{"dataset":"au-state-employment-statutory-rates","description":"Cited reference dataset of per-state/territory Australian employment statutory rates across all 8 jurisdictions: payroll tax (threshold + rate, FY 2026-27), portable long service leave scheme coverage by industry, and workers’ compensation average premium rates. Each record carries source_url, effective_from and a verified flag. As at the 2026-07-23 re-verification, all records are verified:true against primary sources. Payroll tax was confirmed for FY2026-27 from every state/territory revenue office — the only value change is the ACT (threshold $2m → $1.75m and the flat 6.85% rate replaced by a tiered scale starting at 6.75%, from 1 Jul 2026); the NT adds a 6.5% tier for Australia-wide wages of $100m+ on an otherwise unchanged $2.5m / 5.5% setting. Workers’ compensation now carries each regulator's own published FY2026-27 average where one exists (NSW icare 1.99% target collection rate frozen to 2027-28; VIC 1.8%; QLD 1.343%; SA 1.85%; WA 1.931% average recommended rate) and retains Safe Work Australia's 29th-edition standardised 2021-22 averages (Table 8.5) for the privately-underwritten TAS/ACT/NT schemes, whose regulators publish no single jurisdiction average (SWA's 30th-edition comparison is not yet available). RevenueSA, treasury.nt.gov.au, worksafe.qld.gov.au and rtwsa.com block plain HTTP fetches from any IP; their figures were confirmed from the primary pages rendered in a real browser.","generated_at":"2026-07-23T03:25:00.000Z","jurisdictions":["NSW","VIC","QLD","SA","WA","TAS","ACT","NT"],"records":[{"category":"payroll_tax","jurisdiction":"NSW","label":"NSW payroll tax — annual tax-free threshold (FY 2026-27)","value":1200000,"unit":"AUD","effective_from":"2026-07-01","source_name":"Revenue NSW — Payroll tax thresholds and rates","source_url":"https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates","verified":true,"notes":"Annual tax-free threshold $1,200,000; rate 5.45% on wages above threshold. Unchanged from FY2025-26. VERIFIED 2026-07-23 against Revenue NSW thresholds-and-rates page (browser-UA fetch; page last updated 01 July 2026): table row '1 July 2026 - 30 June 2027 | $1,200,000 | 5.45%'."},{"category":"payroll_tax","jurisdiction":"NSW","label":"NSW payroll tax — headline rate (FY 2026-27)","value":5.45,"unit":"percent","effective_from":"2026-07-01","source_name":"Revenue NSW — Payroll tax thresholds and rates","source_url":"https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates","verified":true,"notes":"Annual tax-free threshold $1,200,000; rate 5.45% on wages above threshold. Unchanged from FY2025-26. VERIFIED 2026-07-23 against Revenue NSW thresholds-and-rates page (browser-UA fetch; page last updated 01 July 2026): table row '1 July 2026 - 30 June 2027 | $1,200,000 | 5.45%'."},{"category":"payroll_tax","jurisdiction":"VIC","label":"VIC payroll tax — annual tax-free threshold (FY 2026-27)","value":1000000,"unit":"AUD","effective_from":"2026-07-01","source_name":"State Revenue Office Victoria — Payroll tax current rates","source_url":"https://www.sro.vic.gov.au/payroll-tax-current-rates","verified":true,"notes":"Annual threshold (maximum deduction) $1,000,000 (monthly $83,333). General rate 4.85%; regional Victorian employers 1.2125%. Deduction phases out (50% phase-out rate from 1 Jul 2025) for Australian wages $3m-$5m; nil deduction above $5m. Mental health & wellbeing + COVID-19 debt surcharges (combined 1%) apply above $10m national payroll. Unchanged for FY2026-27. VERIFIED 2026-07-23 against the primary SRO page (browser-UA fetch): 'From 1 July 2025 onward | $1,000,000 | $83,333 | 4.85% | 1.2125% for regional Victorian employers'."