Insurance Premiums Order (January–June) 2008 (NSW)

I, Professor Marie Bashir AC, CVO, Governor of the State of New South Wales, with the advice of the Executive Council, and on the recommendation of the WorkCover Authority, and in pursuance of the Workers Compensation Act 1987 and the regulations made under that Act, make the following Order.

Dated, this 5th day of December 2007.

By Her Excellency’s Command,

Minister Assisting the Minister for Finance

1Name of Order

This Order is the Insurance Premiums Order (January–June) 2008.

2Commencement

This Order commences at 4 pm on 31 December 2007.

3Calculation of insurance premium payable by employer(1)

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:

P is the premium for the time being payable by the employer in respect of the period of insurance to which the policy relates, being:

• (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.

T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3.

S is the experience adjustment factor for the employer determined with respect to the period of insurance in accordance with Schedule 4.

E is the experience premium, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 5.

Q is the premiums adjustment contribution, if any, for the employer.

Y is the premium discount amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 10.

D is the dust diseases contribution, if any, for the employer.

I is the input tax credit adjustment, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 9.

M is the Mine Safety Fund premium adjustment, if any, for the employer calculated with respect to the period of insurance in accordance with Schedule 11.

A is the apprentice incentive amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 12.

(2)

However, where the basic tariff premium less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 .

(3)

However, if the employer is a member of a group:

• (a)

  subclause (2) does not apply, and

• (b)

  where the sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] for all the members of that group:

  • (i)

    is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] would be less than $50,000 were that period of insurance to be 12 months), the experience adjusted premium for the employer’s policy is not to exceed one and a half times the amount of the employer’s basic tariff premium , and

  • (ii)

    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 sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] 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 for the employer’s policy is not to exceed twice the amount of the employer’s basic tariff premium , and

  • (iii)

    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 sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] 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 for the employer’s policy is not to exceed two and a half times the amount of the employer’s basic tariff premium .

4Discount available for premiums paid in full

An employer is entitled to a discount of 3 percent on the initial premium payable by the employer for a policy of insurance if:

• (a)

  the period of insurance to which the policy relates is 12 months, and

• (b)

  the employer has paid the discounted amount of the premium in full by the date on which payment of the premium is due, and

• (c)

  the employer has not elected to pay the premium by instalments, and

• (d)

  the employer has notified the insurer, in accordance with the regulations, of the reasonable estimate of the wages that will be payable during the period of insurance.

Note—

Clause 130 of the Workers Compensation Regulation 2003 requires an employer to notify the insurer concerned of the matter referred to in paragraph (d).

5Recovery of excess from employer: section 160 of Act

For the purposes of the definition of prescribed excess amount in section 160 (1) of the Act, the following excess amount is specified:

• (a)

  if the employer concerned notified the relevant insurance scheme agent of the injury that led to the weekly compensation claim of the worker within 5 days of the employer becoming aware of it—$0,

• (b)

  in all other cases—the lesser of the following:

  • (i)

    the amount that is the current weekly wage rate of the worker as determined by section 42 of the Act,

  • (ii)

    $1,535.90.

Note—

Under section 160 (2) of the Act, an employer is required to repay the prescribed excess amount to the insurer under a policy of insurance in respect of each weekly compensation claim that the insurer has paid under the policy. However, if the amount that the insurer has paid in respect of any such claim is less than the prescribed excess amount, the amount the employer must repay is that lesser paid amount.

6Late payment prescribed interest rates: sections 170 (8) and 172 (5) of Act

For the purposes of sections 170 (8) and 172 (5) of the Act, the prescribed rate of interest is the interest rate referred to in section 22 of the Taxation Administration Act 1996.

7Calculation of costs of individual claims and provisional payments of compensation: clauses 137 (2) (c) (ii) (C) and 138 (2) (c) (ii) (C) of Regulation

For the purposes of clauses 137 (2) (c) (ii) (C) and 138 (2) (c) (ii) (C) of the Workers Compensation Regulation 2003, the amount specified is $1,535.90.

8Schedules form part of Order

Schedules 1–14 form part of this Order.

9Explanatory note

The explanatory note does not form part of this Order.

Schedule 1Interpretation

(Clause 8)

1Definitions(1)

In this Order:

apprentice has the same meaning as in the Apprenticeship and Traineeship Act 2001.

apprentice incentive amount, in relation to an employer, means the amount calculated in accordance with Schedule 12.

basic tariff premium, in relation to a policy, means the basic tariff premium for the policy calculated in accordance with Schedule 3.

claim means a claim made by a person against an employer to which a policy relates.

dust diseases contribution, in relation to an employer, means an amount equivalent to the contributions, if any, payable by an insurer in respect of the employer to the Workers’ Compensation (Dust Diseases) Fund.

employer includes a person who proposes to become an employer.

GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth.

input tax credit entitlement, in relation to an employer, means the amount of input tax credit that may be claimed by the employer in accordance with the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth in respect of the issue or renewal of a policy of insurance expressed as a percentage of the GST payable by the employer in respect of the issue or renewal of that policy.

insurer means a licensed insurer, or a former licensed insurer, within the meaning of the Act.

limited proprietary company means a proprietary company limited by shares as referred to in section 112 of the Corporations Act 2001 of the Commonwealth.

NSW WorkCover Industry Classification System or NSWWIC System means the industry classification system set out in Table A.

per capita rate means a rate specified in Column 4 of Table A that is expressed otherwise than as a percentage.

period of insurance, in relation to a policy, means a period for which an insurer assumes risk under the policy, being a period that commences on the first day on which the policy is in force after having been issued or renewed.

policy or policy of insurance means a policy of insurance within the meaning of the Act.

premium discount amount, in relation to an employer, means the amount of discount on an employer’s premium calculated in accordance with Schedule 10.

premiums adjustment contribution, in relation to an employer, means an amount equivalent to such part of the contributions, if any, payable by an insurer to the Insurance Fund under section 208 or 208AA of the Act as relates to the premium payable by the employer to the insurer.

regulations means regulations under the Act.

Table A means the Table set out in Schedule 13.

Table B means the Table set out in Schedule 14.

the Act means the Workers Compensation Act 1987.

wages means wages as defined in section 174 (9) of the Act, but does not include a motor vehicle allowance or accommodation allowance to the extent that the allowance is required to be excluded from wages by clause 3.

(2)

For the purposes of this Order, a person is the predecessor of an employer if the employer has acquired the business of the person. This subclause applies whether the business acquired is the whole or main part of the business of the person or is the whole or main part of a separate and distinct business of the person, and whether or not the business acquired is carried on at the same location.

(3)

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.

(4)

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.

(5)

The value of any amount of money calculated or included in a calculation under this Order is to be expressed in dollars.

(6)

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.

(7)

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.

(8)

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.

2Meaning of small, medium and large employer(1)

In this Order:

large employer means an employer whose basic tariff premium for an insurance policy at the time at which the insurer demands a premium for the policy:

• (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.

medium employer means an employer who, at the time at which the insurer demands a premium for an insurance policy, is not a small employer or a large employer.

small employer means an employer:

• (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).

(2)

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 small employer only if the basic tariff premium for the policy:

• (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.

(3)

If an employer is a member of a group, a reference to the basic tariff premium of the employer or to total wages payable by the employer to workers (however expressed) is taken to be a reference to the sum of the basic tariff premiums of all members of the group or to total wages payable to workers by all members of the group, respectively.

3Extent to which motor vehicle and accommodation allowances to be excluded from wages(1)

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—70 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.

Note—

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).

(2)

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.

(3)

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).

(4)

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—$198.30 for each night the worker is absent from the worker’s usual place of residence in the course of the worker’s employment.

(5)

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.

(6)

In this clause, award means:

• (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).

4Continuous recording calculation method

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).

5Averaging calculation method(1)

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)

  the specific purpose for which each such business journey was taken,

• (c)

  the 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)

  the 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)

  the 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)

  the 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)

  the 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.

(2)

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.

(3)

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.

(4)

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.

(5)

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.

(6)

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.

(7)

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.

6Meaning of “relevant 12-week period”(1)

In clause 5, relevant 12-week period means a continuous period of at least 12 weeks, selected by the worker’s employer, throughout which a motor vehicle is provided or maintained by a worker. If the motor vehicle is provided or maintained for less than 12 weeks, the period must be the entire period for which the motor vehicle is provided or maintained.

(2)

The period may overlap the start or end of the period of insurance, so long as it includes part of the period.

(3)

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.

7Replacing one motor vehicle with another motor vehicle(1)

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.

(2)

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.

(3)

An employer must record the nomination in writing in the period of insurance in which the nomination takes effect.

(4)

However, the Authority may allow an employer to record the nomination at a later time.

8Classification of employer’s business(1)

For the purposes of this Order, the classification applicable to an employer is the class in Column 2 of Table A to which the employer’s business corresponds.

