Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006

  • revoked
  • Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006: revoked, on 1 April 2007, by section 51(1) of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Reprint
as at 1 April 2007

Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006

(SR 2006/61)

  • Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006: revoked, on 1 April 2007, by regulation 51(1) of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).


Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this eprint.

A general outline of these changes is set out in the notes at the end of this eprint, together with other explanatory material about this eprint.

The Injury Prevention , Rehabilitation, and Compensation (Employer Levy) Regulations 2006 are administered by the Department of Labour.


  • Preamble

    At Wellington this 20th day of March 2006

Pursuant to sections 244, 329, and 333 of the Injury Prevention, Rehabilitation, and Compensation Act 2001, Her Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.

Contents


1 Title
  • These regulations are the Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

2 Commencement
  • These regulations come into force on 1 April 2006.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

3 Interpretation
  • In these regulations, unless the context otherwise requires,—

    approved auditor means a person approved by the chief executive under regulation 9(1) or regulation 33(1) to conduct an audit for the purposes of Part 2 or Part 3, as the case may be

    chief executive means the chief executive of the Corporation

    classified means classified for the purpose of section 170 of the Act

    Corporation means the Accident Compensation Corporation continued by section 259 of the Act

    downward adjustment means a downward adjustment to the employer levy payable by an employer

    downward audit, in relation to an employer, means an audit of the employer's safety management practices conducted on the basis described in regulation 12 or regulation 22

    downward audit tool means an audit tool approved by the Minister under section 175(2) of the Act as a basis for determining whether to make a downward adjustment

    employer levy means the levy payable by an employer under section 168 of the Act

    upward adjustment means an upward adjustment to the employer levy payable by an employer

    upward audit, in relation to an employer, means an audit of the employer's safety management practices conducted on the basis described in regulation 35

    upward audit tool means an audit tool approved by the Minister under section 175(2) of the Act and specially designed for the purposes of section 180 of the Act.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

4 Period to which levy relates
  • (1) There is prescribed for the purposes of these regulations the period comprising—

    • (a) the tax year commencing on 1 April 2006 and ending with the close of 31 March 2007; and

    • (b) any tax year commencing on or after 1 April 2007.

    (2) The employer levy relates to the period prescribed by subclause (1).

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Part 1
Employer levy

  • These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

5 Employer levy
  • (1) The employer levy relating to a tax year that is payable by an employer must be paid at the levy rate applying to the classification unit in which the employer is classified under these regulations.

    (2) The employer levy payable by an employer under subclause (1) is subject to any adjustments under Part 2 or Part 3.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

6 Levy rates
  • (1) The levy rate for each classification unit is stated in Schedule 1.

    (2) Levy rates are expressed as dollars per $100 of earnings.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

7 Maximum employee earnings on which levy payable
  • The maximum amount of earnings on which the employer levy is payable by an employer in respect of any one employee in a tax year is $96,619.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Part 2
Downward adjustments to employer levy based on employer's safety management practices

  • These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Subpart 1General provisions relating to downward adjustments to employer levy

8 Limits on entitlement to downward adjustments
  • (1) An employer may apply for, and the Corporation may make, a downward adjustment under either subpart 2 or subpart 3 of this Part, but not under both subparts.

    (2) To avoid doubt, the Corporation may not make, at the same time, more than 1 downward adjustment for the same employer.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

9 Auditors
  • (1) Audits for the purposes of this Part (other than audits for the purposes of regulation 13(2)) must be conducted by an auditor approved by the chief executive for the purpose.

    (2) The chief executive must not approve a person to conduct audits of employers' safety management practices for the purposes of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

10 Decisions made under this Part
  • The following decisions are decisions of the Corporation:

    • (a) a decision about whether to make a downward adjustment:

    • (b) a decision about which of the downward adjustments in regulation 11(2) applies:

    • (c) a decision to discontinue or reduce a downward adjustment made after a further downward audit under regulation 18:

    • (d) a decision about whether subpart 2 or subpart 3 of this Part applies to an employer:

    • (e) a decision about whether to cancel or discontinue a downward adjustment under regulation 29, 30, or 31.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Subpart 2Downward adjustments for all employers

11 Downward adjustments
  • (1) The Corporation may make, under this subpart, a downward adjustment if a downward audit discloses that the employer's safety management practices meet the standard required by the downward audit tool used.

    (2) The downward adjustment must be—

    • (a) an adjustment of 10% if the downward audit discloses that the employer's safety management practices meet, to a primary level only, the standard required by the downward audit tool used; or

    • (b) an adjustment of 15% if the downward audit discloses that the employer's safety management practices meet, to a secondary level but not a tertiary level, the standard required by the downward audit tool used; or

    • (c) an adjustment of 20% if the downward audit discloses that the employer's safety management practices meet, to a tertiary level, the standard required by the downward audit tool used.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

12 Basis of downward adjustments
  • (1) A downward adjustment under this subpart is based on an audit of the employer's safety management practices conducted in accordance with a downward audit tool.

    (2) An auditor conducting a downward audit may, but is not obliged to, allow the employer concerned up to 30 days to improve those practices or aspects of them before finalising the auditor's report.

    (3) The 30-day period begins when the auditor notifies the employer of the practices or aspects that could be improved.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

13 Employer may apply for audit
  • (1) An employer may apply to the Corporation for a downward audit under regulation 12(1) to see—

    • (a) whether the employer qualifies for a downward adjustment under this subpart; and

    • (b) if so, which of the downward adjustments in regulation 11(2) applies.

    (2) Every application by an employer under subclause (1) must be accompanied by a written notice, given by the employer or (in the case of a body corporate) an officer or employee of the employer, containing—

    • (a) a statement that the employer has conducted the employer's own audit of the employer's safety management practices, based on a downward audit tool; and

    • (b) a declaration that, in the light of the results of the employer's own audit, the employer (or officer or employee) believes that a downward audit by an approved auditor would meet the standard required by a downward audit tool.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

14 Determination of applications for audit
  • (1) The chief executive must decide which employers who have made applications under regulation 13(1) will be audited.

    (2) In deciding, the chief executive may consider the declarations referred to in regulation 13(2)(b).

    (3) The chief executive must deal with applications in the order in which they are received.

    (4) Within 10 working days after receiving an application under regulation 13(1), the Corporation must—

    • (a) decide whether or not to accept it; and

    • (b) give written notice to the employer concerned of the Corporation's decision and the reasons for it.