},{"category":"payroll_tax","jurisdiction":"VIC","label":"VIC payroll tax — headline rate (FY 2026-27)","value":4.85,"unit":"percent","effective_from":"2026-07-01","source_name":"State Revenue Office Victoria — Payroll tax current rates","source_url":"https://www.sro.vic.gov.au/payroll-tax-current-rates","verified":true,"notes":"Annual threshold (maximum deduction) $1,000,000 (monthly $83,333). General rate 4.85%; regional Victorian employers 1.2125%. Deduction phases out (50% phase-out rate from 1 Jul 2025) for Australian wages $3m-$5m; nil deduction above $5m. Mental health & wellbeing + COVID-19 debt surcharges (combined 1%) apply above $10m national payroll. Unchanged for FY2026-27. VERIFIED 2026-07-23 against the primary SRO page (browser-UA fetch): 'From 1 July 2025 onward | $1,000,000 | $83,333 | 4.85% | 1.2125% for regional Victorian employers'."},{"category":"payroll_tax","jurisdiction":"QLD","label":"QLD payroll tax — annual tax-free threshold (FY 2026-27)","value":1300000,"unit":"AUD","effective_from":"2026-07-01","source_name":"Queensland Revenue Office — Payroll tax rates and thresholds","source_url":"https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/","verified":true,"notes":"Annual threshold $1,300,000. Headline rate 4.75% for employers/groups with annual Australian taxable wages of $6.5m or less; 4.95% above $6.5m. Eligible regional employers get a 1% rate discount until 30 Jun 2030. A mental health levy applies to large employers (>$10m / >$100m national wages). Unchanged for FY2026-27 — the 2026-27 Queensland Budget made no changes to payroll tax rates or thresholds. VERIFIED 2026-07-23 against the primary QRO page (browser-UA fetch): 'The current threshold is $1.3 million in annual Australian taxable wages' / '4.75% for employers or groups of employers who pay $6.5 million or less'."},{"category":"payroll_tax","jurisdiction":"QLD","label":"QLD payroll tax — headline rate (FY 2026-27)","value":4.75,"unit":"percent","effective_from":"2026-07-01","source_name":"Queensland Revenue Office — Payroll tax rates and thresholds","source_url":"https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/","verified":true,"notes":"Annual threshold $1,300,000. Headline rate 4.75% for employers/groups with annual Australian taxable wages of $6.5m or less; 4.95% above $6.5m. Eligible regional employers get a 1% rate discount until 30 Jun 2030. A mental health levy applies to large employers (>$10m / >$100m national wages). Unchanged for FY2026-27 — the 2026-27 Queensland Budget made no changes to payroll tax rates or thresholds. VERIFIED 2026-07-23 against the primary QRO page (browser-UA fetch): 'The current threshold is $1.3 million in annual Australian taxable wages' / '4.75% for employers or groups of employers who pay $6.5 million or less'."},{"category":"payroll_tax","jurisdiction":"SA","label":"SA payroll tax — annual tax-free threshold (FY 2026-27)","value":1500000,"unit":"AUD","effective_from":"2026-07-01","source_name":"RevenueSA — Payroll tax rates and thresholds","source_url":"https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds","verified":true,"notes":"Annual maximum threshold $1,500,000 (registration threshold; maximum deduction $600,000). Rate phases 0%->4.95% on a sliding scale for Australian wages between $1.5m and $1.7m; full 4.95% above $1.7m (nil to $600k). Unchanged for FY2026-27. VERIFIED 2026-07-23 against the primary RevenueSA 'Rates and Thresholds' page, rendered in a real browser (the page's Cloudflare challenge returns HTTP 403 to plain fetches from any IP): 'from 1 January 2019 … $1,500,000 per annum (equivalent to $28,846 per week or $125,000 per month)'; rate table 'variable from 0% to 4.95%' ($1.5m-$1.7m) and '4.95%' above $1.7m; maximum deduction '$600,000'. The page is current for FY2026-27 (it lists 1 July 2026 to 30 June 2027 allowance exempt rates)."