New South Wales Consolidated Regulations New South Wales Consolidated Regulations
(1) In this Order:
"basic tariff premium", in relation to a policy, means the basic tariff premium for the policy calculated in accordance with Schedule 3.
"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 to this Order.
"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.
"premiums adjustment contribution", in relation to an employer, means an amount equivalent to such part of the contributions, if any, payable by an insurer to the Premiums Adjustment Fund under section 208 of the Act as relates to the premium payable by the employer to the insurer.
"premium discount amount", in relation to an employer, means the amount of discount on an employer’s premium calculated in accordance with Schedule 10 to this Order.
"regulations" means regulations under the Act.
"the Act" means the Workers Compensation Act 1987 .
"wages" means wages as defined in section 174 (9) of the Act, 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) Predecessor 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) Related corporation 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.
(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.
(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-67 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-$195.00 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).
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).
(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.
(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.
(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.
(1) For the purposes of this Order, the classification applicable to an employer is the class in Column 2 of Table A (NSW WorkCover Industry Classification System) to which the employer’s business corresponds.
(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).
(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.