How does the levy payment system work?

Employers are required to provide WorkCover with a remuneration return, which sets out an estimate of the total remuneration they expect to pay to workers during the financial year, by 31 July in each financial year for each location. This estimate will form the basis on which the initial payment of levy is calculated.

If the remuneration return is not returned by 31 July, then an estimate will be specified by WorkCover and used to calculate the annual levy payable.

At the end of the financial year, employers will also be required to complete a reconciliation statement, which sets out the actual amount of remuneration paid to their workers. This reconciliation statement must be provided to WorkCover by 31 July in each financial year.

The reconciliation statement may result in an additional payment, and WorkCover will issue a tax invoice for payment. Alternatively a refund may apply and employers will be notified.

Revised estimates of remuneration by employers

If, due to a change in circumstance, an employer becomes aware that the actual remuneration an employer has paid or is payable for a financial year exceeds or is likely to exceed the estimate (or latest estimate) of total remuneration by more than 20%, an employer must submit a revised estimate to WorkCover on a Revised estimate of remuneration Section 69A(1) form within 28 days.

If the actual remuneration an employer has paid or is payable at any time during the period 1 July to 30 April exceeds or is likely to exceed the estimate (or latest estimate) of total remuneration, an employer must submit a revised estimate to WorkCover on a Revised estimate of remuneration Section 69A(2) form within 28 days.

What this means for large employers

Employers with an annual levy of more than $2,000 referred to as 'large employers' will need to lodge their remuneration return electronically via the WorkCover website by 31 July in each financial year for each location. Large employers will be advised of their levy payable in August each year and are required to make Payment electronically by way of 10 equal instalments commencing on 7 September and ending on 7 June. Should a large employer consistently fail to pay levy on time, WorkCover may vary their levy payment frequency from instalments to a single annual lump sum.

What this means for small employers

Employers with an annual levy less than (or equal to) $2,000 are referred to as 'small employers'. Small employers who lodge their return electronically via the WorkCover website will be required to make payment in full by 31 July when they lodge their remuneration return. Payment may be made either electronically or by cheque.

For small employers who lodge their remuneration return by post, fax or in person, WorkCover will issue a tax invoice requiring the annual levy payable by 31 August in each financial year. Payment may be made either electronically or by cheque.

Other changes

Direct Debit payments are now only available to large employers who will pay by 10 equal instalments. Variable Direct Debit is no longer available.

Minimum levy

WorkCover is required to set the minimum levy for each financial year. The WorkCover Board has set the minimum levy as:

• $100 for the 2009-10 financial year
• $150 for the 2010-11 financial year
• $200 for the 2011-12 financial year

For more information call our Service Centre on 13 18 55 or contact us at info@workcover.com

Other useful web links for employer on the legislative amendments

Levy information [608KB]

Levy information for employers [118KB]

Rehabilitation and return to work coordinator

Incentive for early reporting of injuries (waiver of employer excess)

New industry rates operate from 1 July 2011.

Download the 2011-12 Industry levy rates booklet for a complete list of industry levy rates.

Your levy funds the Scheme and in the event of a workplace injury, the Scheme may cover:

• weekly payments to replace the income your injured worker would have earned if they had been at work
• reasonable medical expenses incurred by your injured worker
• rehabilitation services for your injured worker
• a lump sum payment if your worker is permanently impaired
• lump sum and weekly payments for your worker’s partner and other dependants if a work accident causes death
• the cost of a worker’s funeral, to a limited capped amount.

You will be notified of your levy rate when you register with WorkCover, and then each year in late May-early June, for the next financial year. Your levy rate can be found on your WorkCover Certificate of registration.

Your rate is determined by the industry that your workplace is classified in. Some industries are considered to be more risky (based on their claims history), and therefore have a higher industry rate.

Your total levy rate

Your total levy rate is based on several factors:

• Your base industry rate
• GST
• Your OHSW registration fee percentage (0.70% for 2011-12 financial year), collected on behalf of SafeWorkSA

Average levy rate

Each year the WorkCover Board reviews the Scheme's performance, including its assets and liabilities, then sets the average levy rate (ALR). Industry-wide rates are then calculated and adjusted to take account of the general claims performance of that industry.

For the 2011-12 financial year, the average levy rate is 2.75% of the total remuneration paid to workers by the employer. The minimum levy is $200 (plus GST and OHSW fee for 2011-12).

