Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2006

  • revoked
  • Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2006: revoked, on 1 April 2007, by reg 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 (Self-Employed Work Account Levies) Regulations 2006

(SR 2006/62)

  • Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) 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

The Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2006 are administered by the Department of Labour.


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

Preliminary

Downward adjustments


1 Title
  • These regulations are the Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) 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
  • (1) In these regulations, unless the context otherwise requires,—

    approved code of practice has the meaning given, to it by section 2(1) of the Health and Safety in Employment Act 1992

    compensation levy means the levy payable by self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208 of the Act, calculated by the Corporation under regulation 13

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

    downward adjustment has the meaning given to it by regulation 20(1)

    income-related part, in relation to the Self-Employed Work Account levy or compensation levy, means the part of that levy that has been calculated and set to provide income benefits for self-employed persons

    non-abatement part means the part of the compensation levy that—

    • (a) has been calculated and set to ensure that the levies paid by self-employed persons and shareholder-employees who purchase weekly compensation under agreements that do not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in circumstances set out in the agreements are sufficient to fully fund the costs arising from the purchase of the compensation; and

    • (b) is payable only by self-employed persons and shareholder-employees who purchase weekly compensation under those agreements

    non-income-related part, in relation to the Self-Employed Work Account levy or compensation levy, means the part of that levy that has been calculated and set to provide non-income benefits for self-employed persons

    Self-Employed Work Account levy means the levy payable by self-employed persons under section 202 of the Act

    tax year has the meaning given to it by section OB 1 of the Income Tax Act 2004.

    (2) The classification unit of a person with earnings as a shareholder-employee to whom, by virtue of section 190(2) of the Act, these regulations apply as if he or she were a self-employed person is the appropriate classification unit specified in regulations made for the purposes of section 170(1) of the Act.

    (3) For the purposes of Schedule 5, a reference to a person having access to information is a reference to that person having at the person's workplace the means to access (for example, by way of the Internet), or obtaining a copy of, all or any of the following:

    • (a) any relevant enactment:

    • (b) any approved codes of practice:

    • (c) any relevant codes of practice:

    • (d) any relevant guidelines:

    • (e) any hazard profile and solution sheets published by the Corporation.

    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
General

  • 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 levies relate
  • (1) The following periods are prescribed for the purposes of these regulations:

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

    • (b) every later period commencing on 1 April in any year and ending with the close of 31 March in the next year.

    (2) The Self-Employed Work Account levy and the compensation levy relate to the periods 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).

5 Self-Employed Work Account levy
  • (1) The Self-Employed Work Account levy payable by a self-employed person must be paid at the levy rate applying to the classification unit in which he or she is classified in Schedule 1.

    (2) The amount of a Self-Employed Work Account levy is calculated using the following formula:

    a + b

    where—

    • a is the amount of income-related part calculated according to regulation 6

    • b is the amount of non-income-related part calculated according to regulation 7.

    (3) The Self-Employed Work Account levy payable by a self-employed person under subclause (1) is subject to any adjustments under 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 Income-related part of Self-Employed Work Account levy
  • The amount of the income-related part of the Self-Employed Work Account levy is calculated using the following formula:

    .

    where—

    • c is—

      • (i) the amount of earnings derived by the self-employed person in the 2005/06 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b); or

      • (ii) if regulation 10 applies, the appropriate amount stated in regulation 10(2)

    • d is the appropriate income-related part rate stated in Schedule 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).

7 Non-income-related part of Self-Employed Work Account levy
  • The amount of the non-income-related part of the Self-Employed Work Account levy is the greater of the following amounts:

    • (a) $32:

    • (b) an amount calculated using the following formula:

      .

      where—

      • e is the lesser of the following amounts:

        • (i) either—

          • (A) the amount of earnings derived by the self-employed person in the 2005/06 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b); or

          • (B) if regulation 10 applies, the appropriate amount stated in regulation 10(2):

        • (ii) $18,720

      • f is the appropriate non-income-related part rate stated in Schedule 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).

8 Levy rates
  • (1) The levy rate for each classification unit is stated—

    • (a) in Schedule 1, for the Self-Employed Work Account levy; and

    • (b) in Schedule 2, for the compensation levy.

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

9 Maximum earnings on which levies payable
  • The maximum amount of self-employed earnings in the 2005/06 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b), on which a Self-Employed Work Account levy or compensation levy is payable by a self-employed person is $94,226.

    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 Minimum levies to be paid by certain people earning less than stated amount or without earnings history
  • (1) This regulation applies to a person who, in the 2005/06 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b),—

    • (a) works for an average of more than 30 hours a week as a self-employed person; and

    • (b) either—

      • (i) earns less than the amount stated in subclause (2) for a person of his or her age on the last day of that tax year; or

      • (ii) cannot provide an amount of earnings as a self-employed person, because he or she did not have earnings as a self-employed person in that tax year.

    (2) The amount referred to in subclause (1) is—

    • (a) $18,720 for a person who is aged 18 or over on the last day of that tax year:

    • (b) $14,976 for a person who is aged under 18 on the last day of 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).

11 Collection of Self-Employed Work Account levy
  • The Self-Employed Work Account levy is payable in advance, and may be collected by the Corporation at any time on or after the commencement of the period to which it relates.

    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
Persons purchasing compensation

  • 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 Application of this Part
  • This Part applies to a self-employed person or shareholder-employee who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 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).

13 Corporation to determine compensation levy
  • (1) The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 2 for the classification unit in which the person is classified.

    (2) The Corporation must calculate the compensation levy payable by the person using the following formula:

    g + h + i

    where—

    • g is the amount of income-related part calculated according to regulation 14

    • h is the amount of non-income-related part calculated according to regulation 15

    • i is either—

      • (i) the amount of non-abatement part calculated under regulation 16, if that regulation applies; or

      • (ii) 0, if regulation 16 does not apply.

    (3) The Corporation may estimate the amount of item c in the formula set out in regulations 14 and 16 if—

    • (a) it is necessary to calculate item g or item i in the formula set out in subclause (2); and

    • (b) the Corporation cannot readily ascertain those amounts.

    (4) An estimate under subclause (3) must not be less than the appropriate amount stated in regulation 10(2).

    (5) The compensation levy payable by a person under subclause (1) is subject to any adjustments under 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).

14 Income-related part
  • The income-related part of the compensation levy payable by a person to whom this Part applies is calculated using the following formula:

    .

    where—

    • c is—

      • (i) the same amount as item c in the formula set out in regulation 6; or

      • (ii) the Corporation's estimate of that amount under regulation 13(3)

    • j is the agreed level of compensation purchased by the person under section 208 of the Act adjusted to an annual equivalent figure

    • k is the appropriate income-related part rate stated in Schedule 2

    • L is either—

      • (i) 0, if item j is less than 80% of item c; or

      • (ii) the age-related discount stated in Schedule 3 that corresponds to the age of the person if item j is 80% or more of item c.

    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 Non-income-related part
  • The non-income-related part of the compensation levy payable by a person to whom this Part applies is the greater of the following amounts:

    • (a) $32:

    • (b) an amount calculated using the following formula:

    .

    where—

    • m is the lesser of—

      • (i) item j in the formula set out in regulation 14; and

      • (ii) $14,976

    • n is the appropriate non-income-related part rate stated in Schedule 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).

16 Non-abatement part
  • (1) This regulation applies only to a person to whom this Part applies who purchases weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in circumstances set out in the agreement.

    (2) The amount of non-abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formula:

    .

    where—

    • c is—

      • (i) the same amount as item c in the formula set out in regulation 6; or

      • (ii) the Corporation's estimate of that amount under regulation 13(3)

    • j is the same amount as item j in the formula set out in regulation 14

    • L is the same amount as item L in the formula set out in regulation 14

    • p is the appropriate non-abatement part rate stated in Schedule 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).

17 Self-employed person must pay either compensation levy or Self-Employed Work Account levy
  • Nothing in these regulations limits or affects the obligation of a self-employed person to pay a Self-Employed Work Account levy for any period for which no agreement under section 208 of the Act has effect in relation to the person.

    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
Adjustments to Self-Employed Work Account levy based on self-employed person's safety management capabilities

  • 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).

Preliminary

18 Interpretation
  • In this Part, unless the context otherwise requires,—

    applicant means an applicant for a downward adjustment

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

    auditor means a person who conducts an audit for the Corporation for the purposes of this Part

    criteria for a downward adjustment means the criteria referred to in regulation 20(1)(b)

    downward audit has the meaning given to it by regulation 21(1)

    health and safety procedures includes—

    • (a) hazard identification and management; and

    • (b) incident investigation; and

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

    • (d) emergency management procedures

    prescribed adjustment period has the meaning given to it by regulation 25(3)

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

    • (a) that is relevant to the self-employed person's work-place; and

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

    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).

19 Application of this Part
  • This Part applies to a person who—

    • (a) is either 1 of the following:

      • (i) has earnings as a self-employed person that are equal to or less than $380,000 in any tax year; or

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

    • (b) is classified in 1 of the classification units specified in Schedule 4; and

    • (c) satisfies the Corporation that he or she has a relevant industry health and safety management background; and

    • (d) allows a downward audit (which may include an on-site audit) to be conducted of his or her safety management capabilities.

    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).

Downward adjustments

20 Downward adjustments
  • (1) The Corporation may adjust down the Self-Employed Work Account levy or the compensation levy payable by a self-employed person (a downward adjustment) if it is satisfied that—

    • (a) the self-employed person is a person to whom this Part applies; and

    • (b) the self-employed person's safety management capabilities meet the following criteria for a downward adjustment:

      • (i) the general criteria specified in Part 1 of Schedule 5; and

      • (ii) the specific criteria specified in Part 2 of Schedule 5 for the classification unit in which the self-employed person is classified.

    (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).

21 Basis for downward adjustments
  • (1) A downward adjustment is based on an audit of the self-employed person's safety management capabilities against the criteria for a downward adjustment (a downward audit).

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

    (3) The 30-day period begins when the auditor notifies the self-employed person of the safety management capabilities 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).

22 Self-employed person may apply for downward adjustment
  • (1) A self-employed person may apply to the Corporation for a downward adjustment.

    (2) The application must include—

    • (a) a declaration by the applicant that he or she is a person to whom this Part applies; and

    • (b) satisfactory evidence that the applicant has a relevant industry health and safety management background; and

    • (c) a self-assessment by the applicant of his or her safety management capabilities that shows that the applicant has identified and managed hazards in his or her work-place in accordance with the criteria for a downward adjustment; and

    • (d) a declaration by the applicant that he or she believes that his or her safety management capabilities meet those criteria.

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

    (2) After receiving an application for a downward adjustment, the Corporation must—

    • (a) decide whether the applicant is a person to whom this Part applies; and

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

    (3) The Corporation—

    • (a) may consider the declarations referred to in regulation 22(2) in making any decision under subclause (2); and

    • (b) must give the applicant 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).