},{"category":"payroll_tax","jurisdiction":"SA","label":"SA payroll tax — headline rate (FY 2026-27)","value":4.95,"unit":"percent","effective_from":"2026-07-01","source_name":"RevenueSA — Payroll tax rates and thresholds","source_url":"https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds","verified":true,"notes":"Annual maximum threshold $1,500,000 (registration threshold; maximum deduction $600,000). Rate phases 0%->4.95% on a sliding scale for Australian wages between $1.5m and $1.7m; full 4.95% above $1.7m (nil to $600k). Unchanged for FY2026-27. VERIFIED 2026-07-23 against the primary RevenueSA 'Rates and Thresholds' page, rendered in a real browser (the page's Cloudflare challenge returns HTTP 403 to plain fetches from any IP): 'from 1 January 2019 … $1,500,000 per annum (equivalent to $28,846 per week or $125,000 per month)'; rate table 'variable from 0% to 4.95%' ($1.5m-$1.7m) and '4.95%' above $1.7m; maximum deduction '$600,000'. The page is current for FY2026-27 (it lists 1 July 2026 to 30 June 2027 allowance exempt rates)."},{"category":"payroll_tax","jurisdiction":"WA","label":"WA payroll tax — annual tax-free threshold (FY 2026-27)","value":1000000,"unit":"AUD","effective_from":"2026-07-01","source_name":"RevenueWA (wa.gov.au) — Payroll Tax Employer Guide: Calculation","source_url":"https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide","verified":true,"notes":"Annual threshold $1,000,000; single statewide rate 5.5%. A diminishing (tapering) threshold applies for Australian taxable wages between $1m and $7.5m; no threshold above $7.5m. Unchanged for FY2026-27 — the 2026-27 WA Budget made no payroll tax changes. VERIFIED 2026-07-23 against the wa.gov.au Payroll Tax Employer Guide calculation page (browser-UA fetch): 'The payroll tax rate is 5.5% on the taxable wages paid by employers or groups of employers' and 'a gradual diminishing tax-free threshold that gradually phases out between the annual threshold of $1,000,000 and the upper threshold of $7,500,000'."},{"category":"payroll_tax","jurisdiction":"WA","label":"WA payroll tax — headline rate (FY 2026-27)","value":5.5,"unit":"percent","effective_from":"2026-07-01","source_name":"RevenueWA (wa.gov.au) — Payroll Tax Employer Guide: Calculation","source_url":"https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide","verified":true,"notes":"Annual threshold $1,000,000; single statewide rate 5.5%. A diminishing (tapering) threshold applies for Australian taxable wages between $1m and $7.5m; no threshold above $7.5m. Unchanged for FY2026-27 — the 2026-27 WA Budget made no payroll tax changes. VERIFIED 2026-07-23 against the wa.gov.au Payroll Tax Employer Guide calculation page (browser-UA fetch): 'The payroll tax rate is 5.5% on the taxable wages paid by employers or groups of employers' and 'a gradual diminishing tax-free threshold that gradually phases out between the annual threshold of $1,000,000 and the upper threshold of $7,500,000'."},{"category":"payroll_tax","jurisdiction":"TAS","label":"TAS payroll tax — annual tax-free threshold (FY 2026-27)","value":1250000,"unit":"AUD","effective_from":"2026-07-01","source_name":"State Revenue Office Tasmania — Payroll tax rates and thresholds","source_url":"https://www.sro.tas.gov.au/payroll-tax/rates-thresholds","verified":true,"notes":"Two-tier: nil to $1,250,000; 4.0% on wages $1,250,001-$2,000,000; 6.1% on wages above $2,000,000. Headline `value` is the first/lower marginal rate (4.0%) above the $1.25m threshold; top marginal rate is 6.1%. Unchanged for FY2026-27. VERIFIED 2026-07-23 against the primary SRO Tasmania page (browser-UA fetch), which is explicitly headed '2026-27 financial year': 'There are two payroll tax thresholds and rates for the 2026-27 financial year' — 0 to $1,250,000 = 0%; $1,250,001-$2,000,000 = 4%; $2,000,001 and above = 6.1%."