Class C - COIDA / WCA Tariffs of Assessment - Categories Amendments 2021

COIDA / WCA, The Compensation for Occupational Injuries and Diseases Act, ensures that all employees receive the necessary compensation should they be disabled by any occupational injuries or diseases, sustained and/or contracted in the duration of their employment.

COIDA / WCA  also offers compensation in the event that death results from injuries or diseases sustained during employment and it provides for any and all matters connected herewith. See all categories amendments to tarriffs in Introduction Blog here. . . 

COIDA / WCA Annual Assessment

On a yearly basis, the Compensation Commissioner conducts an assessment on employers who have registered with COIDA / WCA. These employers are spread across all industries and divided into industry classes and sub-classes of 100.

Each subclass has a specific tariff assigned which must be paid annually. The tariff is calculated according to the risk ratio associated with the nature of business of the subclass.

Once the assessment fee of an employer has been calculated according to the total of employee salaries divided by 100, it is multiplied by the assessment tariff. This assessment fee must be paid within 30 days of the assessment, done by the Commissioner, as per Section 86.1 of COIDA.

The tariff structure is set to change from 2021 onwards. For this reason, Class C tariffs for 2020 as well as the next five years have been calculated. The table below provides the new rate compared with that of 2020 until 2025.

These are as per the current risk ratio and may be subjected to change depending on changes in the risk ratios.

It is important that employers take note that this year’s assessment will be calculated as follows – the final assessment for salaries and wages for 2020 will be based on last year’s tariff rates and the provisional calculations for salaries and wages for 2021 will be calculated on the new gazetted tariff rates.

The tariffs which are introduced will replace the W.AS. 178T notice and are as follow:

WCA sub class 0613 Fruit and Vegetables proessing

Table 1: Class C current and prospective tariffs

Sub-Class

Industry Name

Alt Class Compensation Fund

New Rate

2020 Rate

5-Year Phase In:

2021

2022

2023

2024

2025

0420

Opencast Mining

Class IV

0,81

1,27

1,16

1,06

0,97

0,89

0,81

0610

Fisheries

Class VI

0,81

1,23

1,13

1,04

0,96

0,88

0,81

0613

Fruit & Veg Processing

Class VI

0,81

0,90

0,88

0,88

0,84

0,83

0,81

0622

Bakery & Snacks Manufacturing

Class VI

0,81

1,50

1,33

1,17

1,04

0,92

0,81

0720

Material Products Manufacturing

Class VII

0,81

0,63

0,66

0,70

0,73

0,77

0,81

0900

Printing & Soft Paper

Class IX

0,81

0,89

0,87

0,86

0,84

0,83

0,81

1020

Chemical & Plastic Manufacturing

Class X

0,81

1,15

1,08

1,00

0,94

0,87

0,81

1200

Glass Manufacturing

Class XII

0,81

1,11

1,04

0,96

0,92

0,86

0,81

1511

Food Retail

Class XV

0,81

0,95

0,92

0,89

0,86

0,84

0,81

1520

Clothing Retail

Class XV

0,81

0,35

0,41

0,49

0,58

0,88

0,81

1540

Hardware, Textile, Etc

Class XV

0,81

0,68

0,69

0,72

0,75

0,78

0,81

1542

Builder's Scrap & Metal

Class XV

0,81

1,29

1,18

1,07

0,98

0,89

0,81

1550

General Dealer

Class XV

0,81

0,53

0,58

0,83

0,88

0,74

0,81

1720

Transport Agency

Class XVII

0,81

0,87

0,70

0,72

0,75

0,78

0,81

1800

Municipal Services

Class XVIII

0,81

0,87

0,70

0,72

0,75

0,78

0,81

1900

Hospitality Services

Class XIX

0,81

0,72

0,74

0,75

0,77

0,79

0,81

1960

Management Career Agent

Class XIX

0,81

0,45

0,50

0,57

0,64

0,72

0,81

 

0420 – Opencast Mining – Class IV

This includes the following businesses:

  • Opencast mining.
  • Slate quarrying but excluding coal mining and quarrying rated elsewhere.
  • Recovery of diamonds from the ocean.
  • Alluvial mining and/or surface workings associated with the recovery of, or prospecting for, any kind of mineral, metal, and precious or semi-precious stones.
  • Working of sand, gravel and clay pits.
  • Recovery of gold from mine dumps, and
  • Working of salt pans.