24 Audits
  • (1) An auditor may conduct a downward audit by either or both of the following means:

    • (a) assessing the documentation included in the application for a downward adjustment under regulation 22 (whether on the papers or by means of an interview of the applicant):

    • (b) an on-site audit of the applicant's safety management capabilities (for example, the practices used in the applicant's workplace).

    (2) To avoid doubt, subclause (1) does not require an auditor to conduct an on-site audit before determining whether the applicant's safety management capabilities meet the criteria for a downward adjustment.

    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 Application of downward adjustments
  • (1) If the Corporation decides to make a downward adjustment, the appropriate adjustment must be applied to the Self-Employed Work Account levy or the compensation levy payable by the self-employed person during the prescribed adjustment period.

    (2) Subclause (1) is subject to regulations 27, 28, and 29(2).

    (3) Prescribed adjustment period means the period comprising—

    • (a) the tax year in which the self-employed person's application for the downward adjustment 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).

26 Self-employed person for whom downward adjustment is made must submit annual declaration
  • (1) The Corporation must send to every self-employed person for whom the Corporation has made a downward adjustment a written notice that the self-employed person is required to submit to the Corporation a declaration under subclause (3).

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

    (3) The self-employed person 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) the self-employed person is a person to whom this Part continues to apply on the basis that the self-employed person continues to meet the requirements in regulation 19(a) to (c); and

    • (b) the self-employed person's self-assessment that was included, in accordance with regulation 22(2)(c), in his or her application for the downward adjustment continues to reflect the self-employed person's safety management capabilities.

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

27 Consequences of failure to submit annual declaration
  • (1) If a self-employed person for whom the Corporation has made a downward adjustment fails to submit a declaration required by regulation 26(3) within the time required by that regulation, 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 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 self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation 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 self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Self-Employed Work Account levy or compensation levy payable by the self-employed person 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 self-employed person.

    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 if annual declaration discloses self-employed person is no longer person to whom this Part applies or self-assessment no longer current
  • (1) This regulation applies if a declaration submitted by a self-employed person under regulation 26(3) discloses that—

    • (a) the self-employed person is no longer a person to whom this Part applies on the basis that the self-employed person no longer meets the requirements in regulation 19(a) to (c); or

    • (b) the self-employed person's self-assessment that was included, in accordance with regulation 22(2)(c), in his or her application for the downward adjustment no longer reflects the self-employed person's safety management capabilities.

    (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 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 1 March in that tax year).

    (4) If the Corporation cancels the downward adjustment under subclause (2)(a) after the self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation 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 self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Self-Employed Work Account levy or compensation levy payable by the self-employed person 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 self-employed person.

    (7) If subclause (1)(a) applies, the self-employed person may not make a new application for a downward adjustment until he or she becomes a self-employed person to whom this Part applies.

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

    (9) Subclause (8) is subject to regulation 30(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).

29 Corporation may require further audit in certain circumstances
  • (1) The Corporation may require a self-employed person to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment took effect,—

    • (a) there has been a fatal or serious injury at the self-employed person's workplace; or

    • (b) there has been a cluster of injuries at the self-employed person's workplace; or

    • (c) the Corporation has received complaints about safety standards at the self-employed person's workplace; or

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

      • (i) the self-employed person is not a person to whom this Part applies; or

      • (ii) the self-employed person's self-assessment that was included, in accordance with regulation 22(2)(c), in his or her application for the downward adjustment does not reflect the self-employed person's safety management capabilities; or

    • (e) the ownership or control of the self-employed person's business has changed.

    (2) If the self-employed person's safety management capabilities fail to meet the criteria for a downward adjustment 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 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 self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation 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 self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Self-Employed Work Account levy or compensation levy payable by the self-employed person 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 self-employed person.

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

    • (a) a self-employed person applies for a downward adjustment and the Corporation decides not to make a downward adjustment because—

      • (i) the self-employed person is not a person to whom this Part applies; or

      • (ii) the self-employed person's safety management capabilities do not meet the criteria for a downward adjustment; or

    • (b) the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 27, 28, or 29.

    (2) If the self-employed person 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 the 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).

31 Administration of downward adjustments
  • If the Corporation decides to make a downward adjustment after the self-employed person has paid the Self-Employed Work Account levy or the compensation levy for a tax year during the prescribed adjustment period, the Corporation—

    • (a) must pay the amount of the downward adjustment to the self-employed person if—

      • (i) the self-employed person so requests; and

      • (ii) after the downward adjustment, the self-employed person's account is more than $100 in credit; or

    • (b) otherwise, must credit the amount of the adjustment to the self-employed person's account to be offset against payment of the Self-Employed Work Account levy or the compensation levy for the next tax year during the prescribed adjustment period.

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

    • (a) a decision about whether a self-employed person is a person to whom this Part applies:

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

    • (c) a decision about whether to cancel a downward adjustment:

    • (d) a decision about whether to discontinue a downward adjustment.

    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).

33 Levies exclusive of GST
  • The amounts of the levies calculated under these regulations are exclusive of the goods and services tax payable on them.

    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 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 a self-employed person for the purposes of the Act and that includes the Self-Employed Work Account levy is set at $50.

    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 Revocation and saving
  • (1) The Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2005 (SR 2005/65) are revoked.

    (2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2005 continue to apply in respect of 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 for Self-Employed Work Account

rr 5, 6, 7, 8(1)(a)

