| Time of lodgement of declaration of wages | | Additional premium |
| on or after 1 September and not later than 31 October in 1 calendar year | | the
greater of—(a) 5% of assessed premium for the period of insurance to which
the declaration relates; or(b) $5 |
| on or after 1 November and not later than 30 November in 1 calendar year | | the
greater of—(a) 10% of assessed premium for the period of insurance to which
the declaration relates; or(b) $10 |
| on or after 1 December and not later than 31 December in 1 calendar year | | the
greater of—(a) 15% of assessed premium for the period of insurance to which
the declaration relates; or(b) $15 |
| on or after 1 January in the next calendar year | | the greater of—(a) 20% of
assessed premium for the period of insurance to which the declaration relates;
or(b) $20 |
Queensland Consolidated Regulations