Included in wages for premium calculations

Included with income replacement payments

New South Wales

Yes (under definition of wages in s174(9) of the 1987 Act 

No. Schedule

3 to the 1987 Act

Victoria

Yes

No, however, workers are entitled to compensation in the form of superannuation contributions if weekly payments have been paid or payable for an aggregate period of 52 weeks, not ceased to be paid or payable, and the worker has not attained retirement age — s168.

Queensland

Yes

No

Western Australia

Yes (Worker Contributions)

No (Contributions required by force of law)

No

South Australia

Yes

No, however, any amount otherwise payable to the worker that has been the subject of a voluntary salary sacrifice arrangement by the worker for superannuation purposes is included in the average weekly earnings calculation — s5(13)(a).

Tasmania

Yes — salary sacrifice only — s96A(f)

No — s69(5)

Northern Territory

Yes — salary sacrifice only

No — Employer contributions

Yes — employee contributions

Australian Capital Territory

No — Employer contributions required by force of law

Yes — if the employer’s contributions are debited to the worker’s salary package

No — employer contributions required by force of law are not considered to be part of a worker’s earnings

C’wealth Comcare

Yes — employee contribution amount

No — employer contribution

No — employer contribution amount

Yes — employee contribution amount while still employed

C’wealth Seacare

N/A

No — employer contribution amount

Yes — employee contribution amount while still employed

C’wealth DVA

N/A

MRCA & DRCA — No

New Zealand

No

No