    (5) For the purposes of this regulation, an application is to be treated as not having been received until the date on which the Corporation has received all the information it reasonably requires to enable it to consider the application.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

15 Restrictions on further applications for audits for downward adjustment
  • If a downward audit has previously been conducted on an application made by an employer under regulation 13(1), the employer concerned may not apply for another downward audit under that regulation for at least 12 months after being notified—

    • (a) whether that previous downward audit discloses that those practices meet the standard required by the downward audit tool used; and

    • (b) whether that audit, if it meets the standard required by the downward audit tool used, meets the standard required to a primary, secondary, or tertiary level.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

16 Application of downward adjustments
  • (1) If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment (or that adjustment as modified by any reductions under regulation 18(2)) must be applied to the employer levy payable by the employer during the period—

    • (a) commencing on the first day of the month after the month in which the employer was notified of the decision; and

    • (b) ending on the earlier of—

      • (i) the day 24 months later:

      • (ii) the discontinuation of the adjustment under regulation 18(2).

    (2) If a downward adjustment under this subpart will cease to apply to an employer's employer levy on the expiration of a 24-month period, the Corporation must notify the employer of when the period will end.

    (3) The Corporation must comply with subclause (2)

    • (a) not earlier than 3 months before the end of the period; and

    • (b) not later than 2 months before the end of the period.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

17 Administration of downward adjustments
  • If the Corporation decides to make a downward adjustment under this subpart after the employer has paid the employer levy for a period, the Corporation—

    • (a) must pay the amount of the downward adjustment to the employer—

      • (i) if the employer so requests; and

      • (ii) if, after the downward adjustment, the employer's account is more than $100 in credit; or

    • (b) otherwise, must credit the amount of the adjustment to the employer's account to be offset against payment of the employer levy for the next period.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

18 Corporation may require further audit in certain circumstances
  • (1) The Corporation may require an employer to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the employer's employer levy took effect,—

    • (a) there has been a fatal or serious injury at the employer's workplace; or

    • (b) there has been a cluster of injuries at the employer's workplace; or

    • (c) the Corporation has received complaints from an employee or employees of the employer about safety standards at the employer's workplace; or

    • (d) the ownership or control of the employer's business has changed.

    (2) After the further downward audit, the Corporation may discontinue or reduce the adjustment.

    (3) Promptly after deciding to discontinue or reduce the adjustment, the Corporation must give written notice of its decision to the employer.

    (4) A discontinuation or reduction of the adjustment takes effect on the first day of the month after the month in which the Corporation notifies the employer of its decision to discontinue or reduce the adjustment.

    (5) The Corporation may adjust the amount of monthly instalments of the employer levy payable by the employer on and after the day on which the discontinuation or reduction of the adjustment takes effect.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Subpart 3Downward adjustment for certain employers

19 Interpretation
  • In this subpart, unless the context otherwise requires,—

    appropriate experience means not less than 12 months' experience (in the aggregate)

    health and safety procedures includes—

    • (a) hazard identification and management; and

    • (b) incident investigation; and

    • (c) employee training on health and safety matters; and

    • (d) emergency management procedures

    prescribed downward adjustment period has the meaning given to it by regulation 26(3)

    relevant industry health and safety management background, in relation to a person, means any training or appropriate experience in implementing health and safety procedures—

    • (a) that is relevant to the person's workplace; and

    • (b) for which satisfactory evidence is available from the person

    responsible employee, in relation to an employer, means an employee of that employer who is responsible for the employer's health and safety management practices

    satisfactory evidence, in relation to a person's relevant industry health and safety management background, includes—

    • (a) a document that shows the person has successfully completed a relevant training course; or

    • (b) a document that shows—

      • (i) the person has been involved in maintaining a health and safety management system in a New Zealand workplace; and

      • (ii) the nature and extent of that person's involvement; and

      • (iii) the period of that person's involvement; or

    • (c) a written health and safety management plan that the person has implemented.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

20 Application of this subpart
  • This subpart applies to an employer if—

    • (a) either 1 of the following applies:

      • (i) the total liable earnings of the employer's employees are equal to or less than $380,000 in any tax year; or

      • (ii) the employer employs 10 or fewer full-time equivalent employees; and

    • (b) the employer is classified in 1 of the classification units specified in Schedule 2; and

    • (c) the Corporation is satisfied that the employer or the employer's responsible employee has a relevant industry health and safety management background; and

    • (d) the employer allows a downward audit (which may include an on-site audit) to be conducted of the employer's safety management practices.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

21 Downward adjustments
  • (1) The Corporation may make, under this subpart, a downward adjustment if it is satisfied that—

    • (a) this subpart applies to the employer; and

    • (b) the employer's safety management practices meet the standard required by the downward audit tool used.

    (2) The downward adjustment must be an adjustment of 10%.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

22 Basis of downward adjustments
  • (1) A downward adjustment under this subpart is based on an audit of the employer's safety management practices conducted in accordance with a downward audit tool.

    (2) An auditor conducting a downward audit may, but is not obliged to, allow the employer up to 30 days to improve the employer's safety management practices, or aspects of them, before finalising the auditor's report.

    (3) The 30-day period begins when the auditor notifies the employer of the safety management practices that could be improved.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

23 Employer may apply for downward adjustment
  • (1) An employer may apply to the Corporation for a downward adjustment under this subpart.

    (2) Every application by an employer under subclause (1) must include—

    • (a) a declaration by the employer or the employer's responsible employee that this subpart applies to the employer; and

    • (b) satisfactory evidence that the employer or the employer's responsible employee has a relevant industry health and safety management background; and

    • (c) an assessment by the employer or the employer's responsible employee of the employer's safety management practices, based on the relevant downward audit tool; and

    • (d) a declaration that the employer or the employer's responsible employee believes that the employer's safety management practices meet the standard required by the relevant downward audit tool.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

24 Determination of applications for downward adjustment
  • (1) The Corporation must deal with applications for downward adjustments under this subpart in the order in which they are received.

    (2) After receiving an application, the Corporation must—

    • (a) decide whether this subpart applies to the employer; and

    • (b) decide whether to make the downward adjustment.

    (3) The Corporation—

    • (a) may consider the declarations referred to in regulation 23(2) in making any decision under subclause (2); and

    • (b) must give the employer written notice of that decision and the reasons for it.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

25 Audits
  • (1) An approved auditor may conduct a downward audit under this subpart by either or both of the following means:

    • (a) assessing the documentation included in the employer's application for a downward adjustment (whether on the papers or by means of an interview of the employer or the employer's responsible employee):

    • (b) conducting an on-site audit of the employer's safety management practices.

    (2) To avoid doubt, subclause (1) does not require an approved auditor to conduct an on-site audit before determining whether the employer's safety management practices meet the standard required by a downward audit tool.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

26 Application of downward adjustments
  • (1) If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment must be applied to the employer levy payable by the employer during the prescribed downward adjustment period.

    (2) Subclause (1) is subject to regulations 28, 29, and 30(2).