  • 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 unitIncome-related part rate per $100 of earningsNon-income-related part rate per$100 of earnings
  $$
57100Accommodation0.741.06
78420Accounting services0.040.19
78510Advertising services0.270.25
02130Aerial agricultural, horticultural, silvicultural, farming,and pest control services3.897.49
86130Aged care0.951.51
28610Agricultural machinery manufacturing1.612.90
42330Air conditioning and heating services1.001.91
28240Aircraft manufacturing and repair0.290.32
27210Alumina production1.071.56
27310Aluminium rolling, drawing,and extruding0.791.56
27220Aluminium smelting1.071.56
86330Ambulance services0.350.41
27691Ammunition manufacturing0.411.06
02191Animal or pet boarding0.320.25
52520Antique and used goods retailing0.721.00
01150Apple and pear growing0.651.66
04200Aquaculture1.803.25
27420Architectural aluminium product manufacturing0.791.56
78210Architectural services0.040.19
26291Art pottery manufacturing0.450.97
28321Artificial joints, eyes, and limbs manufacturing0.230.38
28190Automotive component manufacturing (not elsewhere classified)0.471.22
28130Automotive electrical and instrument manufacturing0.471.22
53220Automotive electrical services0.440.88
53210Automotive fuel retailing (including associated vehicle servicing)0.440.88
53290Automotive repair and services (not elsewhere classified)0.991.62
21130Bacon, ham, and smallgoods manufacturing1.092.51
73210Bank operation0.160.19
27110Basic iron and steel manufacturing0.752.02
27290Basic non-ferrous metal manufacturing (not elsewhere classified)1.071.56
28530Battery manufacturing0.290.32
01250Beef cattle farming2.033.61
01593Beekeeping2.023.61
21820Beer and malt manufacturing0.270.58
01192Berryfruit growing0.651.66
21630Biscuit manufacturing0.370.67
42591Blinds installation or repair service0.721.00
86391Blood bank operation0.210.31
28220Boatbuilding (all vessels 50 tonnes displacement and under)1.122.10
47940Book and magazine wholesaling0.200.27
24231Book and other publishing (excluding printing)0.130.19
24230Book and other publishing (including printing)0.330.25
51240Bread and cake retailing0.630.77
21610Bread manufacturing0.370.67
42220Bricklaying services2.653.77
42592Building completion services (all trades subcontracted)0.320.25
73220Building societies0.160.19
45390Building supplies wholesaling (not elsewhere classified)0.430.63
78540Business administrative services0.270.25
96210Business and professional associations0.110.19
46140Business machine wholesaling (not elsewhere classified)0.120.19
78550Business management services0.270.25
78690Business services (not elsewhere classified)0.320.25
57300Cafes and restaurants0.741.06
21620Cake and pastry manufacturing—non-retail0.551.00
53110Car retailing (including associated vehicle servicing)0.440.88
46210Car wholesaling0.120.19
22320Cardigan and pullover manufacturing0.270.32
42420Carpentry services2.653.77
21114Casings manufacturing0.430.95
93220Casinos operation0.160.46
26310Cement and lime manufacturing1.251.87
73100Central bank operation0.160.19
81110Central government, including crown entities and commissions—operation (not elsewhere classified)0.060.19
26220Ceramic industrial product manufacturing0.450.97
26290Ceramic product manufacturing (not elsewhere classified)0.450.97
26230Ceramic tile and pipe manufacturing0.450.97
21520Cereal food and baking mix manufacturing0.551.00
45120Cereal grain wholesaling0.721.14
25490Chemical product manufacturing (not elsewhere classified)0.360.46
45230Chemical wholesaling0.120.19
87100Child care services0.300.25
86360Chiropractic services0.210.31
01191Citrus growing0.651.66
26210Clay brick manufacturing0.450.97
78660Cleaning services1.111.40
22490Clothing manufacturing (not elsewhere classified)0.420.77
52210Clothing retailing0.240.35
47220Clothing wholesaling0.130.25
57400Clubs-hospitality0.741.06
11010Coal mining-opencast1.804.26
11011Coal mining-underground1.804.26
84230Combined primary and secondary education0.130.19
78520Commercial art and display services0.270.25
77121Commercial property body corporates0.320.25
77120Commercial property operators and developers (excluding construction)0.320.25
28670Commercial space heating and cooling equipment manufacturing1.031.68
46220Commercial vehicle wholesaling0.552.16
87290Community and non-residential care services (not elsewhere classified)0.811.50
96291Community based multi-functional activities (not elsewhere classified)0.270.32
86340Community health centre operation0.210.31
28410Computer and business machine manufacturing0.230.38
78340Computer consultancy services0.040.19
78330Computer maintenance services0.040.19
46130Computer wholesaling0.120.19
26340Concrete pipe and box culvert manufacturing1.251.87
26350Concrete product manufacturing (not elsewhere classified)1.251.87
26330Concrete slurry manufacturing1.251.87
42210Concreting services2.653.77
47160Confectionery and soft drink wholesaling0.721.14
21720Confectionery manufacturing0.551.00
14190Construction material mining (not elsewhere classified)1.804.26
42590Construction services (not elsewhere classified)2.653.77
78230Consulting engineering services0.270.25
78670Contract packing services (not elsewhere classified)0.390.45
27230Copper, silver, lead, and zinc—smelting and refining1.071.56
96320Corrective centres0.480.67
23330Corrugated paperboard container manufacturing0.330.47
25460Cosmetic and toiletry preparation manufacturing0.330.50
22130Cotton textile manufacturing1.571.78
87291Counselling services (not elsewhere classified)0.210.31
71120Courier services1.473.35
52591Craft and gift retailing (not elsewhere classified)0.240.35
42101Crane hiring or leasing (with operators)1.201.87
92420Creative arts0.220.25
73230Credit union operation0.160.19
01690Crop and plant growing (not elsewhere classified)0.651.66
01692Cultivated mushroom growing0.651.66
66440Customs agency and freight brokerage services0.170.27
01120Cut flower and flower seed growing0.651.66
01300Dairy cattle farming2.033.61
47130Dairy produce wholesaling0.721.14
21290Dairy product manufacturing (not elsewhere classified)1.092.51
78310Data processing services0.040.19
01530Deer farming2.033.61
82000Defence1.260.50
75210Dental insurance provision0.160.19
86230Dental services0.210.31
28322Dentures fabrication0.230.38
52100Department stores0.230.25
73290Deposit taking financiers (not elsewhere classified)0.160.19
93112Dog racing2.372.25
52340Domestic appliance retailing0.230.25
52330Domestic hardware and houseware retailing0.721.00
28520Electric cable and wire manufacturing1.031.68
28540Electric light manufacturing0.290.32
28541Electric sign manufacturing0.290.32
46150Electrical and electronic equipment wholesaling (not elsewhere classified)0.120.19
28590Electrical equipment manufacturing (not elsewhere classified)0.290.32
42320Electrical services1.021.81
36102Electricity energy supply0.100.27
36100Electricity generation0.100.27
36101Electricity line system operation1.051.83
36103Electricity line system operation (excluding maintenance and construction)0.100.27
28490Electronic equipment manufacturing (not elsewhere classified)0.290.32
78610Employment services (candidate or contractor placement—no on-hired employees)0.270.25
78622Employment services (on-hired employees—mixed classification assignments, minimum 30% office work)0.831.17
78621Employment services (on-hired employees—non-office work assignments, including up to 30% office work)2.653.77
78620Employment services (on-hired employees—only office work assignments)0.270.25
25410Explosive manufacturing0.360.46
52230Fabric and other soft goods retailing0.240.35
27690Fabricated metal product manufacturing (not elsewhere classified)2.013.27
23220Fabricated wood manufacturing0.761.73
78661Facilities management and cleaning services—contract (not elsewhere classified)1.111.40
46110Farm and construction machinery wholesaling0.552.16
45190Farm produce and supplies wholesaling (not elsewhere classified)0.400.93
22612Fellmongery1.653.32
25310Fertiliser manufacturing0.550.82
91120Film and video distribution0.150.32
91110Film and video production0.150.32
75110Financial asset broking services0.160.19
73400Financial asset investors0.160.19
96330Fire brigade services0.540.19
42340Fire sprinklers—installation1.001.91
52592Firewood, coal, and coke retailing0.721.00
47140Fish wholesaling0.631.32
04130Fishing—finfish trawling (including processing on board)4.656.27
52320Floor covering retailing0.721.00
47330Floor covering wholesaling0.430.63
21510Flour mill product manufacturing0.551.00
52540Flower retailing0.240.35
21790Food manufacturing (not elsewhere classified)0.430.95
28630Food processing machinery manufacturing1.031.68
22500Footwear manufacturing0.470.99
52220Footwear retailing0.240.35
47230Footwear wholesaling0.200.27
81300Foreign government representation0.060.19
03031Forest nursery—operation or service0.651.66
03021Forest products—gathering1.803.25
03010Forestry4.107.26
66430Freight forwarding—air transport0.591.45
66420Freight forwarding—road, rail,and sea transport1.201.87
51210Fresh meat, fish, and poultry retailing0.630.77
21300Fruit and vegetable processing1.082.01
51220Fruit and vegetable retailing0.630.77
47150Fruit and vegetable wholesaling0.721.14
01190Fruit growing (not elsewhere classified)0.651.66
95240Funeral directors, crematoria,and cemeteries0.160.27
29290Furniture manufacturing (not elsewhere classified)1.301.66
52310Furniture retailing0.721.00
47320Furniture wholesaling0.430.63
93290Gambling services (not elsewhere classified)0.160.46
52530Garden equipment retailing0.721.00
95250Gardening and turf management services2.373.13
36200Gas supply0.521.06
74220General insurance0.160.19
86210General practice medical services0.030.19
26100Glass and glass product manufacturing0.450.97
42450Glazing services2.392.92
13140Gold mining—opencast1.804.26
13141Gold mining—underground1.804.26
01210Grain growing0.651.66
67010Grain storage0.901.26
01220Grain-sheep and grain-beef cattle farming2.033.61
01140Grape growing0.651.66
14110Gravel and sand quarrying1.804.26
47190Grocery wholesaling (not elsewhere classified)0.721.14
92391Guiding service operation—outdoor pursuits2.382.25
95260Hairdressing and beauty salons0.390.45
27610Hand tool and general hardware manufacturing2.013.27
74210Health insurance0.160.19
86390Health services (not elsewhere classified)0.220.35
28491Hearing aid manufacturing0.230.38
77301Holder investor farms and farm animals0.320.25
01520Horse farming5.348.58
93111Horse or dog racing club operations (including national controlling bodies)0.771.17
93113Horse racing—harness racing5.338.58
93110Horse racing (not elsewhere classified)5.338.58
22310Hosiery manufacturing0.270.32
86110Hospitals (excluding psychiatric and continuing geriatric care)0.370.47
41110House construction2.653.77
28510Household appliance manufacturing0.290.32
47310Household appliance wholesaling0.200.27
52610Household equipment repair services—electrical and electronic0.721.00
52690Household equipment repair services (not elsewhere classified)0.721.00
47390Household goods wholesaling (not elsewhere classified)0.430.63
02200Hunting and trapping3.897.49
21220Ice cream manufacturing1.092.51
25320Industrial gas manufacturing0.180.38
28690Industrial machinery and equipment manufacturing (not elsewhere classified)1.612.90
78320Information storage and retrieval services0.040.19
25470Ink manufacturing0.360.46
63030Inland water transport (except passenger only)1.171.46
63031Inland water transport (passenger only)1.171.46
25350Inorganic industrial chemical manufacturing (not else-where classified)0.180.38
96290Interest groups (not elsewhere classified)0.110.19
63020International and coastal water transport (vessels 45 metres length and under or 500 tonnes displacement and under)1.171.46
63010International and coastal water transport (vessels over 45 metres length and 500 tonnes displacement)0.882.71
27120Iron and steel casting and forging2.202.43
13110Iron sands mining1.804.26
29410Jewellery and silverware manufacturing0.230.38
47920Jewellery and watch wholesaling0.200.27
81200Justice0.030.19
87221Juvenile detention centre operation0.480.67
01170Kiwi fruit growing0.651.66
22390Knitting mill product manufacturing (not elsewhere classified)0.270.32
96220Labour associations operation0.110.19
42510Landscaping services2.373.13
95210Laundries and dry-cleaners0.611.21
22620Leather and leather substitute product manufacturing0.270.32
22611Leather tanning and fur dressing (excluding fellmongery)1.653.32
78410Legal services0.040.19
92100Libraries0.220.25
74110Life insurance0.160.19
28650Lifting and material handling equipment manufacturing1.031.68
04150Line fishing (including processing on board)4.656.26
51230Liquor retailing0.630.77
47170Liquor wholesaling0.120.19
01590Livestock farming (not elsewhere classified)2.023.61
81130Local government operation (not elsewhere classified)0.200.19
23110Log sawmilling3.113.96
03020Logging4.117.27
61210Long distance bus transport0.460.82
93210Lotteries operation0.160.46
28640Machine tool and part manufacturing1.031.68
46190Machinery and equipment wholesaling (not elsewhere classified)0.200.41
22210Made-up textile product manufacturing0.470.99
29490Manufacturing (not elsewhere classified)1.301.66
52450Marine equipment retailing0.440.88
04190Marine fishing (not elsewhere classified)1.803.25
78530Market research services0.040.19
86351Massage therapy services0.210.31
29230Mattress manufacturing (excluding rubber)1.301.66
21111Meat inspection services1.661.16
21110Meat processing4.475.26
47110Meat wholesaling0.631.32