(2)

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.

(3)

An employer may carry on a single business or more than one business at the same time.

(4)

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.

(5)

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.

(6)

Generally, businesses are not separate and distinct if the operations and activities carried on in those businesses are incidental to one another.

(7)

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).

9Determination of wages(1)

In this Order, a reference to wages, in relation to a period of insurance under a policy issued or to be issued to an employer or in relation to a period of 12 months ascertained by reference to any such period of insurance, is a reference:

• (a)

  except as provided by paragraph (b), to a reasonable estimate of the monetary value of all wages (not including any wages to which Schedule 8 applies) payable to workers by the employer in respect of the period of insurance or the period of 12 months, as the case may be 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.

(2)

If at any time the employer has failed to furnish the returns in respect of any relevant period of insurance and the monetary value of the wages concerned has not been ascertained, the estimate of the monetary value of those wages is taken to be such amount as is calculated by multiplying the monetary value (or reasonable estimate) of wages for the immediately preceding equivalent period of insurance by 1.3.

(3)

For the avoidance of doubt:

• (a)

  in this Order, a reference to wages payable to workers includes wages payable to apprentices, and

• (b)

  in subclause (2), the monetary value (or reasonable estimate) of wages for an employer for the immediately preceding equivalent period of insurance includes the monetary value (or reasonable estimate) of wages for the immediately preceding equivalent period of insurance paid to apprentices.

Schedule 2Application

(Clause 8)

1Policies to which Order applies(1)

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 2007 and before 4 pm on 30 June 2008.

(2)

If, before 4 pm on 30 June 2008, 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.

2Policies exempt from Order(1)

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.

(2)

Despite subclause (1), clause 5 of this Order applies to policies of insurance issued or renewed by a specialised insurer.

Schedule 3Basic tariff premium

(Clause 3)

1General(1)

The basic tariff premium (“T”) for an employer is to be calculated in accordance with the following formula:

where:

Wa, Wb…Wn are each a part of the total wages payable to workers by the employer in respect of the period of insurance for which the premium is to be calculated, being a part of the total wages attributable to a class appearing in Column 2 of Table A applicable to the employer.

Ra, Rb…Rn are each a percentage rate specified in Column 4 of Table A that corresponds with a class applicable to the employer, being a class appearing in Column 2 of Table A opposite the percentage rate.

(2)

For the purposes of subclause (1), the classifications applicable to an employer and the part of total wages payable by an employer 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.

2Exceptions(1)

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.

(2)

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.

Schedule 4Experience adjustment factor

(Clause 3)

1General(1)

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.

(2)

For the purposes of subclause (1):

new employer means a medium employer or large employer who:

• (a)

  prior to the commencement of the period referred to in subclause (1) (b) or (c) (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 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.

T is the basic tariff premium for the employer calculated:

• (a)

  where the period of insurance to which the premium relates is 12 months—in accordance with Schedule 3 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 as if the policy to which the premium relates had a period of insurance of 12 months.

(3)

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.

2Employers who are members of a group(1)

Despite clause 1, if the employer is a member of a group, the experience adjustment factor (“S”) for the employer is as follows:

• (a)

  where:

  • (i)

    the employer 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)

    during those 2 years, every member of the group that was required by the regulations to supply particulars of claims against the member to the member’s insurer has supplied the insurer with those particulars in accordance with the regulations,

  the factor calculated in accordance with the following formula:

• (b)

  where:

  • (i)

    the employer is a new employer and 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)

    during that period, every member of the group that was required by the regulations to supply particulars of claims against the member to the member’s insurer has supplied the insurer with those particulars in accordance with the regulations,

  the factor is the factor calculated in accordance with the formula in paragraph (a) multiplied by 0.33,

• (c)

  where:

  • (i)

    the employer is a new employer and 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)

    during that period, every member of the group that was required by the regulations to supply particulars of claims against the member to the member’s insurer has supplied the insurer with those particulars in accordance with the regulations,

  the factor is the factor calculated in accordance with the formula in paragraph (a) multiplied by 0.66,

• (d)

  in any other case—0.

(2)

In this clause:

new employer has the same meaning as in clause 1 (2).

TG is the sum of the basic tariff premiums for all the members of the group calculated:

• (a)

  where the period of insurance to which the premium relates is 12 months—in accordance with Schedule 3 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 as if the policies to which the premiums relate had a period of insurance of 12 months.

(3)

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.

3Employers who were previously self-insurers(1)

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.

(2)

If an employer that is a member of a group was not insured for the period of 2 years referred to in clause 2 (1) (a), because the employer was a self-insurer during the whole or any part of that period, the formula in clause 2 (1) (a) applies as if the employer had been insured under a policy (and supplied particulars) during the whole of that period.

4Employers who acquire business etc(1)

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.

(2)

The period referred to in clause 2 (1) (a) during which an employer has been insured under a policy or policies and every member of the employer’s group supplied particulars of claims includes any period during which a predecessor of the employer has been so insured and supplied particulars.

5Reduction of experience adjustment factor(1)

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.

(2)

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.

6Transitional provision—experience adjustment factor for members of group(1)

The premium payable by an employer who is a member of a group for a policy of insurance issued or renewed after the commencement of the Insurance Premiums Order (July–December) 2006 (being 4 pm on 30 June 2006), being a premium calculated using the new experience adjustment factor, if the policy is issued or renewed:

• (a)

  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 adjustment factor, and

• (b)

  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 adjustment factor.

(2)

In this clause:

new experience adjustment factor, in relation to an employer, means the experience adjustment factor determined in accordance with clause 2.

old experience adjustment factor, in relation to an employer, means the experience adjustment factor determined in accordance with clause 1.

Schedule 5Experience premium

(Clause 3)

1General(1)

The experience premium (“E”) for an employer is to be calculated:

• (a)

  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, 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:

• (c)

  after the period of insurance for which the premium is to be calculated has expired (being a period that is less than 12 months) or after the policy of insurance has been cancelled (where the period of insurance covered by that policy until that cancellation was less than 12 months):

  • (i)

    if the employer has not entered into another policy of insurance under the Act because the employer has become a Comcare employer, in accordance with the following formula:

  • (ii)

    in any other case, in accordance with the following formula:

where:

T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3.

Initial ECCR is the Employer’s Claims Cost Rate calculated using the following formula:

Hindsight ECCR is the Employer’s Claims Cost Rate calculated using the following formula:

ICCR1 is the Industry Claims Cost Rate specified in Column 3 of Table B for a class applicable to the employer, being a class appearing in Column 1 of Table B opposite that rate.

ICCR2 is the Industry Claims Cost Rate determined by the Governor on the recommendation of the Authority and notified in the Gazette for a class applicable to the employer. Different rates may be specified for different workplace industry classes.

C1 and C2 are respectively the totals of the cost of claims for the employer in respect of the last and second last period of 12 consecutive months that occurred before the commencement of the period of insurance (not including the cost of any claims under sections 10 (Journey claims) and 11 (Recess claims) of the Act).

C0 is the total of the cost of claims for the employer in respect of the period of insurance (not including the cost of any claims under sections 10 (Journey claims) and 11 (Recess claims) of the Act).

W1 and W2 are respectively the totals of the wages payable to workers by the employer in respect of the last and second last period of 12 consecutive months that occurred before the commencement of the period of insurance.

W0 is the total of the wages payable to workers by the employer in respect of the period of insurance.

Comcare employer means an employer who:

• (a)

  is licensed under Part VIII of the Safety, Rehabilitation and Compensation Act 1988 of the Commonwealth after a declaration of eligibility under that Part made on the basis that the employer is a corporation carrying on business in competition with a Commonwealth authority or with another corporation that was previously a Commonwealth authority, and

• (b)

  would otherwise be required:

  • (i)

    to obtain and maintain in force a policy of insurance pursuant to section 155 of the Act, or

  • (ii)

    to be licensed as a self-insurer.

(2)

If an employer’s policy is renewed and the employer does not supply the insurer with a notice with respect to wages paid during the last period of insurance preceding that renewal (as required by clause 130 (2) of the Workers Compensation Regulation 2003), 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.

(3)

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.

(4)

If the policy concerned relates to per capita rates, those rates are to be substituted for wages to determine W0, W1 or W2 in the applicable formula in subclause (1).

(5)

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) excluding any per capita rates applicable to the employer, and

• (b)

  “E2” is calculated by using the applicable formula in subclause (1) but substituting the per capita rates for wages to determine W0, W1 or W2 in that formula.

(6)

For the purposes of subclause (5), when calculating:

• (a)

  “E1”, T is to be calculated by using only the non-per capita rates applicable to the employer, and

• (b)

  “E2”, T is to be calculated using only the per capita rates applicable to the employer.

