Insurance Premiums Order (January–June) 2006 (NSW)
This Order is the Insurance Premiums Order (January–June) 2006.
This Order commences at 4 pm on 31 December 2005.
The premium payable by an employer for a policy of insurance is to be calculated by requiring the premium to be calculated for a period of insurance of not more than 12 months and:
(a) if the employer is a medium or large employer for the purposes of the policy, in accordance with the following formula:
(b) if the employer is a small employer for the purposes of the policy, in accordance with the following formula:
where:
(a) except as provided by paragraph (b) below, the initial premium so payable in accordance with this Order, or
(b) where adjustments are required to be made to that premium by reason of the operation of this Order, the premium so payable by reason of those adjustments.
However, where the basic tariff premium [T] for a policy of insurance whose total premium is to be calculated under subclause (1) (a):
(a) is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium [T] would be less than $50,000 were that period of insurance to be 12 months), the experience adjusted premium
is not to exceed one and a half times the amount of that basic tariff premium , and (b) is or exceeds $50,000 but is less than $150,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium [T] would be or would exceed $50,000 but would be less than $150,000 were that period of insurance to be 12 months), the experience adjusted premium
is not to exceed twice the amount of that basic tariff premium , and (c) is or exceeds $150,000 but is less than $300,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium [T] would be or would exceed $150,000 but would be less than $300,000 were that period of insurance to be 12 months), the experience adjusted premium
is not to exceed two and a half times the amount of that basic tariff premium .
For the purposes of section 170 (8) of the Act, the
For the purposes of section 172 (5) of the Act, the
Schedules 1–10, the Notes to Table A and Tables A and B to this Order form part of this Order.
The explanatory note does not form part of this Order.
Despite any other provision of this Order, if an employer carries on a business that is covered by any of the classes appearing in Division B of Table A to this Order (that is, classes 120000 to 152000), the premium payable by the employer for the policy of insurance is to be adjusted by the addition of an amount calculated in accordance with the following formula:
where:
For the purposes of subclause (1), the calculation of the MSF amount for an employer is to be made using the reasonable estimate of the wages payable by the employer in the notice supplied to the insurer in accordance with clause 130 (1) of the Workers Compensation Regulation 2003.
In this Order:
For the purposes of this Order, a person is the
For the purposes of this Order, an employer that is a corporation is related to another corporation (whether or not that other corporation is an employer) if:
(a) the employer and the other corporation are, by reason of the Corporations Act 2001 of the Commonwealth, taken to be related to each other, or
(b) the directors of the employer are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the other corporation, or
(c) the directors of the other corporation are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the employer, or
(d) the other corporation is, by reason of the Corporations Act 2001 of the Commonwealth, taken to be related to another corporation the directors of which are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the employer, or
(e) the directors of the employer and the directors of the other corporation are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of another person, or
(f) the other corporation has a share capital and the directors of the employer may (whether directly or indirectly) exercise, control the exercise of or substantially influence the exercise of, 50 per cent or more of the voting power attached to voting shares issued by the other corporation, or
(g) (where the employer and the other corporation are corporations each of which has a share capital) any person who may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, 50 per cent or more of the voting power attached to voting shares issued by one of those corporations, may also exercise, control the exercise of or substantially influence the exercise of 50 per cent or more of the voting power attached to voting shares issued by the other corporation.
However, an employer that is a corporation is not related, for the purposes of this Order, to another corporation (whether or not that other corporation is an employer) if:
(a) the employer and that other corporation are not, by reason of the Corporations Act 2001 of the Commonwealth, taken to be related to each other, and
(b) the employer establishes that neither the employer nor the other corporation carry on a trade, business or profession so as to avoid or evade the payment of a premium payable by either the employer or the other corporation for a policy.
The value of any amount of money calculated or included in a calculation under this Order is to be expressed in dollars.
In this Order, a reference to wages that are payable by an employer includes a reference to wages that have been paid by the employer.
In this Order, a reference to any GST that is payable by an employer includes a reference to GST that has been paid by the employer.
In this Order, a reference to any input tax credit that may be claimed by an employer includes a reference to any input tax credit that has been claimed by the employer.
In this Order:
(a) exceeds $500,000 (where the period of insurance to which the premium relates is 12 months), or
(b) would exceed $500,000 (where the period of insurance to which the premium relates is not 12 months) if that premium was calculated using a period of insurance of 12 months.
(a) whose basic tariff premium for an insurance policy at the time at which the insurer demands a premium for the policy:
(i) does not exceed $10,000 (where the period of insurance to which the premium relates is 12 months), or
(ii) would not exceed $10,000 (where the period of insurance to which the premium relates is not 12 months) if that premium was calculated using a period of insurance of 12 months, or
(b) whose total wages payable to workers for the period of insurance of the policy:
(i) do not exceed $300,000 (where the period of insurance is 12 months), or
(ii) would not exceed $300,000 (where the period of insurance is not 12 months) if that policy was calculated using a period of insurance of 12 months, or
(c) who satisfies both paragraphs (a) and (b).
However, if an employer carries on a business that is covered by Table A’s classes 612310, 612315, 612320, 612322, 612324, 612326, 612330, 931120, 931130, 931920, 931930, 931940 or 970000 (being classes that refer to a per capita rate), regardless of whether the employer carries on any other business, the employer is a
(a) does not exceed $10,000 (where the period of insurance to which the premium relates is 12 months), or
(b) would not exceed $10,000 (where the period of insurance to which the premium relates is not 12 months) if that premium was calculated using a period of insurance of 12 months.
A motor vehicle allowance paid to a worker is to be excluded from wages for the purposes of this Order to the extent of an amount calculated at whichever of the following rates is applicable in the particular case:
(a) in the case of a worker paid an allowance under an award that specifies the allowance solely as a rate for each kilometre or part of a kilometre travelled by the worker in the course of the worker’s employment by means of a motor vehicle provided or maintained by the worker—the rate specified in the award,
(b) in the case of any other worker—63 cents for each kilometre or part of a kilometre travelled by the worker in the course of business journeys by means of a motor vehicle provided or maintained by the worker.
Where a worker is paid an allowance under an award that specifies the allowance wholly as a lump sum amount or partly as a lump sum amount and partly as a rate for each kilometre or part of a kilometre travelled by the worker in the course of the worker’s employment by means of a motor vehicle provided or maintained by the worker—the amount of allowance to be excluded from wages for the purposes of this Order is to be calculated in accordance with paragraph (b).
If the amount calculated in accordance with subclause (1) is greater than the amount actually paid to a worker as a motor vehicle allowance, only the amount actually paid is to be excluded from the calculation of wages.
The amount of motor vehicle allowance paid to a worker that is to be excluded from wages for the purposes of this Order is to be calculated using whichever of the following 2 methods the employer prefers:
(a) the method set out in clause 4 (the
continuous recording calculation method ),(b) the method set out in clause 5 (the
averaging calculation method ).
An accommodation allowance paid to a worker is to be excluded from wages for the purposes of this Order to the extent of an amount calculated at whichever of the following rates is applicable in the particular case:
(a) in the case of a worker paid an allowance under an award that specifies the allowance as a rate for each night the worker is absent from the worker’s usual place of residence—the rate specified in the award,
(b) in the case of any other worker—$191.55 for each night the worker is absent from the worker’s usual place of residence in the course of the worker’s employment.
If the amount calculated in accordance with subclause (4) is greater than the amount actually paid to a worker as an accommodation allowance, only the amount actually paid is to be excluded from the calculation of wages.
In this clause,
(a) an industrial instrument within the meaning of the Industrial Relations Act 1996, or
(b) any agreement with respect to salaries or wages entered into under the provisions of any other law of the State between an employer constituted by that law and an association or organisation representing a group or class of employees, or
(c) an award, agreement or other instrument under the law of the Commonwealth or of another State or Territory, being an award, agreement or other instrument of a similar nature to an instrument or agreement referred to in paragraph (a) or (b).
The continuous recording calculation method requires the following details to be kept and used for calculation:
(a) the odometer readings at the beginning and end of each business journey undertaken by the worker during a period of insurance by means of a motor vehicle provided or maintained by the worker,
(b) the specific purpose for which each such business journey was taken,
(c) the distance travelled by the worker during the period of insurance in the course of all such business journeys, calculated on the basis of the odometer readings referred to in paragraph (a).
The averaging calculation method requires the following details to be kept and used for calculation for the first period of insurance in which a worker’s employer chooses to adopt that method:
(a) the odometer readings at the beginning and end of each business journey undertaken by the worker during the relevant 12-week period by means of a motor vehicle provided or maintained by the worker,
(b) specific purpose for which each such business journey was taken,
(c) distance travelled by the worker during the relevant 12-week period in the course of all such business journeys, calculated on the basis of the odometer readings referred to in paragraph (a),
(d) odometer readings at the beginning and end of the relevant 12-week period for each vehicle provided or maintained by the worker for the purpose of undertaking business journeys,
(e) distance travelled by each such vehicle during the relevant 12-week period, calculated on the basis of the odometer readings referred to in paragraph (d),
(f) distance travelled by the worker in the course of business journeys undertaken by means of each such vehicle during the relevant 12-week period, calculated as a percentage of the distance travelled by that vehicle during that period,
(g) distance travelled by the worker in the course of business journeys undertaken by means of each such vehicle during the period of insurance, calculated on the basis that the percentage for each such vehicle for the period of insurance is the same as the percentage for that vehicle for the relevant 12-week period.
After the first period of insurance in which odometer details are recorded in accordance with subclause (1), the calculation referred to in subclause (1) (g) is to be employed for the purpose of calculating the distance travelled by the worker in the course of business journeys undertaken by means of each vehicle referred to in subclause (1) during each of the next succeeding 4 periods of insurance, calculated on the basis that the percentage for each such vehicle for the period of insurance concerned is the same as the percentage for that vehicle for the relevant 12-week period.
After the first period of insurance in which odometer details are recorded in accordance with subclause (1), a worker’s employer is not required to record the details referred to in that subclause for the worker for the next succeeding 4 periods of insurance unless:
(a) the Authority serves a notice on the employer before the commencement of a period of insurance during those 4 periods directing the employer to keep the details referred to in subclause (1) for those periods, or
(b) the employer wishes to use the recording method referred to in this clause for one or more additional motor vehicles used by the worker in any period of insurance or for any other reason.
In a situation referred to in subclause (3) (b), a worker’s employer may make a new record of odometer readings for a period of insurance in accordance with subclause (1) to replace the details previously recorded for the worker. The provisions of subclause (3) then apply in relation to the new record.