},{"category":"payroll_tax","jurisdiction":"TAS","label":"TAS payroll tax — headline rate (FY 2026-27)","value":4,"unit":"percent","effective_from":"2026-07-01","source_name":"State Revenue Office Tasmania — Payroll tax rates and thresholds","source_url":"https://www.sro.tas.gov.au/payroll-tax/rates-thresholds","verified":true,"notes":"Two-tier: nil to $1,250,000; 4.0% on wages $1,250,001-$2,000,000; 6.1% on wages above $2,000,000. Headline `value` is the first/lower marginal rate (4.0%) above the $1.25m threshold; top marginal rate is 6.1%. Unchanged for FY2026-27. VERIFIED 2026-07-23 against the primary SRO Tasmania page (browser-UA fetch), which is explicitly headed '2026-27 financial year': 'There are two payroll tax thresholds and rates for the 2026-27 financial year' — 0 to $1,250,000 = 0%; $1,250,001-$2,000,000 = 4%; $2,000,001 and above = 6.1%."},{"category":"payroll_tax","jurisdiction":"ACT","label":"ACT payroll tax — annual tax-free threshold (FY 2026-27)","value":1750000,"unit":"AUD","effective_from":"2026-07-01","source_name":"ACT Revenue Office — About payroll tax","source_url":"https://www.revenue.act.gov.au/business-taxes-and-levies/payroll-tax/about-payroll-tax","verified":true,"notes":"CHANGED from 1 Jul 2026: annual threshold cut from $2,000,000 to $1,750,000 ($145,833.33/month), and the flat 6.85% general rate replaced by a tiered scale set by Australia-wide (group) wages — 6.75% (> $1.75m-$20m), 6.85% (> $20m-$50m), 7.35% (> $50m-$100m), 7.85% (> $100m-$150m), 8.75% (> $150m); eligible universities capped at 6.85%. Headline `value` is the first-tier 6.75% rate. VERIFIED 2026-07-23 against the ACT Revenue Office 'About payroll tax' page (browser-UA fetch): 'From 1 July 2026 the monthly payroll tax threshold in the ACT is $145,833.33, or $1.75 million a year' and Table 1 (1 July 2026 to 30 June 2027): 'More than $1.75 million but not more than $20 million — 6.75 per cent' … 'More than $150 million — 8.75 per cent'. NOTE: the payrolltax.gov.au harmonised rates table (last updated 09/06/2026) still shows the old $2m / 6.85% — stale for the ACT."},{"category":"payroll_tax","jurisdiction":"ACT","label":"ACT payroll tax — headline rate (FY 2026-27)","value":6.75,"unit":"percent","effective_from":"2026-07-01","source_name":"ACT Revenue Office — About payroll tax","source_url":"https://www.revenue.act.gov.au/business-taxes-and-levies/payroll-tax/about-payroll-tax","verified":true,"notes":"CHANGED from 1 Jul 2026: annual threshold cut from $2,000,000 to $1,750,000 ($145,833.33/month), and the flat 6.85% general rate replaced by a tiered scale set by Australia-wide (group) wages — 6.75% (> $1.75m-$20m), 6.85% (> $20m-$50m), 7.35% (> $50m-$100m), 7.85% (> $100m-$150m), 8.75% (> $150m); eligible universities capped at 6.85%. Headline `value` is the first-tier 6.75% rate. VERIFIED 2026-07-23 against the ACT Revenue Office 'About payroll tax' page (browser-UA fetch): 'From 1 July 2026 the monthly payroll tax threshold in the ACT is $145,833.33, or $1.75 million a year' and Table 1 (1 July 2026 to 30 June 2027): 'More than $1.75 million but not more than $20 million — 6.75 per cent' … 'More than $150 million — 8.75 per cent'. NOTE: the payrolltax.gov.au harmonised rates table (last updated 09/06/2026) still shows the old $2m / 6.85% — stale for the ACT."},{"category":"payroll_tax","jurisdiction":"NT","label":"NT payroll tax — annual tax-free threshold (FY 2026-27)","value":2500000,"unit":"AUD","effective_from":"2026-07-01","source_name":"NT Territory Revenue Office (treasury.nt.gov.au) — Payroll tax","source_url":"https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax","verified":true,"notes":"Tax-free threshold $2,500,000; general rate 5.5%. From 1 Jul 2026 a higher 6.5% rate applies to employers and payroll tax groups with Australia-wide wages of $100m or more; the threshold, deduction settings and 5.5% general rate are