(7)

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) or (c) (ii) (that is to determine an ICCR1)—using the following formula:

• (b)

  where the ICCR is to be calculated for the purposes of clause 1 (1) (b) or (c) (i) (that is to determine an ICCR2)—using the following formula:

where:

ICCR1a, ICCR1b ... ICCR1n are each an Industry Claims Cost Rate specified in Column 3 of Table B for a class applicable to the employer, being a class appearing in Column 1 of Table B opposite that rate.

ICCR2a, ICCR2b ... ICCR2n are each an Industry Claims Cost Rate determined by the Governor on the recommendation of the Authority and notified in the Gazette that corresponds with a class applicable to the employer.

Wa1, Wb1…Wn1 are each a part of the total wages payable to workers by the employer in respect of the last and second last period of 12 consecutive months that occurred before the commencement of the period of insurance for which the premium is to be calculated, being a part of the total wages attributable to a class applicable to the employer.

Wa2, Wb2…Wn2 are each a part of the total wages payable to workers by the employer in respect of the period of insurance for which the premium is to be calculated and the last and second last period of 12 consecutive months that occurred before the commencement of the period of insurance for which the premium is to be calculated, being a part of the total wages attributable to a class applicable to the employer.

(8)

For the purposes of subclause (7), 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.

2Definition

In this Schedule, cost of claims has the same meaning as in Division 4 of Part 20 of the Workers Compensation Regulation 2003.

3Exclusion of predecessor’s cost of claims(1)

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).

(2)

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.

4Transitional adjustment provision(1)

The premium payable by an employer for a policy of insurance issued or renewed after the commencement of the Insurance Premiums Order (January–June) 2006 (being 4 pm on 31 December 2005), that is, using the new experience premium for calculation, if issued or renewed 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.

(2)

In this clause:

new experience premium, in relation to an employer, means the experience premium determined in accordance with this Schedule.

old experience premium, in relation to an employer, means the experience premium determined in accordance with Schedule 6 (Old experience premium formula).

5Experience premium for members of a group where another member ceases operating

Despite clause 1 of this Schedule, if an employer (the continuing employer) is a member of a group and, during the period of insurance for which the premium is to be calculated, another member of the group becomes a departing member, the experience premium (“E”) for the continuing employer is to be calculated using the applicable formula in clause 1, but modified as follows:

C0, for the calculation of the continuing employer’s premium, is to be calculated using the following formula:

C1, for the calculation of the continuing employer’s premium, is to be calculated using the following formula:

C2, for the calculation of the continuing employer’s premium, is to be calculated using the following formula:

W0, for the calculation of the continuing employer’s premium, is to be calculated using the following formula:

W1, for the calculation of the continuing employer’s premium, is to be calculated using the following formula:

W2, for the calculation of the continuing employer’s premium, is to be calculated using the following formula:

where:

Ga is the continuing employer’s proportionate allocation of the departing member’s cost of claims and wages and is calculated using the following formula:

C0CE is C0 as calculated for the continuing employer using clause 1.

C0DM is C0 as calculated for the departing member using clause 1.

C1CE is C1 as calculated for the continuing employer using clause 1.

C1DM is C1 as calculated for the departing member using clause 1.

C2CE is C2 as calculated for the continuing employer using clause 1.

C2DM is C2 as calculated for the departing member using clause 1.

departing member, in relation to a continuing employer’s group, means an employer who:

• (a)

  is or was a member of that group, and

• (b)

  held a policy of insurance under the Act that has either expired or been cancelled, and

• (c)

  has not, in relation to that expiry or cancellation, become a predecessor of any other employer.

TCE is the basic tariff premium of the continuing employer.

TDM is the basic tariff premium of the departing member.

TG is the sum of the basic tariff premiums of all members of the group (including the departing member).

W0CE is W0 as calculated for the continuing employer using clause 1.

W0DM is W0 as calculated for the departing member using clause 1.

W1CE is W1 as calculated for the continuing employer using clause 1.

W1DM is W1 as calculated for the departing member using clause 1.

W2CE is W2 as calculated for the continuing employer using clause 1.

W2DM is W2 as calculated for the departing member using clause 1.

Schedule 6Old experience premium formula

(Schedule 5, clause 4)

1General(1)

The experience premium (“E”) for an employer is to be calculated:

• (a)
  • (i)

    for the purpose of calculating the initial premium payable before the expiration of the period of insurance for which the premium is to be calculated, and

  • (ii)

    after the period of insurance for which the premium is to be calculated has expired (being a period that is less than 12 months),

  in accordance with the following formula:

• (b)

  after the period of insurance for which the premium is to be calculated has expired (being a period that is not less than 12 months), in accordance with the following formula:

where:

W is the total of the wages payable to workers by the employer in respect of the period of insurance.

F120 is 5.54.

F121 is 3.99.

F122, F123 and F124 are such numbers as are determined by the Governor on the recommendation of the Authority and notified in the Gazette.

C1 and C2 are respectively the totals of the cost of claims for the employer in respect of the last and second last period of 12 consecutive months that occurred before the commencement of the period of insurance (not including the cost of any claims under sections 10 (Journey claims) and 11 (Recess claims) of the Act).

C0 is the total of the cost of claims for the employer in respect of the period of insurance (not including the cost of any claims under sections 10 (Journey claims) and 11 (Recess claims) of the Act).

W1 and W2 are respectively the totals of the wages payable to workers by the employer in respect of the last and second last period of 12 consecutive months that occurred before the commencement of the period of insurance.

W0 is the total of the wages payable to workers by the employer in respect of the period of insurance.

(2)

If an employer’s policy is renewed and the employer does not supply the insurer with a notice with respect to wages paid during the last period of insurance preceding that renewal (as required by clause 130 (2) of the Workers Compensation Regulation 2003), the insurer may, for the purpose of calculating the initial premium payable by the employer for the renewed policy, determine the amount of “W1” in the formula in subclause (1) (a) to be the amount determined as “W” in the calculation of the experience premium for the employer in respect of the last period of insurance preceding that renewal.

(3)

If during any past period referred to in C1, C2, W1 or W2 in 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.

(4)

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).

(5)

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.

2Definition

In this Schedule, cost of claims has the same meaning as in Division 4 of Part 20 of the Workers Compensation Regulation 2003.

3Exclusion of predecessor’s cost of claims(1)

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).

(2)

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.

Schedule 7Minimum premium

(Clause 8)

1Minimum premium payable(1)

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.

(2)

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.

(3)

A reference in subclause (2) to the premium that would (but for this Schedule) be payable in respect of a policy includes a reference to a premium as discounted under clause 4 of this Order.

Schedule 8Reduction of premium for employers of previously injured workers etc

(Clause 8)

1Premium to be reduced

Any premium calculated in accordance with the other provisions of this Order is to be reduced in accordance with this Schedule.

2Exclusion of certain wages from calculation of premium

Any such premium is to be reduced by excluding wages to which this Schedule applies from the calculation of the amount of the premium.

3Wages to which this Schedule applies(1)

This Schedule applies to wages payable by an employer in respect of the first 12 months of employment of any worker who 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.

(2)

However, this Schedule does not apply to any such wages unless:

• (a)

  application for a premium reduction in respect of those wages is made by the relevant employer in accordance with any guidelines under this Schedule, and

• (b)

  any other relevant requirements of the Authority are satisfied.

4Guidelines—Application for reduction of premium etc(1)

The Authority may issue guidelines specifying the method of applying for a premium reduction under this Schedule, including:

• (a)

  the form of and the manner of making an application, and

• (b)

  any documents relating to the application that the employer must attach to it.

(2)

Those guidelines may also specify the circumstances in which periods of employment or unemployment are to be regarded as continuous for the purposes of clause 3 (1).

5Definition(1)

In this Schedule, employer does not include a self-insurer.

(2)

In this Schedule, a reference, in relation to a worker, to a 1987 Act injury is a reference to an injury received by the worker after the commencement of the Act.

Schedule 9Input tax credit adjustment

(Clause 3)

1General

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 less the apprentice incentive amount [T − A] is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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:

T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3.

S is the experience adjustment factor for the employer determined with respect to the period of insurance in accordance with Schedule 4.

E is the experience premium, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 5.

Y is the premium discount amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 10.

Q is the premiums adjustment contribution, if any, for the employer.

A is the apprentice incentive amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 12.

B% is the percentage rate specified in Column 2 of the Table to this clause that corresponds to the range of input tax credit entitlement specified in Column 1 that contains the input tax credit entitlement for the employer.

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%

2Determination of input tax credit entitlement for the purposes of the calculation of premium(1)

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.

(2)

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%.