A worker’s employer who has adopted and employed the method of recording referred to in this clause for a worker for 4 successive periods of insurance must, in the next succeeding period of insurance, make a fresh recording of the details specified in subclause (1) if the employer intends to continue to use the same method of recording for the worker.
If the odometer of a motor vehicle is replaced or recalibrated during any period for which its readings are relevant for the purposes of this clause, the odometer readings immediately before and after the replacement or recalibration are to be recorded.
For the purposes of making the calculation referred to in subclause (1) (g) for the period of insurance in which this clause commences, a worker’s employer may estimate the distance travelled by a motor vehicle during any part of that period of insurance that occurs before that commencement.
In clause 5,
The period may overlap the start or end of the period of insurance, so long as it includes part of the period.
If the averaging calculation method is used for 2 or more motor vehicles for the same period of insurance, the odometer readings for those motor vehicles must cover periods that are concurrent.
For the purposes of using the averaging calculation method, a worker’s employer may nominate one motor vehicle as having replaced another motor vehicle with effect from a day specified in the nomination.
After the nomination takes effect, the replacement motor vehicle is treated as the original motor vehicle, and the original motor vehicle is treated as a different motor vehicle. An employer need not repeat for the replacement vehicle the steps already taken for the original motor vehicle.
An employer must record the nomination in writing in the period of insurance in which the nomination takes effect.
However, the Authority may allow an employer to record the nomination at a later time.
For the purposes of this Order, the classification applicable to an employer is the class in Column 2 of Table A (NSW WorkCover Industry Classification System) to which the employer’s business corresponds.
An employer’s basic tariff premium is determined having regard to the classification applicable to the employer’s business. An employer’s business means the employer’s business or industrial activity.
An employer may carry on a single business or more than one business at the same time.
If an employer carries on a single business, the classification applicable to the business is that which most accurately describes the entire business of the employer. The entire business includes not only the operations and activities directly involved in the conduct of the business, but also all operations and activities incidental to the conduct of the business.
If an employer carries on more than one business, so that it can be said that the employer carries on separate and distinct businesses, subclause (4) applies to each such separate and distinct business.
Generally, businesses are not separate and distinct if the operations and activities carried on in those businesses are incidental to one another.
In determining whether businesses are separate and distinct (for 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 workers respectively engaged in the businesses (and in particular of the workers 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).
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 as calculated by reference to the returns, if any, furnished in accordance with the regulations by the employer to the insurer, 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.
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 1.3.
This Order applies to and in respect of policies of insurance that are to be or have been issued or renewed so as to take effect on or after 4 pm on 31 December 2005 and before 4 pm on 30 June 2006.
If, before 4 pm on 30 June 2006, 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.
This Order does not apply to a policy of insurance issued or renewed by a specialised insurer that is exempted from insurance premiums orders by clause 147 of the Workers Compensation Regulation 2003.
The basic tariff premium (“T”) for an employer is to be calculated in accordance with the following formula:
where:
For the purposes of subclause (1), the classifications applicable to an employer and the part of total wages payable by an employer that is attributable to any such classification are to be as determined by reference to returns, if any, furnished in accordance with the regulations by the employer to the insurer, or by other information from the employer.
If the policy concerned relates to per capita rates in respect of some or all workers, those rates are to be substituted for wages in respect of those workers to determine “Wa”, “Wb”…“Wn” in the formula in clause 1.
If the employer does not supply sufficient information to enable the business to be classified, the business is to be classified in the class with the highest percentage rate that appears to be applicable to the business. The business may be reclassified to a class having a lower percentage rate when sufficient information is supplied.
The experience adjustment factor (“S”) for an employer is as follows:
(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) where the employer is a new employer and:
(i) has been insured under a policy or policies for a period of less than 12 months immediately preceding the commencement of the period of insurance for which the premium is to be calculated, and
(ii) has, during that period, supplied the insurer with particulars complying with the regulations of claims against the employer,
the factor is the factor calculated in accordance with the formula in paragraph (a) multiplied by 0.33,
(c) where the employer is a new employer and:
(i) has been insured under a policy or policies for a period of 12 months or more but less than 2 years immediately preceding the commencement of the period of insurance for which the premium is to be calculated, and
(ii) has, during that period, supplied the insurer with particulars complying with the regulations of claims against the employer,
the factor is the factor calculated in accordance with the formula in paragraph (a) multiplied by 0.66,
(d) in any other case—0.
For the purposes of subclause (1):
(a) prior to the commencement of the period referred to in subclause (1) (b) (i) or (ii) (being a period of 2 years or less immediately preceding the commencement of the policy of insurance for which the premium is to be calculated during which the employer was been insured), as relevant, did not employ any workers, and
(b) prior to the commencement of that period was not required to obtain or maintain a policy of insurance under the Act, and
(c) does not have a predecessor,
but does not include an employer who was not insured for the period of 2 years referred to in subclause (1) (a), because the employer was a self-insurer during the whole or any part of that period.
(a) where the period of insurance to which the premium relates is 12 months—in accordance with Schedule 3 to this Order with respect to that period of insurance, or
(b) where the period of insurance to which the premium relates is not 12 months—in accordance with Schedule 3 to this Order as if the policy to which the premium relates had a period of insurance of 12 months.
For the purposes of subclause (1) (a), an employer is taken to have been insured for the period of 2 years referred to in that paragraph even if there has been a break or breaks in insurance within that period.
If an employer was not insured for the period of 2 years referred to in clause 1 (1) (a), because the employer was a self-insurer during the whole or any part of that period, the formula in clause 1 (1) (a) applies as if the employer had been insured under a policy (and supplied particulars) during the whole of that period.
The period referred to in clause 1 (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.
Where there has been a break or breaks in insurance, the experience adjustment factor may be reduced (including to nil) on application by an employer to the Authority.
The Authority may develop criteria for determining eligibility for a reduction, the method for calculating any reduction and other relevant matters, and may issue guidelines setting out such matters.
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:
If an employer’s policy is renewed and the employer does not supply the insurer, in accordance with clause 130 (2) of the Workers Compensation Regulation 2003, 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 ECCR for the renewed policy, determine the amount of “W1” in the formula in subclause (1) (a) to be the amount determined as the sum of Wa, Wb…Wn in the calculation of the basic tariff premium for the employer in respect of the last period of insurance preceding that renewal.
If during any past period referred to in C1, C2, W1 or W2 in a formula in subclause (1) 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.
If the policy concerned relates to per capita rates, those rates are to be substituted for wages to determine W, W0, W1 or W2 in the applicable formula in subclause (1).
If the policy concerned relates to both per capita rates and wages, 2 separate calculations of E (“E1” and “E2”) are to be made and E is to equal the sum of E1 and E2 where:
(a) “E1” is calculated by using the applicable formula in subclause (1), and
(b) “E2 is calculated by using the applicable formula in subclause (1) but also by substituting the per capita rates for wages to determine W, W0, W1 or W2 in that formula.
If the policy concerned relates to more than one class in Column 1 of Table B, then the ICCR is to be calculated as follows:
(a) where the ICCR is to be calculated for the purposes of clause 1 (1) (a) (that is to determine a ICCR1)—using the following formula:
(b) where the ICCR is to be calculated for the purposes of clause 1 (1) (b) (that is to determine a ICCR2)—using the following formula:
where:
For the purposes of subclause (6), the classifications applicable to an employer and the part of total wages payable by an employer that is attributable to any such classification are to be as determined by reference to returns, if any, furnished in accordance with the regulations by the employer to the insurer, or by other information from the employer.
In this Schedule,
The Authority may, for the purpose of the operation of clause 1 (3) (a) in relation to the calculation of the experience premium for an employer under clause 1 (1), on application by the employer direct that the cost of an individual claim is to be excluded from the cost of claims for the predecessor as referred to in clause 1 (3) (a).
The Authority is not to direct that the cost of a claim be excluded unless satisfied that:
(a) the employer and the predecessor are not related corporations, and
(b) the claim was made as a direct result of the acquisition by the employer of the business of the predecessor, and
(c) the cost of claims for the predecessor (including the cost of any claim sought to be excluded under this clause) is greater than twice the basic tariff premium for the employer, and
(d) the cost of the claim was included pursuant to clause 1 (3) in the premium calculation for the employer in relation to a prior period of insurance and that premium has been paid.
The premium payable by an employer for a policy of insurance issued or renewed after the commencement of this Order (being 4pm on 31 December 2005), that is, using the new experience premium for calculation, if issued or renewed:
(a) during the first 12 months after that commencement, is not to exceed an amount 25% greater than the premium that would have been calculated using the old experience premium, and
(b) during the second 12 months after that commencement, is not to exceed an amount 50% greater than the premium that would have been calculated using the old experience premium, and
(c) during the third 12 months after that commencement, is not to exceed an amount 75% greater than the premium that would have been calculated using the old experience premium.
In this clause:
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:
If an employer’s policy is renewed and the employer does not supply the insurer, in accordance with clause 130 (2) of the Workers Compensation Regulation 2003, 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.
If during any past period referred to in C1, C2, W1 or W2 in a formula in subclause (1) 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.
If the policy concerned relates to per capita rates, those rates are to be substituted for wages to determine W, W0, W1 or W2 in the applicable formula in subclause (1).
If the policy concerned relates to both per capita rates and wages, 2 separate calculations of E (“E1” and “E2”) are to be made and E is to equal the sum of E1 and E2 where:
(a) “E1” is calculated by using the applicable formula in subclause (1), and
(b) “E2 is calculated by using the applicable formula in subclause (1) but also by substituting the per capita rates for wages to determine W, W0, W1 or W2 in that formula.
In this Schedule,
The Authority may, for the purpose of the operation of clause 1 (3) (a) in relation to the calculation of the experience premium for an employer under clause 1 (1), on application by the employer direct that the cost of an individual claim is to be excluded from the cost of claims for the predecessor as referred to in clause 1 (3) (a).
The Authority is not to direct that the cost of a claim be excluded unless satisfied that:
(a) the employer and the predecessor are not related corporations, and
(b) the claim was made as a direct result of the acquisition by the employer of the business of the predecessor, and
(c) the cost of claims for the predecessor (including the cost of any claim sought to be excluded under this clause) is greater than twice the basic tariff premium for the employer, and
(d) the cost of the claim was included pursuant to clause 1 (3) in the premium calculation for the employer in relation to a prior period of insurance and that premium has been paid.
The minimum premium:
(a) in respect of a policy relating to domestic or similar workers—is $38, or
(b) in respect of any other policy—is $175.
If the premium payable in respect of a policy 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.
Any premium calculated in accordance with the other provisions of this Order is to be reduced in accordance with this Schedule.
Any such premium is to be reduced by excluding wages to which this Schedule applies from the calculation of the amount of the premium.
