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What to include in your remuneration

The items listed on this page should be included on your 'declaration of rateable remuneration' form which is sent to you by your WorkCover Agent. To help you, the items have been grouped and labelled to correspond with this form.

Some payments to workers are not part of your payroll, however they must still be included in your calculation of rateable remuneration.

A. Salaries and wages

  • Salaries
  • Wages
  • Gross pay before tax
  • Allowances
  • Annual leave payments (including leave loading)
  • Long service leave
  • Paid parental leave, when funded and paid by an employer
    (Government funded parental leave is not rateable – see the guideline Paid Parental Leave)
  • Make-up pay
  • Back pay
  • Bonuses
  • Directors' fees and all remuneration to directors or members of a governing body of a company
  • Fees for work performed by a worker or deemed worker

B. Contractors

  • Contract payments for labour only services
  • Payment to contractors who are, or who supply, workers
  • Note: Goods and Services Tax paid or payable in relation to payments to contractors is not considered rateable remuneration.

    See Contractors and workers for more information on determining if contractors are deemed workers and if payments are rateable

C. Fringe benefits

D. Superannuation

Many employers pay a higher amount of superannuation than the law requires. It is therefore necessary to include superannuation in the calculation of your remuneration, as this differs between employers.

Superannuation contributions include any contributions made by an employer to:

  • a superannuation fund or scheme
  • a superannuation guarantee charge
  • any other form of superannuation provident or retirement fund
  • defined benefit funds as required by actuarial determinations.

E. Other

  • Commission to insurance or part-time canvasser or collector
  • Commission

Payroll tax

If you are also registered for payroll tax, there are a number of differences between the VWA's definition of 'remuneration' and 'wages' used for payroll tax purposes.

Workers in other states or territories 

Do you have workers that work in more than one state or territory? Do you employ workers in other states or territories?

The guideline below can provide you with advice about your obligations