adjustments and caps
Employers have the right to have their premium capped by the maximum in Schedule 9, but only where they have furnished required information under Part 7 of the Act and maintained the same tariff classification numbers between the current and prior period (Schedule 9, cl 3).
Procedural rights triggered by non-compliance
If employers do not supply returns, the insurer may estimate wages and, if warranted by Schedule 1(2), apply the 1.2 multiplier to prior wages; similarly, the insurer may set W1 equal to the previously calculated W for the purpose of calculating initial premiums if the employer fails to supply a duly completed return at renewal (Schedule 5, cl 1(2)). These are rights the insurer exercises that affect the employer’s financial liability.
Administrative prerequisites and conditions
Eligibility for non-zero S requires two years’ insured history and supplied particulars (Schedule 4, cl 1). Schedule 8 relief requires an application and adherence to WorkCover guidelines and other Authority conditions (Schedule 8, cls 2-4). The maximum premium cap in Schedule 9 requires compliance with Part 7 information duties and unchanged tariff classification numbers (Schedule 9, cl 3).
Record and reporting obligations
The text cross-references obligations under Part 7 of the Act and the Workers Compensation (Insurance Premiums) Regulation 1987 for returns and claim particulars. Insurers and employers are therefore bound by those external reporting duties in order to obtain the benefits or avoid the penalties embedded in the Order’s arithmetic rules.
Collectively, the duties allocate the data-gathering burden primarily to employers, calculation and default-application responsibilities to insurers, adjudicative oversight, guideline-making and constants recommendation to the WorkCover Authority, and final numerical parameterisation in some cases to the Governor.
Penalties and enforcement
The Order itself sets no direct criminal penalties or infringement fines. It operationalises financial consequences through premium calculations and default rules rather than by imposing standalone sanctions. Key enforcement mechanisms and consequences embedded in the instrument are administrative and financial.
Financial/administrative enforcement mechanisms
Default calculation penalties for non-compliance with returns. If an employer fails to furnish returns required under the regulations and the monetary value of wages cannot be ascertained, the insurer is to treat the estimate of wages as previous-period wages multiplied by 1.2 (Schedule 1, cl 2(2)). For renewals, if the employer does not supply the required return, the insurer may use the previously determined W in the experience premium formula for W1 (Schedule 5, cl 1(2)). These rules increase the employer’s premium as a direct consequence of non-compliance.
Surcharge where no excess-repayment agreement. Category B employers that do not agree to repay the prescribed excess amount for claims coming from the period face an excess surcharge factor of 0.05 applied in the premium calculation (Schedule 6). If an employer’s policy does not require repayment of the prescribed excess amount, Schedule 7 mandates minimum premiums ($30 or $80 depending on the worker type). These financial adjustments alter the premium obligation in lieu of enforcement measures such as monetary penalties.
Maximum premium contingent on compliance. The maximum premium cap in Schedule 9 is conditional on the employer having complied with recording and furnishing information required under Part 7 of the Act and the relevant regulation, and on the employer having the same tariff classification numbers as in the previous period (Schedule 9, cl 3). In effect, failure to comply with reporting obligations can nullify access to a cap.
Administrative enforcement actors and powers
Insurer’s discretion in absence of employer cooperation. Insurers are empowered to compute premiums using the prescribed defaults and to require classification by reference to returns. The insurer’s exercise of defaults and use of previously determined values functions as an enforcement lever to encourage employer compliance.
WorkCover Authority determinations. Employers have a right to seek an Authority determination of wages (Schedule 1, cl 2). The Order gives the Authority procedural power to determine disputes and issue guidelines; although enforcement measures derive from the Act and regulations, the Authority’s determinations materially affect the premium an employer will be charged.
Limits on enforcement within the Order
No express criminal sanctions or pecuniary fines are set out in the text of this Order. Any such penalties would be found in the Workers Compensation Act 1987 or other legislation and regulations the Order references. The Order instead embeds financial incentives, default penalties and eligibility conditions as its primary enforcement architecture.
