New South Wales¹

Victoria²

Queensland³

Western Australia⁴

South Australia⁵

Tasmania

New Zealand⁶

Average levy/ premium rate

1.30

1.272

1.20

1.704

1.65

2.07

0.67

Highest published rate

11.81 (Professional footballers)

11.537 (Other Non-metallic Mineral Product Manufacturing)

10.322 (Other Non-Metallic Mineral Product Manufacturing)

9.29 (Correctional and Detention Services)

19.79 (Thoroughbred horse racing)

9.49 (Horse and dog racing administration and track operation)

6.43

(Sport and physical recreation - professional sport (not elsewhere classified)

(Sport and physical recreation - professional rugby)

(Sport and physical recreation - professional rugby league)

(Sporting and recreational equine activities (not elsewhere classified))

(Sport and physical recreation – motorcycling)

(Horse racing activities - thoroughbred and other (not elsewhere classified))

(Horse racing activities - thoroughbred racing – jockeys)

Highest experienced rate

N/A

N/A

N/A

N/A

N/A

N/A

73.87% loading (expressed as a % of an employer’s standard levy)

Lowest published rate

0.208 (Banks; Computer Consultancy Services)

0.254

0.132 (Computer system design and related services)

0.25

0.32

0.40 (Optometry and optical dispensing, Accounting services)

0.05

(Legal services)

(Accounting services)

(Computer systems design and related services)

Lowest experienced rate

N/A

N/A

N/A

N/A

N/A

N/A

43.91% discount (expressed as a % of an employer’s standard levy).

House construction

3.78

1.763

2.707

1.55

2.124

3.2

1.84

Non-residential construction

2.75

1.309

1.843

2.05

2.086

2.9

1.71

Meat products

7.57 (Meat processing)

4.445 (Meat processing)

4.096 (Meat processing)

4.11 (Meat processing)

6.518 (Meat processing)

7.5 (Meat processing)

2.46 (Meat processing)

Rubber products manufacturing

5.76 (Rubber Tyre Manufacturing)

4.07 (Other Rubber Product Manufacturing nec

2.596 (Natural rubber product manufacturing)

1.892 (Synthetic resin and synthetic rubber manufacturing)

6.438 (Tyre manufacturing)

2.812 (Natural rubber product manufacturing)

1.769 (Synthetic Resin and Synthetic Rubber Manufacturing)

2.812 (Tyre Manufacturing)

2.89 (Natural Rubber Product Manufacturing)

2.78 (Rubber tyre manufacturing).

3.430 (Tyre manufacturing)

2.58 (Natural rubber product manufacturing)

2.78 (Synthetic resin and synthetic rubber manufacturing)

0.61 (Natural rubber product manufacturing)

0.61 (Tyre manufacturing)

Plastic products

4.17 (Plastic Product, Rigid Fibre Reinforced, Mfg)

3.97 (Plastic Foam Product Manufacturing)

3.78 (Plastic Bag and Film Manufacturing)

3.40 (Plastic Extruded Product Manufacturing)

2.89 (Plastic Injection and Plastic Blow Moulded Product Manufacturing)

3.423 (Rigid and semi-rigid polymer product manufacturing)

2.569 (Other polymer product manufacturing)

2.705 (Polymer film and sheet packaging material manufacturing)

2.812 (Rigid and semi-rigid polymer product manufacturing)

2.49 (Rigid And Semi-Rigid Polymer Product Manufacturing)

2.78 (Polymer Film And Sheet Packaging Material Manufacturing)

3.81 (Other Polymer Product Manufacturing)

3.115 (Natural rubber product manufacturing)

2.58 (Other polymer product manufacturing).

3.3 (Polymer film and sheet packaging material manufacturing)

3.3 (Rigid and semi rigid polymer products manufacturing)

0.74 (Rigid and semi-rigid polymer product manufacturing)

Basic iron and steel products

Not Available

2.634 (Iron smelting and steel manufacturing)

2.513 (Iron smelting and steel manufacturing)

2.89 (Iron Smelting And Steel Manufacturing)

5.159 (Synthetic resin and synthetic rubber manufacturing)

2.89 (Iron smelting and steel manufacturing)

1.02 (Manufacturing)

Steel casting

Not Available

2,427 (Iron and steel casting)

2.513 (Iron and steel casting)

1.71 (Iron and steel casting)

3.852 (Rigid and semi-rigid polymer products manufacturing)

2.89 (Iron and steel casting)

1.02 (Iron and steel casting)