    (3) Prescribed downward adjustment period means the period comprising—

    • (a) the tax year in which the employer's application for the downward adjustment under this subpart was received (that is, the period commencing on 1 April and ending on 31 March in that tax year); and

    • (b) the next 2 tax years.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

27 Employer for whom downward adjustment is made must submit annual declaration
  • (1) The Corporation must send to every employer for whom the Corporation has made a downward adjustment under this subpart a written notice that the employer is required to submit a declaration under subclause (3).

    (2) The written notice must be sent to the employer before each anniversary of the date of the employer's application for the downward adjustment.

    (3) The employer must, within 6 months of the date of the written notice, submit to the Corporation a declaration that, at the time the declaration is made,—

    • (a) this subpart continues to apply to the employer on the basis that the employer continues to meet the requirements in regulation 20(a) to (c); and

    • (b) the assessment that was included, in accordance with regulation 23(2)(c), in the employer's application for the downward adjustment continues to reflect the employer's safety management practices.

    (4) To avoid doubt, the requirement in subclause (3) applies only during the prescribed downward adjustment period.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

28 Consequences of failure to submit annual declaration
  • (1) If an employer for whom the Corporation has made a downward adjustment under this subpart fails to submit a declaration required by regulation 27(3) within the time required by that subsection, the Corporation—

    • (a) may cancel the downward adjustment for the tax year in which the declaration was due; and

    • (b) must discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the declaration was due.

    (2) If the downward adjustment is cancelled for a tax year under subclause (1)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).

    (3) If the Corporation cancels the downward adjustment under subclause (1)(a) after the employer has paid the downward adjusted employer levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

    (4) If the Corporation cancels the downward adjustment under subclause (1)(a), or discontinues the downward adjustment under subclause (1)(b), before the employer has paid the downward adjusted employer levy for that tax year, the Corporation may adjust the amount of any instalments of the employer levy payable by the employer for that tax year.

    (5) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

29 Consequences if annual declaration discloses this subpart no longer applies to employer or employer's self-assessment no longer current
  • (1) This regulation applies if a declaration submitted by an employer under regulation 27(3) discloses that—

    • (a) this subpart no longer applies to the employer on the basis that the employer no longer meets the requirements in regulation 20(a) to (c); or

    • (b) the assessment that was included, in accordance with regulation 23(2)(c), in the employer's application for the downward adjustment no longer reflects the employer's safety management practices.

    (2) The Corporation—

    • (a) may cancel the downward adjustment for the tax year in which the declaration was made; and

    • (b) must discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the declaration was made.

    (3) If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).

    (4) If the Corporation cancels the downward adjustment under subclause (2)(a) after the employer has paid the downward adjusted employer levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

    (5) If the Corporation cancels the downward adjustment under subclause (2)(a), or discontinues the downward adjustment under subclause (2)(b), before the employer has paid the downward adjusted employer levy for that tax year, the Corporation may adjust the amount of any instalments of the employer levy payable by the employer for that tax year.

    (6) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer.

    (7) If subclause (1)(a) applies, the employer may not make a new application for a downward adjustment until this subpart applies to the employer.

    (8) If subclause (1)(b) applies, the employer may make a new application for a downward adjustment (in which case the provisions of this subpart must be complied with again).

    (9) Subclause (8) is subject to regulation 31(2).

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

30 Corporation may require further audit in certain circumstances
  • (1) The Corporation may require an employer to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the employer's employer levy took effect,—

    • (a) there has been a fatal or serious injury at the employer's workplace; or

    • (b) there has been a cluster of injuries at the employer's workplace; or

    • (c) the Corporation has received complaints about safety standards at the employer's workplace; or

    • (d) the Corporation believes, on reasonable grounds, that—

      • (i) this subpart does not apply to the employer; or

      • (ii) the assessment that was included, in accordance with regulation 23(2)(c), in the employer's application for the downward adjustment does not reflect the employer's safety management practices; or

    • (e) the ownership or control of the employer's business has changed.

    (2) If the employer's safety management practices fail to meet the standard required in the further downward audit, the Corporation may—

    • (a) cancel the downward adjustment for the tax year in which the further downward audit was conducted; and

    • (b) discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the further downward audit was conducted.

    (3) If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).

    (4) If the Corporation cancels the downward adjustment under subclause (2)(a) after the employer has paid the downward adjusted employer levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

    (5) If the Corporation cancels the downward adjustment under subclause (2)(a), or discontinues the downward adjustment under subclause (2)(b), before the employer has paid the downward adjusted employer levy for that tax year, the Corporation may adjust the amount of any instalments of the employer levy payable by the employer for that tax year.

    (6) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

31 Restrictions on further applications for downward adjustment
  • (1) This regulation applies if—

    • (a) an employer applies for a downward adjustment under this subpart and the Corporation decides not to make a downward adjustment because—

      • (i) the employer is not a person to whom this subpart applies; or

      • (ii) the employer's safety management practices do not meet the standard required by a downward audit tool; or

    • (b) the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 28, 29, or 30.

    (2) If the employer makes a further application for a downward adjustment within 6 months of being notified of the Corporation's decision referred to in subclause (1)(a) or (b), the Corporation may refuse to consider a further application.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

32 Administration of downward adjustments
  • If the Corporation decides to make a downward adjustment under this subpart after the employer has paid the employer levy for a tax year during the prescribed downward adjustment period, the Corporation—

    • (a) must pay the amount of the downward adjustment to the employer—

      • (i) if the employer so requests; and

      • (ii) if, after the downward adjustment, the employer's account is more than $100 in credit; or

    • (b) otherwise, must credit the amount of the adjustment to the employer's account to be offset against payment of the employer levy for the next period.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Part 3
Upward adjustments to employer levy based on employer's safety management practices

  • These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

33 Auditors
  • (1) Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for the purpose.

    (2) The chief executive must not approve a person to conduct audits of employers' safety management practices for the purposes of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

34 Upward adjustments
  • (1) The Corporation must make an upward adjustment of 50% if an upward audit discloses that the employer's safety management practices fail to meet the standard required by an upward audit tool.

    (2) An upward adjustment made by the Corporation under section 180(2) of the Act must be an upward adjustment of 50%.

    (3) The following decisions are decisions of the Corporation:

    • (a) a decision under subclause (1) that an upward audit discloses that the employer's safety management practices fail to meet the standard required by an upward audit tool:

    • (b) a decision under section 180(2) of the Act to adjust an employer's levy upwards without the completion of an audit.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

35 Basis of upward adjustments
  • An upward adjustment is based on an audit of an employer's safety management practices conducted—

    • (a) at worksites selected by the Corporation; and

    • (b) on a reasonable day or days determined by the Corporation; and

    • (c) by an auditor chosen by the Corporation; and

    • (d) in accordance with an upward audit tool.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

36 Further audits after upward adjustment
  • (1) If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the employer to be conducted in every later tax year until an upward audit discloses that the employer's safety management practices meet the standard required by the upward audit tool used.