Industry rates

Your industry class is determined by your predominant business activity in all locations. The levy rate for that class of industry becomes the base rate when the levy is calculated. It is important to advise WorkCover of any changes to your registration details, especially any changes in activity, as this may lead to a re-assessment of your classification, and therefore your levy rate.

For more information, download the publication Levy information or view the Employer FAQs on this subject, contact us to make an enquiry or phone our Service Centre on 13 18 55.

OHSW fee percentage - Employer registration fee

The registration fee (a percentage of each employer's WorkCover levy) is collected by WorkCover on behalf of SafeWorkSA. It is not subject to Good and Services Tax (GST).

It covers costs associated with occupational health and safety activities undertaken by the State Government.

For 2011-12, the fee is 0.70% of the WorkCover levy rate by an employer covered by WorkCover.

For self-insured employers, the fee is 15.20% of the special levy payable for the 2011-12 financial year.

An employer’s initial levy for a financial year is calculated by WorkCover. The calculation is as follows:

• Total estimated remuneration (for the financial year) X WorkCover levy rate.

This provides the total levy payable. The GST component and OHSW fee are in addition to the levy payable.

Example: large employer

Waymouth Furniture is a family-owned company operating as a new business in the CBD. The business pays approximately $90,000 a year in remuneration to the directors and two part-time workers. It has an industry levy rate of 3% and WorkCover has determined that the employer will pay in excess of $2,000 in levy in the financial year. As a result, the business is required to make 10 equal instalment payments by the 7th of each month from September to June each financial year.

The total rate for Waymouth Furniture is 3.321%. This is calculated in the following way:

Industry levy rate (ILR) 3.000%
= WorkCover levy rate (WLR) 3.000%
+ GST (10% of WLR) 0.300%
+ OHSW Gov fee (0.70% of WLR) 0.021%

Total rate = 3.321%

Waymouth Furniture estimates they will pay $90,000 in remuneration for the year. The total amount due is calculated in the following way:

Estimated remuneration $90,000 X Total WorkCover levy rate @ 3.321%

= Total annual levy of $2988.90

General information on how levy rates are calculated is included in the Employer FAQs. For help with specific circumstances of your business contact us to make an inquiry or phone the Service Centre on 13 18 55.

Levy is a percentage of remuneration paid to each worker employed by an employer. Unless you know what remuneration means for levy calculations, you may be:

• paying too much levy, by including items that are not remuneration
• not paying enough levy by not including items of remuneration.

Either way it could cost you money, particularly because under-declaration of remuneration is an offence for which fines and penalties may be applied.

Remuneration is defined as payments made to or for the benefit of a worker; but it's not just wages or salary you need to include in your remuneration return and reconciliation statement.

Benefits to workers include items such as superannuation contributions, fees or bonuses, footwear, uniform, clothing and/or dry cleaning allowances and living away from home allowances. Then there's accommodation, motor vehicle and travel allowances, annual leave loading and holiday pay, back pay, call out or call back allowances and dirt money.

There are more than 60 allowances or benefits that could make up the remuneration you pay your workers. Some areas that WorkCover has identified that employers sometimes overlook include:

• understating superannuation and gross wages
• not including payments to subcontractors who are deemed workers under the Act
• remuneration that is not verified against original records.

For more information download these documents:

Guide to remuneration May 2011 [104 KB]

Levy Information [608 KB]

Example: Remuneration for a consultancy firm

Environmental Consultancy is a small firm of about 10 workers that consults to heavy industry on its impact on the water table throughout South Australia.
The consultants are required to travel to regional SA for up to a week at a time to undertake work with various heavy industry businesses. At the end of each financial year Environmental Consultancy is required, along with all other employers in SA, to complete a WorkCover remuneration return for the estimate of the coming financial year and reconciliation statement to declare the actual remuneration of its workers.

Due to the type of work undertaken, Environmental Consultancy does not just simply pay its workers wages and superannuation. The consultants are all paid $65,000 per year (including superannuation) plus allowances for meals, accommodation, clothing/uniform and dirt money.

To determine which of these allowances is to be included in the remuneration set out in Environmental Consultancy's remuneration return and reconciliation statement, a representative contacted WorkCover's Service Centre on 13 18 55.

After discussing each of these items, it was identified that all payments for the following allowances must be included in their declared remuneration return and reconciliation statement: meal allowance, clothing/uniform allowance and dirt money.