This Schedule applies to wages payable by an employer in respect of the first 12 months of employment of any worker who 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:
(a) the worker is partially incapacitated for work as a result of a 1987 Act injury (whether received before, on or after 1 July 1992) and is no longer employed by a previous employer who employed the worker at the time of the injury, or
(b) the worker has as a result of a 1987 Act injury (whether received before, on or after 1 July 1992) been totally or partially incapacitated for work for a period of at least 12 weeks, is no longer employed by a previous employer who employed the worker at the time of the injury and has been continuously unemployed since that period of incapacity.
However, this Schedule does not apply to any such wages unless:
(a) application for a premium reduction in respect of those wages is made by the relevant employer in accordance with any guidelines under this Schedule, and
(b) any other relevant requirements of the WorkCover Authority are satisfied.
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.
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).
In this Schedule,
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.
The input tax credit adjustment (“I”) in respect of a period of insurance is to be calculated as follows:
(a) if the employer is a medium or large employer, in accordance with the following formula:
(b) if the basic tariff premium is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would be less than $50,000 were that period of insurance to be 12 months), and if the experience adjusted premium
exceeds one and a half times the value of the basic tariff premium [T], the value of replaces the experience premium in the above formula. That is, where the limit applies, then: (c) if the basic tariff premium is or exceeds $50,000 but is less than $150,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would be or would exceed $50,000 but would be less than $150,000 were that period of insurance to be 12 months), and if the experience adjusted premium
exceeds twice the value of the basic tariff premium [T], the value of replaces the experience premium in the above formula. That is, where the limit applies, then: (d) if the basic tariff premium is or exceeds $150,000 but is less than $300,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would be or would exceed $150,000 but would be less than $300,000 were that period of insurance to be 12 months), and if the experience adjusted premium
exceeds two and a half times the value of the basic tariff premium [T], the value of replaces the experience premium in the above formula. That is, where the limit applies, then: (e) if the employer is a small employer, in accordance with the following formula:
where:
Table
Column 1 | Column 2 |
Input Tax Credit entitlement | Premium discount relative to 100% ITC |
> 90% | Nil |
> 80 ≤ 90% | 0.6% |
> 70 ≤ 80% | 1.2% |
> 60 ≤ 70% | 1.8% |
> 50 ≤ 60% | 2.4% |
> 40 ≤ 50% | 3.0% |
> 30 ≤ 40% | 3.6% |
> 20 ≤ 30% | 4.2% |
> 10 ≤ 20% | 4.8% |
> 0 ≤ 10% | 5.4% |
0% | 6% |
In this Schedule, a reference to the input tax credit entitlement for an employer, in relation to a period of insurance, is a reference to the employer’s input tax credit entitlement notified in respect of that period in accordance with clause 134 of the Workers Compensation Regulation 2003 by the employer to the insurer.
If at any time the employer has failed to notify the insurer of the employer’s input tax credit entitlement in respect of that period in accordance with clause 134 of the Workers Compensation Regulation 2003, the employer’s input tax credit entitlement in respect of that period is for the purposes of this Schedule taken to be 100%.
The premium discount amount (“Y”) in respect of a period of insurance is to be calculated in accordance with the following provisions:
(a) if the employer is a medium or large employer, in accordance with the following formula:
(b) if the basic tariff premium is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would be less than $50,000 were that period of insurance to be 12 months), and if the experience adjusted premium
exceeds one and a half times the value of the basic tariff premium [T], the value of replaces the experience premium in the above formula. That is, where the limit applies, then: (c) if the basic tariff premium is or exceeds $50,000 but is less than $150,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would be or would exceed $50,000 but would be less than $150,000 were that period of insurance to be 12 months), and if the experience adjusted premium
exceeds twice the value of the basic tariff premium [T], the value of replaces the experience premium in the above formula. That is, where the limit applies, then: (d) if the basic tariff premium is or exceeds $150,000 but is less than $300,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would be or would exceed $150,000 but would be less than $300,000 were that period of insurance to be 12 months), and if the experience adjusted premium
exceeds two and a half times the value of the basic tariff premium [T], the value of replaces the experience premium in the above formula. That is, where the limit applies, then: (e) if the employer is a small employer, in accordance with the following formula:
(f) the maximum value of Y (maximum premium discount amount) is:
(i) $75,000 with respect to the employer’s first year of participation, and
(ii) $50,000 with respect to the employer’s second year of participation, and
(iii) $25,000 with respect to the employer’s third year of participation,
where:
An employer’s entitlement to a premium discount amount is to be determined in accordance with Division 4 of Part 21 of the Workers Compensation Regulation 2003.
In this Schedule:
(Schedule 3)
1 The following activities should
not be considered as separate and distinct businesses (as referred to in clause 7 of Schedule 1):(a) Clerical Support Services,
(b) Management Services,
(c) Administrative Services,
(d) Sales and Marketing,
(e) Head Office Activities,
(f) Warehousing associated with Manufacturing or Retailing.
These activities are
not entitled to a separate class but should be considered incidental to the employer’s other activity or activities. Consequently the wages of any such workers will attract the percentage rate of the class that is appropriate to the employer’s business.
2 In the event that an employer carries on separate and distinct businesses (as referred to in clause 8 of Schedule 1) then workers engaged in the activities listed in clause 1 (a)–(f) 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 a worker is occupied wholly or predominantly in just one of the employer’s separate and distinct businesses then the entire wages of the worker will attract the percentage rate of the class appropriate to that business,
(b) if such a worker is occupied substantially in more than one of the employer’s separate and distinct businesses then the entire wages of the worker will attract the lowest percentage rate of the classes appropriate to the various business activities in which the worker is occupied. (In the event that those two or more separate and distinct businesses each have the same percentage rate then the worker’s entire wages will attract the class with the lowest number).
3 If an employer:
(a) is related to another corporation (as referred to in clause 1 (3) of Schedule 1), and
(b) predominantly provides clerical, administrative or managerial services to any related corporation,
the premium payable by the employer is to be calculated by reference to the percentage rate of the class applicable to the related corporation.
However, in the case where the employer provides such services to more than one related corporation, the premium payable by the employer is to be calculated:
(a) by reference to the highest percentage rate of the classes applicable to the respective related corporations, or
(b) if the employer is able to demonstrate that such services are predominantly provided to a particular related corporation—by reference to the percentage rate of the class applicable to that related corporation, or
(c) if the employer is able to demonstrate that such services are predominantly provided to related interstate or overseas entities—by reference to the percentage rate of the class applicable to those services.
4 If an employer has a business that is covered by Table A’s classes 612310, 612315, 612320, 612322, 612324, 612326, 612330, 931120, 931130, 931920, 931930, 931940 or 970000 (being classes that refer to a per capita rate), the employer’s basic tariff premium is to be calculated, to the extent that the business relates to those classes, on the basis of the per capita rates concerned rather than on the basis of wages.
5 In relation to the class applicable to ministers of religion (961000) note that clauses 17 and 18 of Schedule 1 to the Workplace Injury Management and Workers Compensation Act 1998 provide special procedures by which ministers of religion may be treated as workers for the purposes of the Act.
6 In the case of a labour hire business more than one class may apply. The class applicable to each category of worker hired out is the class that applies to the industry most closely associated with the occupation of the labour provided by the labour hire business.
7 In Table A “Mfg” means “Manufacturing”.
8 Manufacturing in Table A includes the industrial activities of assembly, installation, maintenance and repairing where these activities are not elsewhere classified.
9 In Table A “nec” means “Not Elsewhere Classified”.
10 The WorkCover Authority may, from time to time, issue guidelines for the application of the NSWWIC System.
This Division includes all employers engaged in ‘agriculture, forestry, fishing and hunting’. The term agriculture is used here in the broad sense to include the breeding, keeping or cultivation of all kinds of animal or vegetable life except forest trees and marine life. Forestry includes afforestation, harvesting and gathering of forest products. Fishing includes the catching, gathering, breeding and cultivation of marine life from ocean, coastal and inland waters. Hunting includes the catching or taking of all types of animal wildlife on land.
