Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007

  • revoked
  • Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007: revoked, on 1 April 2008, by regulation 51(1) of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 (SR 2008/42).

Reprint
as at 1 April 2008

Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007

(SR 2007/70)

  • Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007: revoked, on 1 April 2008, by regulation 51(1) of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 (SR 2008/42).


Note

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

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

These regulations are administered by the Department of Labour.


  • Preamble

    At Wellington this 19th day of March 2007

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

Contents


1 Title
  • These regulations are the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007.

2 Commencement
  • These regulations come into force on 1 April 2007.

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

    applicant means an applicant for a downward adjustment under Part 3

    approved auditor means a person approved by the chief executive under regulation 16(1) or 40(1) to conduct an audit for the purposes of Part 3 or 4, as the case may be

    chief executive means the chief executive of the Corporation

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

    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 11

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

    downward adjustment means a downward adjustment to—

    • (a) the Work Account levy payable by an employer; or

    • (b) the Work Account levy or compensation levy payable by a self-employed person

    downward audit, in relation to an employer or self-employed person, means an audit of the employer's or self-employed person's safety management practices conducted on the basis described in regulation 19 or 29

    downward audit tool means an audit tool approved by the Minister under section 175(4) of the Act as a basis for determining whether to make a downward adjustment

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

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

    upward audit, in relation to an employer, means an audit of the employer's safety management practices conducted on the basis described in regulation 42

    upward audit tool means an audit tool approved by the Minister under section 175(4) of the Act and specially designed for the purposes of section 180 of the Act

    Work Account levy means the levy payable by—

    • (a) an employer under section 168 of the Act:

    • (b) a private domestic worker under section 168A of the Act:

    • (c) a self-employed person under section 168B of the Act.

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

    • (a) the tax year commencing on 1 April 2007 and ending with the close of 31 March 2008; and

    • (b) any tax year commencing on or after 1 April 2008.

    (2) The Work Account levy and the compensation levy relate to the period prescribed by subclause (1).

Part 1
Work Account levy

5 Work Account levy
  • (1) The Work Account levy relating to a tax year that is payable by an employer, private domestic worker, or self-employed person must be paid at the levy rate applying to the classification unit in which—

    • (a) an employer or private domestic worker is classified under Schedule 1:

    • (b) a self-employed person is classified under Schedule 2.

    (2) The Work Account levy payable by an employer, private domestic worker, or self-employed person under subclause (1) is subject to any adjustments under Part 3 or, in relation to employers, Part 4.

6 Calculation of Work Account levy for self-employed persons
  • The amount of Work Account levy for self-employed persons is calculated using the following formula:

    .

    where—

    • c is—

      • (a) the amount of earnings derived by the self-employed person in the 2006/07 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 9 applies, the appropriate amount stated in regulation 9(2)

    • d is the appropriate rate stated in Schedule 2.

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

    • (a) in Schedule 1, for the Work Account levy for employers and private domestic workers; and

    • (b) in Schedule 2, for the Work Account levy for self-employed persons; and

    • (c) in Schedule 3, for the compensation levy.

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

8 Maximum earnings on which levy payable
  • (1) The maximum amount of earnings on which the Work Account levy is payable by an employer in respect of any employee, or by a private domestic worker, in a tax year is $99,817.

    (2) The maximum amount of self-employed earnings in the 2006/07 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 Work Account levy or compensation levy is payable by a self-employed person is $96,619.

9 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 2006/07 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 the 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) $19,760 for a person who is aged 18 or over on the last day of that tax year:

    • (b) $15,808 for a person who is aged under 18 on the last day of that tax year.

Part 2
Persons purchasing compensation

10 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.

11 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 3 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

    where—

    • g is the amount of base compensation levy calculated according to regulation 12

    • h is either—

      • (a) the amount of non-abatement part calculated under regulation 13, if that regulation applies; or

      • (b) 0, if regulation 13 does not apply.

    (3) The Corporation may estimate the amount of item c in the formula set out in regulations 12 and 13 if—

    • (a) it is necessary to calculate item g or item h 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 9(2).

    (5) The compensation levy payable by a person under subclause (1) is subject to any adjustments under Part 3.

12 Base compensation levy
  • The amount of base compensation levy payable by a person to whom this Part applies is calculated using the following formula:

    .

    where—

    • c is—

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

      • (b) the Corporation's estimate of that amount under regulation 11(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 rate stated in Schedule 3

    • L is either—

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

      • (b) the age-related discount stated in Schedule 4 that corresponds to the age of the person if item j is 80% or more of item c.

13 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—

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

      • (b) the Corporation's estimate of that amount under regulation 11(3).

    • j is the same amount as item j in the formula set out in regulation 12

    • L is the same amount as item L in the formula set out in regulation 12

    • p is the appropriate non-abatement part rate stated in Schedule 3.

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

Part 3
Downward adjustments to Work Account levy or compensation levy based on safety management practices

Subpart 1General provisions relating to downward adjustments to Work Account levy or compensation levy

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

    (2) To avoid doubt, the Corporation may not make, at the same time, more than 1 downward adjustment for the same employer or self-employed person in their capacity as an employer or self-employed person.