unchanged for all other employers. Deduction reduces $1 for every $2 of wages above the threshold (no relief above $7.5m). VERIFIED 2026-07-23 against the primary treasury.nt.gov.au page, rendered in a real browser (plain fetches return HTTP 403): 'Payroll tax is a tax imposed on wages paid by employers with taxable wages in excess of $2,500,000. The rate of tax is 5.5%. From 1 July 2026, a new rate of 6.5% applies to employers and payroll tax groups with Australia-wide wages of $100 million or greater' and 'The amendments leave the current $2.5 million tax free threshold, deduction settings and general 5.5% rate unchanged for all other employers.'"},{"category":"payroll_tax","jurisdiction":"NT","label":"NT payroll tax — headline rate (FY 2026-27)","value":5.5,"unit":"percent","effective_from":"2026-07-01","source_name":"NT Territory Revenue Office (treasury.nt.gov.au) — Payroll tax","source_url":"https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax","verified":true,"notes":"Tax-free threshold $2,500,000; general rate 5.5%. From 1 Jul 2026 a higher 6.5% rate applies to employers and payroll tax groups with Australia-wide wages of $100m or more; the threshold, deduction settings and 5.5% general rate are unchanged for all other employers. Deduction reduces $1 for every $2 of wages above the threshold (no relief above $7.5m). VERIFIED 2026-07-23 against the primary treasury.nt.gov.au page, rendered in a real browser (plain fetches return HTTP 403): 'Payroll tax is a tax imposed on wages paid by employers with taxable wages in excess of $2,500,000. The rate of tax is 5.5%. From 1 July 2026, a new rate of 6.5% applies to employers and payroll tax groups with Australia-wide wages of $100 million or greater' and 'The amendments leave the current $2.5 million tax free threshold, deduction settings and general 5.5% rate unchanged for all other employers.'"},{"category":"portable_lsl","jurisdiction":"NSW","label":"NSW portable long service leave — industries covered","value":"building & construction, contract cleaning, community services","unit":"industry_list","effective_from":"2025-07-01","source_name":"Long Service Corporation (NSW)","source_url":"https://www.longservice.nsw.gov.au/","verified":true,"notes":"Long Service Corporation runs portable schemes for building & construction (since 1982), contract cleaning (from 1 Jul 2011) and community services (new scheme from 1 Jul 2025). No security-industry scheme."},{"category":"portable_lsl","jurisdiction":"VIC","label":"VIC portable long service leave — industries covered","value":"building & construction, community services, contract cleaning, security","unit":"industry_list","effective_from":"2019-07-01","source_name":"CoINVEST/LeavePlus (construction) + Portable Long Service Authority (PLSA)","source_url":"https://www.plsa.vic.gov.au/","verified":true,"notes":"Construction covered by CoINVEST (trading as LeavePlus) since 1976. The Portable Long Service Benefits Scheme (PLSA, Bendigo) covers community services, contract cleaning and security from 1 Jul 2019. Broadest non-construction coverage of any state. Construction scheme source: https://leaveplus.com.au/"},{"category":"portable_lsl","jurisdiction":"QLD","label":"QLD portable long service leave — industries covered","value":"building & construction, contract cleaning, community services","unit":"industry_list","effective_from":"2021-01-01","source_name":"QLeave (Queensland)","source_url":"https://www.qleave.qld.gov.au/","verified":true,"notes":"QLeave runs portable schemes for building & construction (since 1 Jul 1992), contract cleaning (from 1 Jul 2005) and community services (from 1 Jan 2021). No security-industry scheme."