Column 1 | Column 2 | Column 3 | Column 4 |
Group | Class | Title and Description | Rate |
6.03% | |||
This class includes employers engaged in propagating and growing ornamental plants, plants for transplanting into gardens (such as seedlings or young fruit trees) or bulbs. This class also includes employers engaged in growing turf. | |||
| ||
Bulb propagating | ||
Fruit tree nursery operation | ||
Ornamental plant growing | ||
Plant propagation laboratory | ||
Plant stock growing nec | ||
Seedling growing | ||
Turf growing | ||
Vine stock nursery operation | ||
6.44% | ||
This class includes employers engaged in growing flowers or foliage for cutting for display or growing flowers for seed collection. | ||
Display foliage growing | ||
Flower growing | ||
Seeds, flower, growing | ||
6.49% | ||
This class includes employers engaged in growing vegetables (except dry field peas or beans or soybeans) for human consumption. | ||
| ||
Beans growing (except dry field beans or soybeans) | ||
Garlic growing | ||
Herbs growing nec | ||
Kumara growing | ||
Melons growing | ||
Onions growing | ||
Potato growing | ||
Seed potato growing | ||
Sugar beet growing | ||
Sweet potato (kumara) growing | ||
Tomato growing | ||
Vegetables growing (except dry field peas or beans or soybeans) | ||
Vegetable seed growing | ||
6.26% | ||
This class includes employers engaged in growing or sun-drying grapes. | ||
| ||
Grapes growing | ||
Grapes sun-drying | ||
Table grape growing | ||
Vineyard operation | ||
6.54% | ||
This class includes employers engaged in growing apples or pears. This class also includes growing other pome fruit. | ||
Apples growing | ||
Nashi pear growing | ||
Pears growing | ||
Quinces growing | ||
6.46% | ||
This class includes employers engaged in growing stone fruit. | ||
Apricots growing | ||
Cherries growing | ||
Nectarine growing | ||
Peach growing | ||
Plum or prune growing | ||
6.49% | ||
This class includes employers engaged in growing kiwi fruit. | ||
Kiwi fruit growing | ||
6.75% | ||
This class includes employers engaged in growing bananas, pineapples, citrus fruit, tree nuts and other fruit not elsewhere classified. | ||
Almond growing | ||
Avocado growing | ||
Banana growing | ||
Berry fruit growing | ||
Cashew nut growing | ||
Chestnut growing | ||
Citrus fruit growing | ||
Coconut growing | ||
Currant, Red or Black, growing | ||
Custard apple growing | ||
Fig growing | ||
Gooseberry growing | ||
Loganberry growing | ||
Loquat growing | ||
Macadamia nut growing | ||
Mango growing | ||
Mulberry growing | ||
Olive growing | ||
Passionfruit growing | ||
Pawpaw growing | ||
Pecan nut growing | ||
Persimmon growing | ||
Pineapple growing | ||
Raspberry growing | ||
Strawberry growing | ||
Walnut growing | ||
6.52% | ||
This class includes employers engaged in growing cereal or coarse grains or other cereal crops. This class also includes employers engaged in growing oilseeds, peanuts, lupins, dry field peas or beans. | ||
Barley growing | ||
Cereal grain growing | ||
Coarse grain growing | ||
Dry field pea or field bean growing | ||
Grain seed growing | ||
Lupin growing | ||
Maize growing | ||
Millet growing (except broom millet) | ||
Oat growing | ||
Oilseed growing nec | ||
Peanut growing | ||
Rice growing | ||
Safflower growing | ||
Sorghum growing (except forage sorghum) | ||
Soybean growing | ||
Sunflower growing | ||
Wheat growing | ||
9.12% | ||
This class includes employers engaged in growing cereal grains mixed with sheep farming or cereal grains mixed with beef cattle farming. This class applies where the wages paid in either one of these activities do not exceed 80% of the total wages paid by the employer. | ||
Beef cattle farming and cereal grain growing | ||
Cereal grain growing and sheep or beef cattle farming | ||
Prime lamb raising and cereal grain growing | ||
Sheep farming and cereal grain growing | ||
9.18% | ||
This class includes employers engaged in farming both sheep and beef cattle. This class applies where the wages paid in either one of these activities do not exceed 80% of the total wages paid by the employer. | ||
| ||
Beef cattle and sheep farming | ||
Sheep and beef cattle farming | ||
9.94% | ||
This class includes employers engaged in farming sheep. This class also includes raising sheep for milk. | ||
| ||
Prime lamb raising | ||
Raw sheep milk production | ||
Sheep farming | ||
Wool growing | ||
9.48% | ||
This class includes employers engaged in farming beef cattle on open pasture. | ||
| ||
Beef cattle farming, grazing | ||
Buffalo, domesticated, grazing | ||
9.32% | ||
This class includes employers engaged in operating beef cattle feedlots where cattle are kept confined in a yard area with watering and feeding facilities. | ||
| ||
Beef cattle feedlots | ||
8.20% | ||
This class includes employers engaged in farming dairy cattle. | ||
Dairy cattle farming | ||
Dairy operation | ||
Raw cattle milk production | ||
8.39% | ||
This class includes employers engaged in raising poultry for production of meat or in hatching meat breed chicks. This class also includes the raising of game birds for meat or in hatching game birds for raising for meat. | ||
Chicken farming (for meat) | ||
Duck farming | ||
Game bird farming | ||
Goose farming | ||
Ostrich farming | ||
Poultry farming (for meat) | ||
Poultry hatchery operation (meat breeds) | ||
Turkey farming | ||
10.01% | ||
This class includes employers engaged in farming poultry for production of eggs or in hatching egg breed chicks. | ||
Egg farm operation | ||
Poultry farming (for eggs) | ||
Poultry hatchery operation (egg breeds) | ||
7.56% | ||
This class includes employers engaged in farming pigs. | ||
Pig farming | ||
Pig raising | ||
7.55% | ||
This class includes employers engaged in horse farming. | ||
Horse breeding | ||
Stud farm operation (horses) | ||
7.56% | ||
This class includes employers engaged in farming deer. | ||
Deer breeding | ||
Deer farming for venison | ||
Deer velvet production | ||
7.56% | ||
This class includes employers engaged in raising or breeding farm or domestic animals not elsewhere classified. | ||
Beekeeping | ||
Bird breeding (except poultry or game birds) | ||
Cat breeding | ||
Crocodile farming | ||
Dairy goat farming | ||
Dog breeding | ||
Fur skin animals farming | ||
Goat farming | ||
Livestock raising nec | ||
Pet breeding | ||
Rabbit farming | ||
Snake farming | ||
Worm farming | ||
7.28% | ||
This class includes employers engaged in growing sugar cane. | ||
Sugar cane growing | ||
6.09% | ||
This class includes employers engaged in growing cotton. | ||
Cotton growing | ||
8.33% | ||
This class includes employers engaged in crops and growing plants not elsewhere classified. | ||
Arrowroot growing | ||
Bamboo growing | ||
Broom millet growing | ||
Chicory growing | ||
Coffee growing | ||
Drug plants growing | ||
Flax growing | ||
Fodder growing | ||
Forage sorghum growing | ||
Ginger growing | ||
Hay growing | ||
Hops growing | ||
Jute growing | ||
Lavender growing | ||
Lucerne growing | ||
Mushroom growing | ||
Mustard growing | ||
Pasture seed growing | ||
Ramie growing | ||
Seed growing nec | ||
Silage production | ||
Sudan grass growing | ||
Tobacco farming | ||
Vegetable growing (for fodder) |
Column 1 | Column 2 | Column 3 | Column 4 |
Group | Class | Title and Description | Rate |
5.69% | |||
This class includes employers engaged in ginning cotton. | |||
Cotton ginning | |||
10.76% | |||
This class includes employers engaged in providing shearing services for sheep, goats and other livestock raised mainly for their hair. | |||
Goat shearing | |||
Sheep shearing | |||
5.25% | |||
This class includes employers engaged in providing aerial seeding, crop or pasture dusting or spraying services or aerial mustering services. | |||
Aerial crop spraying or dusting | |||
Aerial fertiliser spreading | |||
Aerial mustering | |||
Aerial pasture spraying or dusting | |||
Aerial pest control or baiting | |||
Aerial seeding service | |||
Aerial topdressing | |||
9.54% | |||
This class includes employers engaged in providing services related to the raising and farming of beef and dairy cattle, sheep and other livestock. | |||
Agistment service | |||
Livestock dipping | |||
Livestock drafting and droving | |||
Mulesing | |||
Livestock pest control services | |||
Services to livestock farming nec | |||
6.61% | |||
This class includes employers engaged in providing services to cereal grain farming, cotton growing and other crop, pasture and turf farming. | |||
Crop harvesting | |||
Farm irrigation service | |||
Fertiliser spreading (except aerial) | |||
Hay baling or pressing | |||
Lighting for aerial crop spraying | |||
Pest and weed control for crop and pasture growing (except aerial) | |||
Seed cleaning or grading | |||
Services to crop and pasture farming nec | |||
6.47% | |||
This class includes employers engaged in providing services to fruit, vegetable growing and plant nurseries. | |||
Fruit picking | |||
Horticultural services nec | |||
Pest and weed control for fruit, vegetable, flower and plant nurseries (non aerial) | |||
Services to fruit and vegetable growing nec | |||
Vegetable picking | |||
6.94% | |||
This class includes employers engaged in providing agricultural land clearing, fencing and related services not elsewhere classified. | |||
Fencing, agricultural | |||
Land clearing, agricultural | |||
1.45% | |||
This class includes employers engaged in providing specialist technical and professional services to agriculture not elsewhere classified. | |||
Artificial insemination services | |||
Chicken sexing and debeaking | |||
Crop breeding | |||
Dairy herd testing | |||
Professional and technical services to agriculture nec | |||
Wool classing (except reclassing or bulk classing) | |||
1.31% | |||
This class includes employers engaged in providing care and boarding services for domestic pets such as cats and dogs. | |||
Domestic pet boarding services | |||
Dog kennels | |||
Catteries | |||
7.03% | |||
This class includes employers engaged in hunting, trapping or taking animals, birds or reptiles in the wild for commercial, population control or pest control purposes. | |||
Bird trapping | |||
Buffalo hunting | |||
Crocodile hunting | |||
Culling of wild animals | |||
Dingo hunting or trapping | |||
Fur skin animal hunting or trapping | |||
Kangaroo hunting | |||
Mutton bird catching | |||
Possum hunting and trapping | |||
Rabbit hunting or trapping | |||
Snake catching |
Column 1 | Column 2 | Column 3 | Column 4 |
Group | Class | Title and Description | Rate |
8.81% | |||
This class includes employers engaged in growing standing timber both in native forests or in plantations or in timber tracts. | |||
Forestry | |||
8.25% | |||
This class includes employers engaged in felling softwood timber trees in plantations using fully mechanised equipment. | |||
Logging, softwood timber plantation | |||
13.39% | |||
This class includes employers engaged in felling hardwood and other timber trees in natural forests, using mechanised or manually-operated equipment, or other logging methods. It also includes cutting and shaping trees for rough-hewn products such as mine timbers, posts and railway sleepers, etc or in cutting trees and scrub for firewood. | |||
Firewood cutting (forest) | |||
Logging hardwood timber | |||
Mine timbers hewing (forest) | |||
Pole hewing (forest) | |||
Posts shaping (forest) | |||
Pulpwood cutting (forest or bush) | |||
Railway sleepers hewing (forest) | |||
Rough shaping of forest timber | |||
Timber hewing (forest) | |||
Tree cutting or felling, natural forests | |||
8.26% | |||
This class includes employers engaged in providing services such as forest reafforestation, conservation or plantation maintenance on a fee or contract basis. This class also includes employers engaged in operating forest nurseries and employers engaged in gathering other forest products or in distilling of eucalyptus oil in the forest. | |||
Bush regeneration service | |||
Eucalyptus oil distilling (forest) | |||
Forest conservation service | |||
Forest nursery operation or service | |||
Forest planting | |||
Forest products gathering | |||
Pine cone collecting | |||
Pest control service (forestry; except aerial or wild animal control) | |||
Reafforestation service | |||
Resin gathering | |||
Revegetation service | |||
Sphagnum moss gathering | |||
Timber plantation maintenance | |||
Timber tract maintenance | |||
Tree pruning (forest) | |||
Tree thinning (forest) |
Column 1 | Column 2 | Column 3 | Column 4 |
Group | Class | Title and Description | Rate |
9.92% | |||
This class includes employers engaged in catching rock lobsters from ocean or coastal waters. | |||
| |||
Crayfish, saltwater, fishing | |||
Rock lobster fishing | |||
Rock lobster fishing and processing (aboard vessel at sea) | |||
10.07% | |||
This class includes employers engaged in catching prawns from ocean or coastal waters. | |||
| |||
Prawn fishing | |||
Prawn fishing and processing (aboard vessel at sea) | |||
9.91% | |||
This class includes employers engaged in trawling for finfish in ocean or coastal waters. | |||
| |||
Finfish trawling | |||
9.93% | |||
This class includes employers engaged in catching squid using jigs (multiple spikes spreading radially from a shaft) from ocean or coastal waters. | |||
Squid jigging | |||
9.82% | |||
This class includes employers engaged in line fishing from ocean or coastal waters. | |||
Line fishing | |||
9.96% | |||
This class includes employers engaged in ocean or coastal water (including estuarine) fishing not elsewhere classified or in other types of marine life gathering. | |||
Abalone fishing | |||
Marine water fishery products gathering | |||
Oyster fishing (except from cultivated oyster beds) | |||
Pearling (except pearl oyster farming) | |||
Seaweed (algae) harvesting | |||
Turtle hunting | |||
8.52% | |||
This class includes employers engaged in farming of fish, crustaceans or molluscs. This class also includes employers engaged in commercial inland or freshwater fishing. | |||
Crustacean breeding or farming | |||
Fish breeding or farming | |||
Fish hatchery operation | |||
Fishing (freshwater) | |||
Molluscs breeding or farming | |||
Oyster farming | |||
Prawn farming | |||
Pearl oyster farming | |||
Salmon farming | |||
Trout farming | |||
Yabbie fishing or farming |
The scope of the Mining Division includes all employers engaged in ‘mining’, in exploration for minerals, and in the provision of a wide variety of services to mining and mineral exploration, as well as mining projects under development.
