Class D - COIDA / WCA Tariffs of Assessment

The Compensation for Occupational Injuries and Diseases Act, or COIDA / WCA, provides all employees with compensation in the event that they are disabled by occupational injuries or diseases. This relates specifically to injuries and diseases sustained and contracted during the employee’s employment.

COIDA / WCA also provides compensation in the event that death results from either injuries or diseases. It also provides for any and all such matters connected herewith. More explained in the introduction Blog to the changes of tariffs: Here

COIDA / WCA Annual Assessment

On a yearly basis, all employers who are registered with COIDA / WCA are assessed by the Compensation Commissioner. These employers are spread across all industries and are divided into industry classes with subsequent sub-classes, totalling to 100.

Each subclass has a tariff which must be paid annually. The tariff depends on the risk ratio of the employer along with the nature of business that it is involved in.

The employer’s assessment fee derives from the total of all employee salaries, divided by 100, and multiplied by the assessment tariff. As according to Section 86.1 of COIDA, this fee is payable within 30 days of the assessment.

In the following table, the new rate will be indicated along with the 2020 rate and provision will be made for the rate changes which can be expected for the next five years as per the current risk ratio. The tariff structure is changing from 2021 onwards, and Class D fees may 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 years 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:

 

Table 1: Class D 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

118

Sugar & Tea Farming

Class I

0,65

1,72

1,42

1,17

0,96

0,79

0,65

411

Coal Mining

Class IV

0,65

1,71

1,41

1,18

0,96

0,79

0,65

505

Drilling and Boring

Class V

0,65

4,13

2,85

1,97

1,36

0,94

0,65

521

Water Works

Class V

0,65

1,00

0,92

0,84

0,77

0,71

0,65

640

Drinks Manufacturing & Bottling

Class VI

0,65

1,04

0,95

0,86

0,78

0,71

0,65

1000

Pesticides & Explosives

Class X

0,65

0,85

0,81

0,76

0,72

0,69

0,65

1030

Pharmaceuticals

Class X

0,65

0,51

0,54

0,58

0,59

0,62

0,65

1050

Rubber By-Products

Class X

0,65

0,75

0,73

0,71

0,69

0,67

0,65

1105

Leather Works

Class XI

0,65

0,78

0,75

0,73

0,70

0,67

0,65

1210

Cement & Lime Manufacturing

Class XII

0,65

1,29

1,12

0,98

0,88

0,75

0,65

1400

Jewellery & Optometry

Class XIV

0,65

0,24

0,29

0,36

0,44

0,53

0,65

1532

Electrical Appliance

Class XV

0,65

0,37

0,41

0,48

0,52

0,58

0,65

1701

Aerial Services

Class XVII

0,65

0,39

0,43

0,48

0,50

0,59

0,65

1745

Telecommunications

Class XVII

0,65

0,38

0,42

0,47

0,52

0,58

0,65

1910

Laundry

Class XIX

0,65

0,75

0,73

0,71

0,69

0,67

0,65

2000

Entertainment

Class XX

0,65

0,39

0,43

0,48

0,53

0,59

0,65

2010

Sports Club

Class XX

0,65

0,45

0,48

0,52

0,56

0,60

0,65

2320

Parks & Nature Reserves

Class XXIII

0,65

1,28

1,12

0,98

0,85

0,74

0,65

Sub-class 1745 Telecommunications

0118 – Sugar and Tea Farming – Class I

This includes farming operations where the farmer is mainly involved in sugar cane and/or tea growing, sugar milling including sugar cane cutting, loading, weighing, and other operations herewith connected.

0411 – Coal Mining – Class IV

This includes operations pertaining specifically to coal mining.

0505 – Drilling and Boring – Class V

This includes water boring and other drilling activities which are not elsewhere rated.

0521 – Water Works – Class V

This includes the maintenance and operation of irrigation works and water works which are not stated elsewhere.

0640 – Drinks Manufacture and Bottling – Class VI

This includes the following businesses:

  • Aerated mineral water manufacturing
  • Cordial manufacturing
  • The manufacturing of fruit juices and concentrates, which are not elsewhere stated, and
  • Bottling as a separate business.