},{"category":"portable_lsl","jurisdiction":"SA","label":"SA portable long service leave — industries covered","value":"building & construction, community services","unit":"industry_list","effective_from":"2025-10-01","source_name":"SA Portable Long Service Leave (saplsl.org.au)","source_url":"https://saplsl.org.au/","verified":true,"notes":"SA Portable Long Service Leave covers exactly TWO industries: (1) building & construction — long-standing Construction Industry Fund (saplsl-construction.org.au); and (2) community services — the Community Services Sector Fund, which 'began on 1 October 2025' per the scheme's own About page (saplsl-community.org.au/about-us/overview/). Confirmed 2026-06-16 against the primary scheme sites — the saplsl.org.au homepage lists only Construction Industry and Community Services, and links only to the two sub-schemes (saplsl-construction.org.au, saplsl-community.org.au). CORRECTION: an earlier value claimed contract cleaning and security were also covered — they are NOT covered by a SA portable LSL scheme as at Jun 2026. Construction scheme source: https://saplsl-construction.org.au/ ; Community services source: https://saplsl-community.org.au/"},{"category":"portable_lsl","jurisdiction":"WA","label":"WA portable long service leave — industries covered","value":"building & construction","unit":"industry_list","effective_from":"1985-01-01","source_name":"MyLeave — Construction Industry Long Service Leave Payments Board (WA)","source_url":"https://www.myleave.wa.gov.au/","verified":true,"notes":"WA portable LSL covers the construction industry ONLY (MyLeave). No portable scheme for cleaning, community services or security as at Jun 2026."},{"category":"portable_lsl","jurisdiction":"TAS","label":"TAS portable long service leave — industries covered","value":"building & construction","unit":"industry_list","effective_from":"1997-01-01","source_name":"TasBuild (Tasmania)","source_url":"https://tasbuild.com.au/","verified":true,"notes":"Tasmania portable LSL covers the construction industry ONLY (TasBuild, est. 1997). No portable scheme for cleaning, community services or security as at Jun 2026."},{"category":"portable_lsl","jurisdiction":"ACT","label":"ACT portable long service leave — industries covered","value":"building & construction, community sector, contract cleaning, security (Services Industry Scheme)","unit":"industry_list","effective_from":"2026-06-16","source_name":"ACT Leave","source_url":"https://actleave.act.gov.au/","verified":true,"notes":"ACT Leave runs portable schemes for building & construction, community sector, security, and contract cleaning (within the Services Industry Scheme). Services Industry Scheme expands to include hairdressing & beauty and accommodation & food services from 1 Jan 2027 (delayed from earlier date). Broadest coverage alongside VIC."},{"category":"portable_lsl","jurisdiction":"NT","label":"NT portable long service leave — industries covered","value":"building & construction","unit":"industry_list","effective_from":"2005-07-01","source_name":"NT Build (Northern Territory)","source_url":"https://www.ntbuild.com.au/","verified":true,"notes":"NT portable LSL covers the construction industry ONLY (NT Build). No portable scheme for cleaning, community services or security as at Jun 2026."},{"category":"workers_comp","jurisdiction":"NSW","label":"NSW workers' compensation — average premium rate","value":1.99,"unit":"percent_of_payroll","effective_from":"2026-07-01","source_name":"icare NSW — Workers Compensation Reform FAQs (premium target collection rate, frozen 2026-27 and 2027-28)","source_url":"https://www.icare.nsw.gov.au/workers-compensation/employers/workers-compensation-reform-faqs","verified":true,"notes":"Nominal Insurer average premium (expected premium target collection) rate 1.99% of wages — filed with SIRA for 2025-26 and legislatively FROZEN for the 2026-27 and 2027-28 premium years; 2026-27 WIC (industry classification) rates