Implementation risk and uncertainty as enforcement considerations
Dependence on returns and Authority determinations creates operational enforcement risk. Insurers’ ability to apply the 1.2 multiplier or to use prior W for W1 is an enforcement mechanism only where data gaps exist. The Order therefore relies on insurers and the Authority to apply its provisions consistently; inconsistent application could give rise to disputes and appeals under the Act.
Governor-determined constants (F52-F54) and Authority guidelines. The Governor may change elements of the experience premium formula on the Authority’s recommendation and by Gazette notice (Schedule 5, cl 1). Such changes can alter employer liabilities after prior periods of behaviour and so create uncertainty about future enforcement baselines.
In short, the Order enforces compliance largely through financial adjustments to premium calculations and by conditioning access to caps, rather than by prescribing separate statutory penalties inside the instrument itself. For statutory penalties beyond this administrative framework, interested parties must consult the Workers Compensation Act 1987 and the Workers Compensation (Insurance Premiums) Regulation 1987 cited in the Order.
The Order explicitly situates its operation under and in connection with the Workers Compensation Act 1987. The Act is repeatedly referenced as "the Act" in Schedule 1, cl 1 and across other Schedules. Several specific provisions of the Act are invoked indirectly by the Order: section 160 (prescribed excess amount and employer repayment obligations) is referenced in Schedule 6 and Schedule 7; section 10 (Journey claims) and section 11 (Recess claims) are used to exclude certain claim costs from C0, C1 and C2 in Schedule 5, cl 1; section 168(4)(a) and (b) are invoked to list policies exempt from the Order (Schedule 2, cl 2). The Order therefore depends on the Act for definitional, substantive and exclusionary rules.
Cross-references to Part 7 and the Workers Compensation (Insurance Premiums) Regulation 1987. The Order conditions the application of the maximum premium in Schedule 9 on compliance with the information duties in Part 7 of the Act and the Workers Compensation (Insurance Premiums) Regulation 1987 (Schedule 9, cl 3). Schedule 3(2) and Schedule 5(2) likewise refer to returns and forms prescribed in the regulations as the primary evidence for wage and payroll data. This means the regulatory reporting regime is integrally tied to premium outcomes in the Order.
Interaction with self-insurer rules and predecessor continuity. Schedule 4 treats periods when an employer or its predecessor was a self-insurer as satisfying insured-history requirements for computing S, and Schedule 5 incorporates predecessor claims/wages where a predecessor was insured for the relevant previous periods. Those provisions interact with the Act's definition of self-insurance and the statutory regime governing self-insurers.
Administrative and executive interaction
Role for Governor and WorkCover Authority. The Governor and the WorkCover Authority are given specific roles that operate under the Act’s administrative framework. Schedule 5, cl 1 leaves F52-F54 to be determined by the Governor on recommendation of the Authority and notified in the Gazette. The Authority has powers to determine disputed wages and classifications and issue guidelines; those powers are exercised under the Act’s administrative scheme.
Exclusions and pre-existing special procedures
Exempt policies and special classification processes. Schedule 2(2) excludes policies that the Act exempts under s 168(4)(a) and (b) and those exempted by the Workers Compensation (Insurance Premiums) Regulation 1987. Schedule A Note 14 cross-references clause 17 of Schedule 1 to the Workers Compensation Act 1987, pointing out a separate procedure by which ministers of religion may be treated as workers; the tariff classification for ministers is therefore subject to a distinct statutory procedure.
Claim-type exclusions governed by the Act. Schedule 5 uses the Act’s classification of journey and recess claims to exclude those costs from certain components of the experience premium. This means premium sensitivity to claims excludes claims the Act designates as journey or recess claims.
Regulatory interaction and potential for change
Governor and Authority can alter parameters. F52-F54 are policy levers that can be changed administratively via the Governor's Gazette notice on Authority recommendation (Schedule 5, cl 1). This creates a tight coupling between the Order’s arithmetic and the broader administrative apparatus of the Act and executive branch.
