Definition of remuneration

New South Wales

The 1987 Act (s.174(9)) defines ‘wages’ broadly. Generally, a payment to a worker is ‘remuneration’ if it is made to, or for the benefit of, the worker. An employer’s premium is calculated on the basis of ‘remuneration’ paid to ‘workers’

Victoria

Gross wages, salaries (including overtime and loadings), bonuses, commission, fringe benefits and superannuation. The Remuneration Checklist is in A guide for employers — Your WorkCover Insurance. . Remuneration: How it affects your premium provides an overview of what is considered to be remuneration for the purposes of calculating an employer’s premium.

Remuneration is also defined in Part 2 of Schedule 1 of the Workplace Injury Rehabilitation and Compensation Act 2013.

Queensland

Total gross wages, salaries, superannuation contributions and other payments as outlined in the Wages Definition Manual.

Western Australia

All gross wages, salaries, commissions, bonuses, overtime, allowances and the like, directors fees, superannuation contributions (except those made by force of law) and all other benefits paid (whether at piece work rates or otherwise and whether paid in cash or in kind) to, or in relation to, a worker before the deduction of income tax. ‘Wages’ do not include termination payments, retirement pay, retrenchment pay in lieu of notice, pensions, ‘golden handshakes’, or weekly payments of workers’ compensation. Workers’ Compensation: A Guide for Employers.

South Australia

Remuneration is defined as payments made to or for the benefit of a worker include and includes more than 60 allowances or benefits, such as superannuation contributions, fees or bonuses, footwear, uniform, clothing and/or dry cleaning allowances and living away from home allowances. The ReturnToWorkSA Remuneration Guide outlines what is included as remuneration.

Tasmania

Wages are used for defining premiums. Wages include the monetary value of all payments made to a worker, whether in cash or in kind, in return for the worker’s labour. Wages are defined in the Guideline on the Definition of Wages, and s96A of the Workers Rehabilitation and Compensation Act 1988.

Guideline on the Definition of Wages

Northern Territory

Condition 9 of Schedule 3 of the Return to Work Regulations provides that premiums shall be regulated by the amount of wages, salaries and all other forms of remuneration paid or allowed to workers. Further, guidance material suggests ‘wages’, ‘salaries’ and ‘remuneration’ includes: wages, salary, overtime, shift and other allowances, over-award payments, bonuses, commissions, payments for public and annual holidays (including loadings), payments for sick leave, payments for long service leave (including a lump sum payment instead of long service leave). This includes but is not limited to:

• the market value of meals, accommodation and electricity provided by the employer for the worker
• the total value of any salary sacrificed amounts, for example motor vehicles (including fringe benefits applicable to these salary sacrifices), and
• superannuation contributions that would be payable to a worker as wages or salary if the worker so elected (e.g. salary sacrificed superannuation).

Australian Capital Territory

Wages including salary, overtime, shift and other allowances, over award payments, bonuses, commissions and any other payments/sums that the employer has been accustomed to pay to the worker — as defined in the ACT Wages and Earnings Guide.

C’wealth Comcare

Gross wages/salaries including overtime that is regular and required (also including condition of service payments normally covered by sick leave, holidays, long service leave) and generally any taxable allowances (other than allowances payable in respect of special expenses).

Excludes employer superannuation contributions, one off payments and bonuses — generally, non-taxable allowances.

C’wealth Seacare

N/A.

C’wealth DVA

N/A.

New Zealand

‘Earnings’ as an employee means all gross source deduction payments (i.e. taxable wages) but does not include social security benefit, student allowance, redundancy payment, retiring allowance or superannuation scheme pension. Earnings as a self-employed person are defined as their annual assessable income, after expenses are deducted, that results from personal exertions. This definition includes Private Domestic Workers. Earnings as a shareholder-employee are any earnings as an employee, and/or any further salary representing payment for services provided as an employee or director of the company.