are unchanged from 2025-26. VERIFIED 2026-07-23 against icare's Workers Compensation Reform FAQs (browser-UA fetch): 'the 1.99% expected premium target collection rate filed with SIRA for 2025-26 will be maintained', and icare news 27 May 2026 ('icare confirms 2026-27 workers compensation premium settings'): 'workers compensation industry classification rates (WICs) will not change for the 2026-27 policy period'. BASIS CHANGE from the previous record: the old 1.6% was the 2023-24 figure from the VIC PBO cross-state comparison; this is icare's own current published scheme average."},{"category":"workers_comp","jurisdiction":"VIC","label":"VIC workers' compensation — average premium rate","value":1.8,"unit":"percent_of_payroll","effective_from":"2026-07-01","source_name":"WorkSafe Victoria — Industry rates and key dates (2026-27 Premiums Order)","source_url":"https://www.worksafe.vic.gov.au/industry-rates-and-key-dates","verified":true,"notes":"Average premium rate 1.8% of the state's rateable remuneration for 2026-27 — unchanged for the fourth year running (held at 1.8% since 2023-24). Premiums Order (No. 34) gazetted 29 Apr 2026; industry rates in Special Gazette No. S 284 of 2 Jun 2026. VERIFIED 2026-07-23 against the primary WorkSafe Victoria page (browser-UA fetch): 'The average premium rate for 2026-27 is 1.8% of the state's rateable remuneration.'"},{"category":"workers_comp","jurisdiction":"QLD","label":"QLD workers' compensation — average premium rate","value":1.343,"unit":"percent_of_payroll","effective_from":"2026-07-01","source_name":"WorkCover Queensland — news, 26 Jun 2026 (target average premium rate held for 2026-27)","source_url":"https://www.worksafe.qld.gov.au/news-and-events/news/2026/workcover-queensland-holds-premiums-steady-for-the-second-year","verified":true,"notes":"WorkCover Queensland target average premium rate $1.343 per $100 of wages (1.343%) held steady for 2026-27 — the second consecutive year with no increase, and still 'the lowest target average premium of any state or territory'. VERIFIED 2026-07-23 against the primary WorkCover Queensland news page, rendered in a real browser (plain fetches return HTTP 403): 'The target average premium rate will remain at $1.343 per $100 of wages, with no increase for the coming financial year.' Replaces the 2023-24 1.29% figure from the VIC PBO cross-state comparison."},{"category":"workers_comp","jurisdiction":"SA","label":"SA workers' compensation — average premium rate","value":1.85,"unit":"percent_of_payroll","effective_from":"2026-07-01","source_name":"ReturnToWorkSA — average premium rate for 2026-27 maintained","source_url":"https://www.rtwsa.com/about-us/news-room/articles/returntoworksa-average-premium-rate-for-2026-27-maintained","verified":true,"notes":"ReturnToWorkSA average premium rate (APR) 1.85% of remuneration for 2026-27 — the fourth consecutive year at this rate. VERIFIED 2026-07-23 against the primary ReturnToWorkSA news article, rendered in a real browser (plain fetches are blocked): 'The ReturnToWorkSA Board has maintained the average premium rate (APR) for 2026-27 at 1.85%, which is the fourth consecutive year at this rate.'"},{"category":"workers_comp","jurisdiction":"WA","label":"WA workers' compensation — average premium rate","value":1.931,"unit":"percent_of_payroll","effective_from":"2026-07-01","source_name":"WorkCover WA — media statement, 9 Apr 2026: recommended premium rates 2026/27","source_url":"https://www.workcover.wa.gov.au/wp-content/uploads/2026/04/CEO-media-statement-RPR-2026-27.pdf","verified":true,"notes":"WorkCover WA average RECOMMENDED premium rate 1.931% of wages for 2026/27, up from 1.823% in 2025/26 (applies to policies commencing from 4pm 30 Jun 2026). WA's scheme is privately underwritten — insurers may apply discounts or loadings off the recommended rates, so an individual employer's rate can differ. VERIFIED 2026-07-23 against the WorkCover WA CEO media statement PDF (browser-UA fetch): 'The average recommended premium rate for 2026/27 is 1.931 per cent of wages, compared with 1.823 per cent in 2025/26.' BASIS CHANGE from the previous record: replaces the Safe Work Australia 29th-edition standardised average (1.45%, 2021-22) with the regulator's own current published average."