Dependence on the external regulation for forms and returns. The insurer’s and employer’s obligations to use returns "in accordance with the regulations" means changes to the Workers Compensation (Insurance Premiums) Regulation 1987 or to Part 7 will directly alter how the Order’s formulas are supplied with data and therefore how premiums are computed.
No express conflict-resolution clause
The Order presumes the Act and regulations provide the enforcement and dispute-resolution framework. It does not set out an independent appeals regime; it relies on the Authority and the Act’s processes for determinations and guidelines.
Overall, the instrument operates as a subordinate regulatory specification that presupposes and depends on the Act for definitions, exemptions, claim categorisations, and enforcement channels. Users must consult the Workers Compensation Act 1987 and the relevant regulations to understand the full legal framework around returns, self-insurance, claim types and enforcement.
Amendment history
This Order itself contains only the temporal operation and a provision for a limited extension, not an internal schedule of prior amendments. The text declares applicability to policies taking effect on or after 4 pm on 30 June 1995 and before 4 pm on 30 June 1996 (Schedule 2, cl 1). It also provides a specific transitional rule: if, before 4 pm on 30 June 1996, a new insurance premiums order has not been made in respect of policies taking effect after that time, this Order remains in force in respect of those policies pending the making of such an order (Schedule 2, cl 1(2)). That clause indicates the instrument was intended as an annual or periodic order and contains a built-in continuity mechanism to prevent regulatory gaps.
No further amendments, repeal actions or historical versions are set out in the text provided. The Order depends on variables that the Governor and WorkCover Authority may change administratively: Schedule 5, cl 1 specifically contemplates the Governor determining F52, F53 and F54 on the WorkCover Authority’s recommendation and publishing those numbers in the Gazette. That provides an in-built mechanism for altering some elements of the experience premium formula without amending the Order itself. The WorkCover Authority also has express authority to issue guidelines affecting the application of Schedule 8 and the Notes under Schedule A (Schedule 8, cl 4; Schedule A Note 11). Those guidelines are administrative instruments that can alter day-to-day implementation.
Where to look for formal amendment history
Governor’s Gazette notices. To track changes to F52-F54 or to any Governor-declared numerical parameters, consult the Gazette notifications on the WorkCover Authority’s recommendations, as required by Schedule 5, cl 1.
WorkCover Authority guidelines. The Authority’s guidelines, issuing under powers in the Order, affect classification and Schedule 8 application procedure (Schedule A Note 11; Schedule 8, cl 4). Those guidelines are likely published or otherwise accessible from the Authority and constitute part of the implementation history.
Regulations under the Act. The Order presumes and references the Workers Compensation (Insurance Premiums) Regulation 1987 and returns required therein. Amendments to that regulation or to the Act’s Part 7 reporting requirements will materially change how the Order operates. To assess amendment history fully, the ledger of changes to the Act and the accompanying regulations should be consulted.
Summary statement on amendment history
The instrument is designed as a limited-time Order with transitional continuation if a successor instrument is not in place. It provides administrative levers for change by Governor and Authority without needing amendment of the Order text for numeric adjustments. The text as provided does not list prior amendments or subsequent changes; to construct a full amendment history one must consult the Gazette, WorkCover Authority guideline archive, and the legislative/regulatory amendment records for the Workers Compensation Act 1987 and the Workers Compensation (Insurance Premiums) Regulation 1987.
Litigation history
The Order itself does not contain a litigation history. No cases, appeals or court decisions are cited or reproduced in the instrument text provided. The Order contemplates dispute mechanisms that will generate administrative determinations,insurer estimates challenged to the WorkCover Authority (Schedule 1, cl 2; Schedule 3, cl 2). Those administrative determinations under the Act could be the subject of judicial review or appeal proceedings under the Workers Compensation Act 1987 or administrative law principles, but no such cases are recorded in the text.
If parties seek to challenge the application of the Order, the likely litigation pathways (not specified in the Order but implicit in the administrative relationships) include:
Administrative review of WorkCover Authority determinations about wages and tariff classification. The Order gives the Authority a role in determining wages and classifications where insurers and employers disagree; decisions of administrative tribunals or authorities may be amenable to judicial review on public law grounds.