The only allowance not included in remuneration was the accommodation allowance. Environmental Consultancy only pays its workers in line with the amount calculated under the State Payroll Tax Act. WorkCover’s Service Centre advised the Environmental Consultancy representative that only amounts that exceed this are included in WorkCover's definition of remuneration.

Fines for under-declaring

Under-declaring remuneration is an offence, and a fine or penalty may be applied.

A full list of payments and related benefits that WorkCover includes in its definition of remuneration – and the treatment of GST – is available in the download document.

For more information on remuneration view the employer FAQs, contact us to make an enquiry or call the Service Centre on 13 18 55.

Remuneration paid to eligible apprentices and trainees is excluded from the calculation of their employers' levy. This incentive will assist skills creation in South Australia by encouraging employers to take on trainees and apprentices.

From 1 July 2008 the apprentice and trainee incentive is available to all employers including self-insured employers registered with WorkCover that employ an eligible person.

Criteria

To be eligible for the apprentice and trainee remuneration exemption an employer must:

• be registered as an employer with WorkCover either as a non-self-insured employer or a self-insured employer, and
• have entered into an approved contract of training with the apprentice or trainee in a designated trade or declared vocation. The apprentice or trainee must be identified in an approved training contract.

Requirements on employer

A employer is required to:

• maintain information in writing, in respect of each relevant financial year verifying there exists an approved contract of training entered into under the Training and Skills Development Act 2008 (or former Act) between the employer and the apprentice or trainee
• to complete their reconciliation statement and remuneration return by 31 July 2012.

The levy payable by an employer will be calculated by WorkCover and will exclude remuneration paid to apprentices and trainees. A tax invoice will be sent to each employer advising of their levy payable for the financial year. See levy payment system.

Important note

The exclusion of remuneration paid to apprentices and trainees does not impact upon an employer's obligation to register with WorkCover as an employer and pay a levy.

Where an employer only employs apprentices or trainees and no other workers, the levy payable is the minimum levy for that financial year.

The levy payable is always at least the minimum levy for a particular financial year (eg, $200 plus GST plus OHS fee for 2011-12).

For more information on apprentice and trainee remuneration exemptions refer to the Levy information book.

Around 80% of employers meet their levy obligations by electronic lodgement via WorkCover's website.

Online facility

The online facility enables you as an employer to:

• provide your estimate of the aggregate remuneration you expect to pay to your workers during the 2011-12 financial year
• calculate and submit your reconciliation automatically online
• reconcile previous years and re-reconcile the current year
• pay any balance due online
• advise any changes to your registration details online.

To see how easy it is to complete your online remuneration return and reconciliation statement, view our demonstration:

Show me how: Demonstration of online remuneration return and reconciliation statement

The online employer remuneration facility should work with the following web browsers: Microsoft Internet Explorer 7.0, Mozilla Firefox 3.6, Opera 10.10 or Safari 4.0. It has been extensively tested with Internet Explorer 7.0. You can download Internet Explorer 7.0 from Microsoft's Download Center.

Your username and password to log in to this secure site are included on the letter sent advising you of the last date for returning your remuneration return and reconciliation statement. Please contact WorkCoverSA on 13 18 55 if you have misplaced these details.

Your data

You will need to enter the following details:

• The amount of remuneration you expect to pay to all workers/apprentices and trainees during the 2011-12 financial year
• The amount of remuneration paid to all workers/apprentices and trainees during the 2010-11 financial year

When entering amounts do not include the cents – ie, enter only the dollar amounts.

Remuneration includes more than just wages paid to employees. For more information on how to determine what is included in remuneration, download the levy information booklet.

Please check your data has been entered correctly before you click 'Accept'. If you have made a mistake, simply access the site again and make the changes.

Remuneration return

To print or save a copy of your remuneration return, enter all your data, then click Download to print or save at the end. A full copy of your levy instalment plan is produced for your records. It is an invoice/adjustment notice for GST purposes.

Reconciliation statement

To print or save a copy of your reconciliation statement, enter all your data, then click Download to print or save at the end. A full statement is produced for your records, and where applicable also an adjustment note. You can also make a payment at this time.

More information

For more information download these documents:

Guide to remuneration May 2011 [104KB]

Levy information [608KB]

You are required to provide WorkCover with a remuneration return, which sets out an estimate of the total remuneration you expect to pay to workers during the financial year. This estimate forms the basis on which the initial payment of your levy is calculated.

