Class J - COIDA / WCA Tariffs of Assessment

The drive behind COIDA / WCA is, first and foremost, to give all employees the required compensation should they be disabled by occupational injuries or diseases, suffered or contracted by employees during their employment.

It also provides compensation in the event that death results from such injuries or diseases and provides for any and all matters which are connected herewith. Government gazetted adjustments described in the Introduction Blog here

COIDA / WCA Annual Assessment

On a yearly basis, the Compensation Commissioner performs an assessment on all employers who are registered with COIDA / WCA. These employers are spread across all industries and divided into industry classes. These industry classes are then further divided into 100 subclasses.

Every subclass is assigned a tariff which must then be paid per annum. The tariff is calculated in accordance with the risk ratio which is associated with the nature of the sub-class’ business.

Once an employer’s assessment fee has been calculated according to the total of all employees’ salaries divided by 100. It is then multiplied by the assessment tariff and must be paid within 30 days of the assessment from the Commissioner, as per Section 86.1 of COIDA.

The tariff structure will change from 2021 onwards, and it is for this reason that Class J tariffs for 2020 and the next five years have been calculated, depending on changes in the risk ratio.

The table on the next page will indicate the Class along with its sub-classes, and corresponding industry.

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 J current and prospective tariffs

0111 – Livestock and Farming – Class I

This includes the following businesses:

• Any farming operations which are not definable under the sub-classes set out in the tables as indicated by the ‘Industry Classifications, Classes, Sub-classes, and Assessment Tariffs – Compensation Fund’. These farming operations are subjected to the rate for this specific sub-class.
• The cultivation of oysters
• Sheep shearing
• Dipping contractors as a separate undertaking, and
• The organizing and conducting of agricultural shows.

0114 – Tillage and Forestry – Class I

This includes the following businesses:

• Farming operations where the farmer is primarily involved in forestry, horticulture and/or crop farming or tillage of any crop, other than sugar cane and tea growing, where there is one of more tractors and/or power-driven saws.
• Grass cutting
• Pressing and/or baling of chaff, lucerne, etc.
• Cultivation of orchards.
• Ploughing
• Shelling of ground nuts and/or threshing as a business.

0500 – Building and Electrical Construction – Class V

This includes all building operations such as:

• Demolition work
• Painting and plasterwork which is not stated elsewhere.
• Erection of tombstones.
• Construction of swimming pools including the maintenance thereof if not undertaken as a separate business.
• Electrical contractors where the above-mentioned operations include work associated with buildings of more than two storeys, or other structures more than 12 metres high. In such cases, the risks may be rated specifically.

0501 – General Services – Class V

This includes:

• The installation of composition floors.
• Laying and surfacing of wooden floors and the erection of ceilings.
• Gas fitting and plumbing which includes domestic drain laying where these operations are incidental to the business of a plumber.
• Construction of sports grounds.
• Asphalt contracting as a separate business.
• The installation of fire protection device.
• Landscape gardening.
• Domestic gardening services.
• Pavement construction.
• Anti-soil erosion work.
• Window cleaning, and
• Sign erection which includes sign writing on buildings.

0512 – Civil Construction – Class V

This includes the following businesses:

• Earth moving which is not elsewhere rated.
• Road making
• Irrigation furrow construction
• Sanitary engineering and/or construction of sewers.
• Building and/or repairs of bridges.
• Construction of railways.
• Construction of dams
• Construction of breakwater, piers and/or harbours.

It must be noted that direct wages which are expended in association with tunnelling, rock drilling and/or blasting operations are subjected to the rate for sub-class 0502.

• The asphalting of roads and streets is considered an operation which is incidental to that of road making. The operations of an asphalt contractor involved with road and/or street surfacing are subjected to the rate which is indicated for this sub-class.

0531 – Heavy Electrical Maintenance – Class V

This includes the following businesses:

• Lift, heating, ventilation and/or refrigeration installations and the repair and/or maintenance should it be carried out as a separate business.
• Erection of windmills and/or fences and/or the repairs thereof as a separate business.

1201 – Glass Works – Class XII

This includes the following businesses:

• Manufacturing of leaded lights.
• Glazing, bevelling and/or silvering including glass merchant business.

1710 – Transport – Class XVII

This includes the following businesses:

• Operation of railways.
• Taxicab businesses.
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• Livery stable proprietors.
• Motor driving schools
• Railway motor transport agencies, and
• The operation of aerial cable ways.

1711 – Goods Transport – Class XVII

This includes the following businesses:

• Cartage, transport, or sanitary service contractors.
• Strewing of fertilizer as a business.

1722 – Shipping – Class XVII

This includes the following businesses:

• Boat owners plying for hire
• Ferry owners
• Sailors of ships
• Ship owners
• Pleasure boats
• Stevedoring operations including the loading or discharging of railway trucks or vessels, and
• Aerial crop spraying

1970 – Security Services – Class XIX

This includes all security services.

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SafetyWallet adequately supports employers across a variety of industries in all components which relate specifically to Health and Safety in Industry and Commerce.

In addition, where COIDA / WCA is concerned, SafetyWallet via its appointed partner MAKROSAFE handles the submission of relevant documents, administration of IODs, and the submission of claims as well as return of earnings.