The term ‘mining’ is used in the broad sense to include the extraction of minerals occurring naturally as solids such as coal and ores, liquids such as crude petroleum, or gases such as natural gas. Extraction of minerals is undertaken by such processes as underground or open cut mining, dredging, quarrying, the operation of wells or evaporation pans, or by recovery from ore dumps or tailings, and all supplementary activities aimed at preparing the crude materials for marketing.
Activities include milling, dressing and beneficiation of ores, screening, washing and flotation. These activities are generally carried out at or near mine sites as an integral part of mining operations. Natural gas absorption, purifying and similar treatment plants are also included in this Division.
The Mining Division excludes employers engaged in refining or smelting of minerals or ores (other than the preliminary smelting of gold), or in the manufacture of such products of mineral origin as coke or cement.
Column 1 | Column 2 | Column 3 | Column 4 |
Group | Class | Title and Description | Rate |
5.58% | |||
This class includes employers engaged in producing crude oil, natural gas or condensate, and in treating these products on site to produce liquified or purified forms of oil and gas. | |||
| ||
Casino operation | ||
0.99% | ||
This class includes employers engaged in providing totalisator, betting or other gambling services (except casinos or lotteries). | ||
Betting shop operation | ||
Bookmaker operation (own account) | ||
Football pools operation | ||
Gambling employer operation nec | ||
Totalisator agency operation | ||
3.49% | ||
This class includes employers engaged in providing recreation and entertainment services (including the operation of amusement parks or arcades, side shows, circuses, agricultural shows or shooting galleries) not elsewhere classified. | ||
Amusement park or arcade operation | ||
Circus operation | ||
Dance hall | ||
Entertainment nec | ||
Fireworks and/or pyrotechnic displays | ||
Merry-go-round operation | ||
Railway operation (by historical railway societies or as a tourist attraction; except amusement park railways) |
This Division includes employers engaged in providing personal services.
Column 1 | Column 2 | Column 3 | Column 4 |
Group | Class | Title and Description | Rate |
1.75% | |||
This class includes employers engaged in hiring pre-recorded video cassettes for personal use. | |||
Pre-recorded video cassettes hiring to the general public | |||
3.30% | |||
This class includes employers engaged in hiring personal or household goods not elsewhere classified. | |||
Bicycles hiring | |||
Camping equipment hiring | |||
Domestic appliance hiring | |||
Fishing tackle hiring | |||
Furniture hiring | |||
Hiring of personal or household goods nec | |||
Hobby equipment hiring | |||
Photographic equipment hiring | |||
Refrigerator hiring | |||
Snow skis hiring | |||
Sound reproducing equipment, household, hiring | |||
Sporting equipment hiring | |||
Stoves or heaters hiring | |||
Television hiring | |||
Video recorder or equipment hiring | |||
Washing machine hiring | |||
7.14% | |||
This class includes employers engaged in providing commercial laundry or dry-cleaning services (including baby napkin or linen hire services). | |||
Curtain cleaning service | |||
Dry-cleaning | |||
Dyeing service, clothes, nec | |||
Laundry service, commercial | |||
Linen hire service | |||
Pressing or ironing service | |||
5.09% | |||
This class includes employers engaged in providing domestic and self-service laundries. It also includes dry-cleaning agencies which do not undertake any dry cleaning on the premises. | |||
Dry-cleaning agency operation | |||
Laundromats | |||
Laundry service, domestic | |||
Self-service laundry operation | |||
9.96% | |||
This class includes employers engaged in providing carpet, rug and upholstered furniture cleaning services. | |||
Carpet and rug cleaning service | |||
Carpet dyeing service | |||
Upholstered furniture cleaning service | |||
1.14% | |||
This class includes employers engaged in developing, printing or other processing of motion picture or other photographic film. | |||
| |||
Photographic film processing | |||
1.14% | |||
This class includes employers engaged in undertaking portrait or other photography. | |||
| |||
Commercial photography service (except aerial photography, motion picture production or photographic film processing) | |||
Photographic vending machine service | |||
Photography service (except aerial photography, motion picture production or photographic film processing) | |||
Portrait photography service | |||
Street photography service | |||
Studio photography service | |||
Video filming service, nec | |||
2.83% | |||
This class includes employers engaged in managing funerals, cremations or burials. | |||
Cemetery operation | |||
Crematorium operation | |||
Funeral directing | |||
Undertaking | |||
5.97% | |||
This class includes employers engaged in providing domestic gardening and lawn mowing services. | |||
| |||
Gardening service | |||
Lawn mowing service | |||
10.80% | |||
This class includes employers engaged in providing tree surgery and lopping services. | |||
Mulching of vegetation | |||
Tree lopping service | |||
Tree surgery | |||
2.47% | |||
This class includes employers engaged in hairdressing or in providing beauty treatment services. | |||
Barber shop operation | |||
Beauty salon operation | |||
Epilation service | |||
Hairdressing service | |||
Manicure service | |||
Pedicure service | |||
Pet grooming services | |||
2.56% | |||
This class includes employers engaged in providing adult personal services. | |||
Brothel keeping | |||
Escort agency service | |||
Prostitution service | |||
1.30% | |||
This class includes employers engaged in providing personal services not elsewhere classified. | |||
| |||
Astrology service | |||
Baby sitting services (except in child care centres or preschools) | |||
Chauffeur service | |||
Cloak room service | |||
Domestic service nec (on a contract or fee basis) | |||
Fortune telling service | |||
Genealogy service | |||
Hair restoration service (cosmetic) | |||
Heraldry service | |||
Introduction agency service | |||
Marriage celebrant (own account) | |||
Massage service nec | |||
Sauna bath operation | |||
Tattooing service | |||
Toilet, public, operation | |||
Turkish bath operation | |||
Weight reducing service (mainly diet planning programs) |
Column 1 | Column 2 | Column 3 | Column 4 |
Group | Class | Title and Description | Rate |
1.93% | |||
This class includes religious organisations operated for worship or for the promotion of religious activities. This class also includes employers of Ministers of Religion who are deemed to be workers pursuant to clause 17 of Schedule 1 to the Workers Compensation Act 1987. | |||
Bible society operation (except employers mainly engaged in the provision of goods or services which are primary to other industries) | |||
Church operation | |||
Convent operation | |||
Diocesan registry operation | |||
Missionary society operation (except employers mainly engaged in the provision of goods or services which are primary to other industries) | |||
Monastery operation | |||
Mosque operation | |||
Religious organisation operation (except employers mainly engaged in the provision of goods or services which are primary to other industries) | |||
Salvation Army operation (except employers mainly engaged in providing goods or services primary to other industries) | |||
Synagogue operation | |||
Temple, religious, operation | |||
0.75% | |||
This class includes employers engaged in promoting the interests of specific groups of employers or self-employed persons. | |||
Accountants association operation | |||
Architects association operation | |||
Bar association operation | |||
Builders association operation | |||
Business taxpayers association operation | |||
Chamber of Commerce operation | |||
Chamber of Manufacturers operation | |||
Chemists association operation | |||
Dentists association operation | |||
Employers association operation | |||
Engineers association operation (except trade union) | |||
Farmers association operation | |||
Graziers association operation | |||
Hotelkeepers association operation | |||
Lawyers association operation | |||
Manufacturers association operation | |||
Medical association operation | |||
Pastoralists association operation | |||
Professional sporting associations | |||
Retail traders association operation | |||
Surveyors association operation | |||
Trade association operation (except trade union) | |||
1.30% | |||
This class includes employers engaged in promoting the interests of employees, such as trade unions, councils and associations. | |||
Industrial union operation | |||
Trade union operation | |||
0.99% | |||
This class includes employers engaged in the promotion of community interests not elsewhere classified. It also includes political parties. | |||
| |||
Accident prevention association operation | |||
Associations operation (for promotion of community, environmental or sectional interests) nec | |||
Automobile association operation | |||
Consumers association operation | |||
Housewives association operation | |||
Pensioners association operation | |||