28320Medical and surgical equipment manufacturing0.230.38
25430Medicinal and pharmaceutical product manufacturing0.330.50
22410Men's and boys' wear manufacturing0.420.77
45220Metal and mineral wholesaling0.411.06
27510Metal container manufacturing0.791.56
13190Metal ore mining (not elsewhere classified)1.804.26
86132Midwifery services0.811.02
21210Milk and cream processing1.092.51
51260Milk vending—home delivery service1.463.35
15130Mineral exploration—own account1.804.26
15140Mineral exploration services1.804.26
13150Mineral sand mining1.804.26
14200Mining (not elsewhere classified)1.804.26
28620Mining and construction machinery manufacturing1.612.90
73240Money market dealers0.160.19
91130Motion picture exhibition0.150.32
53120Motor cycle dealing0.440.88
28120Motor vehicle body manufacturing1.612.90
46240Motor vehicle dismantling and used part dealing0.721.00
77410Motor vehicle hiring0.110.19
28110Motor vehicle manufacturing0.471.22
46230Motor vehicle new part dealing0.440.88
92200Museums0.220.25
92410Music and theatre productions0.220.25
24211Newspaper publishing (excluding printing)0.130.19
24210Newspaper publishing (including printing)0.330.25
52430Newspaper, book, and stationery retailing0.240.35
41220Non-building construction and heavy machinery installation (not elsewhere classified)1.582.52
27330Non-ferrous metal casting1.452.90
27320Non-ferrous metal rolling,drawing, and extruding (not elsewhere classified)1.452.90
27650Non-ferrous pipe fitting manufacturing0.791.56
77300Non-financial asset investors0.320.25
26400Non-metallic mineral product manufacturing (not else-where classified)1.251.87
41130Non-residential building construction2.653.77
64030Non-scheduled air transport0.902.67
86131Nursing bureau0.811.02
27630Nut, bolt, screw, and rivet manufacturing0.411.06
77431Office equipment and fittings hiring0.170.27
21400Oil and fat manufacturing1.082.01
12000Oil and gas extraction0.180.38
86320Optometry and optical dispensing0.030.19
25340Organic industrial chemical manufacturing (not elsewhere classified)0.550.82
84400Other education0.130.19
73300Other financiers0.160.19
15200Other mining services1.804.26
24221Other periodical publishing (excluding printing)0.130.19
24220Other periodical publishing (including printing)0.330.25
93300Other recreation services0.771.17
77420Other transport equipment leasing0.831.17
25420Paint manufacturing0.360.46
42440Painting and decorating services2.392.92
23340Paper bag and sack manufacturing0.330.47
23390Paper product manufacturing (not elsewhere classified)0.330.47
47950Paper product wholesaling0.200.27
24110Paper stationery manufacturing0.330.47
66110Parking services0.390.45
87292Parole or probationary services0.030.19
86310Pathology services0.210.31
92520Performing arts venues0.220.25
95190Personal and household goods hiring (not elsewhere classified)0.390.27
95290Personal services (not elsewhere classified)0.390.45
78650Pest control services1.803.25
03032Pest control services (excluding aerial or wild animal control)1.803.25
25440Pesticide manufacturing0.330.50
25200Petroleum and coal product manufacturing (not elsewhere classified)0.550.82
15121Petroleum and natural gas drilling services1.582.52
15110Petroleum and natural gas exploration0.550.82
15120Petroleum and natural gas exploration services0.550.82
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.120.19
25100Petroleum refining0.180.38
47960Pharmaceutical and toiletry wholesaling0.120.19
52510Pharmaceutical, cosmetic, and toiletry retailing0.240.35
28310Photographic and optical goods manufacturing0.230.38
52440Photographic equipment retailing0.240.35
47910Photographic equipment whole-saling0.200.27
95220Photographic film processing0.240.35
95230Photographic studios0.040.19
86350Physiotherapy services0.210.31
01510Pig farming2.023.61
65010Pipeline transport0.180.38
77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)0.831.17
01110Plant nurseries0.651.66
26320Plaster product manufacturing1.251.87
42410Plastering and ceiling services2.392.92
25630Plastic bag and film manufacturing0.691.12
25610Plastic blow-moulded product manufacturing0.691.12
25620Plastic extruded product manufacturing0.691.12
25650Plastic foam product manufacturing0.691.12
25660Plastic injection-moulded product manufacturing0.691.12
25661Plastic product manufacturing (not elsewhere classified)0.691.12
25640Plastic product rigid fibre reinforced manufacturing0.691.12
42310Plumbing services1.362.55
23210Plywood and veneer manufacturing1.912.65
96310Police services0.640.27
84320Polytechnic and other tertiary institutional education0.130.19
66230Port operators1.171.46
71110Postal services0.941.79
47120Poultry and smallgoods whole-saling0.631.32
01420Poultry farming—eggs0.831.90
01410Poultry farming—meat0.831.89
21120Poultry processing1.662.67
04120Prawn fishing4.596.19
29190Prefabricated building manufacturing (not elsewhere classified)1.912.65
29110Prefabricated metal building manufacturing1.381.26
21740Prepared animal and bird feed manufacturing0.370.67
84100Preschool education0.300.25
84210Primary education0.130.19
24120Printing0.330.25
97000Private households employing staff0.390.45
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.230.38
46120Professional equipment wholesaling0.120.19
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)0.370.47
57200Pubs, taverns, and bars0.741.06
23310Pulp, paper, and paperboard manufacturing0.761.73
28660Pump and compressor manufacturing1.031.68
91210Radio services0.150.32
86392Radiology and medical imaging services0.210.31
62000Rail transport0.882.71
28230Railway equipment manufacturing1.612.90
77200Real estate agents0.170.27
24300Recorded media manufacturing and publishing0.230.38
52350Recorded music retailing0.240.35
92390Recreational parks and gardens0.630.75
96100Religious organisations0.110.19
41120Residential building construction (not elsewhere classified)2.653.77
87220Residential care services (not elsewhere classified)0.951.51
77111Residential property body corporates0.320.25
77110Residential property operators and developers (excluding construction)0.320.25
87222Residential refuge operation0.210.31
71111Retail postal services0.240.35
52590Retailing (not elsewhere classified)0.721.00
87211Retirement village operation (with rest home or hospital facilities)0.811.50
87210Retirement village operation (without rest home or hospital facilities)0.811.50
41210Road and bridge construction1.582.52
61100Road freight transport1.473.35
04110Rock lobster fishing4.646.26
42230Roofing services2.653.77
22230Rope, cordage, and twine manufacturing1.573.67
25590Rubber product manufacturing (not elsewhere classified)0.871.35
29491Rubber stamp manufacturing0.230.38
25510Rubber tyre manufacturing1.111.91
14201Salt harvesting0.550.82
21791Salt manufacturing—cooking or table0.430.95
64020Scheduled domestic air transport0.591.45
64010Scheduled international air transport0.591.45
78100Scientific research0.270.25
24121Screen printing0.330.25
21730Seafood processing (other than on board vessels)1.662.67
04192Seaweed, shellfish, and other seafood hand-gathering (not from a boat)1.803.25
84220Secondary education0.130.19
78630Secretarial services0.270.25
42341Security and alarm system installation1.021.81
78640Security and investigative services (excluding police)0.500.77
02190Services to agriculture (not elsewhere classified)1.803.25
66300Services to air transport0.591.45
75190Services to finance and investment (not elsewhere classified)0.160.19
03030Services to forestry (excluding tree cutting and felling)3.917.53
75200Services to insurance0.160.19
24130Services to printing0.330.25
66190Services to road transport (not elsewhere classified)1.201.87
92590Services to the arts (not elsewhere classified)0.220.25
66490Services to transport (not elsewhere classified)1.201.87
66290Services to water transport (not elsewhere classified)1.171.46
37020Sewage and drainage services0.501.37
02120Shearing services3.924.28
01230Sheep and beef cattle farming2.023.61
01240Sheep farming2.023.61
29220Sheet metal furniture manufacturing1.612.90
27590Sheet metal product manufacturing (not elsewhere classified)1.262.47
04191Shellfish and paua fishing (not from cultivated beds)2.043.29
28210Shipbuilding (all vessels over 50 tonnes displacement)1.233.74
66291Shipping agency services (excluding handling of goods)0.170.27
61220Short distance bus transport (including tramway)0.460.82
13170Silver ore mining1.804.26
42100Site preparation and heavy plant hiring (with operators)1.582.52
22430Sleepwear, underwear, and infant clothing manufacturing0.420.77
53230Smash repairing0.991.62
25450Soap and other detergent manufacturing0.330.50
21810Soft drink, cordial, and syrup manufacturing0.270.58
23320Solid paperboard container manufacturing0.330.47
92510Sound recording studios0.220.25
84240Special school education0.130.19
51290Specialised food retailing (not elsewhere classified)0.630.77
86220Specialist medical services0.030.19
02192Sphagnum moss processing1.803.25
21840Spirit manufacturing0.270.58
52410Sport and camping equipment retailing0.240.35
93196Sporting and recreational equine activities (not else-where classified)3.745.90
93192Sports and services to sports—boating or yachting0.771.17
93174Sports and services to sports—community cricket0.771.17
93170Sports and services to sports—community rugby0.771.17
93171Sports and services to sports—community rugby league0.771.17
93193Sports and services to sports—cycling0.771.17
93195Sports and services to sports—golf0.771.17
93197Sports and services to sports—motor cycling2.372.25
93198Sports and services to sports motor racing2.372.25
93199Sports and services to sports—netball0.771.17
93194Sports and services to sports—professional cricket5.377.06
93180Sports and services to sports—professional rugby5.378.82
93181Sports and services to sports—professional rugby league5.378.82
93182Sports and services to—sports snow skiing2.372.25
93184Sports and services to sports—softball or baseball0.771.17
93185Sports and services to sports squash or badminton0.771.17
93186Sports and services to sports—swimming0.771.17
93187Sports and services to sports—tennis0.771.17
93188Sports and services to sports—water skiing0.771.17
93190Sports and services to sports (not elsewhere classified)—community0.771.17
93175Sports and services to sports (not elsewhere classified)—professional2.372.25
93120Sports grounds and facilities (not elsewhere—classified)0.771.17
27620Spring and wire product manufacturing0.411.06
04140Squid jigging (including processing on board)4.596.19
27130Steel pipe and tube manufactur-ing0.752.02
66210Stevedoring1.733.76
26401Stone cutting, dressing, polishing, or shaping1.251.87
01160Stone fruit growing0.651.66
67090Storage (not elsewhere classified)0.901.26
96341Street cleaning services1.662.74
27490Structural metal product manufacturing (not elsewhere classified)1.484.68
42240Structural steel erection services2.653.77
27410Structural steel fabricating1.484.68
21710Sugar manufacturing0.430.95
74120Superannuation funds0.160.19
51100Supermarket and grocery stores0.630.77
27640Surface coating and finishing2.013.27
86111Surgical hospital—day surgery0.370.47
78220Surveying services0.320.25
22120Synthetic fibre textile manufacturing1.571.78
25330Synthetic resin manufacturing0.550.82
51250Takeaway food retailing0.741.06
61230Taxi and other road passenger transport0.460.82
61231Taxi organisations (excluding those that provide taxi services)0.320.25
78290Technical services (not elsewhere classified)0.320.25
42321Telecommunication line construction and maintenance (within buildings)1.021.81
71200Telecommunication services0.280.42
28420Telecommunication, broadcasting, and transceiving equipment manufacturing0.230.38
91220Television services0.150.32
26351Terrazzo products1.251.87
22150Textile finishing1.571.78
22220Textile floor covering manufacturing1.322.25
22290Textile product manufacturing (not elsewhere classified)1.571.78
47210Textile product wholesaling0.200.27
42430Tiling and carpeting services2.392.92
23130Timber resawing and dressing1.933.09
45310Timber wholesaling1.933.07
01691Tobacco and hops growing0.651.66
21900Tobacco product manufacturing0.270.58
47180Tobacco product wholesaling0.721.14
52420Toy and game retailing0.230.25
29420Toy and sporting goods manufacturing1.301.66
47930Toy and sporting goods wholesaling0.200.27
53130Trailer and caravan dealing0.721.00
65090Transport (not elsewhere classified)1.201.87
28290Transport equipment manufacturing (not elsewhere classified)0.471.22
66410Travel agency services0.170.27
53240Tyre retailing0.991.62
84310University education0.130.19
41221Utility network construction and maintenance services0.521.06
01130Vegetable growing0.651.66
86400Veterinary services0.320.25
95110Video hire outlets0.110.19
96340Waste collection and disposal services1.662.74
52550Watch and jewellery retailing0.240.35
37010Water supply0.521.06
66220Water transport terminals1.171.46
47990Wholesaling (not elsewhere classified)0.430.50
47991Wholesaling, all products (excluding storage and handling of goods)0.170.27
21830Wine manufacturing0.270.58
22420Women's and girls' wear manufacturing0.420.77
23120Wood chipping3.113.96
23290Wood product manufacturing (not elsewhere classified)1.912.65
29210Wooden furniture and upholstered seat manufacturing1.301.66
23230Wooden structural component manufacturing1.912.65
22110Wool scouring1.573.67
45110Wool storage and classing0.400.93
22140Wool textile manufacturing1.571.78
45111Wool wholesaling0.120.19
22141Woollen yams manufacture1.571.78
92310Zoological and botanic gardens0.630.75