    (2) Each further upward audit must be completed on a reasonable day or days determined by the Corporation after considering—

    • (a) the seriousness of the risks faced by the employer's employees; and

    • (b) how much time the employer reasonably needs to address problems with its safety management practices identified in the most recent upward audit.

    (3) The Corporation must not, under subclause (1), arrange for more than 1 upward audit of an employer's safety management practices to be conducted in any tax year.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

37 Application of upward adjustment to levy
  • (1) If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the employer levy payable by the employer—

    • (a) for that tax year; and

    • (b) for each following tax year in which—

      • (i) an upward audit discloses that the employer's safety management practices fail to meet the standard required by the upward audit tool used; or

      • (ii) no upward audit of the employer is conducted.

    (2) If in any tax year an employer's safety management practices satisfy a further upward audit under regulation 36, the upward adjustment to the employer levy payable by the employer ceases to apply for that tax year.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

38 Administration of upward adjustments
  • (1) If in any tax year, after an employer has paid the employer levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regulation 36 discloses that the employer's safety management practices meet the standard required by the upward audit tool, the Corporation—

    • (a) must pay the amount of the adjustment to the employer—

      • (i) if the employer so requests; and

      • (ii) if, after the adjustment, the employer's account is more than $100 in credit; or

    • (b) otherwise, must credit the amount of the adjustment to the employer's account to be offset against payment of the employer levy for the next period.

    (2) The Corporation may adjust the amount of monthly instalments of the employer levy payable by an employer if the Corporation applies or ceases to apply an upward adjustment under regulation 37.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Part 4
Miscellaneous

  • These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

39 Collection of employer levy
  • The employer levy for a tax year is payable in advance and may be collected by the Corporation at any time on or after the commencement of that year.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

40 Interest rate on employer levy overpaid
  • The interest rate payable on amounts that are refundable under section 173(2)(a) of the Act is 6.00% per year.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

41 Levy exclusive of GST
  • The amount of any levy derived by applying the appropriate levy rate set out in Schedule 1, and making any adjustments under Part 2 or Part 3, is exclusive of any goods and services tax payable on that levy.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

42 Amount of levy exempt from payment
  • For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer for the purposes of the Act and that includes the employer levy is set at $20.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

43 Revocation and saving
  • (1) The Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2005 (SR 2005/30) are revoked.

    (2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2005 continue to apply with respect to the period commencing on 1 April 2005 and ending with 31 March 2006 as if they had not been revoked.

    These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).


