Employers across Australia are required to provide wage or remuneration information to their workers’ compensation insurer or relevant scheme authority.
These declarations are used to determine workers’ compensation premiums. Requirements, terminology and reporting deadlines vary between states and territories.
What is wage reporting called in your state?
| General terminology by State and Territory | |
| State / Territory | Common terminology used |
| New South Wales | “Actual wages declaration”, “estimated wages”, “wage records” |
| Queensland | “Declaration of wages” |
| Victoria | “Rateable remuneration”, “certified remuneration”, “estimated remuneration” |
| South Australia | “Remuneration return”, “estimated remuneration” |
| Western Australia | “Wages estimates” and “actual wages/remuneration declarations” |
| Tasmania | “Wage declaration”, “estimated wages” |
| Australian Capital Territory | “Declared wages”, “wages estimates” |
| Northern Territory | “Remuneration declaration”, “estimated remuneration” |
Employers should ensure the information provided is accurate and submitted by the applicable deadline.
Depending on the state or territory scheme, declarable remuneration can include wages and salaries, superannuation, allowances, bonuses and certain contractor payments. The definition of remuneration and what must be included varies between jurisdictions.
Failure to meet reporting requirements can result in consequences that vary by jurisdiction, including premium adjustments, penalties, interest, audits or other compliance action.
Businesses should check their workers’ compensation insurer or relevant scheme authority for the requirements that apply to them, including what must be declared and when.
NTHA members needing assistance with workplace relations obligations can contact the NTHA IR Advice Line on 1300 391 426.
Tip: Review your payroll records before submission deadlines and confirm what payments must be included under your state or territory workers’ compensation scheme definitions.
Relevant authorities include icare NSW, WorkSafe Victoria, WorkCover Queensland, ReturnToWorkSA, WorkCover WA, WorkSafe Tasmania, WorkSafe ACT and NT WorkSafe.