Class L - COIDA / WCA Tariffs of Assessment

COIDA / WCA ensures that employees receive compensation should they be disabled by any occupational injuries or diseases, sustained throughout the duration of their employment.

In addition, the necessary compensation is also provided should such injuries or diseases lead to death. All and any matters associated herewith are also provided for. The tariffs of assessment amended for the annual assessment. (Refer to Tarraff Changes Introduction Blog)

COIDA / WCA Annual Assessment

The Compensation Commissioner conducts a yearly assessment on all employers who are registered with COIDA / WCA. These employers are spread across all industries, divided into industry subclasses and, subsequently, 100 sub-classes.

Each subclass is assigned a specific tariff according to the risk ratio associated with the business nature of the employer. These tariffs must be paid yearly, 30 days from the day of the assessment, as per Section 86.1 of COIDA.

The fee is calculated by adding all employees’ salaries and dividing the total by 100. The new total is then multiplied by the assessment tariff and provides the employer with the fee which must be paid as per the previous paragraph.

Class L’s tariffs are indicated in the table on the next page. Seeing that the tariff structure is changing from 2021 onward, employers can find the rate for 2020 along with the tariffs which can be expected for the next five years. These tariffs are subjected to changes should there be any 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 L current and prospective tariffs

0701 – Cotton Wool Manufacturing – Class VII

This includes the following businesses:

• The manufacturing of cotton ginning and cottonseed oil.
• Cotton waste spinning, and
• Cotton wool manufacturing

1005 – Fireworks – Class X

This includes the following businesses:

• Manufacturing of explosives, acid, dip, spray, insecticide, and chemical manufacturing, as long as these operations are carried out by the same undertaking.
• Manufacturing and display of fireworks.

1300 – Iron and Steel Manufacturing – Class XII

This includes the production of iron and steel as well as the processing thereof, and all quarrying and/or mining and all other operations that are incidental hereto.

1301 – Foundry Manufacturing – Class XII

This includes the following businesses:

• The manufacturing of foundry products as a separate business, and
• Stove manufacturing.

1331 – Minor Steel Products – Class XII

This includes the following businesses:

• Manufacturing of iron buttons, buckles, hooks, eyes, hairpins and/or metal badges and brooches.
• Air-gun pellet manufacturing.
• Leaden toy and novelty manufacturing.
• Manufacturing of solder.
• Manufacturing and repair of venetian blinds.
• Manufacturing and repair of artificial limbs, and
• The manufacturing of vehicle and other number plates.

1340 – Engineering – Class XII

This includes the following businesses:

• Metal rube manufacturing
• The manufacturing of metal furniture, door and/or windows.
• Manufacturing of sheet metal products as a separate business.
• Manufacturing of wire, wire springs, wire rope, wire goods, fences and/or ates.
• Tin container manufacturing.
• Lead pipe manufacturing
• Blacksmithing as a separate business, including furriers.
• Iron bedstead manufacturing
• Manufacturing of cutlery along with the repair thereof as long as it is undertaken by the manufacturer
• Making and repairing of scales.
• Manufacturing of cycle frames
• Electro-static powder spray paining
• Metal spraying
• The derusting of metals
• Manufacturing of gas producers and electric batteries
• Manufacturing of accumulators and/or electrodes
• The building and/or repairing of ships other than fibre glass, wooden, or sailing ships. This includes repairs to ships while they are moored to the quay side, anchored in a harbour, roadstead, or while undergoing trial runs.
• The manufacturing of chains as a separate business.
• Galvanizing as a separate business
• The manufacturing of metal products such as saw doctors.
• The engineering of lighthouse and/or marine lighting and metal, or engineering works which have not otherwise been stated. This excludes structural steel erection or the reinforcing thereof when rated under sub-classes 0530 or 0532.

1350 – Electrical Cable Manufacturing – Class XII

This includes the following businesses:

• The manufacturing of electrical cables, and
• Manufacturing of safety razor blades.

1360 – Motorcar Assembly – Class XII

This includes the following businesses:

• The assembly of motorcars as a business which includes all operations therewith.

1361 – Motorcar Garaging – Class XII

This includes the following businesses:

• The garaging of motors which includes the servicing and/or repairs to motor vehicles.
• Business of the owner of a motor graveyard or a scrap yard.
• Automotive electricians as a separate business.
• Petrol and oil filling stations
• Locksmithing
• Aircraft repairs and/or services as a separate business.
• The employment of parking attendants.
• Dealers in either new and/or second-hand motor vehicles, and
• The hiring of motor vehicles should repairs be done to such.

The following must be noted:

• The sale of motor spare parts and/or cars, etc. along with the supply of petrol, oil and/or air is incidental to the business of a motor garage owner, regardless of whether such services are provided on the garage premises, or not.
• The rate connected with this sub-class also applies to a dealer of second-hand parts if the employer is involved in the dismantling of cars.

1363 – Auto Body Repairs – Class XII

This includes the following businesses:

• Wagon, coach, carriage and/or motor body building as long as it is a separate business.
• Panel beating and spraying as a separate business.
• The manufacturing and repair of motor car radiators as a separate business.

1715 - TRANSNET

This includes all TRANSNET operations.

1820 – Power Stations – Class XVII

This includes the operation of power stations for both the generation and supply of electricity as a separate business.

1975 – Correctional Services – Class XIX

This includes all correctional services.

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 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 MAKROSAFEhandles 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 E-Learning short courses.

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