3Input tax credit adjustment for members of groups

Despite clause 1, if the employer is a member of a group:

• (a)

  clause 1 (b)–(e) do not apply, and

• (b)

  where the sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] for all the members of that group:

  • (i)

    is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] 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 for the employer’s policy [T], the value of replaces the experience premium in the formula in clause 1 (a). That is, where the limit applies, then:

  • (ii)

    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 sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] 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 for the employer’s policy [T], the value of replaces the experience premium in the formula in clause 1 (a). That is, where the limit applies, then:

  • (iii)

    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 sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] 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 for the employer’s policy [T], the value of replaces the experience premium in the formula in clause 1 (a). That is, where the limit applies, then:

Schedule 10Premium discount scheme

(Clause 3)

1General

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 less the apprentice incentive amount [T − A] is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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 less the apprentice incentive amount [T − A] 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:

Y is the amount of the premium discount on the insurance premium payable by the employer.

PDS level is the PDS level specified for a year of participation of the employer under Division 4 of Part 21 of the Workers Compensation Regulation 2003.

T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3.

S is the experience adjustment factor for the employer determined with respect to the period of insurance in accordance with Schedule 4.

E is the experience premium, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 5.

Q is the premiums adjustment contribution, if any, for the employer.

A is the apprentice incentive amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 12.

2Entitlement to a premium discount

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.

3Premium discount scheme for members of groups

Despite clause 1, if the employer is a member of a group:

• (a)

  clause 1 (b)–(e) do not apply, and

• (b)

  where the sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] for all the members of that group:

  • (i)

    is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] 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 for the employer’s policy [T], the value of replaces the experience premium in the formula in clause 1 (a). That is, where the limit applies, then:

  • (ii)

    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 sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] 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 for the employer’s policy [T], the value of replaces the experience premium in the formula in clause 1 (a). That is, where the limit applies, then:

  • (iii)

    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 sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] 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 for the employer’s policy [T], the value of replaces the experience premium in the formula in clause 1 (a). That is, where the limit applies, then:

4Definitions

In this Schedule:

first year of participation, second year of participation, third year of participation and year of participation, in relation to an employer, have the same meanings as in Division 4 of Part 21 of the Workers Compensation Regulation 2003.

Schedule 11Mine Safety Fund premium adjustment

(Clause 3)

1General

The Mine Safety Fund premium adjustment (“M”) is to be calculated in accordance with the following formula:

where:

Wa, Wb…Wn are each a part of the total wages payable to workers by the employer in respect of the period of insurance for which the premium is to be calculated, being a part of the total wages attributable to a class appearing in Division B of Table A (that is, classes 120000 to 152000) applicable to the employer.

RMSF is 0.828%.

Schedule 12Apprentice incentive scheme

(Clause 3)

1General(1)

The apprentice incentive amount (“A”) for an employer is to be calculated in accordance with the following formula:

where:

Aa, Ab…An are each a part of the total wages payable to apprentices under apprenticeship contracts by the employer in respect of the period of insurance for which the premium is to be calculated, being a part of the total wages attributable to a class appearing in Column 2 of Table A applicable to the employer.

Ra, Rb…Rn are each a percentage rate specified in Column 4 of Table A that corresponds with a class applicable to the employer, being a class appearing in Column 2 of Table A opposite the percentage rate.

(2)

For the purposes of subclause (1), the classifications applicable to an employer and the part of total wages payable by an employer 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.

(3)

In this clause, apprenticeship contract has the same meaning as in the Apprenticeship and Traineeship Act 2001.

2Exceptions(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.

(2)

If the employer has not supplied a notice with respect to wages (as required by clause 130 of the Workers Compensation Regulation 2003) in respect of any relevant period of insurance, the apprentice incentive amount (“A”) is taken to be zero for the purposes of the calculation of the employer’s premium. The apprentice incentive amount (“A”) for an employer’s premium may be recalculated when the required notice as to wages has been supplied.

Schedule 13Table A

(Clause 8)

Part 1NSW WorkCover Industry Classification SystemNotes

• 1

  The following activities should not be considered as separate and distinct businesses (as referred to in clause 8 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.

Division AAgriculture, Forestry and Fishing

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.

Subdivision 01Agriculture

Column 1	Column 2	Column 3	Column 4
Group	Class	Title and Description	Rate
011	Horticulture and Fruit Growing
011100	Plant Nurseries	4.898%
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.
Exclusions and References: Employers mainly engaged in (a) growing flowers for seed collection are included in Class 011200 Cut Flower and Flower Seed Growing; and (b) growing forest nursery stock are included in Class 030300 Services to Forestry.
Primary Activities:
Bulb propagating
Fruit tree nursery operation
Ornamental plant growing
Plant propagation
Plant stock growing nec
Seedling growing
Turf growing
Vine stock nursery operation
011200	Cut Flower and Flower Seed Growing	5.231%
This class includes employers engaged in growing flowers or foliage for cutting for display or growing flowers for seed collection.
Exclusions and References: Employers mainly engaged in growing seedlings of ornamental plants (including flowers) for sale are included in Class 011100 Plant Nurseries.
Primary Activities
Display foliage growing
Flower growing
Seeds, flower, growing
011300	Vegetable Growing	5.272%
This class includes employers engaged in growing vegetables (except dry field peas or beans or soybeans) for human consumption.

Employers mainly engaged in providing administration services to the sporting industry are included in Class 931912 Sports Administration Services.
Primary Activities:
Aviation clubs
Marina operation (pleasure craft)
Martial arts instruction
Personal trainers
Recreational boat charter
Riding school operation
Scuba diving (recreational) instruction
Ski-tow operation
Sporting club or association (apart from sports administration services)
Sports coaching service
Sports statistics service
Swimming schools
931912	Sports Administration Services	0.562%
This class included employers engaged in providing administration services to the sporting industry.
Exclusions and References: Employers engaged in (a) providing sports coaching and training services are included in Class 931911 Sports and Services to Sports nec; and (b) operating sports grounds or facilities are included in Class 931110 Horse and Dog Racing Operations or 931200 Sports Grounds and Facilities nec as appropriate.
Primary Activities:
Sports administration services
931920	Professional Footballers	$167 per capita per game
This class consists of employers of professional football players.
Primary Activities:
Professional football players
931930	Professional Boxing	$68 per capita per bout
This class consists of employers of professional boxers.
Primary Activities:
Professional boxers
931940	Professional Wrestling	$68 per capita per bout
This class consists of employers of professional wrestlers.
Primary Activities:
Professional wrestlers
932	Gambling Services
932100	Lotteries	0.804%
This class includes employers engaged in operating lotteries or in selling lottery tickets.
Primary Activities:
Art union operation
Lottery agency operation
Lottery operation
932200	Casinos	1.847%
This class includes employers engaged in providing a range of gambling services in addition to totalisator or gaming machine services, and other amusements, in a building to which the general public have access. Included are employers providing food, liquor and accommodation services in addition to a full range of gambling services.
Exclusions and References: Employers mainly engaged in (a) providing food or liquor and gaming machine services only are included in one of Groups 572 Pubs, Taverns and Bars; 573 Cafes and Restaurants or 574 Clubs (Hospitality); and (b) operating lotteries and selling lottery tickets are included in Class 932100 Lotteries.
Primary Activities:
Casino operation
932900	Gambling Services nec	0.804%
This class includes employers engaged in providing totalisator, betting or other gambling services (except casinos or lotteries).
Primary Activities:
Betting shop operation
Bookmaker operation (own account)
Football pools operation
Gambling employer operation nec
Totalisator agency operation
933	Other Recreation Services
933000	Other Recreation Services	2.552%
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.
Exclusions and References: Employers mainly engaged in providing training in sporting or other recreational activities are included in Class 931911 Sports and Services to Sport nec.
Primary Activities:
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)

Division QPersonal and Other Services

This Division includes employers engaged in providing personal services.

