Table 7.9: Reporting requirements

	New South Wales	Victoria	Queensland	Western Australia	South Australia	Tasmania	Northern Territory	Australian Capital Territory	C’wealth Comcare	New Zealand
Claims data
Frequency	Monthly	Quarterly	Monthly	Monthly	14 days	Monthly Annually	Monthly	Monthly	Monthly or as per direction by the Commission	Monthly
Timing	By the 15th day of the following month	Each year by: 31 March 30 June 30 September 31 December	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	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 lodgement Specifications in accordance with Workers Compensation Insurer Data Reporting Requirements (WCIDRR). Injury coding for claims made after 30 June 2011 in accordance with TOOCS 3.1.	Electronic data transfer and reporting: remuneration count of standardised claims count of > 10 day claims count of > 15 day claims (or >13 weeks over excess claims) total standardised payments on standardised claims total standardised payments on > 10 day claims number of companies in the comparator group.	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	The Accredited Employer must regularly report to the Manager on claims, entitlements and expenses arising during the Cover Period and ensuing Claim Management Period.
More information	—	—	Workers’ Compensation Insurers’ Interface Data Specification	Approved Self-Insurers Performance Indicators. Insurer/Self-insurer Electronic Data Specification	Schedule 3 to the Return to Work Regulations 2015 or the Code of Conduct for Self-Insured Employers	Determination No. 1 of 2013	NT WorkSafe	Contact WorkSafe ACT	Licence Compliance and Performance Model	Licensee must comply with the requirements of: the Accident Compensation Act 2001, Regulations and any other guidelines issued by ACC the Privacy Act 1993 Health Information Privacy Code 1994, and the Code of ACC Claimants’ Rights.
Annual financial information
Annual report/ financial statements	Annual report including audited financial statements within four months of end financial year. State government self-insurers must submit within five months of financial year end, once tabled in parliament.	Annual report / audited financial statements within four 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 five 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	—	Audited financial statements must be provided annually within 131 days of the end of the relevant financial year. The statements must show that provision has been made for meeting the workers’ compensation liability as advised in the actuarial report.	—
Actuarial report/ assessment of claims liabilities	Actuarial assessment of claims liabilities as at balance date provided within four months of end of financial year.	Actuarial assessment of claims liabilities submitted within three 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 three 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	Actuarial assessment of claims liabilities incorporated in licence review process	An annual actuarial assessment of claims liabilities is required within 131 days of the licensee’s end of financial year.	The measures are: it has substantial net worth that its contingent liabilities are not excessive (details to be provided including an evaluation as to likely crystallisation of those liabilities) it has an appropriate working capital ratio based on current assets divided by current liabilities it has an appropriate equity to debt ratio, and it has an appropriate return on equity. These figures should where possible, be provided for the three financial periods preceding the application and include best estimates for at least the then current financial period and the next financial period (‘period’ normally meaning a year).
Guarantees/ audit certificates	Update guarantee or security as required following annual assessment of actuarial report and determination of security required.	Audit certificate submitted within six months of the self-insurer’s balance date. Self-insurer notified of guarantee coverage adjustment within two 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	Bank Guarantees kept by the DI Fund (workers’ compensation safety net)	Deed between the Commission, Comcare and a bank or insurer for an amount that can be called upon by the Commission in the event a self-insurance licence is suspended or revoked. The guarantee is usually provided annually and if required must be provided within 170 days of the start of the licensee’s financial year to which the guarantee relates.	Employers must provide evidence to prove their solvency and their ability to meet their obligations under the programme prior to acceptance in to the programme. ACC is required to satisfy itself in respect of an employers net worth, that the employer’s contingent liabilities are not excessive, that it has satisfactory solvency, liquidity and profitability ratios over a period of time (usually three years).
Evidence of excess of loss insurance or reinsurance	Evidence of existence of Excess of Loss insurance provided with annual reporting information four months after financial year end date	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	—	Evidence of existence of Excess of Loss Insurance policy within three 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	—	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.	—
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 31 August each year	FTE (estimated and actual) to be provided annually in July, and optional FTE requests quarterly.	—
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	—	Remuneration by 31 July each year	Workers and wages report by 21 July each year	Remuneration by 31 August each year	—	Remuneration by 31 July each year	—
Other	Predominant industry/Workers Compensation Industry Classification by 31 August each year	By 31 August each year: opened / closed workplaces during the reporting period; workplace location; predominant industry / WorkCover Industry Classification Self-audit results by 31 August each year: OHS management system audit against the NAT; claims management obligations of employers & other requirements	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.	—	Claims paid and occupation of workers by 31 August each year.	Workplace location, predominate industry/Industry Classification by 31 August each year. Insurer data specification reported monthly by the 10th day of the following month.	—	—
More information	—	—	—	—	—	—	—	—	—	Frequency of reporting — upon entry
Irregular reporting requirements
Changes to Company structure ownership or control	Notify within 10 business days of any change in effective control or any change in ownership exceeding 20% of shareholding Notify within 10 business days of acquisitions and dispositions of wholly owned subsidiaries employing in NSW	Notify within 28 days of the occurrence of any circumstance under s384 of the Workplace Injury Rehabilitation and Compensation Act 2013 Notify within 1 week after becoming aware of a strategically significant matter	Report within five 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	—	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	—	—	Licensee must notify in writing as soon as practicable when it becomes aware of any changes to its legal structure, ownership or control.	—
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	—	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	—	—	—	—	—
Breaches or failures to comply with licence conditions or changes likely to result in same	—	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 five 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	—	Immediately report any changes of the self-insurer that would impact the self-insurance registration	—	—	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.	—
Changes to predominant industry/ employee numbers / risk profile of work	—	—	Report within five 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	—	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 operations of its employment Self-insurer must notify ReturnToWorkSA in writing immediately of any group structure changes including acquisitions, sales etc	—	—	—	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.	—
Other	—	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	—	—	—	—	—	—	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	—

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Table 7.9: Reporting requirements

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