If you do not submit your remuneration return by 31 July each year, then an estimate will be specified by WorkCover and used to calculate your annual levy payable.

Once WorkCover receives your remuneration return, your initial levy is calculated, and a tax invoice is issued advising of the instalment(s) due and payment due
date(s).

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.

WorkCover has adopted a policy to impose a fine on large employers who fail to pay levy as and when required by or under the Act (on time).

A first default within a period of 12 successive calendar months results in:

• an assessment of levy without a fine and penalty interest reserved or suspended.

A second default within a period of 12 successive calendar months results in:

• an assessment of levy and a fine the equivalent of 25% of the assessed levy (or $200 which ever is greater but not greater than $5,000) with penalty interest reserved or suspended.

A third and subsequent default within a period of 12 successive calendar months results in:

• an assessment of levy and a fine the equivalent of 50% of the assessed levy (or $200 which ever is greater but not greater than $10,000) with penalty interest reserved or suspended.

For the purpose of calculating a period of 12 successive calendar months, the first month within a period of successive calendar months shall be the first month in which the employer defaults. A defaulting employer to revert to a status as a non-default employer must not incur a default within a period of 12 successive months. For example, an employer with a 1st default in October 2011 to revert to a non defaulting employer must not incur a default in the 12 successive months from November 2011 to October 2012.

From 1 July 2011 an employer permitted to pay their annual levy liability by instalment that has an adjustment of levy – initial payment, where a notice in terms of section 69E(1) is issued, will have the adjustment of the levy spread over any levy instalment(s) not yet due.

In cases where an employer

(i) has made payment of each instalment as specified; and
(ii) an adjustment of levy is payable by a date as specified in the notice issued to an employer; and
(iii) that adjustment of levy has not been paid by the specified date;

the employer shall receive treatment as a defaulting employer in the same way as an employer permitted to pay their annual levy liability by instalment in defaulting in the requirement to pay an instalment by the specified date.

A reconciliation statement which sets out the actual amount of remuneration paid during the financial year to workers in the employ of an employer must be provided to WorkCover by 31 July after the end of a financial year. The reconciliation statement may result in an additional amount of levy payable and WorkCover will issue a notice of adjustment specifying a date for payment. Alternatively a refund may apply and you will be notified.

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 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 Bpay or other electronic means).

A minimum levy of $200 (plus GST + OHSW fee) applies for the 2011-12  financial year. If you're unable to pay your levy by the due date, please contact our Service Centre on 13 18 55.

WorkCover has adopted a policy to impose a fine on small employers who fail to pay levy as and when required by or under the Act (on time). A default will result in an assessment of levy and a fine the equivalent of 25% of the assessed levy or $200 which ever is greater with penalty interest reserved or suspended.

From 1 July 2011 a small employer that fails to pay an adjustment of levy as required, where a notice in terms of section 69E(1) is issued, will result in:

• an assessment of levy and a fine the equivalent of 25% of the assessed levy (or $200 which ever is greater with penalty interest reserved or suspended).

A reconciliation statement which sets out the actual amount of remuneration paid during the financial year to workers in the employ of an employer must be provided to WorkCover by 31 July after the end of a financial year. The reconciliation statement may result in an additional amount of levy payable and WorkCover will issue a notice of adjustment specifying a date for payment. Alternatively a refund may apply and you will be notified.

Times are tough right now, what if I am struggling to pay my levy?

We give advance notice of when each levy payment is due so that it doesn’t come as a surprise and you can plan ahead financially. But if you are experiencing financial difficulties, you should let us know as soon as you can and we can help. There can be flexibility regarding payments in the Scheme for businesses that are struggling financially, however, these are assessed on a case-by-case basis.

You can pay your levy by credit card, direct debit, BPAY, electronic funds transfer or in person (by cheque). Further details can be found in the Levy information guide.

There are several options for paying your levy to WorkCover.

Payment methods [58 KB]

Online levy payment

You can use this website to pay your levy. Contact our Service Centre on 13 18 55 to obtain your User ID and password before you visit our payments pages.

Make a levy payment

Credit card

You can pay levy amounts less than $20,000 by credit card, either online or by phone. To pay by phone, call our Service Centre on 13 18 55 and please have your credit card details ready.

Please note: we only accept Visa and MasterCard.

Direct debit (large employers only)

The direct debit option allows large employers to have their instalment payments debited in 10 equal instalments direct from a nominated bank account.