Subdivision 95Personal Services

Column 1	Column 2	Column 3	Column 4
Group	Class	Title and Description	Rate
951	Personal and Household Goods Hiring
951100	Video and DVD Hire Outlets	1.279%
This class includes employers engaged in hiring pre-recorded video cassettes/DVDs for personal use.
Primary Activities:
Pre-recorded video cassettes hiring to the general public
Pre-recorded DVD hiring to the general public
951900	Personal and Household Goods Hiring nec	2.681%
This class includes employers engaged in hiring personal or household goods not elsewhere classified.
Exclusions and References: Employers mainly engaged in hiring goods for commercial or business use are included in the appropriate class of Group 774 Machinery and Equipment Hiring and Leasing.
Primary Activities:
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
952	Other Personal Services
952110	Laundry and Dry Cleaning Operations	5.220%
This class includes employers engaged in providing commercial laundry or dry-cleaning services (including baby napkin or linen hire services).
Exclusions and References: Employers mainly engaged in providing self-service laundries and dry cleaning agencies are included in Class 952120 Self-service Laundries and Dry Cleaning Agencies.
Primary Activities:
Curtain cleaning service
Dry-cleaning
Dyeing service, clothes, nec
Laundry service, commercial
Linen hire service
Pressing or ironing service
952120	Self-service Laundries and Dry Cleaning Agencies	4.134%
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.
Primary Activities:
Dry-cleaning agency operation
Laundromats
Laundry service, domestic
Self-service laundry operation
952130	Carpet Cleaners	7.281%
This class includes employers engaged in providing carpet, rug and upholstered furniture cleaning services.
Primary Activities:
Carpet and rug cleaning service
Carpet dyeing service
Upholstered furniture cleaning service
952200	Photographic Film Processing	0.926%
This class includes employers engaged in developing, printing or other processing of motion picture or other photographic film.
Exclusions and References: Employers mainly engaged in (a) Motion picture film production are included in Class 911100 Film and Video Production; and (b) Portrait or other photography are included in Class 952300 Photographic Studios.
Primary Activities:
Photographic film processing
952300	Photographic Studios	0.926%
This class includes employers engaged in undertaking portrait or other photography.
Exclusions and References: Employers mainly engaged in (a) retailing photographic equipment or supplies are included in Class 524400 Photographic Equipment Retailing; (b) providing aerial photography services are included in Class 782200 Surveying Services; (c) motion picture production are included in Class 911100 Film and Video Production; (d) video filming which involves paid actors, script writing, external services for editing etc, production of several copies, or commercial usage are included in Class 911100 Film and Video Production; and (e) developing, printing or other processing of motion picture or other photographic film are included in Class 952200 Photographic Film Processing.
Primary Activities:
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
952400	Funeral Directors, Crematoria and Cemeteries	2.299%
This class includes employers engaged in managing funerals, cremations or burials.
Primary Activities:
Cemetery operation
Crematorium operation
Funeral directing
Undertaking
952510	Gardening Services	4.364%
This class includes employers engaged in providing domestic gardening and lawn mowing services.
Exclusions and References: Employers mainly engaged in (a) agricultural weed eradication services are included in either Class 021920 Services to Crop Farming nec or 021930 Services to Fruit and Vegetable Growing nec; (b) domestic or other non-agricultural weed eradication services are in services are included in Class 786500 Pest Control Services; and (c) landscape gardening (involving major earthworks and the building or retaining walls and paths etc) are included in Class 425100 Landscaping Services.
Primary Activities:
Gardening service
Lawn mowing service
952520	Amenity Tree Services	7.895%
This class includes employers engaged in providing tree surgery and lopping services.
Primary Activities:
Mulching of vegetation
Tree lopping service
Tree surgery
952600	Hairdressing and Beauty Salons	1.824%
This class includes employers engaged in hairdressing or in providing beauty treatment services.
Primary Activities:
Barber shop operation
Beauty salon operation
Epilation service
Hairdressing service
Manicure service
Pedicure service
Pet grooming services
952910	Adult Personal Services	2.080%
This class includes employers engaged in providing adult personal services.
Primary Activities:
Brothel keeping
Escort agency service
Prostitution service
952920	Personal Services nec	1.056%
This class includes employers engaged in providing personal services not elsewhere classified.
Exclusions and References: Employers mainly engaged in (a) the operation of health farms mainly providing accommodation are included in Group 571 Accommodation; (b) surgical hair restoration or hair transplanting services are included in Class 862200 Specialist Medical Services; (c) providing therapeutic massage services or operation of health farms mainly providing medical services are included in Class 863900 Other Health Services nec; and (d) providing weight reducing services which mainly use exercise and fitness programs are included in Class 931911 Sports and Services to Sport nec.
Primary Activities:
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)

Subdivision 96Other Services

Column 1	Column 2	Column 3	Column 4
Group	Class	Title and Description	Rate
961	Religious Organisations
961000	Religious Organisations	1.568%
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.
Exclusions and References: Employers of religious institutions mainly engaged in the provision of education, or operation of hospitals, charitable homes etc, are included in the classes appropriate to these activities.
Primary Activities:
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
962	Interest Groups
962100	Business and Professional Associations	0.562%
This class includes employers engaged in promoting the interests of specific groups of employers or self-employed persons.
Primary Activities:
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)
962200	Labour Associations	1.056%
This class includes employers engaged in promoting the interests of employees, such as trade unions, councils and associations.
Primary Activities:
Industrial union operation
Trade union operation
962900	Interest Groups nec	0.804%
This class includes employers engaged in the promotion of community interests not elsewhere classified. It also includes political parties.
Exclusions and References: (a) welfare organisations are included in the appropriate classes in Group 872 Community Care Services; (b) religious institutions are included in Class 961000 Religious Organisations; and (c) sporting associations or clubs are included in Class 931911 Sports and Services to Sports nec or Class 931912 Sports Administration Services.
Primary Activities:
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)
963	Public Order and Safety Services
963100	Police Services	4.613%
This class includes employers of government police or security forces.
Primary Activities:
Police service (Government)
Police station operation (Government)
Security or intelligence organisation operation (Government)
963200	Corrective Centres	4.597%
This class includes employers operating prisons or similar corrective services.
Exclusions and References: Employers mainly engaged in providing juvenile corrective services are included in Class 872200 Residential Care Services nec.
Primary Activities:
Detention centre operation
Gaol operation
Prison farm operation
Prison operation
Remand centre operation
963300	Fire Brigade and Civil Emergency Services	4.686%
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.
Primary Activities:
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
963400	Waste Disposal Services	5.130%
This class includes employers engaged in collecting or disposing of refuse (except through sewerage systems).
Primary Activities:
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
Waste material recovery operations
Waste material separating and sorting operations

Subdivision 97Private Household Employing Staff

Column 1	Column 2	Column 3	Column 4
Group	Class	Title and Description	Rate
970	Private Households Employing Staff
970000	Private Households Employing Staff	$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.
Exclusions and References: This class is only to be used where the householder is a natural person, not a corporate entity. The household staff of a corporate entity are to be included in the class applicable to the business activity of the entity.
Primary Activities:
Private households (employing staff)

Schedule 14Table B

(Schedule 5, clause 1)

