Accident Compensation Act 2001

175 Risk adjustment of Work Account levies

• (1) A Work Account levy determined for the purposes of sections 168, 168B, or 211 may be adjusted down, in accordance with regulations made under this Act, for a particular employer or a particular self-employed person on the basis of—

  • (a) an audit of the employer's or the self-employed person's safety management practices; or

  • (b) an assessment of the self-employed person's safety management capabilities (including, for example, practices and qualifications).

  (2) To avoid doubt, regulations may limit the application of subsection (1) to—

  • (a) any 1 or more industries or risk classes:

  • (b) particular types of employers or self-employed persons classified in the same industry or risk class.

  (3) A Work Account levy determined for the purposes of section 168 may be adjusted up, in accordance with regulations made under this Act, for a particular employer on the basis of an audit of the employer's safety management practices.

  (4) An audit of an employer's or a self-employed person's safety management practices must, and an assessment of a self-employed person's safety management capabilities may, be conducted in accordance with an audit tool or audit tools that—

  • (a) are approved by the Minister; and

  • (b) measure safety management practice or safety management capability, as the case may be, against independent New Zealand or foreign standards.

  (5) If any upward adjustment of levies under subsection (3) is to occur for a particular employer, sections 178 to 180 apply.

  (6) Adjustments to levies may be reassessed on the basis of any new audits or assessments.

  (7) Regulations made for the purposes of subsection (1)(a) or (3) must, and regulations made for the purposes of subsection (1)(b) may, provide for the following matters:

  • (a) the level or levels of levy adjustment for different levels of compliance assessed by the audit tool or tools:

  • (b) the basis and conditions on which, and periods for which, Work Account levies may be adjusted:

  • (c) the frequency of, and circumstances under which, there may be additional audits or assessments of an employer's or a self-employed person's safety management practices or capabilities:

  • (d) the order in which applications for audits or assessments are to be dealt with:

  • (e) the approval of auditors by the Corporation.

  (8) Section 331 (which prescribes consultation requirements for regulations relating to levy setting) applies in relation to the making of regulations for the purposes of this section as if the regulations prescribed rates of levies.

  (9) The Corporation must decide—

  • (a) whether an adjustment to a Work Account levy is to be made; and

  • (b) the level of any adjustment.

  Section 175: substituted, on 1 April 2007, by section 11 of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).