To set up direct debit for your business fill in the application form: Direct Debit Request form

Bpay

Call or visit the website of your participating financial institution to make a payment from your nominated cheque or savings account. Please quote our Biller Code 9951 and your eight digit employer registration number as the reference number.

Please note: payments can take 24-48 hours to reach us from your financial institution.

EFT- Electronic Funds Transfer

Contact your financial institution to pay your levy by EFT. You will need to enter the following information when processing an EFT:

Bank: Westpac
Branch: King William Street Adelaide
BSB: 035-502
Account number: 360049
Account name: WorkCover Levy
Lodgement reference number: your eight-digit employer registration number

Please note: transfers can take 24-48 hours to reach WorkCoverSA from your financial institution.

Payment in person or cheque (small employers only)

Small employers may present their initial levy payment together with their tax invoice at WorkCoverSA at 100 Waymouth Street during business hours or send a cheque payable to WorkCoverSA, GPO Box 1170 Adelaide 5001.

For more information, contact the Service Centre on 13 18 55.

Online services

Quick and convenient online services are available 24 hours a day, seven days a week, by entering the secure site.

Access the Secure Site (log-in required)

Browser requirements

In order to view the public sections of this web site we suggest that you use the latest version of one of the following web browsers: Internet Explorer, Netscape, Mozilla Firefox, Opera or Safari.

Our secure site applications can be accessed using the following web browsers: Microsoft Internet Explorer 7.0, Mozilla Firefox 3.6, Opera 10.10 or Safari 4.0. They have been extensively tested with Internet Explorer 7.0. If you are experiencing difficulties using these functions, please install Internet Explorer or contact our Customer Service Centre on 13 18 55.

You can download Internet Explorer 7.0 or higher from Microsoft's Download Center.

Privacy and security

Application for access to the secure site gives you the ability to view functions and data that are relevant to you. Other secure site users can not view your information and you can not view theirs. Because secure site information is confidential it is important that you protect your information by choosing a good password and ensuring that you don't pass it on to other people.

Apply for access

To apply for access you will need to register your details as a secure site user by filling in the secure site registration form and returning it to our Service Centre.

WorkCover secure site user registration form [477KB]

Use this form if you are either:

1. a self insured employer and want to access EDI and eWMC functions
   or
2. a registered employer and want to make weekly payment reimbursement requests
   or
3. you are a practice or provider who wants to use ePPS or Online WMC.

This provides you with a username for a named user on an ongoing basis.
NB: if you are an employer who only wants to complete your reconciliation and remuneration online, all you need is the username (employer number) and password advising you of the last date for returning your remuneration return and reconciliation statement. Please contact WorkCoverSA on 13 18 55 if you have misplaced these details.

Having trouble getting into the secure site area to make transactions or view your information?

Passwords

Do you have a user name and a password?
You can register with us as a secure site user by filling in the user registration form and returning it with your details to WorkCover.

Have you forgotten your password?
Phone our Service Centre on 13 18 55 to reset your password. To ensure your privacy, you will have to verify your identify. Please note that new passwords can not be given over the phone.

You have an existing password, but you want to change it.
It is a good idea to do this from time to time for security reasons. Use your existing password to get into the secure area, go to the menu items, then click on 'change password' to do this online.

Quick checks

If you have the correct user name and password but can not enter the secure site - and you still can not gain entry - check the following common problems:

• Are you connected to the internet?
• Try a different website (for example www.abc.net.au) to verify if you are connected to the internet.
• Try the same page again.
• Sometimes your connection is slow or overloaded. Press the F5 refresh key to reload the page.

Telephone help

If you are still having problems call our Service Centre on 13 18 55 to talk to someone who can help.

Good password security

• Change your password regularly.
• Don't tell anyone your password.
• Don't write your password down anywhere.
• Make sure your password cannot be easily guessed.
• If you think there is even a slight chance someone knows your password, change it.
• Don't let someone see you use your password.

Weak passwords

A weak password is one that is easily guessed by someone else. The tips below will help you to avoid choosing a week password.

• Don't choose a word with fewer than eight characters.
• Don't choose a word that can be found in a dictionary.
• Don't choose a word that uses public information about you, your family or friends (birthdate, credit card number, telephone number, etc.)
• Don't choose a word that you have used before.
• Don't choose a word that is a variation of your user ID.
• Don't choose a word that is something significant about you.

