Class G - COIDA / WCA Tariffs of Assessment

The Compensation for Occupational Injuries and Diseases Act, also known as COIDA / WCA, provides all employees with the necessary compensation in the event of disablement by either occupational injuries or diseases, sustained or contracted during an employee’s employment period.

COIDA / WCA also provides compensation should death result from such injuries or diseases. It also aims to provide for any and all matters which are connected herewith.

COIDA / WCA Annual Assessment

Annually, the Compensation Commissioner performs assessments on all employers across all industries that are registered with COIDA / WCA. These employers are categorized according to industry classes and further into sub-classes, of which there are currently 100.

Each sub-class is allocated with a tariff that must be paid yearly. This tariff is calculated according to the risk ratio pertaining to the employer’s nature of business.

The employer’s assessment fee is calculated by adding all employee salaries, both temporary and permanent, together, dividing it by 100, and multiplying the total by the assessment tariff.

This fee is payable within 30 days of the assessment, according to Section 86.1 of COIDA.

The tariff structure is set to undergo changes from 2021 onwards. For this reason, Class G tariffs have been calculated and are set out in the table on the next page.

In the table, the new rate is provided and compared side-by-side with that of 2020, followed by the rates that employers can expect for the next five years. It is important to note that the tariffs are according to the current risk ratio and they are subjected to changes depending on any changes in the risk ratio.

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:

Table 1: Class G current and prospective tariffs

0600 – Meat Products – Class VI

This includes all operations associated with the wholesale and retail of meat trade, which is not elsewhere stated, including:

• Abattoirs
• Bacon and meat curing
• Meat extract manufacturing
• Meat canning and by-product manufacturing
• Livestock dealing as well as driving and handling.
• Offal cleaning as a separate business, and
• The manufacturing of tallow or tallow by-products as a separate business.

0601 – Dairy Products – Class VI

This includes the following businesses:

• Dairying which includes milk depots.
• Cheese factories
• Creameries
• Condensed milk factories, and
• The operation of cold storage plants.

0621 – Milling – Class VI

This includes the following businesses:

• Corn and grain milling which includes the distribution where it is done from the mill premises.
• The manufacturing of cereal food.
• Peanut product manufacturing.
• Manufacturing of oil for household uses other than fish and cotton-seed oil.

0630 – Food Manufacturing – Class VI

This includes the following businesses:

• The manufacturing of animal food.
• Lucerne milling
• Oyster shell grit manufacturing.
• The grinding of curry powder.
• The manufacturing of jelly powder.
• Macaroni manufacturing.
• Manufacturing of pickle and juice.
• Vinegar works unless in conjunction with wineries. In this case the rate associated with subclass 0642 will apply.
• Potato chips and/or crisp manufacturing as a separate business.
• The manufacturing of starch, glucose, and saccharine.
• Manufacturing of yeast, and
• Miscellaneous food products which have not been stated elsewhere.

0642 – Distillers and Winery – Class VI

This includes the following businesses:

• The treatment of argol and wine lees.
• The blending, distilling and/or manufacturing of spirituous liquors which includes wineries.
• The manufacturing of grape juice and/or grape syrup including the manufacturing of scents. This is only if it is done by an employer whose main operations fall under this subclass.

0700 – Textile Manufacturing – Class VII

This includes the following businesses:

• The manufacturing of blankets and articles which have a similar nature which has not been state elsewhere.
• Cloth milling
• Textile weaving
• The washing of wool.
• The spinning and/or weaving of fibres.
• The manufacturing of surgical dresses which is not elsewhere stated, and
• Teasing of textile waste.

0712 – Plastic Production Manufacturing – Class VII

This includes the following businesses:

• The making of bags as a separate business, other than paper or leather, from bolts of material.
• The manufacturing of plastic articles which includes clothing and bags, as long as there is no moulding or extrusion involved.
• The repairing of bags.
• Felt and under felt manufacturing.
• Mattress-making.
• Net as well as tackle-making.
• Sail and tent making from bolts of material.
• The manufacture of canvas goods.
• The waterproofing of canvas and other textiles.
• The making of rope and twine.
• Manufacturing of coconut fibre mat and matting, etc.
• Sisal products manufacturing which has not been stated elsewhere.

0810 – Woodworks – Class VIII

This includes the following businesses:

• Builder’s hardware merchant involved with wood-working machine operations
• Timber contractors
• Bark milling
• Manufacturing of beaver boards.
• Billiard table manufacturing.
• Boat, launch and yacht building and repairing involving fibre glass, wood, and sail.
• Manufacturing of boxes, trunks, and packing cases made from wood.
• Cabinet works
• Carpentry
• Cooperage and vat making
• Manufacturing of fire-wood, split pole, and mine props.
• Manufacturing of furniture.
• Joinery as a separate business.
• Wooden floor block manufacturing.
• Wood turning as a separate business.
• The manufacturing of wooden toys.
• The pulping of wood to be used in the manufacturing of hardboard, paper, cellulose, and other products, and
• Any other woodworking operations which have not been stated elsewhere.

1052 – Rubber Manufacturing – Class X

This includes the following businesses:

• Vulcanizing which includes rethreading as a separate business.
• The manufacturing of rubber products which includes the distribution thereof, and
• The manufacturing of pneumatic rubber tyres.

1723 – Warehousing and Storage – Class XVII

This includes the following businesses:

• Bonded warehouses which include clerical staff and store men at the warehouse. It also includes employees who are tasked with loading and unloading.
• The business involved with fruit stowage inspecting on ships.
• Ships painter or cleaner.

1750 – Postal Services – Class XVII

This includes postal services.

What does SafetyWallet do for its subscribers?

SafetyWallet supports employers across a variety of industries in all components relating to Health and Safety in Industry and Commerce.

SafetyWallet offers employers a variety of health and safety services, this includes ensuring that subscribers are fully compliant with COIDA / WCA and other relevant legislation. SafetyWallet offers subscribers a Health and Safety Training platform where they have access to health and safety e-Learning short courses that cover a broad spectrum of the Health and Safety arena.

Where COIDA / WCA is concerned, SafetyWallet acts as the link between the employer and the Department of Labour. SafetyWallet via its appointed partner MAKROSAFE takes care of document submissions, administration of Injury on Duty (IOD), the submission of claims and return of earnings.