Schedule 1
Classifications and levies

rr 6, 41

  • These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Classification unit numberClassification unitLevy rate per $100 of earnings
  $
57100Accommodation0.78
78420Accounting services0.08
78510Advertising services0.21
2130Aerial agricultural, horticultural, silvicultural, farming, and pest control services3.4
86130Aged care1.58
28610Agricultural machinery manufacturing1.74
42330Air conditioning and heating services1.4
28240Aircraft manufacturing and repair0.54
27210Alumina production1.78
27310Aluminium rolling, drawing, and extruding1.05
27220Aluminium smelting1.78
86330Ambulance services0.81
27691Ammunition manufacturing0.93
2191Animal or pet boarding0.43
52520Antique and used goods retailing0.91
1150Apple and pear growing1.35
4200Aquaculture2.17
27420Architectural aluminium product manufacturing1.05
78210Architectural services0.08
26291Art pottery manufacturing0.94
28321Artificial joints, eyes, and limbs manufacturing0.29
28190Automotive component manufacturing (not elsewhere classified)0.93
28130Automotive electrical and instrument manufacturing0.93
53220Automotive electrical services0.5
53210Automotive fuel retailing (including associated vehicle servicing)0.5
53290Automotive repair and services (not elsewhere classified)1.13
21130Bacon, ham, and smallgoods manufacturing1.54
73210Bank operation0.09
27110Basic iron and steel manufacturing1.88
27290Basic non-ferrous metal manufacturing (not elsewhere classified)1.78
28530Battery manufacturing0.54
1250Beef cattle farming2.56
1593Beekeeping2.56
21820Beer and malt manufacturing0.6
1192Berryfruit growing1.35
21630Biscuit manufacturing0.7
42591Blinds installation or repair service0.91
86391Blood bank operation0.22
28220Boatbuilding (all vessels 50 tonnes displacement and under)2.19
47940Book and magazine wholesaling0.4
24231Book and other publishing (excluding printing)0.17
24230Book and other publishing (including printing)0.57
51240Bread and cake retailing1.03
21610Bread manufacturing0.7
42220Bricklaying services2.8
42592Building completion services (all trades subcontracted)0.43
73220Building societies0.09
45390Building supplies wholesaling (not elsewhere classified)0.61
78540Business administrative services0.21
96210Business and professional associations0.2
46140Business machine wholesaling (not elsewhere classified)0.16
78550Business management services0.21
78690Business services (not elsewhere classified)0.43
57300Cafes and restaurants0.78
21620Cake and pastry manufacturing—non-retail1.05
53110Car retailing (including associated vehicle servicing)0.49
46210Car wholesaling0.16
22320Cardigan and pullover manufacturing0.55
42420Carpentry services2.8
21114Casings manufacturing0.89
93220Casinos operation0.41
26310Cement and lime manufacturing1.79
73100Central bank operation0.09
81110Central government, including Crown entities and commissions—operation (not elsewhere classified)0.11
26220Ceramic industrial product manufacturing0.94
26290Ceramic product manufacturing (not elsewhere classified)0.94
26230Ceramic tile and pipe manufacturing0.94
21520Cereal food and baking mix manufacturing1.05
45120Cereal grain wholesaling0.9
25490Chemical product manufacturing (not elsewhere classified)0.61
45230Chemical wholesaling0.16
87100Child care services0.52
86360Chiropractic services0.22
1191Citrus growing1.34
26210Clay brick manufacturing0.94
78660Cleaning services1.41
22490Clothing manufacturing (not elsewhere classified)0.74
52210Clothing retailing0.26
47220Clothing wholesaling0.18
57400Clubs—hospitality0.78
11010Coal mining—opencast2.87
11011Coal mining—underground2.87
84230Combined primary and secondary education0.19
78520Commercial art and display services0.21
77121Commercial property body corporates0.43
77120Commercial property operators and developers(excluding construction)0.43
28670Commercial space heating and cooling equipment manufacturing0.92
46220Commercial vehicle wholesaling0.95
87290Community and non-residential care services(not elsewhere classified)1.36
96291Community-based multi-functional activities, (not elsewhere classified)0.55
86340Community health centre operation0.22
28410Computer and business machine manufacturing0.29
78340Computer consultancy services0.08
78330Computer maintenance services0.08
46130Computer wholesaling0.16
26340Concrete pipe and box culvert manufacturing1.79
26350Concrete product manufacturing (not elsewhere classified)1.79
26330Concrete slurry manufacturing1.79
42210Concreting services2.8
47160Confectionery and soft drink wholesaling0.9
21720Confectionery manufacturing1.05
14190Construction material mining (not elsewhere classified)2.87
42590Construction services (not elsewhere classified)2.8
78230Consulting engineering services0.21
78670Contract packing services (not elsewhere classified)0.56
27230Copper, silver, lead, and zinc—smelting and refining1.78
96320Corrective centres0.85
23330Corrugated paperboard container manufacturing0.73
25460Cosmetic and toiletry preparation manufacturing0.62
22130Cotton textile manufacturing2.29
87291Counselling services (not elsewhere classified)0.22
71120Courier services2.62
52591Craft and gift retailing (not elsewhere classified)0.26
42101Crane hiring or leasing (with operators)1.79
92420Creative arts0.31
73230Credit union operation0.09
1690Crop and plant growing (not elsewhere classified)1.35
1692Cultivated mushroom growing1.34
66440Customs agency and freight brokerage services0.18
1120Cut flower and flower seed growing1.35
1300Dairy cattle farming2.57
47130Dairy produce wholesaling0.9
21290Dairy product manufacturing (not elsewhere classified)1.54
78310Data processing services0.08
1530Deer farming2.56
82000Defence1.21
75210Dental insurance provision0.09
86230Dental services0.22
28322Dentures fabrication0.29
52100Department stores0.41
73290Deposit taking financiers (not elsewhere classified)0.09
93112Dog racing2.6
52340Domestic appliance retailing0.41
52330Domestic hardware and houseware retailing0.91
28520Electric cable and wire manufacturing0.92
28540Electric light manufacturing0.54
28541Electric sign manufacturing0.54
46150Electrical and electronic equipment wholesaling (not elsewhere classified)0.16
28590Electrical equipment manufacturing (not elsewhere classified)0.54
42320Electrical services1.04
36102Electricity energy supply0.29
36100Electricity generation0.29
36101Electricity line system operation1.62
36103Electricity line system operation (excluding maintenance and construction)0.29
28490Electronic equipment manufacturing (not elsewhere classified)0.54
78610Employment services (candidate or contractor placement—no on-hired employees)0.21
78622Employment services (on-hired employees—mixed classification assignments, minimum30% office work)1.22
78621Employment services (on-hired employees—non-office work assignments, including up to 30% office work)2.79
78620Employment services (on-hired employees—only office work assignments)0.21
25410Explosive manufacturing0.61
52230Fabric and other soft goods retailing0.26
27690Fabricated metal product manufacturing (not elsewhere classified)2.11
23220Fabricated wood manufacturing1.13
78661Facilities management and cleaning services—contract (not elsewhere classified)1.41
46110Farm and construction machinery wholesaling0.95
45190Farm produce and supplies wholesaling (not elsewhere classified)0.59
22612Fellmongery2.51
25310Fertiliser manufacturing0.89
91120Film and video distribution0.12
91110Film and video production0.12
75110Financial asset broking services0.09
73400Financial asset investors0.09
96330Fire brigade services0.78
42340Fire sprinklers—installation1.4
52592Firewood, coal and coke retailing0.91
47140Fish wholesaling1.21
4130Fishing—finfish trawling (including processing on board)2.73
52320Floor covering retailing0.91
47330Floor covering wholesaling0.61
21510Flour mill product manufacturing1.05
52540Flower retailing0.26
21790Food manufacturing (not elsewhere classified)0.89
28630Food processing machinery manufacturing0.92
22500Footwear manufacturing0.87
52220Footwear retailing0.26
47230Footwear wholesaling0.4
81300Foreign government representation0.11
3031Forest nursery—operation or service1.34
3021Forest products—gathering2.19
3010Forestry5.23
66430Freight forwarding—air transport0.63
66420Freight forwarding—road, rail, and sea transport1.79