},{"category":"workers_comp","jurisdiction":"TAS","label":"TAS workers' compensation — average premium rate","value":1.92,"unit":"percent_of_payroll","effective_from":"2021-07-01","source_name":"Safe Work Australia — Comparison of WC arrangements (29th ed), Table 8.5 — Standardised average premium rates","source_url":"https://www.safeworkaustralia.gov.au/book/comparison-wc-arrangements-29ed/chapter-8/table-8_5","verified":true,"notes":"Tasmania standardised average premium rate 1.92% of payroll for 2021-22 — the latest year in Safe Work Australia's 29th-edition cross-jurisdiction comparison (Table 8.5), and the highest standardised average of any jurisdiction that year. Tasmania's scheme is privately underwritten (licensed insurers / self-insurance). Re-checked 2026-07-23: WorkCover Tasmania publishes SUGGESTED industry premium rates for 2026-27 (worksafe.tas.gov.au, 'Suggested premium rates 2026-27') but no headline jurisdiction-average figure could be verified from the primary source (the report PDF resisted text extraction and no average is stated on the page), and SWA's 30th-edition comparison is not yet published — FY2026-27 jurisdiction average not verifiable; SWA 2021-22 standardised figure retained (checked 2026-07-23)."},{"category":"workers_comp","jurisdiction":"ACT","label":"ACT workers' compensation — average premium rate","value":1.62,"unit":"percent_of_payroll","effective_from":"2021-07-01","source_name":"Safe Work Australia — Comparison of WC arrangements (29th ed), Table 8.5 — Standardised average premium rates","source_url":"https://www.safeworkaustralia.gov.au/book/comparison-wc-arrangements-29ed/chapter-8/table-8_5","verified":true,"notes":"ACT standardised average premium rate 1.62% of payroll for 2021-22 — the latest year in Safe Work Australia's 29th-edition cross-jurisdiction comparison (Table 8.5). ACT private-sector workers' comp is privately underwritten (licensed insurers); SWA flags that 'ACT Private Premiums vary from industry to industry'. Re-checked 2026-07-23: the ACT publishes per-industry 'Suggested Reasonable Premium Rates' for 2026-27 (act.gov.au transparency portal) but no single jurisdiction-average figure, and SWA's 30th-edition comparison is not yet published — FY2026-27 jurisdiction average not published; SWA 2021-22 standardised figure retained (checked 2026-07-23)."},{"category":"workers_comp","jurisdiction":"NT","label":"NT workers' compensation — average premium rate","value":1.29,"unit":"percent_of_payroll","effective_from":"2021-07-01","source_name":"Safe Work Australia — Comparison of WC arrangements (29th ed), Table 8.5 — Standardised average premium rates","source_url":"https://www.safeworkaustralia.gov.au/book/comparison-wc-arrangements-29ed/chapter-8/table-8_5","verified":true,"notes":"NT standardised average premium rate 1.29% of payroll for 2021-22 — the latest year in Safe Work Australia's 29th-edition cross-jurisdiction comparison (Table 8.5). NT's scheme is privately underwritten (licensed insurers); NT WorkSafe's premiums guidance notes the Return to Work Act 1986 does not regulate minimum/maximum premiums or set advisory rates, so insurers price individually. Re-checked 2026-07-23: no NT jurisdiction-average premium rate is published for FY2026-27, and SWA's 30th-edition comparison is not yet published — SWA 2021-22 standardised figure retained (checked 2026-07-23)."}]}