Part 1Industry Claims Cost Rates1

Column 1	Column 2	Column 3
Code	WIC Description	ICCR
011100	Plant Nurseries	0.9720%
011200	Cut Flower and Flower Seed Growing	1.0327%
011300	Vegetable Growing	0.9934%
011400	Grape Growing	0.9723%
011500	Apple and Pear Growing	1.0011%
011600	Stone Fruit Growing	0.9782%
011700	Kiwi Fruit Growing	1.0130%
011900	Fruit Growing nec	1.0111%
012100	Grain Growing	1.0599%
012200	Combined Grain Growing, Sheep Farming and Beef Cattle Farming	1.3601%
012300	Sheep-Beef Cattle Farming	1.3068%
012400	Sheep Farming	1.5601%
012510	Beef Cattle Farming	1.3776%
012520	Beef Cattle Feedlots	1.4355%
013000	Dairy Cattle Farming	1.2427%
014100	Poultry Farming (Meat)	1.1046%
014200	Poultry Farming (Eggs)	1.0164%
015100	Pig Farming	1.0563%
015200	Horse Farming	1.3026%
015300	Deer Farming	1.1238%
015900	Other Livestock Farming nec	1.3495%
016100	Sugar Cane Growing	1.1153%
016200	Cotton Growing	0.9365%
016900	Other Crop and Plant Growing nec	1.2052%
021100	Cotton Ginning	0.7054%
021200	Shearing Services	1.5828%
021300	Aerial Agricultural Services	0.9291%
021910	Services to Livestock Farming nec	1.4392%
021920	Services to Crop Farming nec	1.0475%
021930	Services to Fruit and Vegetable Growing nec	1.0387%
021940	Agricultural Land Clearing and Fencing	1.2060%
021950	Other Services to Agriculture nec	0.1473%
021960	Pet Boarding and Kennels nec	0.2387%
022000	Hunting and Trapping	1.0498%
030100	Forestry	1.3824%
030210	Softwood Timber Plantation Logging	1.3060%
030220	Hardwood and Other Timber Logging	1.9380%
030300	Services to Forestry	1.3076%
041100	Rock Lobster Fishing	1.4506%
041200	Prawn Fishing	1.4529%
041300	Finfish Trawling	1.4479%
041400	Squid Jigging	1.4513%
041500	Line Fishing	1.4498%
041900	Marine Fishing nec	1.4637%
042000	Aquaculture	1.4181%
120000	Oil and Gas Extraction	0.7742%
131100	Iron Ore Mining	0.6997%
131200	Copper Ore Mining—Underground	1.1030%
131300	Copper Ore Mining—Surface	0.5542%
131410	Gold Ore Mining—Underground	1.0437%
131420	Gold Ore Mining—Surface	0.4165%
131500	Mineral Sand Mining	1.3283%
131610	Nickel Ore Mining—Underground	0.8962%
131620	Nickel Ore Mining—Surface	0.7493%
131710	Silver-Lead-Zinc Ore Mining—Underground	1.4692%
131720	Silver-Lead-Zinc Ore Mining—Surface	0.7660%
131910	Other Metal Ore Mining nec—Underground	0.8484%
131920	Other Metal Ore Mining nec—Surface	1.2421%
141100	Gravel and Sand Quarrying	0.7035%
141900	Construction Material Mining nec	0.7011%
142010	Other Mining nec—Underground	0.9537%
142020	Other Mining nec—Surface	0.9143%
151100	Petroleum Exploration (Own Account)	0.3785%
151200	Petroleum Exploration	0.5651%
151300	Mineral Exploration (Own Account)	0.3897%
151400	Mineral Exploration Services	1.5005%
152000	Other Mining Services	2.1655%
211110	Abattoirs	1.5456%
211120	Meat Packing and Freezing	1.3862%
211130	Meat Processing	1.2521%
211140	Animal By-product Processing nec	0.6240%
211210	Poultry Abattoirs	1.2859%
211220	Poultry Meat Processing	1.3135%
211300	Bacon, Ham and Smallgood Manufacturing	1.3006%
212100	Milk and Cream Processing	0.7925%
212200	Ice Cream Manufacturing	0.7925%
212900	Dairy Product Manufacturing nec	0.7925%
213000	Fruit and Vegetable Processing	0.8512%
214000	Oil and Fat Manufacturing	0.8868%
215100	Flour Mill Product Manufacturing	0.7053%
215200	Cereal Food and Baking Mix Manufacturing	0.7246%
216100	Bread Manufacturing	0.8243%
216200	Cake and Pastry Manufacturing	1.1400%
216300	Biscuit Manufacturing	0.5525%
217100	Sugar Manufacturing	0.8386%
217200	Confectionery Manufacturing	0.8324%
217300	Seafood Processing	0.8534%
217400	Prepared Animal and Bird Feed Manufacturing	0.8547%
217900	Food Manufacturing nec	0.8747%
218100	Soft Drink, Cordial and Syrup Manufacturing	0.6804%
218200	Beer and Malt Manufacturing	0.6458%
218300	Wine Manufacturing	0.7475%
218400	Spirit Manufacturing	0.7211%
219000	Tobacco Product Manufacturing	0.3561%
221100	Wool Scouring	0.7343%
221200	Synthetic Fibre Textile Manufacturing	0.7241%
221300	Cotton Textile Manufacturing	0.7222%
221400	Wool Textile Manufacturing	0.7054%
221500	Textile Finishing	0.7031%
222110	Made-up Textile Product Manufacturing	0.7621%
222120	Furniture Upholstery and Covers Manufacturing	0.6681%
222130	Non-canvas Textile Blind and Awning Manufacturing	0.6146%
222200	Textile Floor Covering Manufacturing