51210Fresh meat, fish, and poultry retailing1.03
21300Fruit and vegetable processing1.48
51220Fruit and vegetable retailing1.03
47150Fruit and vegetable wholesaling0.9
1190Fruit growing (not elsewhere classified)1.35
95240Funeral directors, crematoria, and cemeteries0.47
29290Furniture manufacturing (not elsewhere classified)1.27
52310Furniture retailing0.91
47320Furniture wholesaling0.61
93290Gambling services (not elsewhere classified)0.41
52530Garden equipment retailing0.91
95250Gardening and turf management services2.44
36200Gas supply0.61
74220General insurance0.09
86210General practice medical services0.08
26100Glass and glass product manufacturing0.94
42450Glazing services2.31
13140Gold mining—opencast2.87
13141Gold mining—underground2.87
1210Grain growing1.35
67010Grain storage1.34
1220Grain-sheep and grain-beef cattle farming2.56
1140Grape growing1.35
14110Gravel and sand quarrying2.87
47190Grocery wholesaling (not elsewhere classified)0.9
92391Guiding service operation—outdoor pursuits2.6
95260Hairdressing and beauty salons0.56
27610Hand tool and general hardware manufacturing2.11
74210Health insurance0.09
86390Health services (not elsewhere classified)0.22
28491Hearing aid manufacturing0.29
77301Holder investor farms and farm animals0.43
1520Horse farming6.01
93111Horse or dog racing club operations, including national controlling bodies0.74
93113Horse racing—harness racing6.01
93110Horse racing (not elsewhere classified)6.01
22310Hosiery manufacturing0.55
86110Hospitals (excluding psychiatric and continuing geriatric care)0.63
41110House construction2.8
28510Household appliance manufacturing0.54
47310Household appliance wholesaling0.4
52610Household equipment repair services—electrical and electronic0.91
52690Household equipment repair services (not elsewhere classified)0.91
47390Household goods wholesaling (not elsewhere classified)0.61
2200Hunting and trapping3.4
21220Ice cream manufacturing1.54
25320Industrial gas manufacturing0.39
28690Industrial machinery and equipment manufacturing (not elsewhere classified)1.74
78320Information storage and retrieval services0.08
25470Ink manufacturing0.61
63030Inland water transport (except passenger only)1.46
63031Inland water transport (passenger only)1.46
25350Inorganic industrial chemical manufacturing (not elsewhere classified)0.39
96290Interest groups (not elsewhere classified)0.2
63020International and coastal water transport (vessels 45 metres length and under or 500 tonnes displacement and under)1.46
63010International and coastal water transport (vessels over 45 metres length and 500 tonnes displacement)1.81
27120Iron and steel casting and forging3.05
13110Iron sands mining2.87
29410Jewellery and silverware manufacturing0.29
47920Jewellery and watch wholesaling0.4
81200Justice0.13
87221Juvenile detention centre operation0.85
1170Kiwi fruit growing1.35
22390Knitting mill product manufacturing (not elsewhere classified)0.55
96220Labour associations operation0.2
42510Landscaping services2.44
95210Laundries and dry-cleaners1.38
22620Leather and leather substitute product manufacturing0.55
22611Leather tanning and fur dressing (excluding fellmongery)2.51
78410Legal services0.08
92100Libraries0.31
74110Life insurance0.09
28650Lifting and material handling equipment manufacturing0.92
4150Line fishing (including processing on board)2.73
51230Liquor retailing1.03
47170Liquor wholesaling0.16
1590Livestock farming (not elsewhere classified)2.55
81130Local government operation (not elsewhere classified)0.33
23110Log sawmilling3.67
3020Logging5.22
61210Long distance bus transport1.17
93210Lotteries operation0.41
28640Machine tool and part manufacturing0.92
46190Machinery and equipment wholesaling (not elsewhere classified)0.4
22210Made-up textile product manufacturing0.87
29490Manufacturing (not elsewhere classified)1.27
52450Marine equipment retailing0.49
4190Marine fishing (not elsewhere classified)2.17
78530Market research services0.08
86351Massage therapy services0.22
29230Mattress manufacturing (excluding rubber)1.27
21111Meat inspection services1.01
21110Meat processing5.66
47110Meat wholesaling1.21
28320Medical and surgical equipment manufacturing0.29
25430Medicinal and pharmaceutical product manufacturing0.62
22410Men's and boys' wear manufacturing0.74
45220Metal and mineral wholesaling0.93
27510Metal container manufacturing1.05
13190Metal ore mining (not elsewhere classified)2.87
86132Midwifery services1.36
21210Milk and cream processing1.54
51260Milk vending—home delivery service2.6
Classification unit numberClassification unitLevy rate per $100 of earnings
  $
15130Mineral exploration—own account2.87
15140Mineral exploration services2.87
13150Mineral sand mining2.87
28620Mining and construction machinery manufacturing1.74
14200Mining (not elsewhere classified)2.87
73240Money market dealers0.09
91130Motion picture exhibition0.12
53120Motor cycle dealing0.5
28120Motor vehicle body manufacturing1.74
46240Motor vehicle dismantling and used part dealing0.92
77410Motor vehicle hiring0.2
28110Motor vehicle manufacturing0.93
46230Motor vehicle new part dealing0.49
92200Museums0.31
92410Music and theatre productions0.31
52430Newspaper, book, and stationery retailing0.26
24211Newspaper publishing (excluding printing)0.17
24210Newspaper publishing (including printing)0.57
41220Non-building construction and heavy machinery installation (not elsewhere classified)2.16
27330Non-ferrous metal casting2.57
27320Non-ferrous metal rolling, drawing, and extruding (not elsewhere classified)2.57
27650Non-ferrous pipe fitting manufacturing1.05
77300Non-financial asset investors0.43
26400Non-metallic mineral product manufacturing(not elsewhere classified)1.79
41130Non-residential building construction2.8
64030Non-scheduled air transport1.94
86131Nursing bureau1.36
27630Nut, bolt, screw, and rivet manufacturing0.93
77431Office equipment and fittings hiring0.18
21400Oil and fat manufacturing1.48
12000Oil and gas extraction0.39
86320Optometry and optical dispensing0.08
25340Organic industrial chemical manufacturing (not elsewhere classified)0.89
84400Other education0.19
73300Other financiers0.09
15200Other mining services2.87
24221Other periodical publishing (excluding printing)0.17
24220Other periodical publishing (including printing)0.57
93300Other recreation services0.74
77420Other transport equipment leasing1.22
25420Paint manufacturing0.61
42440Painting and decorating services2.31
23340Paper bag and sack manufacturing0.73
23390Paper product manufacturing (not elsewhere classified)0.73
47950Paper product wholesaling0.4
24110Paper stationery manufacturing0.73
66110Parking services0.56
87292Parole or probationary services0.13
86310Pathology services0.22
92520Performing arts venues0.31
95190Personal and household goods hiring (not elsewhere classified)0.43
95290Personal services (not elsewhere classified)0.56
78650Pest control services2.16
3032Pest control services (excluding aerial or wild animal control)2.16
25440Pesticide manufacturing0.62
25200Petroleum and coal product manufacturing (not elsewhere classified)0.89
15121Petroleum and natural gas drilling services2.15
15110Petroleum and natural gas exploration0.89
15120Petroleum and natural gas exploration services0.89
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.16
25100Petroleum refining0.39
47960Pharmaceutical and toiletry wholesaling0.16
52510Pharmaceutical, cosmetic, and toiletry retailing0.26
28310Photographic and optical goods manufacturing0.29
52440Photographic equipment retailing0.26
47910Photographic equipment wholesaling0.4
95220Photographic film processing0.26
95230Photographic studios0.08
86350Physiotherapy services0.22
1510Pig farming2.56
65010Pipeline transport0.39
77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)1.22
1110Plant nurseries1.35
26320Plaster product manufacturing1.79
42410Plastering and ceiling services2.31
25630Plastic bag and film manufacturing1.19
25610Plastic blow-moulded product manufacturing1.19
25620Plastic extruded product manufacturing1.19
25650Plastic foam product manufacturing1.19
25660Plastic injection-moulded product manufacturing1.19
25661Plastic product manufacturing (not elsewhere classified)1.19
25640Plastic product rigid fibre reinforced manufacturing1.19
42310Plumbing services1.69
23210Plywood and veneer manufacturing1.93