Viruses, spyware and spam

WorkCover strongly recommends that you install and maintain software to protect your computer from potential viruses, spyware and spam.

Using the internet can expose your computer to problems such as:

• viruses that make you lose data or corrupt your software hacking by other people.
• receiving lots of email you haven't asked for from people you don't know.

You can improve security by installing hotfixes, a firewall, anti-virus, anti-spyware, and anti-spamming software. No protection software will completely guarantee against unauthorised access or virus contamination, but it may increase the security of your computer systems.

Security suites

A number of different vendors produce complete suites of internet security software such as the ones provided by:

• Symantec
• Trend Micro
• McAfee
• Shareware and freeware

The following software is shareware or freeware.

Firewall Software

• Microsoft Firewall, included with Service Pack 2 of Microsoft Windows XP

AntiVirus Software

AVG AntiVirus

Anti-Spyware software

Ad-aware

Anti-Spam software

Spamihilator

Note: WorkCoverSA does not receive commission from the sale of any software.

A remuneration return and reconciliation statement must be completed by all employers for each location by 31 July each year.

Remuneration return

An employer is required to provide WorkCover with a remuneration return setting out an estimate of remuneration that the employer expects to pay to their workers at each location during each financial year. This return is due by 31 July each year.

This estimate is used by WorkCover to calculate the initial payment of levy, and a tax invoice is issued based on this information. It is important that you record your estimate of remuneration correctly so that you pay the correct amount of levy to WorkCover.

If the estimate you provide on the remuneration return is likely to exceed 20% of the actual remuneration in a financial year, it is important that you advise WorkCover of this change on a Revised estimate of remuneration Section 69A(1) form within 28 days.

If actual remuneration exceeds the estimated remuneration previously provided prior to 30 April in any year you are required to advise WorkCover of this change on a Revised estimate of remuneration Section 69A(2) form within 28 days.

If an employer fails to provide an estimate of total remuneration to WorkCover as required under the Act, WorkCover may specify an estimate of remuneration that will apply instead. This estimate will then be used by WorkCover to calculate the initial levy payable by an employer for that financial year.

Reconciliation statement

An employer is required to provide WorkCover with a reconciliation statement setting out the actual remuneration that the employer has paid during that financial year by 31 July.

This may result in an adjustment of levy. If this is the case and additional levy is payable, a tax invoice will be sent to the employer for payment by the time allowed in that notice. Alternatively an excess amount may have been paid which may be refunded or applied as an off-set against an employer’s existing liabilities or future liabilities. WorkCover will advise the employer as circumstances arise.

Please note fines may apply for non-payment of levy by the specified date.

To complete this process click here.

Due date

Employers are required to return their completed remuneration return and reconciliation statement by 31 July each year.

More information

For more information download these documents:

Guide to remuneration May 2011 [104KB]

Levy information [608KB]

If you consider a decision by WorkCover to be unreasonable or incorrect regarding your levy, you can lodge an application for review with the WorkCover Levy Review Panel. The panel hears and determines disputes from employers on such levy-related matters as:

• the correctness of classification of an employer to a particular class of industry
• the assessing (or fixing) of a levy
• the imposition of penalty interest or a fine
• the granting of a remission of levy or imposition of a supplementary levy
• the imposition or variation of a condition that may lead to the imposition of a supplementary levy
• the estimate of remuneration that is to be used for the calculation of levy.

Please note that an application for review does not mean you are not liable to pay levy, penalty interest or a fine.

How do I apply for a review?

If you are going to make an application for review, you have to do so within a certain time (two or four months) depending on the type of dispute. Once the application has been received the decision will be reconsidered by the area within WorkCover that made the decision. If there is no satisfactory resolution from that stage of the process the dispute will be referred to conciliation. Conciliation is flexible and informal. It is an opportunity to find the best solution to a dispute for all parties.

If there is no outcome from conciliation, you have the right to have the matter heard by the WorkCover Levy Review Panel. The panel will conduct and decide the matter in dispute.

The WorkCover Levy Review Panel is appointed by the WorkCover Board and comprises the President who is a legally qualified lawyer, a member representing the interests of employers, a member representing the interests of injured workers and a WorkCover staff member who is not involved in any levy related decisions.

Application for review forms can be downloaded here, and should be mailed to:
WorkCover Levy Review Registry
GPO Box 2668
Adelaide SA 5001.

Telephone (08) 8233 2242 or (08) 8233 2931
levyreview@workcover.com