Schedule 2
Classifications and levy rates for purchase of agreed level of weekly compensation

rr 8(1)(b), 13(1), 14, 15, 16

  • 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 unitIncome-related part rate per $100 of agreed level of weekly compensationNon-income-related rate per $100 of agreed level of weekly compensationNon-abatement part rate part per $100 of agreed level of weekly compensation
  $$$
57100Accommodation0.991.330.07
78420Accounting services0.050.240.03
78510Advertising services0.360.310.05
02130Aerial agricultural, horticultural, silvicultural, farming, and pest control services5.209.360.27
86130Aged care1.271.890.09
28610Agricultural machinery manufacturing2.153.630.13
42330Air conditioning and heating services1.342.390.09
28240Aircraft manufacturing and repair0.390.400.05
27210Alumina production1.431.950.10
27310Aluminium rolling, drawing,and extruding1.061.950.08
27220Aluminium smelting1.431.950.10
86330Ambulance services0.470.510.05
27691Ammunition manufacturing0.551.330.05
02191Animal or pet boarding0.430.310.05
52520Antique and used goods retailing0.961.250.07
01150Apple and pear growing0.872.080.07
04200Aquaculture2.414.060.14
27420Architectural aluminium product manufacturing1.061.950.08
78210Architectural services0.050.240.03
26291Art pottery manufacturing0.601.210.06
28321Artificial joints, eyes, and limbs manufacturing0.310.480.04
28190Automotive component manufacturing (not elsewhere classified)0.631.530.06
28130Automotive electrical and instrument manufacturing0.631.530.06
53220Automotive electrical services0.591.100.06
53210Automotive fuel retailing (including associated vehicle servicing)0.591.100.06
53290Automotive repair and services (not elsewhere classified)1.322.030.09
21130Bacon, ham, and smallgoods manufacturing1.463.140.10
73210Bank operation0.210.240.04
27110Basic iron and steel manufacturing1.002.530.08
27290Basic non-ferrous metal manufacturing (not elsewhere classified)1.431.950.10
28530Battery manufacturing0.390.400.05
01250Beef cattle farming2.724.510.15
01593Beekeeping2.704.510.15
21820Beer and malt manufacturing0.360.730.05
01192Berryfruit growing0.872.080.07
21630Biscuit manufacturing0.490.840.05
42591Blinds installation or repair service0.961.250.07
86391Blood bank operation0.280.390.04
28220Boatbuilding (all vessels 50 tonnes displacement and under)1.502.630.10
47940Book and magazine wholesaling0.270.340.04
24231Book and other publishing (excluding printing)0.170.240.04
24230Book and other publishing (including printing)0.440.310.05
51240Bread and cake retailing0.840.960.07
21610Bread manufacturing0.490.840.05
42220Bricklaying services3.544.710.19
42592Building completion services (all trades subcontracted)0.430.310.05
73220Building societies0.210.240.04
45390Building supplies wholesaling (not elsewhere classified)0.580.790.06
78540Business administrative services0.360.310.05
96210Business and professional associations0.150.240.04
46140Business machine wholesaling (not elsewhere classified)0.160.240.04
78550Business management services0.360.310.05
78690Business services (not elsewhere classified)0.430.310.05
57300Cafes and restaurants0.991.330.07
21620Cake and pastry manufacturing—non-retail0.741.250.06
53110Car retailing (including associated vehicle servicing)0.591.100.06
46210Car wholesaling0.160.240.04
22320Cardigan and pullover manufacturing0.360.400.05
42420Carpentry services3.544.710.19
21114Casings manufacturing0.581.190.06
93220Casinos operation0.210.580.04
26310Cement and lime manufacturing1.672.340.11
73100Central bank operation0.210.240.04
81110Central government, including Crown entities and commissions—operation (not elsewhere classified)0.080.240.03
26220Ceramic industrial product manufacturing0.601.210.06
26290Ceramic product manufacturing (not elsewhere classified)0.601.210.06
26230Ceramic tile and pipe manufacturing0.601.210.06
21520Cereal food and baking mix manufacturing0.741.250.06
45120Cereal grain wholesaling0.961.430.07
25490Chemical product manufacturing (not elsewhere classified)0.480.580.05
45230Chemical wholesaling0.160.240.04
87100Child care services0.400.310.05
86360Chiropractic services0.280.390.04
01191Citrus growing0.872.080.07
26210Clay brick manufacturing0.601.210.06
78660Cleaning services1.481.750.10
22490Clothing manufacturing (not elsewhere classified)0.560.960.06
52210Clothing retailing0.320.440.04
47220Clothing wholesaling0.170.310.04
57400Clubs—hospitality0.991.330.07
11010Coal mining—opencast2.415.330.14
11011Coal mining—underground2.415.330.14
84230Combined primary and secondary education0.170.240.04
78520Commercial art and display services0.360.310.05
77121Commercial property body corporates0.430.310.05
77120Commercial property operators and developers (excluding construction)0.430.310.05
28670Commercial space heating and cooling equipment manufacturing1.382.100.09
46220Commercial vehicle wholesaling0.742.700.06
87290Community and non-residential care services (not elsewhere classified)1.081.880.08
96291Community based multi-functional activities (not elsewhere classified)0.360.400.05
86340Community health centre operation0.280.390.04
28410Computer and business machine manufacturing0.310.480.04
78340Computer consultancy services0.050.240.03
78330Computer maintenance services0.050.240.03
46130Computer wholesaling0.160.240.04
26340Concrete pipe and box culvert manufacturing1.672.340.11
26350Concrete product manufacturing (not elsewhere classified)1.672.340.11
26330Concrete slurry manufacturing1.672.340.11
42210Concreting services3.544.710.19
47160Confectionery and soft drink wholesaling0.961.430.07
21720Confectionery manufacturing0.741.250.06
14190Construction material mining (not elsewhere classified)2.415.330.14
42590Construction services (not elsewhere classified)3.544.710.19
78230Consulting engineering services0.360.310.05
78670Contract packing services (not elsewhere classified)0.520.560.05
27230Copper, silver, lead, and zinc—smelting and refining1.431.950.10
96320Corrective centres0.640.840.06
23330Corrugated paperboard container manufacturing0.440.590.05
25460Cosmetic and toiletry preparation manufacturing0.440.630.05
22130Cotton textile manufacturing2.102.230.13
87291Counselling services (not elsewhere classified)0.280.390.04
71120Courier services1.974.190.12
52591Craft and gift retailing (not elsewhere classified)0.320.440.04
42101Crane hiring or leasing (with operators)1.612.340.10
92420Creative arts0.290.310.04
73230Credit union operation0.210.240.04
01690Crop and plant growing (not elsewhere classified)0.872.080.07
01692Cultivated mushroom growing0.872.080.07
66440Customs agency and freight brokerage services0.230.340.04
01120Cut flower and flower seed growing0.872.080.07
01300Dairy cattle farming2.724.510.15
47130Dairy produce wholesaling0.961.430.07
21290Dairy product manufacturing (not elsewhere classified)1.463.140.10
78310Data processing services0.050.240.03
01530Deer farming2.724.510.15
82000Defence1.690.630.11
75210Dental insurance provision0.210.240.04
86230Dental services0.280.390.04
28322Dentures fabrication0.310.480.04
52100Department stores0.310.310.04
73290Deposit taking financiers (not elsewhere classified)0.210.240.04
93112Dog racing3.172.810.17
52340Domestic appliance retailing0.310.310.04
52330Domestic hardware and houseware retailing0.961.250.07
28520Electric cable and wire manufacturing1.382.100.09
28540Electric light manufacturing0.390.400.05
28541Electric sign manufacturing0.390.400.05
46150Electrical and electronic equipment wholesaling (not elsewhere classified)0.160.240.04
28590Electrical equipment manufacturing (not elsewhere classified)0.390.400.05
42320Electrical services1.362.260.09
36102Electricity energy supply0.130.340.04
36100Electricity generation0.130.340.04
36101Electricity line system operation1.402.290.09
36103Electricity line system operation (excluding maintenance and construction)0.130.340.04
28490Electronic equipment manufacturing (not elsewhere classified)0.390.400.05
78610Employment services (candidate or contractor placement—no on-hired employees)0.360.310.05
78622Employment services (on-hired employees—mixed classification assignments,minimum 30% office work)1.111.460.08
78621Employment services (on-hired employees—non-office work assignments,including up to 30% office work)3.544.710.19
78620Employment services (on-hired employees—only office work assignments)0.360.310.05
25410Explosive manufacturing0.480.580.05
52230Fabric and other soft goods retailing0.320.440.04
27690Fabricated metal product manufacturing (not elsewhere classified)2.694.090.15
23220Fabricated wood manufacturing1.022.160.08
78661Facilities management and cleaning services—contract (not elsewhere classified)1.481.750.10
46110Farm and construction machinery wholesaling0.742.700.06
45190Farm produce and supplies wholesaling (not elsewhere classified)0.541.160.05
22612Fellmongery2.214.150.13
25310Fertiliser manufacturing0.741.030.06
91120Film and video distribution0.200.400.04
91110Film and video production0.200.400.04
75110Financial asset broking services0.210.240.04
73400Financial asset investors0.210.240.04
96330Fire brigade services0.720.240.06
42340Fire sprinklers—installation1.342.390.09
52592Firewood, coal, and coke retailing0.961.250.07
47140Fish wholesaling0.841.650.07
04130Fishing—finfish trawling (including processing on board)6.227.840.31
52320Floor covering retailing0.961.250.07
47330Floor covering wholesaling0.580.790.06
21510Flour mill product manufacturing0.741.250.06
52540Flower retailing0.320.440.04
21790Food manufacturing (not elsewhere classified)0.581.190.06
28630Food processing machinery manufacturing1.382.100.09
22500Footwear manufacturing0.631.240.06
52220Footwear retailing0.320.440.04
47230Footwear wholesaling0.270.340.04
81300Foreign government representation0.080.240.03
03031Forest nursery—operation or service0.872.080.07
03021Forest products—gathering2.414.060.14
03010Forestry5.489.080.28
66430Freight forwarding—air transport0.791.810.07
66420Freight forwarding—road, rail, and sea transport1.612.340.10
51210Fresh meat, fish, and poultry retailing0.840.960.07
21300Fruit and vegetable processing1.442.510.10
51220Fruit and vegetable retailing0.840.960.07
47150Fruit and vegetable wholesaling0.961.430.07
01190Fruit growing (not elsewhere classified)0.872.080.07
95240Funeral directors, crematoria, and cemeteries0.210.340.04
29290Furniture manufacturing (not elsewhere classified)1.742.080.11
52310Furniture retailing0.961.250.07
47320Furniture wholesaling0.580.790.06
93290Gambling services (not elsewhere classified)0.210.580.04
52530Garden equipment retailing0.961.250.07
95250Gardening and turf management services3.173.910.17
36200Gas supply0.701.330.06
74220General insurance0.210.240.04
86210General practice medical services0.040.240.03
26100Glass and glass product manufacturing0.601.210.06
42450Glazing services3.203.650.18
13140Gold mining—opencast2.415.330.14
13141Gold mining—underground2.415.330.14
01210Grain growing0.872.080.07
67010Grain storage1.201.580.08
01220Grain-sheep and grain-beef cattle farming2.724.510.15
01140Grape growing0.872.080.07
14110Gravel and sand quarrying2.415.330.14
47190Grocery wholesaling (not elsewhere classified)0.961.430.07
92391Guiding service operation—outdoor pursuits3.182.810.17
95260Hairdressing and beauty salons0.520.560.05
27610Hand tool and general hardware manufacturing2.694.090.15
74210Health insurance0.210.240.04
86390Health services (not elsewhere classified)0.290.440.04
28491Hearing aid manufacturing0.310.480.04
77301Holder investor farms and farm animals0.430.310.05
01520Horse farming7.1410.730.36
93111Horse or dog racing club operations, including national controlling bodies1.031.460.08
93113Horse racing—harness racing7.1310.730.35
93110Horse racing (not elsewhere classified)7.1310.730.35
22310Hosiery manufacturing0.360.400.05
86110Hospitals (excluding psychiatric and continuing geriatric care)0.490.590.05
41110House construction3.544.710.19
28510Household appliance manufacturing0.390.400.05
47310Household appliance wholesaling0.270.340.04
52610Household equipment repair services—electrical and electronic0.961.250.07
52690Household equipment repair services (not elsewhere classified)0.961.250.07
47390Household goods wholesaling (not elsewhere classified)0.580.790.06
02200Hunting and trapping5.209.360.27
21220Ice cream manufacturing1.463.140.10
25320Industrial gas manufacturing0.240.480.04
28690Industrial machinery and equipment manufacturing (not elsewhere classified)2.153.630.13
78320Information storage and retrieval services0.050.240.03
25470Ink manufacturing0.480.580.05
63030Inland water transport (except passenger only)1.561.830.10
63031Inland water transport (passenger only)1.561.830.10
25350Inorganic industrial chemical manufacturing (not elsewhere classified)0.240.480.04
96290Interest groups (not elsewhere classified)0.150.240.04
63020International and coastal water transport (vessels 45 metres long and under or 500 tonnes displacement and under)1.561.830.10
63010International and coastal water transport (vessels over 45 metres long and 500 tonnes displacement)1.183.390.08
27120Iron and steel casting and forging2.943.040.16
13110Iron sands mining2.415.330.14
29410Jewellery and silverware manufacturing0.310.480.04
47920Jewellery and watch wholesaling0.270.340.04
81200Justice0.040.240.03
87221Juvenile detention centre operation0.640.840.06
01170Kiwi fruit growing0.872.080.07
22390Knitting mill product manu-facturing (not elsewhere classified)0.360.400.05
96220Labour associations operation0.150.240.04
42510Landscaping services3.173.910.17
95210Laundries and dry-cleaners0.821.510.07
22620Leather and leather substitute product manufacturing0.360.400.05
22611Leather tanning and fur dressing (excluding fellmongery)2.214.150.13
78410Legal services0.050.240.03
92100Libraries0.290.310.04
74110Life insurance0.210.240.04
28650Lifting and material handling equipment manufacturing1.382.100.09
04150Line fishing (including processing on board)6.227.830.31
51230Liquor retailing0.840.960.07
47170Liquor wholesaling0.160.240.04
01590Livestock farming (not elsewhere classified)2.704.510.15
81130Local government operation (not elsewhere classified)0.270.240.04
23110Log sawmilling4.164.950.22
03020Logging5.509.090.28
61210Long distance bus transport0.621.030.06
93210Lotteries operation0.210.580.04
28640Machine tool and part manu-facturing1.382.100.09
46190Machinery and equipment wholesaling (not elsewhere classified)0.270.510.04
22210Made-up textile product manufacturing0.631.240.06
29490Manufacturing (not elsewhere classified)1.742.080.11
52450Marine equipment retailing0.591.100.06
04190Marine fishing (not elsewhere classified)2.414.060.14
78530Market research services0.050.240.03
86351Massage therapy services0.280.390.04
29230Mattress manufacturing (excluding rubber)1.742.080.11