96310Police services0.58
84320Polytechnic and other tertiary institutional education0.19
66230Port operators1.46
71110Postal services1.72
47120Poultry and smallgoods wholesaling1.21
1420Poultry farming—eggs1.48
1410Poultry farming—meat1.48
21120Poultry processing2.27
4120Prawn fishing2.71
29190Prefabricated building manufacturing (not elsewhere classified)1.93
29110Prefabricated metal building manufacturing1.58
21740Prepared animal and bird feed manufacturing0.7
84100Preschool education0.52
84210Primary education0.19
24120Printing0.57
97000Private households employing staff0.56
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.29
46120Professional equipment wholesaling0.16
86120Psychiatric hospitals and psychiatric services(not elsewhere classified)0.63
57200Pubs, taverns, and bars0.78
23310Pulp, paper, and paperboard manufacturing1.13
28660Pump and compressor manufacturing0.92
91210Radio services0.12
86392Radiology and medical imaging services0.22
62000Rail transport1.81
28230Railway equipment manufacturing1.74
77200Real estate agents0.18
24300Recorded media manufacturing and publishing0.29
52350Recorded music retailing0.26
92390Recreational parks and gardens1.08
96100Religious organisations0.2
41120Residential building construction (not elsewhere classified)2.8
87220Residential care services (not elsewhere classified)1.58
77111Residential property body corporates0.43
77110Residential property operators and developers(excluding construction)0.43
87222Residential refuge operation0.22
71111Retail postal services0.26
52590Retailing (not elsewhere classified)0.91
87211Retirement village operation (with rest home or hospital facilities)1.36
87210Retirement village operation (without rest home or hospital facilities)1.36
41210Road and bridge construction2.15
61100Road freight transport2.61
4110Rock lobster fishing2.73
42230Roofing services2.8
22230Rope, cordage, and twine manufacturing3.08
25590Rubber product manufacturing (not elsewhere classified)1.58
29491Rubber stamp manufacturing0.29
25510Rubber tyre manufacturing1.61
14201Salt harvesting0.89
21791Salt manufacturing—cooking or table0.89
64020Scheduled domestic air transport0.63
64010Scheduled international air transport0.63
78100Scientific research0.21
24121Screen printing0.57
21730Seafood processing (other than on board vessels)2.27
4192Seaweed, shellfish, and other seafood handgathering (not from a boat)2.18
84220Secondary education0.19
78630Secretarial services0.21
42341Security and alarm system installation1.04
78640Security and investigative services (excluding police)1.02
2190Services to agriculture (not elsewhere classified)2.17
66300Services to air transport0.63
75190Services to finance and investment (not elsewhere classified)0.09
3030Services to forestry (excluding tree cutting and felling)3.43
75200Services to insurance0.09
24130Services to printing0.57
66190Services to road transport (not elsewhere classified)1.79
92590Services to the arts (not elsewhere classified)0.31
66490Services to transport (not elsewhere classified)1.8
66290Services to water transport (not elsewhere classified)1.46
37020Sewage and drainage services0.7
2120Shearing services4.06
1230Sheep and beef cattle farming2.57
1240Sheep farming2.56
29220Sheet metal furniture manufacturing1.74
27590Sheet metal product manufacturing (not elsewhere classified)1.5
4191Shellfish and paua fishing (not from cultivated beds)2.17
28210Shipbuilding (all vessels over 50 tonnes displacement)2.76
66291Shipping agency services (excluding handling of goods)0.18
61220Short distance bus transport (including tramway)1.17
13170Silver ore mining2.87
42100Site preparation and heavy plant hiring (with operators)2.16
22430Sleepwear, underwear, and infant clothing manufacturing0.74
53230Smash repairing1.13
25450Soap and other detergent manufacturing0.62
21810Soft drink, cordial, and syrup manufacturing0.6
23320Solid paperboard container manufacturing0.73
92510Sound recording studios0.31
84240Special school education0.19
51290Specialised food retailing (not elsewhere classified)1.03
86220Specialist medical services0.08
2192Sphagnum moss processing2.16
21840Spirit manufacturing0.6
52410Sport and camping equipment retailing0.26
93196Sporting and recreational equine activities (not elsewhere classified)2.6
93192Sports and services to sports—boating or yachting0.74
93174Sports and services to sports—community cricket0.74
93170Sports and services to sports—community rugby0.74
93171Sports and services to sports—community rugby league0.74
93193Sports and services to sports—cycling0.74
93195Sports and services to sports—golf0.74
93197Sports and services to sports—motor cycling2.6
93198Sports and services to sports—motor racing2.6
93199Sports and services to sports—netball0.74
93190Sports and services to sports (not elsewhere classified)—community0.74
93175Sports and services to sports (not elsewhere classified)—professional2.6
93194Sports and services to sports—professional cricket6.47
93180Sports and services to sports—professional rugby6.47
93181Sports and services to sports—professional rugby league6.47
93182Sports and services to sports—snow skiing2.6
93184Sports and services to sports—softball or baseball0.74
93185Sports and services to sports—squash or badminton0.74
93186Sports and services to sports—swimming0.74
93187Sports and services to sports—tennis0.74
93188Sports and services to sports—waterskiing0.74
93120Sports grounds and facilities (not elsewhere classified)0.74
27620Spring and wire product manufacturing0.93
4140Squid jigging (including processing on board)2.71
27130Steel pipe and tube manufacturing1.88
66210Stevedoring3.88
26401Stone cutting, dressing, polishing, or shaping1.79
1160Stone fruit growing1.34
67090Storage (not elsewhere classified)1.34
96341Street cleaning services2.73
27490Structural metal product manufacturing (not elsewhere classified)3.74
42240Structural steel erection services2.8
27410Structural steel fabricating3.74
21710Sugar manufacturing0.89
74120Superannuation funds0.09
51100Supermarket and grocery stores1.03
27640Surface coating and finishing2.11
86111Surgical hospital—day surgery0.63
78220Surveying services0.43
22120Synthetic fibre textile manufacturing2.29
25330Synthetic resin manufacturing0.89
51250Takeaway food retailing0.78
61230Taxi and other road passenger transport1.17
61231Taxi organisations (excluding those that provide taxi services)0.43
78290Technical services (not elsewhere classified)0.43
42321Telecommunication line construction and maintenance (within buildings)1.04
71200Telecommunication services0.39
28420Telecommunication, broadcasting, and transceiving equipment manufacturing0.29
91220Television services0.12
26351Terrazzo products1.79
22150Textile finishing2.29
22220Textile floor covering manufacturing2.32
22290Textile product manufacturing (not elsewhere classified)2.29
47210Textile product wholesaling0.4
42430Tiling and carpeting services2.31
23130Timber resawing and dressing2.37
45310Timber wholesaling2.36
1691Tobacco and hops growing1.34
21900Tobacco product manufacturing0.6
47180Tobacco product wholesaling0.9
52420Toy and game retailing0.41
29420Toy and sporting goods manufacturing1.27
47930Toy and sporting goods wholesaling0.4
53130Trailer and caravan dealing0.92
28290Transport equipment manufacturing (not elsewhere classified)0.93
65090Transport (not elsewhere classified)1.79
66410Travel agency services0.18
53240Tyre retailing1.13
84310University education0.19
41221Utility network construction and maintenance services0.61
1130Vegetable growing1.35
86400Veterinary services0.43
95110Video hire outlets0.2
96340Waste collection and disposal services2.73
52550Watch and jewellery retailing0.26
37010Water supply0.61
66220Water transport terminals1.46
47991Wholesaling, all products (excluding storage and handling of goods)0.18
47990Wholesaling (not elsewhere classified)0.61
21830Wine manufacturing0.6
22420Women's and girls' wear manufacturing0.74
23120Wood chipping3.71
23290Wood product manufacturing (not elsewhere classified)1.93
29210Wooden furniture and upholstered seat manufacturing1.27
23230Wooden structural component manufacturing1.93
22110Wool scouring3.08
45110Wool storage and classing0.59
22140Wool textile manufacturing2.29
45111Wool wholesaling0.16
22141Woollen yarns manufacture2.29
92310Zoological and botanic gardens1.08

