COMPARISON OF WORKERS' COMPENSATION ARRANGEMENTS

COVERAGE

QUEENSLAND

TASMANIA

NORTHERN

TERRITORY

A.C.T.

NEW ZEALAND

Wages; salary; other

The Workers Rehabilitation and

Gross wages; salaries

Remuneration or

The Injury Prevention,

earnings by way of money or

Compensation Act 1988 refers to

(including overtime);

`wages' refers to the

Rehabilitation and

entitlements having

`wages' for the purpose of defining

bonuses; allowances;

total amount of wages

Compensation Act 2001

monetary value, but does not

premium.  Wages include the

commission and all

paid by an employer to

defines `earnings' according

include: allowances for

monetary value of all payments

other remuneration

their workers, which is

to the following three

travelling; car; removal;

made to a worker, whether in

paid; including pay in

used by insurers to

categories:

meal; education; living away

cash or in kind, in return for the

respect of holidays;

calculate appropriate

Earnings as an employee

from home or in the country;

worker's labour, and includes:

sickness and long

premiums.

means all gross source

clothing; tools; vehicle

  Any amount paid or payable by 

service leave

When a worker goes off

deduction payments (i.e.

expenses; employer

way of remuneration to a person

work with a work 

taxable wages) of the person,

contributions to

holding office under, or in the 

related injury, the

but does not include social

superannuation; lump sum

service of, the Crown;

compensation payable

security benefit, student

payments on termination; an

  Any amount paid or payable to a 

is based on the Average

allowance, redundancy

amount payable under

person or class of persons taken

Pre incapacity Weekly

payment, retiring allowance

section 70 of the WorkCover

to be a worker under this Act to 

Earnings of the worker

or superannuation scheme

Queensland Act 1996  

the extent to which that payment

over the previous 12

pension.

employer's liability for excess

is attributable to labour;

months (Sections 21 &

period

Earning as a self employed

  Any amount paid or payable by a

25 of the Workers

person is defined as their

Any benefits and allowance,

company by way of 

Compensation Act

annual assessable income,

such as additional

remuneration to a director or 

1951).

after expenses are deducted,

superannuation, motor

member of the governing body 

Guides to  defining

that results from personal

vehicle usage, etc., provided

of that company;

amounts payable as

exertions. This definition

under salary sacrifice

  The value of the provision by the 

premium  and

includes Private Domestic

arrangements are declarable

employer of meals or 

 defining amounts

Workers.

sustenance or of the use of 

payable as `earnings' to

`Earnings' as a shareholder

premises or quarters as 

an injured worker  are

employee is defined as any

consideration or part 

in the process of

earnings as an employee,

consideration for the worker's 

development. The

and/or any further salary

services;

guides will assist

representing payment for

  The value of fringe benefits 

employers, and their

services provided as an

within the meaning of the Fringe

insurers in assessing

employee or director of the

Benefits Tax Assessment Act 

which payments to

company.

1986 of the Commonwealth;

workers are to be

  All superannuation contributions

included as wages

forming part of the worker's 

when calculating

salary package, made by the 

premiums.

employer in respect of the 

worker.

The following are specifically

excluded from the definition of

wages:

  Any allowance for travelling or 

accommodation;

  Any workers' compensation 

payment;

  Any redundancy, severance or 

termination payment

Year ending Employees Self employed

01 02:

1,652,800

01 02:

171,424 

1

01 02:

79,600 

1

01 02: 103,000

30/06/02 1,555,980 274,585

00 01:

1,583,500 

1

00 01:

approx.160,000

00 01:

N/A

00 01:

97,136

30/06/01 1,532,263 264,487

99 00:

approx.

99 00:

N/A

30/06/00 1,514,779 242,221

1 

Based on ABS data

1

From ABS data

74,000

98 99:

73,700

30/06/99*1,669,289

58,961

(employed wage and

30/06/98 1,731,750

0

salary earners, QLD) as

1

From ABS data

NB: ACT Public

30/06/97 1,739,500

0

at February 2002

Service covered

30/06/96 1,665,250

0

under Comcare

* Self employed and

employees were split part way

through the year ending 30

June 1999. Prior to this, no

distinction was made between

the two groups.

A worker is an individual

Contract of service

Contract of service

A `worker' means an

An `earner' is an

under a `contract of

Exclusion applies

individual who has

employee, self employed

service'.  Schedule 2 of

where ABN has

entered into or

person, shareholder

the Act mentions

been provided

works under a

employee or private

persons who are and are

contract of service

domestic worker

not `workers'.

with an employer,

Workplace Personal

whether the

Injury Insurance is

contract is express

available for Eligible

or implied, oral or

Persons (not deemed

written. S 8(1)

workers).

Not included

Included

Included

Included

N/A

Heads of Workers' Compensation Authorities  11