1000 – Pesticides and Explosives – Class X

This includes the following businesses:

  • The manufacturing of explosives as a separate business which includes the attaching of safety fuses to detonators.
  • Fumigator, extermination of rodents, pests, and growth through chemical processes or the administration of poisons that do not have flying risks.

1030 – Pharmaceuticals – Class X

This includes the following businesses:

  • Polish, perfume, beauty preparation, medicines which include manufacturing chemists, and toilet requisites
  • Dip and/or ink manufacturing
  • Dry-cell battery manufacturing.

1050 – Rubber By-Products – Class X

This includes the following businesses:

  • The manufacturing of rubber stamps.
  • Rubber and canvas manufacturing
  • Manufacturing of mats, and other products, from discarded tyres, and other rubber products, as a separate business.
  • Adhesive and insulation tape manufacturing.

1105 – Leather Works – Class XI

WCA tarrif sub-class Leather works

This includes the following businesses:

  • Manufacturing of leather clothing, boot, shoe, and/or slippers.
  • Shoe repairs
  • The manufacturing of fancy leather products as a separate business.
  • Harness and/or saddle making as a separate business, and
  • Leather works which have not otherwise been stated.

1210 – Cement and Lime Manufacturing – Class XII

This includes the following businesses:

  • Cement and lime manufacturing which includes kaolin works as well as incidental quarry operations.

1400 – Jewellery and Optometry – Class XIV

This includes the following businesses who deal in diamonds and precious stones:

  • Jewellers
  • Matchmaking and repairing
  • Optical instrument making which includes the business of an optician, surgical and scientific instrument dealing and/or assembly.

1532 – Electrical Appliance – Class XV

This includes the wholesale and/or retail of:

  • Musical instruments
  • Computers
  • Household electrical appliances
  • Video, TV, and wireless dealers including the installation, assembly, and repair thereof.
  • Erecting and repair of electric clocks, and armature as a separate business.

1701 – Aerial Services – Class XVII

This includes:

  • Air transportation
  • Aerial surveying, and
  • Photography as a separate busines.

1745 – Telecommunications – Class XVII

This includes telecommunication services.

1910 – Laundry – Class XIX

Sub class 1910 Laundry

This includes the following businesses:

  • Those involved with cleaning and dyeing.
  • Dry-cleaning including receiving depots, and
  • The business involved with laundering.

2000 – Entertainment – Class XX

This includes the following businesses:

  • Operations of dance halls
  • Entertainment exhibitions which include theatres and bioscopes, music halls, skating rinks, games of skill, wonderland arcades, film production, distribution.
  • Exhibition or renovations, and
  • The business of physical culture coaches.

2010 – Sports Club – Class XX

This includes the following businesses:

  • Automobile clubs
  • Sports clubs which are otherwise not stated
  • Boating, rowing, or yacht clubs which do not have any sea-going or woodworking risks.
  • Boxing or wrestling promotors, and
  • Bookmakers of turf accountants.

2320 – Parks and Nature Reserves – Class XXIII

This includes services connected with national parks including the upkeep and maintenance of zoological gardens.

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SafetyWallet has more than 1,000 subscribers across South Africa and offers employers from several industries support and assistance in health and safety. SafetyWallet works to support its subscribers across all components which relate to Health and Safety in Industry as well as Commerce.

SafetyWallet provides a wide array of services to subscribers to ensure that they are health and safety compliant with COIDA / WCA, in addition to other regulations. SafetyWallet has established a Health and Safety Training platform where subscribers have access to an array of health and safety e-Learning short courses.

SafetyWallet serves as the link between their subscribers, or employer, and the Department of Labour where COID / WCA is concerned. SafetyWallet via its appointed partner MAKROSAFE take care of document submission, administration pertaining to IODs, and the submission of claims and return of earnings.

With SafetyWallet, subscribers are offered with an all-encompassing health and safety solution with regards to Health and Safety Compliance.

 

               

               

 


Posted date: 20th Jan 2021
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