0610 – Fisheries – Class VI

This includes the following businesses:

  • Fish, whale, and/or lobster processing on land.

0613 – Fruit and Vegetable Processing – Class VI

This includes the following businesses:

  • The manufacturing of jam.
  • Preserving and/or canning of fruit, vegetables, food, etc., including the packing, storage, etc. thereof.
  • The manufacturing of dehydrated food.

0622 – Bakery and Snacks Manufacturing – Class VI

This includes the following businesses:

  • The baking, confectionery, biscuit, chocolate, cocoa, and/or sweet manufacturing includes shops for the sale and the distribution of such. However, only if such shops and depots are conducted by, or on behalf of, the manufacturers of such products.

0720 – Material Production Manufacturing – Class VII

This includes the following businesses:

  • Art needlework
  • Making of bead necklaces
  • Manufacturing of caps, hats, clothing and surgical dresses as long as no spinning or weaving is undertaken.
  • Knitting works
  • Dressmaking
  • Tailoring
  • Manufacturing of sewn cotton.
  • Manufacturing of bias binding
  • Manufacturing of fur articles.
  • Manufacturing of water-proof clothing from bolts of woven fabrics.
  • Curtain manufacturing.
  • Interior, soft, decoration.
  • Manufacturing of cushions and eiderdown.
  • Manufacturing of lampshades and stands as a separate business where woodworking and/or other machinery is not used.

0900 – Printing and Soft Paper – Class IX

WCA Tarrifs Sub-class 0900 Printing & Soft paper

This includes the following businesses:

  • Printing and publishing
  • Cardboard and/or strawboard box manufacturing
  • The manufacturing of stationary.
  • Manufacturing of paper bag and/or toilet paper.
  • All operations of a paper merchant who is involved in the manufacturing of stationary and/or cardboard or strawboard boxes.
  • Die-sinking and engraving.
  • Enduring of paper and board by means of gloss varnishing.

1020 – Chemical and Plastic Manufacturing – Class X

This includes the following businesses:

  • The manufacturing of chrome salts, bone meal, fertilizer, distemper, crayon, chalk, pain, boiler compound, soldering fluid, flus disinfectant, insecticide, glue, manufacturing of ice and/or chemical which is not elsewhere stated.
  • Manufacturing of manure milling and compost.
  • Manufacturing of plastic products that are not elsewhere rated, and
  • Manufacturing of emery wheels.

1200 – Glass Manufacturing – Class XII

This includes the following businesses:

  • Manufacturing of glass and/or bottles, and
  • Incandescent lamp manufacturing.

1511 – Food Retail – Class XV

This includes the following businesses:

  • The business of wholesale or retail liquor dealers which have not been stated otherwise.
  • Grocers, either wholesale or retail.
  • Confectioner, who is not involved in the baking or sweet making operation.
  • Sandwich makers and/or suppliers
  • Market agents
  • The wholesale and/or retail business of butter or egg merchants including egg circles, fish, poultry, and/or game dealers.
  • Forage, produce, or grain merchants.
  • Fruit merchants.
  • The activities associated with agricultural cooperative societies which are not rated otherwise.
  • Greengrocers or fruit and vegetable hawkers.
  • Florists
  • Seeds man or manure dealer.
  • Potato chip dealer including cooked meat shops and the distribution of cold drinks as a separate business.

1520 – Clothing Retail – Class XV

This includes the following businesses:

  • The business of wholesale and/or retail tailors, outfitters, drapers, furriers or milliners. This includes the wholesale and/or retail boot as well as shoe shops.

1540 – Hardware, Textile, etc. – Class XV

This includes the following businesses:

  • A corundum merchant, curio, art, antique or carpet dealer.
  • Taxidermist
  • Sports goods dealer
  • Merchant of bottles and bags
  • Retail merchant of leather
  • Retail soft furnishing dealer
  • Fabric dealer departmental chain stores
  • Dealer of pictures and frames, and
  • A retail shopkeeper which has otherwise not been stated.
  • A dealer of agricultural or irrigation machinery or implements
  • A retail/wholesale merchant of hardware which includes cutlery and tool stores as a separate business.
  • Machinery importer and/or distributer, or
  • Engineering supply merchants who are not involved with repairs, installations or erection.
  • Pedal cycle or sewing machine dealers including those who repair and assemble such.
  • Furniture dealers whether retail or wholesale, where there are no woodworking machines used and there is no storage or removal of furniture.

