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Employers

Workers’ Days & Wages Form (WDW)

Workers’ Days & Wages (WDW) Forms must be submitted to CoINVEST by employers every three months on behalf of their employed workers or apprentices who have performed covered work in Victoria.

The Worker’s Days and Wages form contains information about each of the employer’s workers or apprentices, the number of days they have worked and the total gross wages paid. The WDW forms must be submitted by employers every three months to CoINVEST, then the workers can be credited their service days towards Long Service Leave.

Following the WDW submission CoINVEST invoices the employer for their relevant contribution to the Long Service Leave Fund.  Watch the video below to learn more about how to submit your WDW online.

When each quarterly WDW is ready to complete, you will receive an email reminder to log in and submit your WDW online. Simply log in to the Online Services Employer Portal and enter the relevant information into your WDW form then press submit.

You can save a copy of your lodgement receipt to act as proof of compliance until your invoice is generated.  Once you pay your invoice, that completes the process for the quarter and you will be compliant with your long service leave obligations.

Expand the menus below to learn how to report days and wages information for the various circumstances which apply to different types of employment.

WATCH THE VIDEO TO LEARN ABOUT YOUR LODGEMENT RECEIPTS, INVOICES AND PAYMENT OPTIONS

  • Input all the days and wages information for your existing workers and any new workers you need to add. For more information on allowances and how to correctly report days and wages, see the ‘What To Include In The Days and Wages‘ menu below.
  • Press submit when you’re ready to finish – you’ll see an overview of your submission to make sure you’re aware of any and all changes you’ve made – then press the blue submit button once you’re 100% sure there’s nothing to be added or changed.
  • Your invoice will be emailed to the email address you’ve stored with us, or you can change to a different one of your choosing. There’s the option to print or save a copy of your submission for your records too.
  • You’ll be able to see the status of your WDW in real-time by accessing the My WDWs menu. There are various stages and statuses to note – watch the video above to see explanations of the different stages.

For all online submissions that contain wages details, an invoice will be emailed, and you will see the WDW status Invoiced / Payment not yet received. The invoice attachment in your email will contain details of how you can make payment via BPay – make sure that you use the unique BPay reference for the specific period you’re aiming to pay for, as the reference number will change for each new invoice. If you happen to lose the BPay reference, you can find this in the MY WDWs menu. You’ll notice the Pay Now button which you can click on to pay your invoice via credit card there and then, or use the invoice ID as your BPay reference for that payment.

For more details on payment options visit the How Do I Pay My Invoice webpage.

The submission date for each quarter’s WDW is effectively the 14th of the following month after that quarter. For late submissions and late payments there are certain compliance measures which CoINVEST will enforce – these measures are outlined in the Employer Obligations webpage. The table below outlines the specifics of each quarter, including submission dates.

WDW Issued Period Covered Maximum Days Due Date
Quarter 1 1 Jul 2021 – 30 Sep 2021 66 days 14 Oct 2021
Quarter 2 1 Oct 2021 – 31 Dec 2021 66 days 14 Jan 2022
Quarter 3 1 Jan 2022 – 31 Mar 2022 64 days 14 Apr 2022
Quarter 4 1 Apr 2022 – 30 Jun 2022 65 days 14 Jul 2022

DAYS – The days to be reported on your WDW are inclusive of what is classed as part of a normal working contract: standard working week days, annual leave, sick leave, public holidays, RDOs, and school days for apprentices. For any time on WorkCover, a separate column is provided for you to record this information on the WDW form.

WAGES – For all tradesmen employees, including any Working Directors, you must include the total amount of gross wages pertaining to the days for the period in total. For apprentices no wage details are required. The reported wages are to be inclusive of standard hours only (no overtime) and any allowances relating to covered work during these hours.

Our Do’s and Don’ts WDW Checklist and table below give you a breakdown of what to include/exclude when reporting wages:

Included Excluded
Rostered days off (RDO’s) Overtime
Annual leave taken Living Away from Home Allowance (LAHA)
Paid sick Leave Fares and travelling allowance
All site allowances Annual leave loading
Wages upon termination (including annual leave and RDO’s) Redundancy packages
Wages paid in lieu of notice WorkCover payments
Long service leave paid by CoINVEST

In the construction industry there can be many different types of workers who get paid in very different ways. See the below menus for Working Directors and for Casual Workers on Non-Set Hours to see videos which explain how to report days and wages for each of these worker types.


