| NSW | Vic | Qld | WA | SA | Tas | NT | ACT | C’wealth Comcare | New Zealand | |
|---|---|---|---|---|---|---|---|---|---|---|
| Claims data | ||||||||||
| Frequency | Monthly | Quarterly | Monthly | Monthly | 14 days | Monthly Annually | Monthly | Monthly | Monthly or as per directed by the Commission | Monthly |
| Timing | By the 15th day of the following month | Each year by: 31 March | By the 8th day of the following month | Within 21 days from the end of the month | By fortnightly schedule agreed between ReturnToWorkSA and employer | By the 7th day of the following month | By the 7th day of the following month | Typically, by the 10th day of the following month | By the 5th working day of the following month | At the end of each month, and no later than 5 working days |
| Format | Electronic lodgment Specifications in accordance with Workers Compensation Insurer Data Reporting Requirements (WCIDRR).
| Electronic data transfer and reporting:
| Electronic data interchange | Electronic Meets WorkCover WA specifications | Electronic Data Interchange Claim data as detailed in Schedule 3 to the Return to Work Regulations 2015. | Electronic data submission | Electronic data interchange | Electronic data transfer | Electronic data interchange/NDS3 format | Electronic data submission as defined in the Accredited Employers Programme Monthly Claim File Specification |
| More information | N/A | N/A | Workers’ Compensation Insurers’ Interface Data Specification | Approved Self-Insurers Performance Indicators . Insurer/Self-insurer Electronic Data Specification I nsurer and Self-Insurer Principles and Standards of Practice | Schedule 3 Return to Work Regulations 2015 | Determination No. 1 of 2013 | Workers Compensation Best Practice Guidelines for Approved Insurers and Self-Insurers in the Northern Territory | Contact WorkSafe ACT | Licence Compliance and Performance Model | Contact ACC |
| Annual financial information | ||||||||||
| Annual report/ financial statements | Annual report including audited financial statements within 4 months of end financial year. Local government self-insurers must submit within 5 months of financial year end, once tabled in parliament. | Annual report / audited financial statements within 4 months of the self-insurer’s balance date. | Audited financial statements within 20 business days of becoming publicly available Annual report within 20 business days of becoming publicly available Wages declaration for NDS purposes only by 31 August each year | Return on investment required for initial application and for annual review | Audited financial statements/Annual Report within 5 months of the end of the employer’s financial year | To be made available following end of financial year | Audited financial statements by 31 August each year Annual report by 31 August each year | A copy of the applicant ’s audited financial statements (or, if it is not available, equivalent information) for each of the previous 3 years upon application. | Audited financial statements must be provided annually within 131 days of the end of the relevant financial year. Statements must show that provision has been made for meeting the workers’ compensation liability as advised in the actuarial report. | Audited financial statements with notes for initial application and annual re-application Credit report for initial application |
| Actuarial report/ assessment of claims liabilities | Actuarial assessment of claims liabilities as at balance date provided within 4 months of end of financial year. Self-insurer s189 business information requirements
| Actuarial assessment of claims liabilities submitted within 3 months of the self-insurer’s balance date | Actuarial assessment on claims liabilities within 20 business days after the end of each year of the Licence or such other time as agreed between the Regulator and the licensee | Claims liability as a % of net assets required for initial application and for annual review Gearing ratio required for initial application and for annual review | Actuarial report on outstanding claim liability within 3 months of the end of the employer’s financial year or at such other time as may be agreed between ReturnToWorkSA and the employer. | Independent financial Audit Report by 31 August each year | Actuarial assessment of claims liabilities by 31 August each year | Upon application, actuarial report containing an estimate of the applicant’s existing outstanding liability, the applicants expected liability each year for a 2-year period, and the total expected payments in satisfaction of the applicant’s liability for compensable injuries likely to be made each year for the 2-year period. | An annual actuarial assessment of claims liabilities is required within 131 days of the licensee’s end of financial year. | The Accredited Employer may be required to provide estimates of future costs of claims in a format, to a methodology, and at intervals, not more frequently than monthly, prescribed by ACC
|
| Guarantees/ audit certificates | Guarantee or security as required following annual assessment of actuarial report and determination of security required. | Audit certificate submitted within 6 months of the self-insurer’s balance date. Self-insurer notified of guarantee coverage adjustment within 2 weeks of receipt of the actuarial assessment by the regulator Amended guarantee submitted by self-insurer within 4 weeks of regulator’s notification | Self-insurer notified of bank guarantee amount following assessment of actuarial report | Balance sheet test, quick liquidity, current liquidity, interest coverage, return required for initial application and for annual review | Update financial guarantee. As required in correspondence, normally within one month of submission of actuarial report Schedule 3 Return to Work Regulations 2015 | Update guarantee as required following assessment of actuarial report and determination of quantum of guarantee required. | Update guarantee as required following assessment of actuarial report | It is a condition of a self-insurer licence that the employer maintain a bank guarantee. | Deed between the Commission, Comcare and a bank or insurer for an amount that can be called upon by the Commission if a self-insurance licence is suspended or revoked. The guarantee is usually provided annually. If required, it must be provided within 170 days of the start of the licensee’s financial year to which the guarantee relates. | Financial eligibility check for initial application and annual re-application. Audit certificate needs to be submitted with the financial statements |