Disputes about premium calculations where insurers apply default multipliers or set W1 in the absence of returns. Schedule 1(2) and Schedule 5(2) enable insurers to apply default arithmetic where employers fail to comply. These decisions could produce disputes over interpretation and fairness, but the text provides the insurer’s explicit statutory authority to do these things.
Challenges arising from Governor-determined constants and their deployment in premium formulae. Because F52-F54 are set by the Governor on Authority recommendation, parties may litigate the reasonableness or administrative lawfulness of such determinations in the usual public law fora if procedural or substantive flaws are alleged.
Absence of cases in the text
The instrument does not name or summarise any litigation. Readers requiring litigation context must consult case law databases for judicial decisions involving premium disputes under the Workers Compensation Act 1987 or decisions involving the WorkCover Authority and insurers for the 1995-1996 rates period.
Practical note
For transactional or advisory work concerning the Order’s application to an employer’s premium disputes, practitioners will need to check the administrative record of WorkCover Authority determinations and any reported litigation in New South Wales (or the relevant jurisdiction) that interprets the Act and the regulatory regime. The Order itself provides the mechanical rules; litigation histories will be external and must be located through case law searches.
Gotchas
The text embeds specific procedural traps and timing, data and classification pitfalls that materially affect premium outcomes. Here are concrete items to watch for, citing the instrument.
Missing returns increase costs automatically. If an employer does not furnish returns required by the regulations and the monetary value of wages cannot be ascertained, the insurer must treat the wages as the previous equivalent period’s wages multiplied by 1.2 (Schedule 1, cl 2(2)). That is a predetermined uplift that increases the premium base rather than leaving the premium calculation in abeyance.
Insurer may reuse earlier W at renewal. Where an employer applies for renewal but fails to provide a duly completed return for the last period of insurance, the insurer may set W1 equal to the previously determined "W" in calculating the initial premium for the renewed policy (Schedule 5, cl 1(2)). This can freeze in past estimates and deny the employer the opportunity to displace an insurer’s prior estimate through fresh evidence.
Eligibility for S requires two years’ insured history and compliance. The experience adjustment factor S is zero unless the employer has been insured for the two years immediately preceding the period and supplied particulars of claims (Schedule 4, cl 1(a)). Employers that changed from self-insurance are saved by Schedule 4(2), but only if the relevant prior experience can be treated as if insured.
Predecessor liabilities and wages are included. If an employer acquired a business, predecessor claim costs and wages for that business count towards C1, C2, W1 and W2 for experience premium calculations (Schedule 5, cl 1(3)) and counts also for S eligibility (Schedule 4, cl 3). Mergers and acquisitions therefore carry premium-history effects that are not immediately avoidable by corporate restructuring.
Certain claim costs excluded from experience calculations. C0, C1 and C2 exclude journey and/or recess claims as specified (Schedule 5, cl 1). That affects the numerator of experience-premium formulae and thus can materially change E when a large proportion of past claims fall into those excluded categories.
F52-F54 are administratively variable. The formula for E depends on F52-F54 being notified by the Governor in the Gazette on the Authority’s recommendation (Schedule 5, cl 1). That creates parameter uncertainty for parties calculating premium liabilities, because the values may change and are not contained in this Order text.
Category A/B status depends on first premium demand and annualisation. Category A employers are defined by the basic tariff premium exceeding $2,000 assuming a 12-month period at the time the insurer first demands a premium (Schedule 1, cl 1). That means timing of issuance and the point at which the insurer first demands a premium can determine category status.
Excess surcharge only affects category B employers who refuse to agree to excess repayment. Category B employers who do not agree to repay the prescribed excess amount face X = 0.05 (Schedule 6); otherwise X = 0. The policy design means the employer has a clear trade-off between accepting exposure to repay excesses and paying a higher premium if it declines.
Minimum premiums for category B policies without excess repayment. If a category B employer’s policy does not require repayment of prescribed excesses, the minimum premium is $30 for domestic-type policies and $80 for other policies (Schedule 7, cl 2). Small employers should note the floor applies regardless of the arithmetic premium.