OFFSHORE WORKERS: Offshore workers are subject to a different way of reporting service due to their working patterns. See the Offshore WDW Checklist for a guide of how to report their days and wages.

The WorkCover / Unpaid Sick Leave column exists for the benefit of any workers who aren’t able to accrue service as normal due to an extended medical absence, where they are still employed by your business but are not being paid by you.

This could be due to having used up their allocation of paid sick leave or because they are being paid through WorkCover/Workers Compensation Insurance/TAC while unable to work.

Employers can report up to 104 weeks of WorkCover / Unpaid Sick Leave per injury or medical absence for each worker* – wages details are also not required for any days of WorkCover / Unpaid Sick Leave.


This column is NOT to be used to report:

  • Regular paid sick leave
  • Leave Without Pay (LWOP)
  • Long Service Leave

Regular paid sick leave is a statutory requirement of the worker’s employment with your business – therefore both regular sick days and their respective wages are to be included in the normal working days and wages columns.

Leave Without Pay (LWOP) is simply a day not worked and a day for which no wages are paid, therefore no details are to be recorded for these days in any part of the Workers Days & Wages form.

Long Service Leave is paid and credited by CoINVEST, so we’ll already know about that.


*CoINVEST may request medical certificates and WorkCover documentation as proof of the dates each injury/illness occurred if the period exceeds 104 weeks.

For any normal worker tradesman who has worked more than 5 days within the month, you must record the days worked and total gross wages for the period. Include all working days, days taken as annual leave and sick leave, RDOs, and public holidays – effectively for a full time worker the only time their service should be reported as less than the maximum days available for the period is if they have taken any time as unpaid leave or if they perform a partially covered trade.

For any periods of unpaid sick leave or time taken as WorkCover, there is a separate column for reporting this (no wage details are required for any service pertaining to WorkCover days). CoINVEST can credit WorkCover days towards Long Service Leave up to a maximum of 104 weeks per injury or unpaid sick leave absence.

Working Directors fall into one of two categories depending on how they are paid – those who take a consistent and provable PAYG wage, and those who are not (often taking drawings or inconsistent amounts from the company). Watch the video below to find out more information on each category, and how to report days and wages respectively:

If a working director takes a consistent wage provable through payslips showing PAYG and tax withheld at the time of payment (Category A Directors), then you can submit the wages for the period consistent with the days worked.

If the working director does not take a consistent wage and you cannot provide proof of your PAYG wage (Category B Directors), you are required to record the service with CoINVEST based on the ‘Minimum Contribution Rate’ for your trade – you can find these in the menus below under their respective trade headings, and they are also published in the Working Directors webpage.

Any subsequent Long Service Leave claim for a Working Director will then be paid out according to this same rate.

Employers are required to report service details quarterly for all workers who perform more than 5 days of covered work within a month. This includes full-time-permanent, part-time-permanent and workers on Non-Set Hours (casual workers).

For workers on Non-Set Hours there is a specific method of reporting days and wages.


FOR WAGES REPORTING – For a worker whose terms of employment do not fix their weekly number of hours, the employer pays contributions for the first 38 hours worked. The amount is the actual remuneration paid to the worker for those 38 hours at the applicable rate/s paid i.e. ordinary time, time and one half and double time rates, inclusive of allowances and loading paid.

FOR DAYS REPORTING – For a worker whose terms of employment do not fix their weekly number of hours, the employer reports to CoINVEST the number of days worked based on a 7.6 hour day. This requires the employer to convert the hours worked to days by dividing the total hours worked (maximum 38) by 7.6 hours, rounding upwards to a whole day, at a weekly maximum of 5 days reportable service.

