Large employers
Large employers (ie, employers with an annual levy liability of greater than the threshold amount of $2,000) are permitted to lodge their remuneration return electronically via WorkCover’s website by 31 July in each financial year.
Large employers are also permitted to make payment of the levy payable electronically, but will be permitted to do so by way of 10 monthly instalments commencing on 7 September and ending on 7 June within each financial year.
In the event that a large employer fails to submit their remuneration return electronically, then WorkCover may specify an estimate and issue a tax invoice for payment of the full annual levy, which will be payable as a lump sum (and not by instalments).
Should a large employer consistently fail to pay levy on time, WorkCover may vary their levy payment frequency from instalments to a single lump sum.
A fine maybe imposed if payment is not made on time.
Small employers
Small employers (ie, an employer with an annual levy liability equal to or less than a threshold amount of $2,000) are permitted to lodge their remuneration return with WorkCover either in hard copy form (by post, fax or in person) or electronically via WorkCover’s website by 31 July in each financial year.
Small employers who lodge their return electronically via the WorkCover website are required to make payment in full of the annual levy payable (on the basis of the estimated remuneration set out in their remuneration return) at the same time as lodging their remuneration return (by 31 July). Payment may be made either by cheque or electronically (eg, by direct debit, Bpay or other electronic means).
For small employers who lodge their return in hard copy form (by post, fax or in person), WorkCover will issue a tax invoice requiring payment of the annual levy payable (on the basis of the estimated remuneration set out in their return) by 31 August. Payment may be made either by cheque or electronically (eg, by direct debit, Bpay or other electronic means).
For the first year, ie, the 2009-10 financial year, small employers will not be required to make payment of the annual levy payable until 31 January 2010 (in order to alleviate any hardship involved in paying levy for the 2008-09 financial year at the same time).
A minimum levy of $100 (plus GST + OHSW fee) applies for the 2009-10 financial year.
If you're unable to pay your levy by the due date, please contact our Service Centre on 13 18 55.
There are various payment methods available, click here for more information.
For more information about making levy payments view the Employer FAQs, contact us to make an inquiry or phone the Service Centre on 13 18 55.