Schedule 8 relief is conditional, time-limited and excludes self-insurers. The wage exclusion for certain previously injured or long-unemployed workers applies only to wages in the first 12 months of employment with the employer, subject to an application and any WorkCover Authority requirements. Self-insurers are excluded (Schedule 8, cls 3-5).
Tariff classification subtleties for multi-activity employers. Notes 2-9 in Schedule A explain allocation rules where employers carry on multiple businesses. The classification applicable to an employer carrying on a single business is the one that most accurately describes the whole business, including incidental operations; where separate and distinct businesses exist, wages must be separated (Schedule A Notes 1-6). Some activities are explicitly to be treated as incidental and not separate businesses (Note 9), which can affect the overall tariff rate applied to the employer.
Per-capita rates and special per-activity items. Table A contains fixed per-capita amounts for particular activities (for example, $60 per capita per game for professional football playing at rate no. 529; $4.20 per shift for taxi drivers at rate no. 907; $5.00 per capita per annum for householders,private at rate no. 714). Mis-application of these special items can produce large miscalculations for employers engaged in such activities.
Maximum premium requires consistent tariff classification. To rely on the maximum premium, employers must have furnished the required information and must have the same tariff classification rate numbers as in the prior period (Schedule 9, cl 3). A reclassification can remove access to the cap.
Clerical staff have no separate classification. Note 7 to Schedule A makes explicit there is no tariff classification for clerical staff or commercial travelling; those wages attract the employer’s industry rate. For employers with substantial office work, this means higher-rated operational activities will govern the premium.
These concrete operational "gotchas" show where routine administrative or reporting failures, reclassifications, acquisitions, or choices about excess replication can change premium outcomes materially.
How to comply
This section sets out practical, text-grounded compliance steps for employers, insurers and advisors. It focuses on data, timing, classification, hardship and operational controls required by the Order.
Understand the period of operation and check for successor orders. The Order applies to policies taking effect on or after 4 pm on 30 June 1995 and before 4 pm on 30 June 1996, with a transitional standby provision if a subsequent Order is not made (Schedule 2, cl 1). Confirm whether a later Insurance Premiums Order or statutory amendment has superseded these rules for later periods before relying on this Order.
Classify business activities accurately against Table A. Employers must determine the tariff classification most accurately describing their business, including incidental operations (Schedule A Notes 1 and 3). If multiple separate and distinct businesses are conducted, allocate wages to each separate business under Note 4, bearing in mind the guidance in Note 6 on location and employee identity. Insurers will use returns under the regulations to assign classifications, but employers retain the right to seek Authority determinations (Schedule 3(2)).
Keep returns and claims particulars timely and complete. The insurer’s wage and classification determinations will be made by reference to returns furnished under the regulations (Schedule 3(2), Schedule 1, cl 2). Employers must therefore maintain payroll and claims records and supply returns as prescribed. Failure to do so risks the 1.2 multiplier application for missing returns (Schedule 1, cl 2(2)) and loss of access to the maximum premium cap (Schedule 9, cl 3).
Maintain claims records for at least two years to secure experience adjustments. To obtain a non-zero experience adjustment factor S, an employer must have been insured and supplied particulars of claims for the two years immediately preceding the period (Schedule 4, cl 1). If the business was previously self-insured, Schedule 4(2) treats that period as if insured, but employers should preserve documentation bridging self-insured and insured periods.
Prepare for predecessor-business calculations in acquisitions. If acquiring a business, collect predecessor wage and claim history records; the Order requires including predecessor costs and wages for the employer’s experience premium and experience adjustment eligibility (Schedule 4, cl 3; Schedule 5, cl 1(3)). Transaction documents should address the premium-history consequences and allocate liabilities appropriately.
Consider excess-repayment elections. Category B employers should evaluate whether to agree to repay the prescribed excess amount to the insurer under s 160 of the Act. Declining to do so generates an excess surcharge factor X = 0.05 (Schedule 6) and can trigger the minimum premium rules under Schedule 7. Document the decision and negotiate the trade-off between a potentially lower premium with an excess-repayment obligation and a higher premium with a floor and surcharge.