Download the Casual Timecard for the desired quarter below to keep a better track of the work performed by any of your workers who are on non-set hours:

WDW Issued Period Covered Casual Timecard
Quarter 3 1 Jan 2021 – 31 Mar 2021 Download Casual Timecard Jan-Mar 2021 – CLICK HERE
Quarter 4 1 Apr 2021 – 30 Jun 2021 Download Casual Timecard Apr-Jun 2021 – CLICK HERE
Quarter 1 1 Jul 2021 – 30 Sep 2021 Download Casual Timecard Jul-Sep 2021 – CLICK HERE
Quarter 2 1 Oct 2021 – 31 Dec 2021 Download Casual Timecard Oct-Dec 2021 – CLICK HERE

For apprentices you need only record the amount of days worked – no wage details are required as CoINVEST covers the LSL service credits for an apprentice for the first four years (1,040 days maximum) of covered apprenticeships.

Changing an Apprentice To a Worker online: If an apprentice has changed to a worker, or a worker to an apprentice within the quarter, select the date when they changed over and just report the days they worked – you will only be asked to report wages details for them in the next WDW period after you’ve changed them to a worker (instructions in video above).


Exceeding Four Years With Proof: If an apprentice has exceeded their four year service period and can present an official extension of apprenticeship document, CoINVEST can continue to record their service as an apprentice in our system.

Exceeding Four Years Without Proof: If an apprentice exceeds the maximum days available which CoINVEST can credit to them without being able to present an official extension of apprenticeship document, then they must be treated as a worker in our system, at which point both days AND wages details will be required on your WDW submissions. If the reported wage falls below our minimum contribution rate for their relevant trade, CoINVEST reserves the right to charge the employer for contribution costs based on the applicable minimum contribution rate.

The “Two Thirds” rule

In any given Workers’ Days and Wages period where an individual apprentice or worker performs covered work for at least two thirds of their employment, the employer must record 100% of that individual’s employment in the Workers’ Days & Wages form for that period.

Therefore, where a Worker is considered fully covered according to the Two Thirds Rule, the employer must base contributions to CoINVEST on 100% of the worker’s gross ordinary wages (not including overtime) for the total number of days worked.

The table below breaks down what to include/exclude when reporting wages:

Included Excluded
Rostered days off (RDO’s) Overtime
Annual leave taken Living Away from Home Allowance (LAHA)
Paid sick Leave Fares and travelling allowance
All site allowances Annual leave loading
Wages upon termination (including annual leave and RDO’s) Redundancy packages
Wages paid in lieu of notice WorkCover payments
Long service leave paid by CoINVEST

A Worker has to be with the same employer for the entire service period for the Two Thirds Rule to apply.


Workers whose service may be subject to the two thirds rule include those who are only covered when performing work on commercial sites such as Landscape Gardening Services:

Using this Landscape Gardening example, an employee may work for the employer for the full WDW period (65 days), but perform a mix of covered (commercial – 43 days) and non-covered (domestic – 22 days) work.

Where the proportion of covered-work vs non-covered-work is more than two thirds (in this case 66%), the days and wages must be rounded up to reflect the full employment period.

Days Performing
Covered Work
Equivalent
Wages
TWO THIRDS RULE
ROUNDED DAYS
TWO THIRDS RULE
ROUNDED WAGES
43 $7,396 65 $11,180

Equally, where a worker has split duties between on-site-construction roles and office-admin or surveying responsibilities, the two thirds will also apply:

In this example, an employee may work for the employer for the full WDW period (65 days) but perform a mix of covered (on-site-construction – 47 days) and non-covered (office-admin/surveying – 18 days) work.

Where the proportion of covered-work vs non-covered-work is more than two thirds (in this case 72%), the days and wages must be rounded up to reflect the full employment period.

Days Performing
Covered Work
Equivalent
Wages
TWO THIRDS RULE
ROUNDED DAYS
TWO THIRDS RULE
ROUNDED WAGES
47 $8,930 65 $12,350

For all instances where the proportion of covered-work vs non-covered-work does not exceed two-thirds, then the service should be reported only as the days performing covered work and their equivalent total gross wages.