21111Meat inspection services2.221.450.13
21110Meat processing5.986.580.30
47110Meat wholesaling0.841.650.07
28320Medical and surgical equipment manufacturing0.310.480.04
25430Medicinal and pharmaceutical product manufacturing0.440.630.05
22410Men's and boys' wear manufacturing0.560.960.06
45220Metal and mineral wholesaling0.551.330.05
27510Metal container manufacturing1.061.950.08
13190Metal ore mining (not elsewhere classified)2.415.330.14
86132Midwifery services1.081.280.08
21210Milk and cream processing1.463.140.10
51260Milk vending—home delivery service1.954.190.12
15130Mineral exploration—own account2.415.330.14
15140Mineral exploration services2.415.330.14
13150Mineral sand mining2.415.330.14
14200Mining (not elsewhere classified)2.415.330.14
28620Mining and construction machinery manufacturing2.153.630.13
73240Money market dealers0.210.240.04
91130Motion picture exhibition0.200.400.04
53120Motor cycle dealing0.591.100.06
28120Motor vehicle body manufacturing2.153.630.13
46240Motor vehicle dismantling and used part dealing0.961.250.07
77410Motor vehicle hiring0.150.240.04
28110Motor vehicle manufacturing0.631.530.06
46230Motor vehicle new part dealing0.591.100.06
92200Museums0.290.310.04
92410Music and theatre productions0.290.310.04
24211Newspaper publishing (excluding printing)0.170.240.04
24210Newspaper publishing (including printing)0.440.310.05
52430Newspaper, book, and stationery retailing0.320.440.04
41220Non-building construction and heavy machinery installation (not elsewhere classified)2.113.150.13
27330Non-ferrous metal casting1.943.630.12
27320Non-ferrous metal rolling,drawing, and extruding (not elsewhere classified)1.943.630.12
27650Non-ferrous pipe fitting manufacturing1.061.950.08
77300Non-financial asset investors0.430.310.05
26400Non-metallic mineral product manufacturing (not elsewhere classified)1.672.340.11
41130Non-residential building construction3.544.710.19
64030Non-scheduled air transport1.203.340.08
86131Nursing bureau1.081.280.08
27630Nut, bolt, screw, and rivet manufacturing0.551.330.05
77431Office equipment and fittings hiring0.230.340.04
21400Oil and fat manufacturing1.442.510.10
12000Oil and gas extraction0.240.480.04
86320Optometry and optical dispensing0.040.240.03
25340Organic industrial chemical manufacturing (not elsewhere classified)0.741.030.06
84400Other education0.170.240.04
73300Other financiers0.210.240.04
15200Other mining services2.415.330.14
24221Other periodical publishing (excluding printing)0.170.240.04
24220Other periodical publishing (including printing)0.440.310.05
93300Other recreation services1.031.460.08
77420Other transport equipment leasing1.111.460.08
25420Paint manufacturing0.480.580.05
42440Painting and decorating services3.203.650.18
23340Paper bag and sack manufacturing0.440.590.05
23390Paper product manufacturing (not elsewhere classified)0.440.590.05
47950Paper product wholesaling0.270.340.04
24110Paper stationery manufacturing0.440.590.05
66110Parking services0.520.560.05
87292Parole or probationary services0.040.240.03
86310Pathology services0.280.390.04
92520Performing arts venues0.290.310.04
95190Personal and household goods hiring (not elsewhere classified)0.520.340.05
95290Personal services (not else-where classified)0.520.560.05
78650Pest control services2.414.060.14
03032Pest control services (excluding aerial or wild animal control)2.414.060.14
25440Pesticide manufacturing0.440.630.05
25200Petroleum and coal product manufacturing (not elsewhere classified)0.741.030.06
15121Petroleum and natural gas drilling services2.113.150.13
15110Petroleum and natural gas exploration0.741.030.06
15120Petroleum and natural gas exploration services0.741.030.06
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.160.240.04
25100Petroleum refining0.240.480.04
47960Pharmaceutical and toiletry wholesaling0.160.240.04
52510Pharmaceutical, cosmetic,and toiletry retailing0.320.440.04
28310Photographic and optical goods manufacturing0.310.480.04
52440Photographic equipment retailing0.320.440.04
47910Photographic equipment wholesaling0.270.340.04
95220Photographic film processing0.320.440.04
95230Photographic studios0.050.240.03
86350Physiotherapy services0.280.390.04
01510Pig farming2.704.510.15
65010Pipeline transport0.240.480.04
77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)1.111.460.08
01110Plant nurseries0.872.080.07
26320Plaster product manufacturing1.672.340.11
42410Plastering and ceiling services3.203.650.18
25630Plastic bag and film manufacturing0.921.400.07
25610Plastic blow-moulded product manufacturing0.921.400.07
25620Plastic extruded product manufacturing0.921.400.07
25650Plastic foam product manufacturing0.921.400.07
25660Plastic injection-moulded product manufacturing0.921.400.07
25661Plastic product manufacturing (not elsewhere classified)0.921.400.07
25640Plastic product rigid fibre reinforced manufacturing0.921.400.07
42310Plumbing services1.823.190.11
23210Plywood and veneer manufacturing2.553.310.15
96310Police services0.860.340.07
84320Polytechnic and other tertiary institutional education0.170.240.04
66230Port operators1.561.830.10
71110Postal services1.262.240.09
47120Poultry and smallgoods wholesaling0.841.650.07
01420Poultry farming—eggs1.112.380.08
01410Poultry farming—meat1.112.360.08
21120Poultry processing2.223.340.13
04120Prawn fishing6.147.740.31
29190Prefabricated building manufacturing (not elsewhere classified)2.553.310.15
29110Prefabricated metal building manufacturing1.851.580.11
21740Prepared animal and bird feed manufacturing0.490.840.05
84100Preschool education0.400.310.05
84210Primary education0.170.240.04
24120Printing0.440.310.05
97000Private households employing staff0.520.560.05
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.310.480.04
46120Professional equipment wholesaling0.160.240.04
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)0.490.590.05
57200Pubs, taverns, and bars0.991.330.07
23310Pulp, paper, and paperboard manufacturing1.022.160.08
28660Pump and compressor manufacturing1.382.100.09
91210Radio services0.200.400.04
86392Radiology and medical imaging services0.280.390.04
62000Rail transport1.183.390.08
28230Railway equipment manufacturing2.153.630.13
77200Real estate agents0.230.340.04
24300Recorded media manufacturing and publishing0.310.480.04
52350Recorded music retailing0.320.440.04
92390Recreational parks and gardens0.840.940.07
96100Religious organisations0.150.240.04
41120Residential building construction (not elsewhere classified)3.544.710.19
87220Residential care services (not elsewhere classified)1.271.890.09
77111Residential property body corporates0.430.310.05
77110Residential property operators and developers (excluding construction)0.430.310.05
87222Residential refuge operation0.280.390.04
71111Retail postal services0.320.440.04
52590Retailing (not elsewhere classified)0.961.250.07
87211Retirement village operation (with rest home or hospital facilities)1.081.880.08
87210Retirement village operation (without rest home or hospital facilities)1.081.880.08
41210Road and bridge construction2.113.150.13
61100Road freight transport1.974.190.12
04110Rock lobster fishing6.217.830.31
42230Roofing services3.544.710.19
22230Rope, cordage, and twine manufacturing2.104.590.13
25590Rubber product manufacturing (not elsewhere classified)1.161.690.08
29491Rubber stamp manufacturing0.310.480.04
25510Rubber tyre manufacturing1.482.390.10
14201Salt harvesting0.741.030.06
21791Salt manufacturing-cooking or table0.581.190.06
64020Scheduled domestic air transport0.791.810.07
64010Scheduled international air transport0.791.810.07
78100Scientific research0.360.310.05
24121Screen printing0.440.310.05
21730Seafood processing (other than on board vessels)2.223.340.13
04192Seaweed, shellfish, and other seafood hand-gathering (not from a boat)2.414.060.14
84220Secondary education0.170.240.04
78630Secretarial services0.360.310.05
42341Security and alarm system installation1.362.260.09
78640Security and investigative services (excluding police)0.670.960.06
02190Services to agriculture (not elsewhere classified)2.414.060.14
66300Services to air transport0.791.810.07
75190Services to finance and investment (not elsewhere classified)0.210.240.04
03030Services to forestry (excluding tree cutting and felling)5.239.410.27
75200Services to insurance0.210.240.04
24130Services to printing0.440.310.05
66190Services to road transport (not elsewhere classified)1.612.340.10
92590Services to the arts (not elsewhere classified)0.290.310.04
66490Services to transport (not elsewhere classified)1.612.340.10
66290Services to water transport (not elsewhere classified)1.561.830.10
37020Sewage and drainage services0.671.710.06
02120Shearing services5.245.350.27
01230Sheep and beef cattle farming2.704.510.15
01240Sheep farming2.704.510.15
29220Sheet metal furniture manufacturing2.153.630.13
27590Sheet metal product manufacturing (not elsewhere classified)1.693.090.11
04191Shellfish and paua fishing (not from cultivated beds)2.734.110.15
28210Shipbuilding (all vessels over 50 tonnes displacement)1.654.680.10
66291Shipping agency services (excluding handling of goods)0.230.340.04
61220Short distance bus transport (including tramway)0.621.030.06
13170Silver ore mining2.415.330.14
42100Site preparation and heavy plant hiring (with operators)2.113.150.13
22430Sleepwear, underwear, and infant clothing manufacturing0.560.960.06
53230Smash repairing1.322.030.09
25450Soap and other detergent manufacturing0.440.630.05
21810Soft drink, cordial, and syrup manufacturing0.360.730.05
23320Solid paperboard container manufacturing0.440.590.05
92510Sound recording studios0.290.310.04
84240Special school education0.170.240.04
51290Specialised food retailing (not elsewhere classified)0.840.960.07
86220Specialist medical services0.040.240.03
02192Sphagnum moss processing2.414.060.14
21840Spirit manufacturing0.360.730.05
52410Sport and camping equipment retailing0.320.440.04
93196Sporting and recreational equine activities (not elsewhere classified)5.007.380.26
93192Sports and services to sports—boating or yachting1.031.460.08
93174Sports and services to sports—community cricket1.031.460.08
93170Sports and services to sports—community rugby1.031.460.08
93171Sports and services to sports—community rugby league1.031.460.08
93193Sports and services to sports—cycling1.031.460.08
93195Sports and services to sports—golf1.031.460.08
93197Sports and services to sports—motor cycling3.172.810.17
93198Sports and services to sports—motor racing3.172.810.17
93199Sports and services to sports—netball1.031.460.08
93194Sports and services to sports—professional cricket7.188.830.36
93180Sports and services to sports—professional rugby7.1811.030.36
93181Sports and services to sports—professional rugby league7.1811.030.36
93182Sports and services to sports—snow skiing3.172.810.17
93184Sports and services to sports—softball or base-ball1.031.460.08
93185Sports and services to sports—squash or badminton1.031.460.08
93186Sports and services to sports—swimming1.031.460.08
93187Sports and services to sports—tennis1.031.460.08
93188Sports and services to sports—water skiing1.031.460.08
93190Sports and services to sports (not elsewhere classified)—community1.031.460.08
93175Sports and services to sports (not elsewhere classified)—professional3.172.810.17
93120Sports grounds and facilities (not elsewhere classified)1.031.460.08
27620Spring and wire product manufacturing0.551.330.05
04140Squid jigging (including processing on board)6.147.740.31
27130Steel pipe and tube manufacturing1.002.530.08
66210Stevedoring2.314.700.14
26401Stone cutting, dressing, polishing, or shaping1.672.340.11
01160Stone fruit growing0.872.080.07
67090Storage (not elsewhere classified)1.201.580.08
96341Street cleaning services2.223.430.13
27490Structural metal product manufacturing (not elsewhere classified)1.985.850.12
42240Structural steel erection services3.544.710.19
27410Structural steel fabricating1.985.850.12
21710Sugar manufacturing0.581.190.06
74120Superannuation funds0.210.240.04
51100Supermarket and grocery stores0.840.960.07
27640Surface coating and finishing2.694.090.15
86111Surgical hospital—day surgery0.490.590.05
78220Surveying services0.430.310.05
22120Synthetic fibre textile manufacturing2.102.230.13
25330Synthetic resin manufacturing0.741.030.06
51250Takeaway food retailing0.991.330.07
61230Taxi and other road passenger transport0.621.030.06
61231Taxi organisations (excluding those that provide taxi services)0.430.310.05
78290Technical services (not elsewhere classified)0.430.310.05
42321Telecommunication line construction and maintenance (within buildings)1.362.260.09
71200Telecommunication services0.370.530.05
28420Telecommunication, broadcasting, and transceiving equipment manufacturing0.310.480.04
91220Television services0.200.400.04
26351Terrazzo products1.672.340.11
22150Textile finishing2.102.230.13
22220Textile floor covering manufacturing1.772.810.11
22290Textile product manufacturing (not elsewhere classified)2.102.230.13
47210Textile product wholesaling0.270.340.04
42430Tiling and carpeting services3.203.650.18
23130Timber resawing and dressing2.583.860.15
45310Timber wholesaling2.583.840.15
01691Tobacco and hops growing0.872.080.07
21900Tobacco product manufacturing0.360.730.05
47180Tobacco product wholesaling0.961.430.07
52420Toy and game retailing0.310.310.04
29420Toy and sporting goods manufacturing1.742.080.11
47930Toy and sporting goods wholesaling0.270.340.04
53130Trailer and caravan dealing0.961.250.07
65090Transport (not elsewhere classified)1.612.340.10
28290Transport equipment manufacturing (not elsewhere classified)0.631.530.06
66410Travel agency services0.230.340.04
53240Tyre retailing1.322.030.09
84310University education0.170.240.04
41221Utility network construction and maintenance services0.701.330.06
01130Vegetable growing0.872.080.07
86400Veterinary services0.430.310.05
95110Video hire outlets0.150.240.04
96340Waste collection and disposal services2.223.430.13
52550Watch and jewellery retailing0.320.440.04
37010Water supply0.701.330.06
66220Water transport terminals1.561.830.10
47990Wholesaling (not elsewhere classified)0.580.630.06
47991Wholesaling, all products (excluding storage and handling of goods)0.230.340.04
21830Wine manufacturing0.360.730.05
22420Women's and girls' wear manufacturing0.560.960.06
23120Wood chipping4.164.950.22
23290Wood product manufacturing (not elsewhere classified)2.553.310.15
29210Wooden furniture and upholstered seat manufacturing1.742.080.11
23230Wooden structural component manufacturing2.553.310.15
22110Wool scouring2.104.590.13
45110Wool storage and classing0.541.160.05
22140Wool textile manufacturing2.102.230.13
45111Wool wholesaling0.160.240.04
22141Woollen yarns manufacture2.102.230.13
92310Zoological and botanic gardens0.840.940.07