For renewals, ensure W1 returns are supplied. Insurers may, at renewal, use the previous W if the employer does not supply a completed return for the last period (Schedule 5, cl 1(2)). To avoid frozen-in results or adverse assumptions, deliver the required renewal return on time and in the mandated form.
Use WorkCover Authority avenues for disputes. If you disagree with an insurer’s estimate of wages or classification, apply to the WorkCover Authority for a determination as permitted by Schedule 1, cl 2 and Schedule 3, cl 2. Keep contemporaneous records of submissions, returns and any Authority correspondence for audit and appeal purposes.
Apply for Schedule 8 reductions where applicable and follow guidelines. If the employer hires workers who meet the Schedule 8 criteria (previous injury, partial incapacitation, or mandated unemployment windows), prepare an application in accordance with WorkCover guidelines and attach any documents required by those guidelines (Schedule 8, cls 3-4). Remember that Schedule 8 excludes self-insurers (Schedule 8, cl 5(1)).
Ensure consistency of tariff classifications to preserve cap eligibility. To benefit from Schedule 9’s maximum premium, ensure that information required under Part 7 of the Act and the Insurance Premiums Regulation is recorded and furnished, and that the tariff classification rate numbers for the current period match those in the immediately preceding period (Schedule 9, cl 3). If a reclassification is inevitable, understand that the cap may not apply.
Watch for per-capita and special rates. Table A contains per-capita fixed sums for certain activities and fixed amounts per game or shift for specific categories (Schedule A). Make sure these special categories are identified and applied correctly rather than defaulting to percentage rates.
Monitor Gazette notifications and Authority guidelines for parameter changes. F52-F54 used in the experience premium formula are variable by Gazette notice on the Authority’s recommendation (Schedule 5, cl 1). Subscribe to Gazette notices and monitor WorkCover Authority communications for changes that affect E calculations.
Document policy choices about excesses and minimums. Policies that do not require employer repayment of prescribed excesses trigger minimum premium floors for category B employers (Schedule 7, cl 2). Maintain written records of policy terms and keep correspondence with insurers about excess arrangements.
Treat clerical and head-office activities as incidental unless they are separate and distinct. Schedule A Note 9 lists activities such as clerical support, management services and head office activities as not separate and distinct businesses for tariff purposes. If those activities are material but incidental, allocate clerical wages according to the notes in Schedule A, noting Note 8’s allocation rules for clerical staff where multiple businesses exist.
Build audit trails for returns and calculations. Because the Order places heavy reliance on returns and insurer calculations, preserve copies of all returns, insurer worksheets, Authority determinations and calculations of T, S, E and X. These records will be crucial if disputes arise or if an Authority determination is later sought.
Practical implementation checklist
Map current payroll to Table A classifications and identify any per-capita items that apply.
Ensure payroll systems can produce the returns required by the regulation in the format insurers expect.
Maintain a claims register that allows identification of journey and recess claims separately, since they may be excluded for C0, C1 and C2.
For acquisitions, obtain predecessor claims/wages history and confirm whether self-insured periods exist and how they will be treated.
Review policy terms regarding excess repayment and document the employer’s decision.
For employers seeking Schedule 8 relief, gather evidence of prior injury dates, dates of incapacity, unemployment periods and prepare attachments per WorkCover guidelines.
Monitor WorkCover Authority guidance and Gazette notices for changes to variables used in formulas.
By following these concrete steps grounded in the Order, employers and insurers can reduce the risk of default multipliers, avoid unintended uplifts, and position themselves to benefit from caps or reductions available under the instrument.
(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 1995 and before 4 pm on 30 June 1996.
(2) If, before 4 pm on 30 June 1996, 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.
F50 is 3.2.
F51 is 2.2.
F52, F53 and F54 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 (Journey claims) of the Act).
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 sections 10 (Journey claims) and 11 (Recess claims) of the Act).
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 wo
This is an opening excerpt, not the complete document.