1.02 (Iron and steel forging)

Steel pipes and tubes

Not Available

2.076 (Steel pipe and tube manufacturing)

2.513 (Steel pipe and tube manufacturing)

1.94 (Steel pipe and tube manufacturing)

2.887 (Polymer film and sheet packaging material manufacturing)

2.89 (Steel pipe and tube manufacturing)

1.02 (Manufacturing)

Pulp paper and paperboard

Not Available

3,385 (Pulp, paper and paperboard manufacturing)

2.626 (Pulp, paper and paperboard manufacturing)

2.68 (Pulp, Paper And Paperboard Manufacturing)

4.333 (Other basic polymer manufacturing)

1.03 (Pulp paper and paperboard manufacturing)

0.50 (Manufacturing)

Paints

Not Available

1.496 (Paint and coatings manufacturing)

1.712 (Paint and coatings manufacturing)

2.50 (Paint and coatings manufacturing)

3.062 (Iron smelting and steel manufacturing)

3.3 (Paint and coatings manufacturing)

0.27 (Paint and coatings)

Soap and detergents

Not Available

1.609 (Cleaning compound manufacturing)

1.712 (Cleaning compound manufacturing)

1.77 (Cleaning compound manufacturing)

5.477 (Iron and steel casting)

3.3 (Cleaning compound manufacturing)

0.36 (Cleaning compound)

Glass and glass products

Not Available

3.429 (Glass and glass product manufacturing)

4.695 (Glass and Glass Product Manufacturing)

3.60 (Glass and Glass Product Manufacturing)

2.698 (Steel pipe and tube manufacturing)

3.3 (Glass and glass product manufacturing)

1.25 (Manufacturing)

Cement

Not Available

2.801 (Cement and lime manufacturing)

1.778 (Cement and lime manufacturing)

2.72 (Cement and lime manufacturing)

3.182 (Pulp, paper and paperboard manufacturing)

3.3 (Cement and lime manufacturing)

1.25 (Cement and lime manufacturing)

Clothing manufacturing

Not Available

1.37 (Clothing manufacturing)

1.407 (Clothing manufacturing)

2.25

2.385 (Paint and coatings manufacturing)

2.08

0.61 (Clothing manufacturing)

Beer

Not Available

1.472 (Beer manufacturing)

1.355 (Beer manufacturing)

1.56

2.156 (Cleaning compound manufacturing)

1.75 (Beer manufacturing)

0.41 (Beer manufacturing)

Hotels

Not Available

1,833 (Accommodation)

1.105 (Pubs, taverns and bars)

1.922 (Accommodation)

1.673 (Pubs, taverns and bars)

2.26 (Accommodation)

1.63 (Pubs, taverns and bars)

2.795 (Glass and glass product manufacturing)

2.17 (Pubs, taverns and bars)

0.60 (Accommodation)

Bread manufacturing

Not Available

3.749 (Bread manufacturing – factory based)

3.020 (Bread manufacturing – factory based)

2.98 (Factory based)

0.932 (Cement and lime manufacturing)

2.99

0.70 (Factory based)

Footwear manufacturing

Not Available

3.62

1.407 (Footwear Manufacturing)

2.44

1.990

2.58

0.61 (Footwear manufacturing)

Nursing homes

Not Available

2.52 (Aged care residential services)

2.466 (Aged care residential services).

2.81 (Aged care residential services).

1.327 (Beer manufacturing)

4.64 (Aged care residential services).

1.18 (Aged care residential services)

Department stores

Not Available

1.05 (Department stores)

1.356 (Department stores)

1.62

1.913 (Accommodation)

1.44

0.34 (Department stores)

Medical practice

Not Available

0.431 (General practice medical services)

0.346 (specialist medical services)

0.402 (General practice medical services)

0.60 (General practice medical services)

1.913 (Pubs, taverns and bars)

0.52 (General practice medical services)

0.07 (General practice medical services)

Secondary schools — private

Not Available

0.533

0.877 (No distinction is made between private and government schools)

0.93 (No distinction is made between private and government schools)

3.978 (Bread manufacturing – factory based)

1.24 (Secondary education — no distinction is made between private and government schools)

0.24 (Secondary education — no distinction is made between private and government schools)

Secondary schools — government

Not Available

1.275

0.877 (No distinction is made between private and government schools)

0.93 (No distinction is made between private and government schools)

2.697

1.24 (Secondary education — no distinction is made between private and government schools)

0.24 (Secondary education — no distinction is made between private and government schools)