Personal taxpayers association operation | |||
Political party operation | |||
Ratepayers association operation | |||
Society operation (for the prevention of cruelty to animals) | |||
5.68% | |||
This class includes employers of government police or security forces. | |||
Police service (Government) | |||
Police station operation (Government) | |||
Security or intelligence organisation operation (Government) | |||
5.66% | |||
This class includes employers operating prisons or similar corrective services. | |||
Detention centre operation | |||
Gaol operation | |||
Prison farm operation | |||
Prison operation | |||
Remand centre operation | |||
5.77% | |||
This class includes employers engaged in providing fire fighting or related services. Also included are employers engaged in providing civil emergency services other than police services. | |||
Bush fire brigade service | |||
Emergency service (other than defence and police) | |||
Fire brigade service (except forest fire fighting service) | |||
Fire detection service | |||
Fire fighting service | |||
Fire prevention service | |||
6.96% | |||
This class includes employers engaged in collecting or disposing of refuse (except through sewerage systems). | |||
Garbage collection service | |||
Garbage disposal service | |||
Industrial waste collection and disposal service | |||
Night soil collection and disposal service | |||
Rubbish dump or tip operation | |||
Sanitary disposal service | |||
Street sweeping |
Column 1 | Column 2 | Column 3 | Column 4 |
Group | Class | Title and Description | Rate |
$8 per capita per annum (subject to minimum premium) | |||
This class includes employers engaged in employing caretakers, maids, chauffeurs, gardeners, butlers or other servants for domestic purposes. | |||
Private households (employing staff) |
(Schedule 5, clause 1 (1))
Column 1 | Column 2 | Column 3 |
Code | WIC Description | ICCR |
011100 | Plant Nurseries | 1.39% |
011200 | Cut Flower and Flower Seed Growing | 1.50% |
011300 | Vegetable Growing | 1.57% |
011400 | Grape Growing | 1.45% |
011500 | Apple and Pear Growing | 1.51% |
011600 | Stone Fruit Growing | 1.50% |
011700 | Kiwi Fruit Growing | 1.52% |
011900 | Fruit Growing nec | 1.59% |
012100 | Grain Growing | 1.54% |
012200 | Combined Grain Growing, Sheep Farming and Beef Cattle Farming | 1.97% |
012300 | Sheep-Beef Cattle Farming | 2.03% |
012400 | Sheep Farming | 2.10% |
012510 | Beef Cattle Farming | 1.97% |
012520 | Beef Cattle Feedlots | 2.06% |
013000 | Dairy Cattle Farming | 1.96% |
014100 | Poultry Farming (Meat) | 1.79% |
014200 | Poultry Farming (Eggs) | 1.79% |
015100 | Pig Farming | 1.86% |
015200 | Horse Farming | 1.85% |
015300 | Deer Farming | 1.86% |
015900 | Other Livestock Farming nec | 1.86% |
016100 | Sugar Cane Growing | 1.67% |
016200 | Cotton Growing | 1.36% |
016900 | Other Crop and Plant Growing nec | 1.94% |
021100 | Cotton Ginning | 1.08% |
021200 | Shearing Services | 2.45% |
021300 | Aerial Agricultural Services | 1.07% |
021910 | Services to Livestock Farming nec | 2.07% |
021920 | Services to Crop Farming nec | 1.54% |
021930 | Services to Fruit &Vegetable Growing nec | 1.53% |
021940 | Agricultural Land Clearing &Fencing | 1.11% |
021950 | Other Services to Agriculture nec | 0.31% |
021960 | Pet Boarding and Kennels nec | 0.35% |
022000 | Hunting and Trapping | 1.56% |
030100 | Forestry | 2.20% |
030210 | Softwood Timber Plantation Logging | 1.94% |
030220 | Hardwood and Other Timber Logging | 3.29% |
030300 | Services to Forestry | 2.10% |
041100 | Rock Lobster Fishing | 2.36% |
041200 | Prawn Fishing | 2.33% |
041300 | Finfish Trawling | 2.38% |
041400 | Squid Jigging | 2.36% |
041500 | Line Fishing | 2.47% |
041900 | Marine Fishing nec | 2.45% |
042000 | Aquaculture | 2.02% |
110100 | Coal Mining—Underground | 1.54% |
110200 | Coal Mining—Surface | 1.12% |
120000 | Oil and Gas Extraction | 1.27% |
131100 | Iron Ore Mining | 1.25% |
131200 | Copper Ore Mining—Underground | 1.58% |
131300 | Copper Ore Mining—Surface | 1.02% |
131410 | Gold Ore Mining—Underground | 1.62% |
131420 | Gold Ore Mining—Surface | 0.63% |
131500 | Mineral Sand Mining | 1.65% |
131610 | Nickel Ore Mining—Underground | 1.56% |
131620 | Nickel Ore Mining—Surface | 1.24% |
131710 | Silver-Lead-Zinc Ore Mining—Underground | 3.47% |
131720 | Silver-Lead-Zinc Ore Mining—Surface | 1.27% |
131910 | Other Metal Ore Mining nec—Underground | 1.35% |
131920 | Other Metal Ore Mining nec—Surface | 1.14% |
141100 | Gravel and Sand Quarrying | 1.23% |
141900 | Construction Material Mining nec | 0.92% |
142010 | Other Mining nec—Underground | 1.56% |
142020 | Other Mining nec—Surface | 1.28% |
151100 | Petroleum Exploration (Own Account) | 0.48% |
151200 | Petroleum Exploration | 1.83% |
151300 | Mineral Exploration (Own Account) | 0.62% |
151400 | Mineral Exploration Services | 1.65% |
152000 | Other Mining Services | 1.43% |
211110 | Abattoirs | 2.17% |
211120 | Meat Packing and Freezing | 2.01% |
211130 | Meat Processing | 1.76% |
211140 | Animal By-product Processing nec | 0.93% |
211210 | Poultry Abattoirs | 1.65% |
211220 | Poultry Meat Processing | 1.74% |
211300 | Bacon, Ham and Smallgood Manufacturing | 1.81% |
212100 | Milk and Cream Processing | 1.06% |
212200 | Ice Cream Manufacturing | 1.06% |
212900 | Dairy Product Manufacturing nec | 1.06% |
213000 | Fruit and Vegetable Processing | 1.07% |
214000 | Oil and Fat Manufacturing | 1.13% |
215100 | Flour Mill Product Manufacturing | 0.99% |
215200 | Cereal Food and Baking Mix Manufacturing | 1.01% |
216100 | Bread Manufacturing | 1.08% |
216200 | Cake and Pastry Manufacturing | 1.27% |
216300 | Biscuit Manufacturing | 1.01% |
217100 | Sugar Manufacturing | 1.20% |
217200 | Confectionery Manufacturing | 1.20% |
217300 | Seafood Processing | 1.20% |
217400 | Prepared Animal and Bird Feed Manufacturing | 1.20% |
217900 | Food Manufacturing nec | 1.20% |
218100 | Soft Drink, Cordial and Syrup Manufacturing | 0.92% |
218200 | Beer and Malt Manufacturing | 0.88% |
218300 | Wine Manufacturing | 0.94% |
218400 | Spirit Manufacturing | 0.94% |
219000 | Tobacco Product Manufacturing | 0.52% |
221100 | Wool Scouring | 1.09% |
221200 | Synthetic Fibre Textile Manufacturing | 1.08% |
221300 | Cotton Textile Manufacturing | 1.17% |
221400 | Wool Textile Manufacturing | 1.09% |
221500 | Textile Finishing | 1.10% |
222110 | Made-up Textile Product Manufacturing | 1.22% |
222120 | Furniture Upholstery and Covers Mfg | 1.11% |
222130 | Non-canvas Textile Blind and Awning Manufacturing | 0.93% |
222200 | Textile Floor Covering Manufacturing | 1.04% |
222300 | Rope, Cordage and Twine Manufacturing | 1.08% |
222900 | Other Textile Product Manufacturing nec | 1.01% |
223100 | Hosiery Manufacturing | 0.98% |
223200 | Cardigan and Pullover Manufacturing | 0.97% |
223900 | Knitting Mill Product Manufacturing nec | 0.96% |
224100 | Men’s and Women’s Clothing Manufacturing | 1.02% |
224200 | Tailoring and Dress-making | 1.02% |
224300 | Sleepwear, Underwear and Baby Clothing Mfg | 1.02% |
224900 | Other Clothing Manufacturing nec | 1.01% |
225000 | Footwear Manufacturing | 1.03% |
226100 | Leather Tanning and Fur Dressing | 1.11% |
226200 | Leather and Leather Substitute Product Mfg | 1.04% |
231100 | Log Sawmilling | 3.31% |
231200 | Wood Chipping | 2.45% |
231300 | Timber Resawing and Dressing | 2.32% |
232100 | Plywood and Veneer Manufacturing | 1.35% |
232200 | Fabricated Wood Manufacturing | 1.33% |
232300 | Wooden Structural Component Manufacturing | 1.32% |
232910 | Wooden Blind Manufacturing | 1.25% |
232920 | Other Wood Product Manufacturing nec | 1.36% |
233100 | Pulp, Paper and Paperboard Manufacturing | 0.81% |
233200 | Solid Paperboard Container Manufacturing | 0.89% |
233300 | Corrugated Paperboard Container Manufacturing | 1.10% |
233400 | Paper Bag and Sack Manufacturing | 1.04% |
233900 | Other Paper Product Manufacturing nec | 1.03% |
241100 | Paper Stationery Manufacturing | 0.57% |
241210 | Printing | 0.57% |
241220 | Newspaper Printing | 0.24% |
241310 | Printing Trade Services | 0.57% |
241320 | Services to Printing and Publishing nec | 0.23% |
242100 | Newspaper Publishing | 0.17% |
242200 | Other Periodical Publishing | 0.17% |
242300 | Book and Other Publishing | 0.17% |
243000 | Recorded Media Manufacturing and Publishing | 0.28% |
251000 | Petroleum Refining | 0.50% |
252000 | Petroleum &Coal Product Manufacturing nec | 0.69% |
253100 | Fertiliser Manufacturing | 0.58% |
253200 | Industrial Gas Manufacturing | 0.62% |
253300 | Synthetic Resin Manufacturing | 0.65% |
253400 | Organic Industrial Chemical Manufacturing nec | 0.66% |
253500 | Inorganic Industrial Chemical Manufacturing nec | 0.61% |
254100 | Explosive Manufacturing | 0.62% |
254200 | Paint Manufacturing | 0.69% |
254300 | Medicinal and Pharmaceutical Product Manufacturing | 0.36% |
254400 | Pesticide Manufacturing | 0.63% |
254500 | Soap and Other Detergent Manufacturing | 0.68% |
254600 | Cosmetic and Toiletry Preparation Manufacturing | 0.71% |
254700 | Ink Manufacturing | 0.65% |
254900 | Other Chemical Product Manufacturing nec | 0.61% |
255100 | Rubber Tyre Manufacturing | 1.67% |
255900 | Other Rubber Product Manufacturing nec | 1.14% |
256100 | Plastic Blow Moulded Product Manufacturing | 1.00% |
256200 | Plastic Extruded Product Manufacturing | 1.00% |
