Table 3.12: Superannuation and workers’ compensation | Safe Work Australia

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	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