Any new workers may be added onto the WDW using the Add New Worker button. You will be required to provide the following details:

  • Personal Details: CoINVEST number (if known) Full name Date of birth Phone contact Email contact
  • Contact Address: Full home address Full postal address (if different from home address such as PO Boxes etc.)
  • Email Address: All worker statements will soon be online only, so a contact email address is now mandatory for new workers to ensure they can easily sign up for online access.
  • Service Details: Worker type (worker/apprentice/working director) Industry type (building/electrical/metal) Trade type (e.g. carpenter, electrical worker, welder etc.) Start date Days worked and wages for the reporting period only.

If a worker has commenced with you before the start of the current reporting period (quarter), you must not record any days or wage details relating to work performed prior to the reporting period.  Those days and wages details will need to be credited to the previous invoicing period during which the work days were actually performed.

CoINVEST will need to process a retrospective adjustment to backdate any service relating to work performed prior to the start of this period.  Use the ‘Contact Us’ function in the Online Services Employer Portal to get in touch with our team about backdating service for your workers.

Workers who have terminated during the current reporting period must be removed from your active workers list – instructions on how to do this can be found in the video above. Simply enter the date they ceased with you in the Employment End Date column and they will cease to appear on future online submissions.

Days and wages for covered work performed during the reporting period must still be recorded in your online submission.

Where any annual leave was paid out upon termination, both the monetary amount and the number of days pertaining to the amount must be reported, even if this exceeds the maximum days for the quarter.

Terminated & Reemployed In The Same WDW Period

If a worker is terminated and then reemployed within the WDW period, you do not have to terminate the worker, as this is still classed as one continuous employment period.

However if you paid out any annual leave days or unused RDOs to them as part of any termination payments, you must still include those days and the wages pertaining to them on your online submission, regardless of them having commenced employment with you again.

Workers who have been promoted to Supervisor or Management/Sales roles are no longer covered under CoINVEST rules and must be removed from your active workers list. Simply enter the date their role changed in the termination date column and they will cease to appear on future WDW forms. The liability of their LSL will now lie directly with the employer. For more information on shared liabilities, please visit the Worker Entitlements page.

If you engage subcontractors then they are technically self-employed under their own sole trader or partnership ABN, invoicing you directly for their time. You have no obligation to record their LSL service credits with us – subcontractors can elect to do this for themselves through CoINVEST directly. They are not to be included on your existing workers list unless you are taking them on as an actual employee.

However, a subcontractor may be deemed by CoINVEST as a worker if there is a master/servant relationship from employer to subcontractor; the subcontractor is not free to come and go as they please and do jobs for other people, they work exclusively with the one employer, and their Superannuation contributions are paid for by the employer. In this instance the subcontractor must be treated as an employee and added to your current workers list. All days and wages submissions must be indicative of a gross wage.

Whenever a worker has changed any personal details such as address, telephone number or email, you can change these from within the online submission form – simply click on the pencil icon next to your relevant worker’s name, update the details, and save!

For the purposes of completing your quarterly WDW submission, the below table outlines both the weekly and daily rate for each trade. Simply locate the applicable trade in the table and use the daily rate multiplied by the amount of days worked in the quarter.

The trades listed below come under various awards – MA000020 covers Building and Construction General On-site Award 2010. MA000036 covers Plumbing & Fire Sprinklers Award 2010. These are awards are still in place and active in 2021/2022.