Schedule 2
Classifications in respect of which downward adjustments to employer levy may be made

rr 20, 27

  • These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).

Industry sectorClassification unit numberClassification unit
Agriculture1110Plant nurseries
 1120Cut flower and flower seed growing
 1130Vegetable growing
 1140Grape growing
 1150Apple and pear growing
 1160Stone fruit growing
 1170Kiwi fruit growing
 1190Fruit growing (not elsewhere classified)
 1191Citrus growing
 1192Berryfruit growing
 1210Grain growing
 1220Grain-sheep and grain-beef cattle farming
 1230Sheep and beef cattle farming
 1240Sheep farming
 1250Beef cattle farming
 1300Dairy cattle farming
 1410Poultry farming—meat
 1420Poultry farming—eggs
 1510Pig farming
 1520Horse farming
 1530Deer farming
 1590Livestock farming (not elsewhere classified)
 1593Beekeeping
 1690Crop and plant growing (not elsewhere classified)
 1691Tobacco and hops growing
 1692Cultivated mushroom growing
 2120Shearing services
 2190Services to agriculture (not elsewhere classified)
Construction37020Sewage and drainage services
 41110House construction
 41120Residential building construction (not elsewhere classified)
 41130Non-residential building construction
 41210Road and bridge construction
 41220Non-building construction and heavy machinery installation (not elsewhere classified)
 42100Site preparation and heavy plant hiring (with operators)
 42101Crane hiring or leasing (with operators)
 42210Concreting services
 42220Bricklaying services
 42230Roofing services
 42240Structural steel erection services
 42310Plumbing services
 42320Electrical services
 42330Air conditioning and heating services
 42340Fire sprinklers—installation
 42341Security and alarm system installation
 42410Plastering and ceiling services
 42420Carpentry services
 42430Tiling and carpeting services
 42440Painting and decorating services
 42450Glazing services
 42590Construction services (not elsewhere classified)
 42592Building completion services (all trades subcontracted)
 77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)
Fishing4110Rock lobster fishing
 4120Prawn fishing
 4130Fishing—finfish trawling (including processing on board)
 4140Squid jigging (including processing on board)
 4150Line fishing (including processing on board)
 4190Marine fishing (not elsewhere classified)
 4191Shellfish and paua fishing (not from cultivated beds)
 4192Seaweed, shellfish, and other seafood hand-gathering (not from a boat)
 4200Aquaculture
Forestry3010Forestry
 3020Logging
 3021Forest products—gathering
 3030Services to forestry (excluding tree cutting and felling)
 3032Pest control services (excluding aerial or wild animal control)
 23110Log sawmilling
 23120Wood chipping
 23130Timber re-sawing and dressing
Motor trades46210Car wholesaling
 46220Commercial vehicle wholesaling
 46230Motor vehicle new part dealing
 46240Motor vehicle dismantling and used part dealing
 53110Car retailing (including associated vehicle servicing)
 53120Motor cycle dealing
 53130Trailer and caravan dealing
 53210Automotive fuel retailing (including associated vehicle servicing)
 53220Automotive electrical services
 53230Smash repairing
 53240Tyre retailing
 53290Automotive repair and services (not elsewhere classified)
Road freight transport61100Road freight transport
 66420Freight forwarding—road, rail, and sea transport
 66430Freight forwarding—air transport
 66490Services to transport (not elsewhere classified)
 71120Courier services

Rebecca Kitteridge,

Acting for Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 April 2006, replace the Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2005 (SR 2005/30).

These regulations specify the employer levy rates for the employers' account. The regulations apply in respect of levies payable for—

  • the period 1 April 2006 to 31 March 2007; and

  • all later tax years.

The levy rates are set according to the classification of an employer's activities. The maximum amount of annual earnings on which an employer levy is payable by an employer in respect of any 1 employee is increased from $94,226 to $96,619 per year.

The regulations state the basis of, and the procedure for making, downward or upward adjustments to the employer levy based on an audit of an employer's safety management practices.

A downward adjustment to the employer levy payable by an employer may be made under a general scheme that is open to all employers or a limited scheme that is only open to employers whose employees have total liable earnings of equal to or less than $380,000 in any tax year or employers who employ 10 or fewer full-time equivalent employees. In addition, employers must be classified in 1 of 6 specified classification units in order to come within the limited scheme.

An employer may apply for, and the Accident Compensation Corporation may make, a downward adjustment to the employer levy payable by an employer under either scheme, but not under both schemes.

The regulations also set, for the purposes of section 244 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (the Act), the relevant exempt amount for any invoice that is issued to an employer for the purpose of the Act and that includes the employer levy. The amount is set at $20.

This means that, under section 244 of the Act, an employer is not liable to pay an amount invoiced in relation to the employer levy if the amount does not exceed $20. Nor is an employer liable to pay any penalties under the Act in respect of non-payment of an amount invoiced in relation to the employer levy if the amount does not exceed $20.


Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 23 March 2006.


Contents

  • 1General

  • 2About this eprint

  • 3List of amendments incorporated in this eprint (most recent first)


Notes
1 General
  • This is an eprint of the Injury Prevention , Rehabilitation, and Compensation (Employer Levy) Regulations 2006. It incorporates all the amendments to the Injury Prevention , Rehabilitation, and Compensation (Employer Levy) Regulations 2006 as at 1 April 2007. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 1 April 2007. Relevant provisions of any amending enactments that contain transitional, savings, or application provisions are also included, after the Principal enactment, in chronological order.

2 About this eprint
  • This eprint has not been officialised. For more information about officialisation, please see "Making online legislation official" under "Status of legislation on this site" in the About section of this website.

3 List of amendments incorporated in this eprint (most recent first)
  • Securities Act (Amendments to Exemption Notices Affecting Investment Adviser Information) Exemption Notice 2008 (SR 2008/60): clause 3(1)