| Evidence of excess of loss insurance or reinsurance | Evidence of current Excess of Loss reinsurance to be provided to SIRA at all times. | Annual certificate of currency of the contract of insurance submitted within 21 days of expiry of the previous certificate of currency (seamless coverage). New/revised contract of insurance submitted within 21 days of the contract of insurance being altered or affected with a different insurer | Reinsurance policy/ Certificate of currency submitted annually | N/A | Evidence of existence of Excess of Loss Insurance policy within 3 months of the annual renewal of the policy | Evidence of existence of Excess of Loss Insurance annually | Claims liabilities and evidence of Excess of Loss Insurance by 31 August each year | N/A | Required to maintain an appropriate level of reinsurance to limit its liability to pay compensation and other amounts under the SRC Act in accordance with the scope of the licence. Provide a copy of the current certificate of currency for the reinsurance policy within 130 days of the start of the financial year to which the certificate of currency relates; provide a copy of the policy, if amended or from a new provider, within 130 days of the start of the financial year to which the policy relates. | ACC offers 2 liability caps to Accredited Employers as specified in table 7.5 Any reinsurance is prohibited under the legislation |
| Other company information | ||||||||||
| Number of employees/FTE | Number of employees by 31 August each year | Number of FTEs by 31 August each year | Number of FTEs (Minimum 500 if licence issued pre-March 1999 and 2000 if licence after March 1999) annually and at licence renewal — reporting annually and varies by insurer | The number of full-time and part-time staff employed during the reporting period is to be provided in the annual self-insurer review | Number of FTEs, not specifically required to report on | Workers and wages report by 21 July each year | Number of employees by 31 August each year | Number of employees by end of financial year | FTE (estimated and actual) to be provided annually in July, and throughout the year if required. | Number of FTE for initial application and annual re-application |
| Remuneration or wages declaration | Remuneration by 31 August each year | Rateable remuneration return submitted by 31 August each year | Remuneration by 31 August each year | N/A | Remuneration by 31 July each year | Workers and wages report by 21 July each year | Remuneration by 31 August each year | Wages by end of financial year. | Remuneration by 31 July each year | N/A |
| Other | Predominant industry/Workers Compensation Industry Classification by 31 August each year | By 31 August each year:
Self-audit results by 31 August each year:
| Rehabilitation policy and procedures (once per licence period — up to 4 years). The insurer’s accredited return to work program is reviewed once per licence period – up to 4 years. Self-assessment required for self-insurers at the mid term of the licence period. | Internal dispute resolution services. Material resources (organisational chart). Security obligations (claims liabilities, etc). Insurance obligations (common law cover). Terrorism arrangements (contribution as a result of terrorism) — reporting annually for initial application and for annual review. | Advice of any change in structure or financial relationships that may affect the consideration of the viability of the employer as soon as possible after a change has occurred. | N/A | Claims paid and occupation of workers by 31 August each year. | Insurer data specification reported monthly. Typically, by the 10th day of the following month. | N/A | Copy of the agreement between the Accredited Employer and Third Party Administrator (if used for workplace injury management) |
| Irregular reporting requirements | ||||||||||
| Changes to Company structure ownership or control | Self-insurers must notify the Authority in writing within 10 business days of becoming aware of any change in the effective control of the self-insurer or any change in the ownership of the self-insurer exceeding 20% of its shareholding. In such an event the continuity of the licence will be subject to review by the Authority. Except with the Authority’s prior written approval, the self-insurer must not transfer, or agree to transfer, the whole or any part of its self-insurer liabilities (as defined in the Workers Compensation Act 1987, s 213 ). The Authority may give or refuse to provide such approval as it sees fit, and any such approval may be given upon such terms as the Authority sees fit | Notify within 28 days of the occurrence of any circumstance under s384 of the Workplace Injury Rehabilitation and Compensation Act 2013 Notify within one week after becoming aware of a strategically significant matter | Report within 5 business days of the proposed change: any event that could reasonably be expected to materially impact on the licensee’s net tangible assets any event that could reasonably be expected to materially impact on the licensee’s financial viability or ability to meet its liabilities for claims, and any intention of the licensee to withdraw or reduce the bank guarantee or cash deposit lodged with the Regulator | N/A | Report financial and structural details as early as possible (or in advance) any action affecting the corporate structure of the group including disposal of subsidiary, acquisition of subsidiary, formation of new subsidiary, appointment of receivers, administrators or liquidators and takeover of the company etc | Report as soon as practicable any changes in ownership, directors, structure or financial circumstances | Report as soon as practicable any material changes | N/A | Licensee must notify in writing as soon as practicable when it becomes aware of any changes to its legal structure, ownership or control. | The Accredited Employer must give written notice to ACC of any material changes in the circumstances under which the Accreditation Agreement was entered into as soon as practicable, and where possible, before it occurs. Including, by way of example: Change in ownership , c hange to the composition of the Accredited Employer group , or c hange in the nature of the business |