256300 | Plastic Bag and Film Manufacturing | 1.00% |
256400 | Plastic Product, Rigid Fibre Reinforced, Mfg |
1.00% | ||
256500 | Plastic Foam Product Manufacturing | 1.00% |
256600 | Plastic Injection Moulded Product Manufacturing | 1.00% |
261000 | Glass and Glass Product Manufacturing | 1.32% |
262100 | Clay Brick Manufacturing | 1.15% |
262200 | Ceramic Product Manufacturing | 1.15% |
262300 | Ceramic Tile and Pipe Manufacturing | 1.16% |
262900 | Other Ceramic Product Manufacturing nec | 1.15% |
263100 | Cement and Lime Manufacturing | 0.88% |
263210 | Fibro-Cement Sheeting Manufacturing | 1.10% |
263220 | Plaster Product Manufacturing | 0.99% |
263300 | Concrete Slurry Manufacturing | 1.21% |
263400 | Concrete Pipe and Box Culvert Manufacturing | 1.16% |
263510 | Terrazzo Manufacturing | 1.22% |
263520 | Concrete Product Manufacturing nec | 1.54% |
264010 | Fibreglass Insulation Products Manufacturing | 1.06% |
264020 | Non-Metallic Mineral Product Manufacturing nec | 2.24% |
271100 | Basic Iron and Steel Manufacturing | 1.28% |
271200 | Iron and Steel Casting and Forging | 1.26% |
271300 | Steel Pipe and Tube Manufacturing | 1.26% |
272100 | Alumina Production | 1.17% |
272200 | Aluminium Smelting | 0.86% |
272300 | Copper, Silver, Lead and Zinc Smelting, Refining | 1.26% |
272900 | Basic Non-Ferrous Metal Manufacturing nec | 1.18% |
273100 | Aluminium Rolling, Drawing, Extruding | 1.15% |
273200 | Non-Ferrous Metal Rolling, Drawing, Extruding nec | 1.21% |
273300 | Non-Ferrous Metal Casting | 1.17% |
274100 | Structural Steel Fabricating | 1.62% |
274200 | Architectural Aluminium Product Manufacturing | 1.36% |
274900 | Structural Metal Product Manufacturing nec | 1.63% |
275100 | Metal Container Manufacturing | 1.36% |
275900 | Sheet Metal Product Manufacturing nec | 1.32% |
276100 | Hand Tool and General Hardware Manufacturing | 1.22% |
276200 | Spring and Wire Product Manufacturing | 1.21% |
276300 | Nut, Bolt, Screw and Rivet Manufacturing | 1.19% |
276400 | Metal Coating and Finishing | 1.24% |
276500 | Non-Ferrous Pipe Fitting Manufacturing | 1.17% |
276900 | Fabricated Metal Product Manufacturing nec | 1.46% |
281100 | Motor Vehicle Manufacturing | 0.76% |
281200 | Motor Vehicle Body Manufacturing | 1.48% |
281300 | Automotive Electrical and Instrument Manufacturing | 0.73% |
281900 | Automotive Component Manufacturing nec | 0.80% |
282100 | Shipbuilding | 1.03% |
282210 | Boatbuilding | 1.39% |
282220 | Boat repairing | 0.70% |
282300 | Railway Equipment Manufacturing | 0.69% |
282400 | Aircraft Manufacturing | 0.53% |
282900 | Transport Equipment Manufacturing nec | 0.81% |
283100 | Photographic and Optical Good Manufacturing | 0.45% |
283200 | Medical and Surgical Equipment Manufacturing | 0.49% |
283900 | Professional and Scientific Equipment Manufacturing nec | 0.41% |
284100 | Computer and Business Machine Manufacturing | 0.48% |
284200 | Telecommunication, Broadcasting and Transceiving Equipment Manufacturing | 0.42% |
284900 | Other Electronic Equipment Manufacturing nec | 0.39% |
285100 | Household Appliance Manufacturing | 0.76% |
285200 | Electrical Cable and Wire Manufacturing | 0.75% |
285300 | Battery Manufacturing | 0.73% |
285400 | Electric Light and Sign Manufacturing | 0.89% |
285900 | Other Electrical Equipment Manufacturing nec | 0.58% |
286100 | Agricultural Machinery Manufacturing | 0.82% |
286200 | Mining and Construction Machinery Manufacturing | 0.86% |
286300 | Food Processing Machinery Manufacturing | 0.82% |
286410 | Machine Tool and Part Manufacturing | 0.83% |
286420 | Metal Dies, Cutting, Sinking, Manufacturing and Repairing | 0.80% |
286500 | Lifting and Material Handling Equipment Manufacturing | 0.80% |
286600 | Pump and Compressor Manufacturing | 0.81% |
286700 | Commercial Space Heating and Cooling Equipment Manufacturing | 0.83% |
286900 | Industrial Machinery and Equipment Manufacturing nec | 0.83% |
291100 | Prefabricated Metal Building Manufacturing | 1.47% |
291900 | Prefabricated Building Manufacturing nec | 1.47% |
292100 | Wooden Furniture and Upholstered Seat Manufacturing | 1.34% |
292200 | Sheet Metal Furniture Manufacturing | 1.26% |
292300 | Mattress Manufacturing (Except Rubber) | 1.27% |
292900 | Furniture Manufacturing nec | 1.24% |
294100 | Jewellery and Silverware Manufacturing | 0.57% |
294200 | Toy and Sporting Good Manufacturing | 0.88% |
294900 | Manufacturing nec | 0.86% |
361000 | Electricity Supply | 0.56% |
362000 | Gas Supply | 0.56% |
370100 | Water Supply | 0.61% |
370200 | Sewerage and Drainage Services | 0.86% |
411100 | House Construction | 1.42% |
411200 | Residential Building Construction nec | 1.39% |
411300 | Non-Residential Building Construction | 1.06% |
412100 | Road and Bridge Construction | 1.25% |
412200 | Non-Building Construction nec | 1.25% |
421010 | Demolition | 2.95% |
421020 | Site Preparation Services | 1.43% |
422110 | Concrete Construction Services | 3.37% |
422120 | Concrete Paving Services | 2.27% |
422200 | Bricklaying Services | 2.87% |
422300 | Roofing Services | 3.01% |
422400 | Structural Steel Erection Services | 2.25% |
423100 | Plumbing Services | 1.19% |
423200 | Electrical Services | 0.73% |
423300 | Air Conditioning and Heating Services | 1.03% |
423400 | Telecommunication, Alarm and Security System Installation Services | 0.40% |
424110 | Cement Rendering and Plastering | 2.40% |
424120 | Plasterboard and Decorative Plaster Fixing | 2.30% |
424200 | Carpentry Services | 2.26% |
424300 | Tiling and Carpeting Services | 2.16% |
424400 | Painting and Decorating Services | 2.15% |
424510 | Aluminium Door and Window Installation | 1.37% |
424520 | Glazing Services | 1.38% |
425100 | Landscaping Services | 1.37% |
425910 | Scaffolding Services | 2.20% |
425920 | Exterior/Interior Blind and Awning Installation Services | 1.37% |
425930 | Building Exterior Cleaning and Maintenance Services | 2.10% |
425940 | Construction Services nec | 1.40% |
451100 | Wool Wholesaling | 0.76% |
451200 | Cereal Grain Wholesaling | 0.77% |
451900 | Farm Produce &Supplies Wholesaling nec | 0.70% |
452100 | Petroleum Product Wholesaling | 0.61% |
452200 | Metal and Mineral Wholesaling | 0.74% |
452300 | Chemical Wholesaling | 0.47% |
453100 | Timber Wholesaling | 1.21% |
453900 | Building Supplies Wholesaling nec | 0.80% |
461100 | Farm and Construction Machinery Wholesaling | 0.41% |
461200 | Professional Equipment Wholesaling | 0.20% |
461300 | Computer Wholesaling | 0.06% |
461400 | Business Machine Wholesaling nec | 0.23% |
461500 | Electrical and Electronic Equipment Wholesaling nec | 0.21% |
461900 | Machinery &Equipment Wholesaling nec | 0.39% |
462100 | Car Wholesaling | 0.55% |
462200 | Commercial Vehicle Wholesaling | 0.55% |
462300 | Motor Vehicle New or Used Part Dealing | 0.55% |
462400 | Motor Vehicle Dismantling | 0.86% |
471100 | Meat Wholesaling | 1.00% |
471200 | Poultry and Smallgood Wholesaling | 0.89% |
471300 | Dairy Produce Wholesaling | 0.90% |
471400 | Fish Wholesaling | 0.95% |
471500 | Fruit and Vegetable Wholesaling | 0.89% |
471600 | Confectionery and Soft Drink Wholesaling | 0.82% |
471700 | Liquor Wholesaling | 0.57% |
471800 | Tobacco Product Wholesaling | 0.49% |
471900 | Grocery Wholesaling nec | 1.03% |
472100 | Textile Product Wholesaling | 0.34% |
472200 | Clothing Wholesaling | 0.31% |
472300 | Footwear Wholesaling | 0.32% |
473100 | Household Appliance Wholesaling | 0.45% |
473200 | Furniture Wholesaling | 0.89% |
473300 | Floor Covering Wholesaling | 0.51% |
473900 | Household Good Wholesaling nec | 0.58% |
479100 | Photographic Equipment Wholesaling | 0.29% |
479200 | Jewellery and Watch Wholesaling | 0.25% |
479300 | Toy and Sporting Good Wholesaling | 0.29% |
479400 | Book and Magazine Wholesaling | 0.52% |
479500 | Paper Product Wholesaling | 0.54% |
479600 | Pharmaceutical and Toiletry Wholesaling | 0.24% |
479910 | Wholesaling nec | 0.47% |
479920 | Wholesaling Trade Agent—No Goods Handling | 0.17% |
511000 | Supermarket and Grocery Stores | 0.95% |
512100 | Fresh Meat, Fish and Poultry Retailing | 1.02% |
512200 | Fruit and Vegetable Retailing | 0.94% |
512300 | Liquor Retailing | 0.81% |
512400 | Bread and Cake Retailing | 0.85% |
512500 | Takeaway Food Retailing | 0.78% |
512600 | Milk Vending | 0.94% |
512900 | Specialised Food Retailing nec | 0.79% |
521000 | Department Stores | 0.51% |
522100 | Clothing Retailing | 0.40% |
522200 | Footwear Retailing | 0.45% |
522300 | Fabric and Other Soft Good Retailing | 0.50% |
523100 | Furniture Retailing | 0.72% |
523200 | Floor Covering Retailing | 0.62% |
523300 | Domestic Hardware and Houseware Retailing | 0.81% |
523400 | Domestic Appliance Retailing | 0.24% |
523500 | Recorded Music Retailing | 0.48% |
524100 | Sport and Camping Equipment Retailing | 0.38% |
524200 | Toy and Game Retailing | 0.37% |
524300 | Newspaper, Book and Stationery Retailing | 0.35% |
524400 | Photographic Equipment Retailing | 0.45% |
524500 | Marine Equipment Retailing | 0.40% |
525100 | Pharmaceutical, Cosmetic and Toiletry Retailing | 0.45% |
525200 | Antique and Used Good Retailing | 0.76% |
525300 | Garden Equipment Retailing | 0.88% |
525400 | Flower Retailing | 0.64% |
525500 | Watch, Spectacles and Jewellery Retailing | 0.42% |
525900 | Retailing nec | 0.68% |