0.6411%
222300	Rope, Cordage and Twine Manufacturing	0.6724%
222900	Other Textile Product Manufacturing nec	0.7604%
223100	Hosiery Manufacturing	0.8201%
223200	Cardigan and Pullover Manufacturing	0.7958%
223900	Knitting Mill Product Manufacturing nec	0.6566%
224100	Men’s and Women’s Clothing Manufacturing	0.5799%
224200	Tailoring and Dress-making	0.6045%
224300	Sleepwear, Underwear and Baby Clothing Manufacturing	0.5935%
224900	Other Clothing Manufacturing nec	0.5392%
225000	Footwear Manufacturing	0.6828%
226100	Leather Tanning and Fur Dressing	0.7328%
226200	Leather and Leather Substitute Product Manufacturing	0.7390%
231100	Log Sawmilling	2.1756%
231200	Wood Chipping	1.7103%
231300	Timber Resawing and Dressing	1.5328%
232100	Plywood and Veneer Manufacturing	0.9214%
232200	Fabricated Wood Manufacturing	0.8335%
232300	Wooden Structural Component Manufacturing	0.9061%
232910	Wooden Blind Manufacturing	0.8470%
232920	Other Wood Product Manufacturing nec	1.0340%
233100	Pulp, Paper and Paperboard Manufacturing	0.6313%
233200	Solid Paperboard Container Manufacturing	0.6256%
233300	Corrugated Paperboard Container Manufacturing	0.7754%
233400	Paper Bag and Sack Manufacturing	0.6992%
233900	Other Paper Product Manufacturing nec	0.7153%
241100	Paper Stationery Manufacturing	0.3938%
241210	Printing	0.3859%
241220	Newspaper Printing	0.2107%
241310	Printing Trade Services	0.3823%
241320	Services to Printing and Publishing nec	0.2254%
242100	Newspaper Publishing	0.1165%
242200	Other Periodical Publishing	0.1191%
242300	Book and Other Publishing	0.1234%
243000	Recorded Media Manufacturing and Publishing	0.2125%
251000	Petroleum Refining	0.3267%
252000	Petroleum and Coal Product Manufacturing nec	0.5508%
253100	Fertiliser Manufacturing	0.5071%
253200	Industrial Gas Manufacturing	0.5218%
253300	Synthetic Resin Manufacturing	0.5360%
253400	Organic Industrial Chemical Manufacturing nec	0.5413%
253500	Inorganic Industrial Chemical Manufacturing nec	0.5037%
254100	Explosive Manufacturing	0.4602%
254200	Paint Manufacturing	0.5606%
254300	Medicinal and Pharmaceutical Product Manufacturing	0.2756%
254400	Pesticide Manufacturing	0.4692%
254500	Soap and Other Detergent Manufacturing	0.4608%
254600	Cosmetic and Toiletry Preparation Manufacturing	0.5250%
254700	Ink Manufacturing	0.4760%
254900	Other Chemical Product Manufacturing nec	0.4348%
255100	Rubber Tyre Manufacturing	1.6678%
255900	Other Rubber Product Manufacturing nec	0.8111%
256100	Plastic Blow Moulded Product Manufacturing	0.6974%
256200	Plastic Extruded Product Manufacturing	0.7086%
256300	Plastic Bag and Film Manufacturing	0.6968%
256400	Plastic Product, Rigid Fibre Reinforced, Manufacturing	0.6763%
256500	Plastic Foam Product Manufacturing	0.7144%
256600	Plastic Injection Moulded Product Manufacturing	0.6947%
261000	Glass and Glass Product Manufacturing	0.8690%
262100	Clay Brick Manufacturing	0.8258%
262200	Ceramic Product Manufacturing	0.8346%
262300	Ceramic Tile and Pipe Manufacturing	0.8129%
262900	Other Ceramic Product Manufacturing nec	0.7559%
263100	Cement and Lime Manufacturing	0.5983%
263210	Fibro-Cement Sheeting Manufacturing	0.8056%
263220	Plaster Product Manufacturing	0.8284%
263300	Concrete Slurry Manufacturing	0.9370%
263400	Concrete Pipe and Box Culvert Manufacturing	0.8390%
263510	Terrazzo Manufacturing	0.8270%
263520	Concrete Product Manufacturing nec	1.0985%
264010	Fibreglass Insulation Products Manufacturing	0.7151%
264020	Non-Metallic Mineral Product Manufacturing nec	1.3436%
271100	Basic Iron and Steel Manufacturing	0.9105%
271200	Iron and Steel Casting and Forging	0.9083%
271300	Steel Pipe and Tube Manufacturing	0.9086%
272100	Alumina Production	0.8336%
272200	Aluminium Smelting	0.8571%
272300	Copper, Silver, Lead and Zinc Smelting, Refining	0.6186%
272900	Basic Non-Ferrous Metal Manufacturing nec	0.8585%
273100	Aluminium Rolling, Drawing, Extruding	0.8749%
273200	Non-Ferrous Metal Rolling, Drawing, Extruding nec	0.9009%
273300	Non-Ferrous Metal Casting	0.8761%
274100	Structural Steel Fabricating	1.1455%
274200	Architectural Aluminium Product Manufacturing	1.0563%
274900	Structural Metal Product Manufacturing nec	1.1349%
275100	Metal Container Manufacturing	1.1177%
275900	Sheet Metal Product Manufacturing nec	1.0084%
276100	Hand Tool and General Hardware Manufacturing	0.8609%
276200	Spring and Wire Product Manufacturing	0.8518%
276300	Nut, Bolt, Screw and Rivet Manufacturing	0.8611%
276400	Metal Coating and Finishing	0.8791%
276500	Non-Ferrous Pipe Fitting Manufacturing	0.8723%
276900	Fabricated Metal Product Manufacturing nec	0.9819%
281100	Motor Vehicle Manufacturing	0.6292%
281200	Motor Vehicle Body Manufacturing	1.0246%
281300	Automotive Electrical and Instrument Manufacturing	0.6416%
281900	Automotive Component Manufacturing nec	0.5020%
282100	Shipbuilding	0.8977%
282210	Boatbuilding	0.8593%
282220	Boat Repairing	0.5952%
282300	Railway Equipment Manufacturing	0.5283%
282400	Aircraft Manufacturing	0.4521%
282900	Transport Equipment Manufacturing nec	0.5665%
283100	Photographic and Optical Good Manufacturing	0.2892%
283200	Medical and Surgical Equipment Manufacturing	0.3707%
283900	Professional and Scientific Equipment Manufacturing nec	0.3149%
284100	Computer and Business Machine Manufacturing	0.2763%
284200	Telecommunication, Broadcasting and Transceiving Equipment Manufacturing	0.3134%
284900	Other Electronic Equipment Manufacturing nec	0.3088%
285100	Household Appliance Manufacturing	0.5726%
285200	Electrical Cable and Wire Manufacturing	0.5372%
285300	Battery Manufacturing	0.6459%
285400	Electric Light and Sign Manufacturing	0.6130%
285900	Other Electrical Equipment Manufacturing nec	0.4501%
286100	Agricultural Machinery Manufacturing	0.5973%
286200	Mining and Construction Machinery Manufacturing	0.6046%
286300	Food Processing Machinery Manufacturing	0.6004%
286410	Machine Tool and Part Manufacturing	0.5977%
286420	Metal Dies, Cutting, Sinking, Manufacturing and Repairing	0.5952%
286500	Lifting and Material Handling Equipment Manufacturing	0.5941%
286600	Pump and Compressor Manufacturing	0.5887%
286700	Commercial Space Heating and Cooling Equipment Manufacturing	0.6016%
286900	Industrial Machinery and Equipment Manufacturing nec	0.6019%
291100	Prefabricated Metal Building Manufacturing	1.0564%
291900	Prefabricated Building Manufacturing nec	0.8949%
292100	Wooden Furniture and Upholstered Seat Manufacturing	1.0427%
292200	Sheet Metal Furniture Manufacturing	0.9458%
292300	Mattress Manufacturing (Except Rubber)	0.9420%
292900	Furniture Manufacturing nec	0.8676%
294100	Jewellery and Silverware Manufacturing	0.4115%
294200	Toy and Sporting Good Manufacturing	0.5878%
294900	Manufacturing nec	0.6067%
361000	Electricity Supply	0.4138%
362000	Gas Supply	0.4138%
370100	Water Supply	0.4042%
370200	Sewerage and Drainage Services	1.0645%
411100	House Construction	1.0982%
411200	Residential Building Construction nec	0.8751%
411300	Non-Residential Building Construction	0.8000%
412100	Road and Bridge Construction	0.8782%
412200	Non-Building Construction nec	0.8811%
421010	Demolition	1.8037%
421020	Site Preparation Services	0.9996%
422110	Concrete Construction Services	2.3077%
422120	Concrete Paving Services	1.4267%
422200	Bricklaying Services	1.9355%
422300	Roofing Services	1.9740%
422400	Structural Steel Erection Services	1.6113%
423100	Plumbing Services	0.7990%
423200	Electrical Services	0.5065%
423300	Air Conditioning and Heating Services	0.6215%
423400	Telecommunication, Alarm and Security System Installation Services	0.2992%
424110	Cement Rendering and Plastering	1.6987%
424120	Plasterboard and Decorative Plaster Fixing	1.5392%
424200	Carpentry Services	1.6318%
424300	Tiling and Carpeting Services	1.4846%
424400	Painting and Decorating Services	1.5267%
424510	Aluminium Door and Window Installation	0.9899%
424520	Glazing Services	1.0010%
425100	Landscaping Services	0.9761%
425910	Scaffolding Services	1.5375%
425920	Exterior/Interior Blind and Awning Installation Services	0.9898%
425930	Building Exterior Cleaning and Maintenance Services	1.5140%
425940	Construction Services nec	1.0005%
451100	Wool Wholesaling	0.6443%
451200	Cereal Grain Wholesaling	0.4388%
451900	Farm Produce and Supplies Wholesaling nec	0.4580%
452100	Petroleum Product Wholesaling	0.4079%
452200	Metal and Mineral Wholesaling	0.6611%
452300	Chemical Wholesaling	0.3313%
453100	Timber Wholesaling	0.8056%
453900	Building Supplies Wholesaling nec	0.5389%
461100	Farm and Construction Machinery Wholesaling	0.3710%
461200	Professional Equipment Wholesaling	0.1456%
461300	Computer Wholesaling	0.0499%
461400	Business Machine Wholesaling nec	0.1393%
461500	Electrical and Electronic Equipment Wholesaling nec	0.1675%
461900	Machinery and Equipment Wholesaling nec	0.3306%
462100	Car Wholesaling	0.3407%
462200	Commercial Vehicle Wholesaling	0.3597%
462300	Motor Vehicle New or Used Part Dealing	0.3636%
462400	Motor Vehicle Dismantling	0.4971%
471100	Meat Wholesaling	0.6752%
471200	Poultry and Smallgood Wholesaling	0.6860%
471300	Dairy Produce Wholesaling	0.6252%
471400	Fish Wholesaling	0.6748%
471500	Fruit and Vegetable Wholesaling	0.6177%
471600	Confectionery and Soft Drink Wholesaling	0.5659%
471700	Liquor Wholesaling	0.4203%
471800	Tobacco Product Wholesaling	0.5793%
471900	Grocery Wholesaling nec	0.7160%
472100	Textile Product Wholesaling	0.2621%
472200	Clothing Wholesaling	0.2587%
472300	Footwear Wholesaling	0.2458%
473100	Household Appliance Wholesaling	0.3889%
473200	Furniture Wholesaling	0.6363%
473300	Floor Covering Wholesaling	0.3709%
473900	Household Good Wholesaling nec	0.4258%
479100	Photographic Equipment Wholesaling	0.2250%
479200	Jewellery and Watch Wholesaling	0.1945%
479300	Toy and Sporting Good Wholesaling	0.2425%
479400	Book and Magazine Wholesaling	0.3335%
479500	Paper Product Wholesaling	0.3807%