Schedule 3
Age-related discount

r 14

  • 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).

Age bandDiscount
Under 400.00
40-440.03
45-490.07
50-540.14
55-590.28
60 and over0.53

Schedule 4
Classifications in respect of which downward adjustments to Self-Employed Work Account levy or compensation levy may be made

rr 19(b), 26

  • 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
Agriculture01110Plant nurseries
 01120Cut flower and flower seed growing
 01130Vegetable growing
 01140Grape growing
 01150Apple and pear growing
 01160Stone fruit growing
 01170Kiwi fruit growing
 01190Fruit growing (not elsewhere classified)
 01191Citrus growing
 01192Berryfruit growing
 01210Grain growing
 01220Grain-sheep and grain-beef cattle farming
 01230Sheep and beef cattle farming
 01240Sheep farming
 01250Beef cattle farming
 01300Dairy cattle farming
 01410Poultry farming—meat
 01420Poultry farming—eggs
 01510Pig farming
 01520Horse farming
 01530Deer farming
 01590Livestock farming (not elsewhere classified)
 01593Beekeeping
 01690Crop and plant growing (not else-where classified)
 01691Tobacco and hops growing
 01692Cultivated mushroom growing
 02120Shearing services
 02190Services to agriculture (not else-where 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 else-where classified)
 42592Building completion services (all trades subcontracted)
 77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)
Fishing04110Rock lobster fishing
 04120Prawn fishing
 04130Fishing—finfish trawling (including processing on board)
 04140Squid jigging (including processing on board)
 04150Line fishing (including processing on board)
 04190Marine fishing (not elsewhere classified)
 04191Shellfish and paua fishing (not from cultivated beds)
 04192Seaweed, shellfish, and other sea-food hand-gathering (not from a boat)
 04200Aquaculture
Forestry03010Forestry
 03020Logging
 03021Forest products—gathering
 03030Services to forestry (excluding tree cutting and felling)
 03032Pest control service—forestry (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
 66490Services to transport (not else-where classified)
 71120Courier services

Schedule 5
Criteria for downward adjustments for classification units under industry sectors specified in Schedule 4

r 20(1)(b)

  • 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).