526110 | Household Equipment Repair Services (Electrical) | 1.11% |
526120 | Household Equipment Repair Services (Electronics) | 1.00% |
526900 | Household Equipment Repair Services nec | 0.43% |
531100 | Car Retailing | 0.36% |
531200 | Motor Cycle Dealing | 0.43% |
531300 | Trailer and Caravan Dealing | 0.42% |
532100 | Automotive Fuel Retailing | 0.80% |
532200 | Automotive Electrical Services | 0.80% |
532300 | Smash Repairing | 0.80% |
532400 | Tyre Retailing | 0.81% |
532900 | Automotive Repair and Services nec | 0.80% |
571000 | Accommodation | 0.99% |
572000 | Pubs, Taverns and Bars | 0.85% |
573000 | Cafes and Restaurants | 0.73% |
574000 | Clubs (Hospitality) | 0.85% |
611010 | Road Freight Transport—Bulk Freight | 1.89% |
611020 | Road Freight Transport—Short Distance | 1.87% |
611030 | Road Freight Transport—Long Distance | 1.92% |
611040 | Furniture Delivery and Removal Service | 1.97% |
612100 | Long Distance Bus Transport | 0.93% |
612200 | Short Distance Bus Transport (Including Tramway) | 1.16% |
612310 | Taxi Metro | 606 |
612315 | Taxi Metro—Owner Operated, using another driver up to 2 shifts a week | 302 |
612320 | Taxi Non-Metro | 344 |
612322 | Taxi Non-Metro—Owner Operator just in case policy | 32 |
612324 | Taxi Non-Metro—Owner Operator using another driver up to an average of 1 shift per week | 119 |
612326 | Taxi Non-Metro—Owner Operator using another driver up to an average of 2 shifts per week | 230 |
612330 | Hire Car Drivers | 403 |
612340 | Other Road Passenger Transport nec | 0.93% |
620000 | Rail Transport | 1.05% |
630100 | International Sea Transport | 0.91% |
630200 | Coastal Water Transport | 0.84% |
630300 | Inland Water Transport | 0.89% |
640100 | Scheduled International Air Transport | 0.45% |
640200 | Scheduled Domestic Air Transport | 0.44% |
640300 | Non-Scheduled Air and Space Transport | 0.46% |
650100 | Pipeline Transport | 1.44% |
650900 | Transport nec | 1.44% |
661100 | Parking Services | 0.92% |
661900 | Services to Road Transport nec | 0.75% |
662100 | Stevedoring | 1.90% |
662200 | Water Transport Terminals | 0.58% |
662300 | Port Operators | 0.38% |
662910 | Water Transport Agency Services | 0.12% |
662920 | Services to Water Transport nec | 1.19% |
663000 | Services to Air Transport | 0.84% |
664100 | Travel Agency Services | 0.13% |
664210 | Freight Forwarding (Road)—Goods Handling | 0.85% |
664220 | Freight Forwarding (Road)—No Goods Handling | 0.20% |
664310 | Freight Forwarding (Other Than Road)—Goods Handling | 0.54% |
664320 | Freight Forwarding (Other than Road)—No Goods Handling | 0.15% |
664410 | Customs Agencies—Goods Handling | 0.43% |
664420 | Customs Agencies—No Goods Handling | 0.16% |
664900 | Services to Transport nec | 0.19% |
670100 | Grain Storage | 1.28% |
670900 | Storage nec | 0.92% |
711110 | Postal Delivery Services | 0.86% |
711120 | Postal Agency Services | 0.26% |
711200 | Courier Services | 0.97% |
712000 | Telecommunication Services | 0.10% |
731000 | Central Bank | 0.08% |
732100 | Banks | 0.07% |
732200 | Building Societies | 0.13% |
732300 | Credit Unions | 0.16% |
732400 | Money Market Dealers | 0.08% |
732900 | Deposit Taking Financiers nec | 0.11% |
733000 | Other Financiers | 0.10% |
734000 | Financial Asset Investors | 0.08% |
741100 | Life Insurance | 0.07% |
741200 | Superannuation Funds | 0.07% |
742100 | Health Insurance | 0.17% |
742200 | General Insurance | 0.14% |
751100 | Financial Asset Broking Services | 0.07% |
751900 | Services to Finance and Investment nec | 0.06% |
752000 | Services to Insurance | 0.07% |
771110 | Residential Strata Schemes | 0.28% |
771120 | Residential Property Operators | 0.17% |
771210 | Commercial Property Strata Schemes | 0.30% |
771220 | Commercial Property Operators and Developers | 0.15% |
772000 | Real Estate Agents | 0.14% |
773000 | Non-Financial Asset Investors | 0.24% |
774100 | Motor Vehicle Hiring | 0.69% |
774210 | Boat and Ferry Hiring | 0.92% |
774220 | Other Transport Equipment Leasing nec | 0.91% |
774310 | Plant and Machinery Hiring and Leasing Without Operator | 1.00% |
774320 | Plant and Machinery Hiring and Leasing With Operator | 1.25% |
774330 | Office Equipment Hiring and Leasing | 0.14% |
781000 | Scientific Research | 0.19% |
782100 | Architectural Services | 0.08% |
782200 | Surveying Services | 0.19% |
782300 | Consulting Engineering Services | 0.11% |
782910 | Laboratory Services nec | 0.27% |
782920 | Technical Services nec | 0.26% |
783100 | Data Processing Services | 0.19% |
783200 | Information Storage and Retrieval Services | 0.17% |
783300 | Computer Maintenance Services | 0.20% |
783400 | Computer Consultancy Services | 0.06% |
784100 | Legal Services | 0.12% |
784200 | Accounting Services | 0.06% |
785100 | Advertising Services | 0.11% |
785210 | Sign Writing | 1.11% |
785220 | Commercial Art and Display Services | 0.12% |
785300 | Market Research Services | 0.13% |
785400 | Business Administrative Services | 0.15% |
785500 | Business Management Services | 0.11% |
786100 | Employment Placement Services | 0.22% |
786300 | Secretarial Services | 0.23% |
786410 | Investigative and Security Services | 1.33% |
786411 | Investigative Services | 1.02% |
786412 | Security Services | 1.34% |
786420 | Building Caretaking Services | 0.41% |
786500 | Pest Control Services | 0.98% |
786600 | Cleaning Services | 2.53% |
786610 | Cleaning Services: Non Government Contractors | 2.56% |
786620 | Cleaning Services: Government Contractors | 3.38% |
786700 | Contract Packing Services nec | 0.98% |
786900 | Business Services nec | 0.21% |
811100 | Central Government Administration | 0.22% |
811200 | State Government Administration | 0.22% |
811300 | Local Government Administration | 0.72% |
812000 | Justice | 0.21% |
813000 | Foreign Government Representation | 0.21% |
820000 | Defence | 0.67% |
841000 | Preschools and Kindergartens | 0.56% |
842100 | Infants and Primary Schools | 0.26% |
842200 | Secondary Education | 0.26% |
842300 | Combined Primary and Secondary Education | 0.26% |
842400 | Special School Education | 0.35% |
843100 | Higher Education | 0.22% |
843200 | Technical and Further Education | 0.22% |
844010 | Driving Schools | 0.29% |
844020 | Other Education and Training nec | 0.41% |
861100 | Hospitals (Except Psychiatric Hospitals) | 0.54% |
861200 | Psychiatric Hospitals | 0.45% |
861300 | Nursing Homes | 1.21% |
862100 | General Practice Medical Services | 0.14% |
862200 | Specialist Medical Services | 0.14% |
862300 | Dental Services | 0.14% |
863100 | Pathology Services | 0.38% |
863200 | Optometry and Optical Dispensing | 0.30% |
863300 | Ambulance Services | 0.37% |
863400 | Community Health Centres | 0.46% |
863500 | Physiotherapy Services | 0.34% |
863600 | Chiropractic Services | 0.37% |
863900 | Other Health Services nec | 0.37% |
864000 | Veterinary Services | 0.35% |
871000 | Child Care Services | 0.71% |
872100 | Accommodation for the Aged | 1.14% |
872200 | Residential Care Services nec | 1.07% |
872910 | Home Care Services | 1.14% |
872920 | Non-Residential Care Services nec | 0.93% |
911100 | Film and Video Production | 0.23% |
911200 | Film and Video Distribution | 0.18% |
911300 | Motion Picture Exhibition | 0.29% |
912100 | Radio Services | 0.15% |
912200 | Television Services | 0.15% |
921000 | Libraries | 0.56% |
922000 | Museums | 0.64% |
923100 | Zoological and Botanic Gardens | 0.74% |
923900 | Recreational Parks and Gardens | 0.73% |
924110 | Theatre and Orchestra Productions | 0.91% |
924120 | Other Theatre and Musical Performance | 0.36% |
924200 | Creative Arts | 0.38% |
925100 | Sound Recording Studios | 0.23% |
925200 | Performing Arts Venues | 0.43% |
925910 | Agency Services to the Arts | 0.23% |
925920 | Services to the Arts nec | 0.58% |
931110 | Horse and Dog Racing Operations | 0.75% |
931120 | Horse Racing Jockeys | 11 |
931130 | Harness Racing Drivers | 11 |
931200 | Sports Grounds and Facilities nec | 0.67% |
931911 | Sports and Services to Sport nec | 0.64% |
931912 | Sports Administrators Services | 0.20% |
931920 | Professional Footballers | 146 |
931930 | Professional Boxers | 123 |
931940 | Professional Wrestlers | 123 |
932100 | Lotteries | 0.20% |
932200 | Casinos | 0.50% |
932900 | Gambling Services nec | 0.17% |
933000 | Other Recreation Services | 0.78% |
951100 | Video Hire Outlets | 0.42% |
951900 | Personal and Household Goods Hiring nec | 0.75% |
952110 | Laundry and Dry Cleaning Operations | 1.16% |
952120 | Self-service Laundries &Dry Cleaning Agencies | 0.83% |
952130 | Carpet Cleaners | 2.30% |
952200 | Photographic Film Processing | 0.26% |
952300 | Photographic Studios | 0.23% |
952400 | Funeral Directors, Crematoria and Cemeteries | 0.66% |
952510 | Gardening Services | 1.37% |
952520 | Amenity Tree Services | 2.61% |
952600 | Hairdressing and Beauty Salons | 0.55% |
952910 | Adult Personal Services | 0.58% |
952920 | Personal Services nec | 0.30% |
961000 | Religious Organisations | 0.45% |
962100 | Business and Professional Associations | 0.18% |
962200 | Labour Associations | 0.31% |
962900 | Interest Groups nec | 0.25% |
963100 | Police Services | 1.34% |
963200 | Corrective Centres | 1.34% |
963300 | Fire Brigade and Civil Emergency Services | 1.36% |
963400 | Waste Disposal Services | 1.52% |
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