479600	Pharmaceutical and Toiletry Wholesaling	0.2126%
479910	Wholesaling nec	0.3628%
479920	Wholesaling Trade Agent—No Goods Handling	0.1208%
511000	Supermarket and Grocery Stores	0.8546%
512100	Fresh Meat, Fish and Poultry Retailing	0.7323%
512200	Fruit and Vegetable Retailing	0.6612%
512300	Liquor Retailing	0.5945%
512400	Bread and Cake Retailing	0.6169%
512500	Takeaway Food Retailing	0.5746%
512600	Milk Vending	0.6654%
512900	Specialised Food Retailing nec	0.6025%
521000	Department Stores	0.4289%
522100	Clothing Retailing	0.2632%
522200	Footwear Retailing	0.3226%
522300	Fabric and Other Soft Good Retailing	0.3357%
523100	Furniture Retailing	0.5068%
523200	Floor Covering Retailing	0.4592%
523300	Domestic Hardware and Houseware Retailing	0.5456%
523400	Domestic Appliance Retailing	0.1361%
523500	Recorded Music Retailing	0.4976%
524100	Sport and Camping Equipment Retailing	0.2578%
524200	Toy and Game Retailing	0.2638%
524300	Newspaper, Book and Stationery Retailing	0.2520%
524400	Photographic Equipment Retailing	0.3037%
524500	Marine Equipment Retailing	0.2552%
525100	Pharmaceutical, Cosmetic and Toiletry Retailing	0.2853%
525200	Antique and Used Good Retailing	0.4568%
525300	Garden Equipment Retailing	0.5059%
525400	Flower Retailing	0.4317%
525500	Watch, Spectacles and Jewellery Retailing	0.2669%
525900	Retailing nec	0.4076%
526110	Household Equipment Repair Services (Electrical)	0.4373%
526120	Household Equipment Repair Services (Electronics)	0.4373%
526900	Household Equipment Repair Services nec	0.2503%
531100	Car Retailing	0.2987%
531200	Motor Cycle Dealing	0.3133%
531300	Trailer and Caravan Dealing	0.3456%
532100	Automotive Fuel Retailing	0.5272%
532200	Automotive Electrical Services	0.5603%
532300	Smash Repairing	0.5583%
532400	Tyre Retailing	0.5753%
532900	Automotive Repair and Services nec	0.5663%
571000	Accommodation	0.6681%
572000	Pubs, Taverns and Bars	0.5499%
573000	Cafes and Restaurants	0.5050%
574000	Clubs (Hospitality)	0.6017%
611010	Road Freight Transport—Bulk Freight	1.2134%
611020	Road Freight Transport—Short Distance	1.1427%
611030	Road Freight Transport—Long Distance	1.3172%
611040	Furniture Delivery and Removal Service	1.3212%
612100	Long Distance Bus Transport	0.6347%
612200	Short Distance Bus Transport (Including Tramway)	0.7737%
612310	Taxi Metro	$578.00
612315	Taxi Metro—Owner Operated, using another driver up to 2 shifts a week	$411.00
612320	Taxi Non-Metro	$342.00
612322	Taxi Non-Metro—Owner Operator just in case policy	$37.00
612324	Taxi Non-Metro—Owner Operator using another driver up to an average of 1 shift per week	$137.00
612326	Taxi Non-Metro—Owner Operator using another driver up to an average of 2 shifts per week	$265.00
612330	Hire Car Drivers	$297.00
612340	Other Road Passenger Transport nec	0.7053%
620000	Rail Transport	0.7028%
630100	International Sea Transport	0.6186%
630200	Coastal Water Transport	0.6914%
630300	Inland Water Transport	0.5899%
640100	Scheduled International Air Transport	0.3143%
640200	Scheduled Domestic Air Transport	0.2681%
640300	Non-Scheduled Air and Space Transport	0.3369%
650100	Pipeline Transport	0.9354%
650900	Transport nec	0.9354%
661100	Parking Services	0.4429%
661900	Services to Road Transport nec	0.6175%
662100	Stevedoring	1.2504%
662200	Water Transport Terminals	0.3990%
662300	Port Operators	0.2479%
662910	Water Transport Agency Services	0.0749%
662920	Services to Water Transport nec	0.8548%
663000	Services to Air Transport	0.4597%
664100	Travel Agency Services	0.1048%
664210	Freight Forwarding (Road)—Goods Handling	0.4872%
664220	Freight Forwarding (Road)—No Goods Handling	0.1164%
664310	Freight Forwarding (Other than Road)—Goods Handling	0.3118%
664320	Freight Forwarding (Other than Road)—No Goods Handling	0.1148%
664410	Customs Agencies—Goods Handling	0.2774%
664420	Customs Agencies—No Goods Handling	0.1164%
664900	Services to Transport nec	0.1271%
670100	Grain Storage	0.9893%
670900	Storage nec	0.7485%
711110	Postal Delivery Services	0.6542%
711120	Postal Agency Services	0.1320%
711200	Courier Services	0.7089%
712000	Telecommunication Services	0.0652%
731000	Central Bank	0.0736%
732100	Banks	0.0629%
732200	Building Societies	0.1393%
732300	Credit Unions	0.1187%
732400	Money Market Dealers	0.0621%
732900	Deposit Taking Financiers nec	0.1747%
733000	Other Financiers	0.0651%
734000	Financial Asset Investors	0.0782%
741100	Life Insurance	0.0561%
741200	Superannuation Funds	0.0561%
742100	Health Insurance	0.1363%
742200	General Insurance	0.0979%
751100	Financial Asset Broking Services	0.0914%
751900	Services to Finance and Investment nec	0.0351%
752000	Services to Insurance	0.0494%
771110	Residential Strata Schemes	0.2064%
771120	Residential Property Operators	0.0848%
771210	Commercial Property Strata Schemes	0.2083%
771220	Commercial Property Operators and Developers	0.1125%
772000	Real Estate Agents	0.0956%
773000	Non-Financial Asset Investors	0.1681%
774100	Motor Vehicle Hiring	0.3836%
774210	Boat and Ferry Hiring	0.6244%
774220	Other Transport Equipment Leasing nec	0.6431%
774310	Plant and Machinery Hiring and Leasing Without Operator	0.6926%
774320	Plant and Machinery Hiring and Leasing With Operator	0.7889%
774330	Office Equipment Hiring and Leasing	0.0956%
781000	Scientific Research	0.1159%
782100	Architectural Services	0.0653%
782200	Surveying Services	0.1538%
782300	Consulting Engineering Services	0.0816%
782910	Laboratory Services nec	0.1913%
782920	Technical Services nec	0.1509%
783100	Data Processing Services	0.1402%
783200	Information Storage and Retrieval Services	0.1248%
783300	Computer Maintenance Services	0.1439%
783400	Computer Consultancy Services	0.0339%
784100	Legal Services	0.0920%
784200	Accounting Services	0.0488%
785100	Advertising Services	0.0763%
785210	Sign Writing	0.7723%
785220	Commercial Art and Display Services	0.0904%
785300	Market Research Services	0.1033%
785400	Business Administrative Services	0.1168%
785500	Business Management Services	0.0829%
786100	Employment Placement Services	0.1470%
786300	Secretarial Services	0.1699%
786411	Investigative Services	0.5118%
786412	Security Services	1.0157%
786420	Building Caretaking Services	0.1955%
786500	Pest Control Services	0.6062%
786610	Cleaning Services: Non Government Contractors	1.3721%
786620	Cleaning Services: Government Contractors	2.6543%
786700	Contract Packing Services nec	1.0167%
786900	Business Services nec	0.1517%
811100	Central Government Administration	0.1113%
811200	State Government Administration	0.1113%
811300	Local Government Administration	0.5651%
812000	Justice	0.1005%
813000	Foreign Government Representation	0.1012%
820000	Defence	0.5060%
841000	Preschools and Kindergartens	0.3770%
842100	Infants and Primary Schools	0.1696%
842200	Secondary Education	0.1675%
842300	Combined Primary and Secondary Education	0.1850%
842400	Special School Education	0.2156%
843100	Higher Education	0.1277%
843200	Technical and Further Education	0.1317%
844010	Driving Schools	0.2292%
844020	Other Education and Training nec	0.3079%
861100	Hospitals (Except Psychiatric Hospitals)	0.4052%
861200	Psychiatric Hospitals	0.3830%
861300	Nursing Homes	0.9129%
862100	General Practice Medical Services	0.1135%
862200	Specialist Medical Services	0.1101%
862300	Dental Services	0.1139%
863100	Pathology Services	0.2021%
863200	Optometry and Optical Dispensing	0.2771%
863300	Ambulance Services	0.2610%
863400	Community Health Centres	0.2128%
863500	Physiotherapy Services	0.1967%
863600	Chiropractic Services	0.2714%
863900	Other Health Services nec	0.2697%
864000	Veterinary Services	0.2387%
871000	Child Care Services	0.4878%
872100	Accommodation for the Aged	0.7902%
872200	Residential Care Services nec	0.7752%
872910	Home Care Services	0.8030%
872920	Non-Residential Care Services nec	0.6642%
911100	Film and Video Production	0.1649%
911200	Film and Video Distribution	0.1181%
911300	Motion Picture Exhibition	0.1613%
912100	Radio Services	0.0895%
912200	Television Services	0.0964%
921000	Libraries	0.4094%
922000	Museums	0.4233%
923100	Zoological and Botanic Gardens	0.4029%
923900	Recreational Parks and Gardens	0.4951%
924110	Theatre and Orchestra Productions	0.6867%
924120	Other Theatre and Musical Performance	0.2221%
924200	Creative Arts	0.2331%
925100	Sound Recording Studios	0.1465%
925200	Performing Arts Venues	0.5234%
925910	Agency Services to the Arts	0.1447%
925920	Services to the Arts nec	0.4219%
931110	Horse and Dog Racing Operations	0.5162%
931120	Horse Racing Jockeys	$7.00
931130	Harness Racing Drivers	$7.00
931200	Sports Grounds and Facilities nec	0.4444%
931911	Sports and Services to Sport nec	0.4797%
931912	Sports Administrators Services	0.0702%
931920	Professional Footballers	$116.00
931930	Professional Boxers	$27.00
931940	Professional Wrestlers	$36.00
932100	Lotteries	0.1005%
932200	Casinos	0.2984%
932900	Gambling Services nec	0.1296%
933000	Other Recreation Services	0.5677%
951100	Video and DVD Hire Outlets	0.3583%
951900	Personal and Household Goods Hiring nec	0.4979%
952110	Laundry and Dry Cleaning Operations	0.9963%
952120	Self-service Laundries and Dry Cleaning Agencies	0.7828%
952130	Carpet Cleaners	1.5217%
952200	Photographic Film Processing	0.1577%
952300	Photographic Studios	0.1707%
952400	Funeral Directors, Crematoria and Cemeteries	0.5131%
952510	Gardening Services	0.9982%
952520	Amenity Tree Services	1.5387%
952600	Hairdressing and Beauty Salons	0.3923%
952910	Adult Personal Services	0.4199%
952920	Personal Services nec	0.1856%
961000	Religious Organisations	0.2815%
962100	Business and Professional Associations	0.1027%
962200	Labour Associations	0.1755%
962900	Interest Groups nec	0.1457%
963100	Police Services	1.0197%
963200	Corrective Centres	1.0157%
963300	Fire Brigade and Civil Emergency Services	1.0356%
963400	Waste Disposal Services	1.0677%