COMPARISON OF WORKERS' COMPENSATION ARRANGEMENTS

COVERAGE

COVERAGE

COVERAGE

COMMONWEALTH*

VICTORIA

NEW SOUTH

SOUTH 

WESTERN

WALES

AUSTRALIA

AUSTRALIA

Definition of

Includes gross

Gross wages; salaries

Includes salary;

As a guideline:

All gross wages; salaries;

`remuneration'

wages/salaries

(including overtime and

overtime; shift and

Payments made to or

remuneration;

for the purpose of

(including condition of 

all pay loadings);

other allowances;

for the benefit of a

commissions; bonuses;

defining premium

service payments

bonuses; commissions;

over award payments;

worker (quantified in

overtime; allowances and

normally covered by

allowances; items

bonuses;

monetary terms) but

the like; directors' fees

gross wages e.g. sick

included as part of

commissions;

excluding: workers'

and all other benefits

leave, annual leave,

employment package;

payments to working

compensation

paid (whether at piece

maternity leave, long

any other fringe benefits

directors; payments for

payments; termination

work rates or otherwise,

service leave); overtime; and any superannuation

public and annual

payments or severance

and whether paid in cash

over award payments;

benefits

holiday (including

payments; payments

or in kind) to, or in

penalty rates; piece

loadings); sick leave

as a reimbursement

The following are

relation to, a worker

work payments; public

payments; value of

for a specific

exempt: apprentice &

before the deduction of

holiday payments;

board and lodgings

expenditure by worker

trainee remuneration;

income tax

statutory officers'

provided by employer

on behalf of employer;

workers' compensation

Termination payments;

salaries; allowances for

for worker; any other

motor vehicle

payments; shareholder

retirement pay;

reward of merit; holiday

consideration in money

allowance for use of

dividends; partners'

retrenchment pay in lieu

leave loading (if

or money's worth given

worker's own vehicle in

drawings; payments for

of notice; superannuation

absorbed into

to the worker under a

the course of

Construction Industry

payment(s); pensions;

wages/salaries);

contract of service or

employment (which is

Long Service Leave

`golden handshakes' or

generally, any taxable

apprenticeship

less than 56 cents per

Board and Redundancy

weekly payments of

allowances

Payments Central Fund

It does not include: any

kilometre travelled);

compensation do not

It does not include

(only if not taxable as

sum that the employer

accommodation

have to be declared

superannuation

fringe benefits);

has been accustomed

allowance which is

payments; workers'

termination payments;

to pay the worker

less than $127.60 

compensation benefits;

and exempt benefits

because of the nature

per day

district and remote

under the Fringe

of the employment;

locality allowances; any

Benefits Tax

any allowance to

payments made on

Assessment Act 1986

reimburse costs

termination of

arising out of any

employment (e.g.

obligation incurred

accrued long service

under a contract; any

leave/annual leave);

amount expended on

payments for special

behalf of the worker;

expenses; performance

director's fees;

pay; tool allowance;

compensation under

fringe benefit

the Act; any payment

allowances and

for long service leave

administration costs;

or any payment under

holiday leave loading (if

the Building and

paid separately from

Construction Industry

wages/salaries);

Long Service

generally, any non 

Payments Act 1986;

taxable allowances

any GST component in

a payment to a worker

Seacare: Defined in

legislation

Number of

2001 02: 304,035

01 02:

1,998,000

02 03:

N/A

01 02:

578,348

01 02:

N/A

workers covered

2000 01: 309,069

00 01:

1,960,400 

1

01 02

N/A

00 01:

570,508

00 01:

797,902 

1

1999 00: 306,767

00 01:

2,652,255

99 00:

560,935

99 00:

772,693 

1

1998 99: 362,930 

1

1

Estimate based on

99 00:

2,497,660

98 99:

547,115

1

Includes self 

ABS data for March

1

From ABS data

insurers and the

quarter 2000

Note: Approx. 40%

delegated authority

of all SA workers

are employed by

Seacare:

self insurers.

2001 02:

3,152

Data Source:

2000 01:

2,895

Employed persons 

1999 00:

2,800

by status of

employment

Definition of 

Contract of

Contract of service

Contract of service

Contract of service

Contract of service

`worker' for

service

Contract for service

purpose of

Seacare: Must be

In some situations,

coverage

employment of

contractors and sub 

relationship to

employees

contractors also may

employment

be defined as

`workers', depending

* Unless otherwise

on the circumstances

stated, information

of their working

provided applies to

arrangement

both Comcare and

Seacare

Deemed workers

Included

Included

Included

Included

Included

Seacare: N/A

Heads of Workers' Compensation Authorities  10