1
General criteria for all applicants for downward adjustments

1 General criteria
  • Every applicant for a downward adjustment must show that he or she—

    • General
    • (a) regularly identifies hazards in his or her workplace; and

    • (b) takes all practicable steps to eliminate, isolate, or minimise significant hazards in his or her workplace; and

    • (c) regularly confirms the effectiveness of those steps; and

    • (d) has identified the emergencies that may arise in his or her workplace; and

    • (e) has prepared plans and undertaken practice drills sufficient to deal with those emergencies; and

    • (f) understands the requirement to investigate health and safety incidents at his or her workplace; and

    • (g) investigates those incidents; and

    • (h) identifies the hazards involved in those incidents; and

    • (i) eliminates, isolates, or minimises significant hazards in his or her workplace; and

    • Manual handling
    • (j) assesses and eliminates, isolates, or minimises significant hazards associated with carrying large or awkward loads through measures that include—

      • (i) modifying loads to make them safer to carry; and

      • (ii) storing goods between shoulder and knee height to make them easier to lift; and

      • (iii) storing heavier objects on lower shelves; and

    • Slips, trips, and falls
    • (k) eliminates, isolates, or minimises significant hazards associated with obstacles, uneven ground, and surfaces with different frictional properties; and

    • (l) uses good housekeeping practices.

2
Specific criteria for classification units under each industry sector specified in Schedule 4

2 Agriculture
  • Every applicant for a downward adjustment who is classified in a classification unit under the Agriculture industry sector must show (as applicable) that he or she implements health and safety capabilities in the following areas:

    • Livestock
    • (a) handles animals safely (as relevant to the applicant's workplace); and

    • (b) has facilities to handle animals; and

    • (c) has a procedure to keep occasional visitors to the applicant's farm safe from animals; and

    • All terrain vehicles (ATVs)
    • (d) drives ATVs safely; and

    • (e) conducts regular maintenance of ATVs; and

    • (f) wears a safety helmet, boots, and gloves when driving ATVs; and

    • Agri-chemicals and other hazardous substances
    • (g) has access to information on the hazards associated with hazardous substances; and

    • (h) uses personal protective equipment; and

    • (i) has evidence of health monitoring if appropriate.

3 Construction (residential)
  • Every applicant for a downward adjustment who is classified in a classification unit under the Construction (residential) industry sector must show (as applicable) that he or she implements health and safety capabilities in the following areas:

    • Access and traffic on site
    • (a) ensures safe access to work areas; and

    • (b) keeps safe his or her occasional visitors to a site on which he or she is working; and

    • (c) controls traffic on any site to the extent that the site is under the control of the applicant; and

    • Working at heights
    • (d) controls the risk of falls from heights on any site to the extent that the site is under the control of the applicant; and

    • Excavations
    • (e) assesses and eliminates, minimises, or isolates significant hazards associated with excavations and trenches under the control of the applicant; and

    • Work equipment
    • (f) follows safe operating procedures for any equipment under the control of the applicant; and

    • (g) ensures that all machine guarding on any equipment under the control of the applicant is in place; and

    • (h) maintains equipment in a safe condition; and

    • Electrical hazards
    • (i) keeps all electrical cables clear of walkways; and

    • (j) avoids all contact with overhead and underground cables; and

    • Exposure to hazardous substances (eg, asbestos, solvents, lead, and airborne substances such as dusts)
    • (k) has access to information about the hazards associated with exposure to hazardous substances; and

    • (l) follows any recommendations in that information; and

    • (m) conducts site assessments for the presence of hazardous substances to the extent that the site is under the control of the applicant; and

    • (n) eliminates, isolates, or minimises significant hazards associated with hazardous substances; and

    • (o) has evidence of health monitoring if appropriate.

4 Construction (civil)
  • Every applicant for a downward adjustment who is classified in a classification unit under the Construction (civil) industry sector must show (as applicable) that he or she implements health and safety capabilities in the following areas:

    • Traffic control
    • (a) has a traffic management plan through and around any site to the extent that the site is under the control of the applicant and implements that plan; and

    • (b) ensures safe access to work areas; and

    • Bitumen handling
    • (c) eliminates, isolates, or minimises significant hazards associated with the use of bitumen; and

    • Excavations
    • (d) eliminates, isolates or minimises significant hazards associated with excavations and trenches; and

    • Work equipment
    • (e) follows safe operating procedures for any equipment under the control of the applicant; and

    • (f) maintains equipment in a safe condition; and

    • Electricity management
    • (g) eliminates, isolates, or minimises significant hazards associated with overhead and underground cables.

5 Fishing
  • Every applicant for a downward adjustment who is classified in a classification unit under the In-shore fisheries industry sector must show (as applicable) that he or she implements health and safety capabilities in the following areas:

    • Vessel safety
    • (a) calculates required supplies for any fishing voyage; and

    • (b) has inspection and maintenance plans for equipment and implements those plans; and

    • (c) eliminates, isolates, or minimises significant hazards associated with fuel handling and working in confined spaces; and

    • (d) uses personal protective equipment; and

    • Fishing operation safety
    • (e) eliminates, isolates, or minimises significant hazards associated with line and net snags, decomposing fish, and use of knives; and

    • (f) has inspection and maintenance plans for equipment and implements those plans; and

    • Watch keeping
    • (g) eliminates, isolates, or minimises significant hazards associated with fatigue and impairment, navigating open water, and working at distances that would delay arrival of emergency support; and

    • Weather
    • (h) eliminates, isolates, or minimises significant hazards associated with extremes of weather for the duration of any voyage.

6 Forestry (logging)
  • Every applicant for a downward adjustment who is classified in a classification unit under the Forestry (logging) industry sector must show (as applicable) that he or she implements health and safety capabilities in the following areas:

    • Chainsaw handling
    • (a) uses chainsaws safely; and

    • (b) uses personal protective equipment; and

    • (c) has a maintenance plan for chainsaws and implements that plan; and

    • Felling management
    • (d) eliminates, isolates, or minimises significant hazards associated with felling and felling sites (including evidence of a plan for felling operations); and

    • Mobile machinery management
    • (e) eliminates, isolates, or minimises any significant roll-over hazard; and

    • (f) uses mobile machinery safely; and

    • (g) has a maintenance plan for mobile machinery and implements that plan; and

    • Skid site management
    • (h) creates and maintains safety zones on a skid site; and

    • (i) eliminates, isolates, or minimises significant hazards associated with extremes of weather.

7 Forestry (silviculture)
  • Every applicant for a downward adjustment who is classified in a classification unit under the Forestry (silviculture) industry sector must show (as applicable) that he or she implements health and safety capabilities in the following areas:

    • Chainsaw handling
    • (a) uses chainsaws safely; and

    • (b) uses personal protective equipment; and

    • (c) has a maintenance plan for chainsaws and implements that plan; and

    • Planting and release
    • (d) eliminates, isolates, or minimises significant hazards associated with repetitive tasks and awkward postures; and

    • (e) eliminates, isolates, or minimises the significant hazards associated with planting; and

    • (f) uses personal protective equipment; and

    • Thinning to waste
    • (g) eliminates, isolates, or minimises significant hazards associated with thinning to waste; and

    • (h) has a maintenance plan for equipment and implements that plan.

8 Motor trades
  • Every applicant for a downward adjustment who is classified in a classification unit under the Motor trades industry sector must show (as applicable) that he or she implements health and safety capabilities in the following areas:

    • Slips, trips, and falls
    • (a) routes foot traffic away from pits; and

    • (b) if possible, installs protective guards around pits; and

    • Vehicle and petrol handling
    • (c) has a traffic management plan for any site to the extent that the site is under the control of the applicant and implements that plan; and

    • (d) has a safety plan that takes account of roadside hazards for the recovery of broken down vehicles; and

    • (e) handles petrol safely; and

    • Spray painting
    • (f) has access to information about the hazards associated with solvents and isocyanate paints; and

    • (g) follows the recommendations in that information; and

    • (h) wears personal protective equipment; and

    • (i) has evidence of health monitoring; and

    • (j) has a correctly ventilated and maintained booth for paint spraying; and

    • Vibration from using tools
    • (k) has access to information about the hazards associated with the use of hand tools; and

    • (l) follows any recommendations in that information; and

    • (m) varies the workload to reduce the impact of vibration from hand tools; and

    • (n) has a maintenance plan for work tools and implements that plan; and

    • Car grooming and cleaning car parts
    • (o) has access to information about the hazards associated with steam cleaning; and

    • (p) has access to information about the hazards associated with chemicals and other hazardous substances used in the industry; and

    • (q) follows any recommendations in that information.

9 Road freight transport
  • Every applicant for a downward adjustment who is classified in a classification unit under the road freight transport industry sector must show (as applicable) that he or she implements health and safety capabilities in the following areas:

    • Driver fatigue
    • (a) has access to information about driver fatigue; and

    • (b) follows any recommendations contained in that information; and

    • (c) plans delivery schedules to take into account the effects of driver fatigue; and

    • Manual handling of loads
    • (d) ensures that there are sufficient resources available at the delivery point to enable safe unloading of vehicles; and

    • (e) manages traffic in and around vehicles during unloading; and

    • (f) only transports hazardous substances if trained in transporting those loads; and

    • Slips, trips, and falls
    • (g) familiarises himself or herself with new loading sites before handling loads on those sites; and

    • (h) has access to information on the hazards likely to be encountered in and around his or her vehicle; and

    • (i) follows any recommendations contained in that information; and

    • Vehicle worthiness and load safety
    • (j) checks the road worthiness of vehicles before driving on a road; and

    • (k) has a planned maintenance programme for his or her fleet; and

    • (l) implements the planned maintenance programme; and (m) loads vehicles in accordance with the Truck Loading Code.

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 (Self-Employed Work Account Levies) Regulations 2005 (SR 2005/65).

The regulations set, from 1 April 2006, the Self-Employed Work Account levy and the compensation levy for self-employed persons (including certain shareholder-employees). The levies fund the Self-Employed Work Account which finances entitlements provided under the Injury Prevention, Rehabilitation, and Compensation Act 2001 (the Act) in respect of self-employed persons who suffer work-related personal injuries in their self-employment.

The regulations amend the current levy amounts for the classification units described in the schedules to the regulations. The current average self-employed levy rate is $1.82 per $100 of liable earnings. The average rate will now be $2.03 per $100 of liable earnings.

The regulations introduce a new scheme that allows the Accident Compensation Corporation to make, on application, a downward adjustment to the Self-Employed Work Account levy or the compensation levy payable by a self-employed person. The downward adjustment is based on an audit of the self-employed person's safety management capabilities against certain specified criteria.

The new scheme is limited to self-employed persons who have liable earnings of equal to or less than $380,000 in any tax year or who employ 10 or fewer full-time equivalent employees. In addition, self-employed persons must be classified in 1 of 6 specified classification units in order to come within the new scheme.

The regulations also set, for the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to a self-employed person for the purpose of the Act and that includes the Self-Employed Work Account levy. The amount is set at $50.

This means that, under section 244 of the Act, a self-employed person is not liable to pay an amount invoiced in relation to the Self-Employed Work Account levy if the amount does not exceed $50. Nor is a self-employed person liable to pay any penalties under the Act in respect of non-payment of an amount invoiced in relation to the Self-Employed Work Account levy if the amount does not exceed $50.


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

Date of notification in Gazette: 23 March 2006.