| Changes to key personnel responsible for OHS or injury management | Notify within 10 business days of any change or vacancy in the senior management position responsible for claims or injury management or the senior management position with overall responsibility for workers’ compensation | N/A | Any intention to change the manner in which any claims are administered or the manner in which the rehabilitation of workers is managed | Report one month prior to the commencement of any arrangement resulting in change in a self-insurer’s outsourcing arrangement of claims management | Changes of personnel should be reported to ReturnToWorkSA once they are known as required by the Code | N/A | Report any changes to personnel managing claims in the Northern Territory as they occur | N/A | N/A | Accredited Employer must notify ACC of changes in claim management arrangements and key personnel |
| Breaches or failures to comply with licence conditions or changes likely to result in same | Self-insurers must comply with the Significant Matter Notification Requirements
| A self-insurer must immediately notify WorkSafe Victoria if they are unable to pay any debts as and when they fall due or they become aware of any event that may prevent them from meeting any other requirement for approval and operation as self-insurer in accordance with (i) the Act or the regulations; or (ii) any terms or conditions of its approval as a self-insurer; or (iii) a Ministerial Order; or (iv) any other subordinate instrument made under the Act or regulations | Report within 5 business days of the proposed change: any event that could reasonably be expected to materially impact on the licensee’s financial viability or ability to meet its liabilities for claims | N/A | Immediately report any changes of the self-insurer that would impact the self-insurance registration | N/A | N/A | Immediately report any changes of the self-insurer that would impact the self-insurance licence | Licensee must notify in writing as soon as practicable when it becomes aware that it has not complied with, or is not likely to comply with, a condition of licence. Licensee must notify in writing as soon as practicable when it becomes aware of any event that may materially impact upon its suitability to hold a licence, including its capacity to meet its liabilities under the SRC Act or of any material change in its financial position. | If the Accreditation Agreement is breached, the non-defaulting Party may give written notice to the defaulting Party describing the breach and requesting that it be remedied within 5 working days or that a negotiated strategy for its remedy be reached within f5 working days. |
| Changes to predominant industry/ employee numbers / risk profile of work | N/A | N/A | Report within 5 business days of the proposed change: any event that could reasonably be expected to materially impact on the number of fulltime workers employed in Queensland by the licensee; Any proposed changes to personnel responsible for managing and deciding claims | N/A | Self-insurer must notify ReturnToWorkSA immediately when it becomes aware of any significant change in its employee numbers or significant change in the risk profile or employment operations Self-insurer must notify ReturnToWorkSA in writing immediately of any group structure changes including acquisitions, sales etc | N/A | N/A | N/A | Licensee must notify in writing as soon as practicable when it becomes aware of any significant change in its employee numbers or significant change in the risk profile of the work undertaken by its employees. | The Accredited Employer (AE) must promptly notify and fully report to ACC in writing on any change to the operations of the AE that affects or may affect the levy classifications applicable to that AE. |
| Other | N/A | Notify WorkSafe Victoria within 28 days of wholly acquiring a scheme-insured or self-insured employer of its election to assume (or not) the tail claims liability of the entity that has been acquired | N/A | N/A | N/A | N/A | N/A | N/A | Licensees must inform Comcare as soon as practicable of court or tribunal proceedings in relation to a claim managed by a licensee under the SRC Act The licensee must not make any submission to a court or tribunal in relation to the interpretation of a provision of the SRC Act that Comcare or the Commission requests the licensee not to make The licence requires licensees to report certain workers’ compensation and other data to Comcare on a regular basis | The Accredited Employer (AE) must notify and report to ACC in writing on any: “serious ongoing claim” or claims where entitlements are likely to be payable for more than 12 months, as soon as practicable after becoming aware that a claim is or is likely to be of that kind, actual or anticipated event that would reasonably likely cause ACC to review the employer’s AE Status; actual or anticipated difficulty in complying with the AE’s obligations to manage claims and any proposed action to address the situation; claims where the AE believes that ss 119, 120, 121 or 122 of the Accident Compensation Act may apply insolvency WorkSafe investigation or report event or issue that would result in public adverse comment about the AE Programme, or matters relating to Accreditation Agreement or any particular claim where a report is requested by ACC. |
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Table 7.9: Reporting requirements
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