TRADE DESCRIPTION AWARD BASED ON MIN RATE (per week) MIN RATE (per day)
Bricklayer MA000020 $977.02 $195.40
Civil Construction labourer (AWU) MA000020 $910.27 $182.05
Builders Labourer MA000020 $910.27 $182.05
Builders Labourer – Asbestos removal MA000020 $953.47 $190.69
Carpenter MA000020 $986.65 $197.84
Carpet Layer (commercial construction sites only) MA000020 $980.91 $196.18
Concrete Tester MA000020 $953.47 $190.69
Concreter MA000020 $981.77 $196.35
Crane Driver (operator) MA000020 $1,035.57 $207.11
Drainer MA000036 $1,025.95 $205.19
Irrigation Installer (commercial construction sites only) MA000036 $1,025.95 $205.19
Landscape Gardener (commercial construction sites only) MA000020 $953.47 $190.69
Landscape Labourer (commercial construction sites only) MA000020 $910.27 $182.05
Painter MA000020 $961.43 $192.29
Parquetry Layer MA000020 $980.91 $196.18
Pipe Layer MA000020 $1,024.09 $204.82
Plant Operator MA000020 $1,010.07 $202.01
Plasterer MA000020 $980.91 $196.18
Plumber MA000036 $1,025.95 $205.19
Plumbers Labourer MA000036 $917.08 $183.42
Pool & Spa Construction Worker MA000020 $953.47 $190.69
Precast Panel Concrete Worker MA000020 $927.97 $185.59
Rigger/Dogman MA000020 $953.47 $190.69
Roof Tiler/Roof Slater MA000020 $970.85 $194.19
Roof Tiler Special Class (restoration, renovation to historic buildings etc) MA000020 $1,010.07 $202.01
Scaffolder MA000020 $927.97 $185.59
Signwriter (construction sites only) MA000020 $983.79 $196.76
Shopfitter Factory Tradesman, Shopfitter Onsite MA000020 $966.39 $193.28
Shopfitters Assistant to a Factory Tradesman MA000020 $892.09 $178.42
Sprinkler Pipefitter (fire control in buildings) MA000036 $1,024.09 $204.82
Sprinkler Pipefitter’s Assistant (fire control in buildings) MA000036 $966.95 $193.39
Stonemason onsite MA000020 $986.65 $197.33
Tile Layer (interior/ceramic) MA000020 $986.65 $197.33
Traffic Controller MA000020 $927.97 $185.59
Vinyl Tile Layer (commercial construction sites only) MA000036 $986.65 $197.33
Water/Sewer Maintenance Worker MA000020 $1,025.95 $205.19
Yardmen (construction scaffolding yards) MA000020 $927.97 $185.59

For the purposes of completing your quarterly WDW submission, the below table outlines both the weekly and daily rate for each trade. Simply locate the applicable trade in the table and use the daily rate multiplied by the amount of days worked in the quarter (normally this is around 65 days maximum per quarter).

The trades listed below come under the following awards which are in place and active for 2021/2022: Electrical, Electronic and Communications Contracting Award 2010 – MA000025.

TRADE DESCRIPTION AWARD BASED ON MIN RATE
(per week)
MIN RATE
(per day)
Electrician MA000025 $985.18 $197.04
Electrical Worker (security, telecoms, & cabling) not by an REC MA000025 $952.80 $190.56
Communications Worker (fibre optics, telecommunications & cabling) not by an REC MA000025 $952.80 $190.56
Tree Clearance Worker (around power lines only) MA000025 $914.24 $182.85
Electrical Worker (Labourer) MA000025 $837.10 $187.42

For the purposes of completing your quarterly WDW submission, the below table outlines both the weekly and daily rate for each trade. Simply locate the applicable trade in the table and use the daily rate multiplied by the amount of days worked in the quarter (normally this is around 65 days maximum per quarter).

The trades listed below come under the following awards which are in place and active for 2021/2022: Building and Construction General On-site Award 2010 – MA000020. Manufacturing & Associated Industries & Occupations Award 2010 – MA000010

TRADE DESCRIPTION AWARD BASED ON MIN RATE
(per week)
MIN RATE
(per day)
Airconditioing Tradesperson, Refrigeration Mechanic (on site) Installation MA000020 $1,024.53 $204.91
Airconditioning Tradesperson, Refrigeration Mechanic (non-construction, service, maintenance) MA000010 $915.56 $183.11
Boilermaker/Mechanical Fitter/Welder 1st Class (construction sites, shutdowns) MA000020 $970.85 $194.17
Boilermaker/Mechanical Fitter/Welder 1st Class (facility maintenance -non-construction-, machinery maintenance) MA000010 $915.56 $183.11
Trades Assistant MA000010 $794.80 $158.96
Fitter & Turner MA000010 $915.56 $183.11
Non-Destructive Testing MA000010 $943.76 $188.75