1542 – Builder’s Scrap and Metal – Class XV

This includes the following businesses:

  • Cement, lime or coal merchant
  • Ship’s chandler
  • The wholesale/retail of iron, steel, a scrap metal dealer or a mining material merchant. This involves the dismantling or demolition and recovery from ships, underwater, underground, etc. In such cases, the risks may be specifically rated.
  • Agricultural or irrigation machinery of implement dealer, hardware merchant which includes cutlery and tool stores as a separate business.
  • Machinery importer and/or distributor.
  • Engineering supply merchants who are involved in the installation, erection, and repairs.
  • Paint, glue, plumbers’ accessories, wire, gate or fending material merchants.
  • Gunsmiths including the sale of arms and ammunition as a separate business.
  • A merchant who deals in builders’ supplies where there are no woodworking machine operations.

1550 – General Dealer – Class XV

This includes the following businesses:

  • General retail dealers
  • Chemists or herbalists
  • Photographers
  • Photographic appliance dealers
  • Tobacconist
  • Booksellers and/or stationers
  • Typewriter agents including office equipment shops.
  • Commercial travelers and/or a manufacturer’s representative.
  • Wholesale leather merchant.
  • Wholesale soft furnishing merchant.
  • Wholesale merchant which has otherwise not been stated.
  • Hide, skin and wool merchant or broker.
  • Paper merchant which does or deal in manufacturing.
  • Tea, coffee or sugar merchants that do not deal in roasting.
  • Feather dealer or maker of feather dusters.
  • Rubber merchants.
  • Tyre or motor accessories dealers.

1720 – Transport Agency – Class XVII

This includes the following businesses:

  • Agents for tourist, travel, shipping forwarding, landing, and/or stevedoring.
  • Tally clerks do not exclude stevedoring operations, loading, or discharging of railway trucks or vessels, where there is a rate applicable as with 1722.
  • The hiring of motor vehicles as long as there are no repairs done.

1800 – Municipal Services – Class XIVIII

The exercise and performance of the powers and duties of:

  • City councils
  • Municipal councils
  • Borough councils
  • Town councils
  • Village management boards
  • Local boards
  • Health committees
  • Property, township and/or estate managing associated with the functions of a local authority which are carried out.
  • The exercise and performance of the powers and duties of a divisional council including quarrying.

1900 – Hospitality Services – Class XIX

WCA Tarrifs sub class 1900 hospitality Services

This includes the following businesses:

  • Boarding houses
  • Licensed hotels including off-sales on the premises
  • Billiard saloons, cafes, and catering.
  • Restaurants
  • Tea-rooms
  • Bars
  • Residential
  • Social or nightclubbing, which is otherwise not stated, and
  • Garrison Institute.

1960 – Management Career Agency – Class XIX

This includes the following businesses:

  • Service flats
  • Township and/or estate managing associated with the functions of a local authority which is not carried out without agricultural operations which are carried on. Any agricultural operations are subjected to similar rates for Class I.
  • Advertising agents and/or contractors, including billposting.
  • Commercial artists and/or designers.
  • Enquiry and/or collection agents.
  • Labour recruiting agents, and
  • Messenger agents.

 

What does SafetyWallet do for its subscribers?

SafetyWallet ensures that its subscribers, across all industries, are supported in all components where Health and Safety is concerned.

SafetyWallet offers a variety of health and safety support services in addition to ensuring compliance with COIDA / WCA as well as other relevant legislation. SafetyWallet acts as the link between the employer and the Department of Labour.

SafetyWallet via its appointed partner MAKROSAFE handles the submission of relevant documents, administration of Injury on Duty, or IODs, the submission of claims and the return of earnings.

SafetyWallet also offers a Health and Safety Training platform which offers subscribers access to health and safety e-Learning short courses.

SafetyWallet offers an all-encompassing health and safety solution as the leading Health and Safety support service provider in South Africa.

 

 


Posted date: 20th Jan 2021
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