16 Auditors
  • (1) Audits for the purposes of this Part (other than audits for the purposes of regulation 20(2)) must be conducted by an auditor approved by the chief executive for the purpose.

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

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

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

    • (b) a decision about which of the downward adjustments in regulation 18(2) applies:

    • (c) a decision to discontinue or reduce a downward adjustment made after a further downward audit under regulation 25:

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

    • (e) a decision about whether to cancel or discontinue a downward adjustment under regulation 35, 36, or 37.

Subpart 2Downward adjustments for all employers or self-employed persons

18 Downward adjustments
  • (1) The Corporation may make, under this subpart, a downward adjustment if a downward audit discloses that the employer's or self-employed person's safety management practices meet the standard required by the downward audit tool approved by the Minister for the purposes of this subpart.

    (2) The downward adjustment must be—

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

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

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

19 Basis of downward adjustments
  • (1) A downward adjustment under this subpart is based on an audit of the employer's or self-employed person's safety management practices conducted in accordance with the downward audit tool.

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

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

20 Employer or self-employed person may apply for audit
  • (1) An employer or self-employed person may apply to the Corporation for a downward audit under regulation 19(1) to see—

    • (a) whether the employer or self-employed person qualifies for a downward adjustment under this subpart; and

    • (b) if so, which of the downward adjustments in regulation 18(2) applies.

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

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

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

21 Determination of applications for audit
  • (1) The chief executive must decide which applicants who have made applications under regulation 20(1) will be audited.

    (2) In deciding, the chief executive may consider the declarations referred to in regulation 20(2)(b).

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

    (4) Within 10 working days after receiving an application under regulation 20(1), the Corporation must—

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

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

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

22 Restrictions on further applications for audits for downward adjustment
  • If a downward audit has previously been conducted on an application made by an applicant under regulation 20(1), the applicant concerned may not apply for another downward audit under that regulation for at least 12 months after being notified—

    • (a) whether that previous downward audit discloses that the employer's or self-employed person's safety management practices meet the standard required by the downward audit tool; and, if so,—

    • (b) whether they meet the standard required to a primary, secondary, or tertiary level.

23 Application of downward adjustments
  • (1) If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment (or that adjustment as modified by any reductions under regulation 25(3)) must be applied to the Work Account levy or the compensation levy payable by the employer or self-employed person during the period—

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

    • (b) ending on the earlier of—

      • (i) the day 24 months later:

      • (ii) the discontinuation of the adjustment under regulation 25(3).

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

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

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

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

24 Administration of downward adjustments
  • If the Corporation decides to make a downward adjustment under this subpart after the employer or self-employed person has paid the Work Account levy or compensation levy for a period, the Corporation—

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

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

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

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

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

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

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

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

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

    (2) 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 under this subpart to the self-employed person's Work Account levy or compensation levy 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 ownership or control of the self-employed person's business has changed.

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

    (4) Promptly after deciding to discontinue or reduce the adjustment, the Corporation must give written notice of its decision to the employer or self-employed person.

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

    (6) The Corporation may adjust the amount of monthly instalments of the Work Account levy or compensation levy payable by the employer or self-employed person on and after the day on which the discontinuation or reduction of the adjustment takes effect.

Subpart 3Downward adjustment for certain employers or self-employed persons

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

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

    health and safety procedures includes—

    • (a) hazard identification and management; and

    • (b) incident investigation; and

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

    • (d) emergency management procedures

    prescribed downward adjustment period has the meaning given to it by regulation 33(3)

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

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

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

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

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

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

    • (b) a document that shows—

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

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

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

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

27 Application of this subpart
  • This subpart applies—

    • (a) to a person who—

      • (i) is an employer, if either 1 of the following applies:

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

        • (B) the employer employs 10 or fewer fulltime equivalent employees; or

      • (ii) is a self-employed person, if either 1 of the following applies:

        • (A) the person derived earnings, as a self-employed person, that are equal to or less than $380,000 in the previous tax year; or

        • (B) the person employs 10 or fewer full-time equivalent employees; and

    • (b) if the employer or self-employed person is classified in 1 of the classification units specified in Schedule 5; and

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

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

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

    • (a) this subpart applies to the employer or self-employed person; and

    • (b) the employer's or self-employed person's safety management practices meet the standard required by the downward audit tool that applies to the classification unit in which the employer or self-employed person is classified.

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

29 Basis of downward adjustments
  • (1) A downward adjustment under this subpart is based on an audit of the employer's or self-employed person's safety management practices conducted in accordance with the relevant downward audit tool.

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

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

30 Employer or self-employed person may apply for downward adjustment
  • (1) An employer or self-employed person may apply to the Corporation for a downward adjustment under this subpart.

    (2) Every application under subclause (1) must include—

    • (a) a declaration by the applicant (or, in the case of an employer, the employer's responsible employee) that this subpart applies to the applicant; and

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

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

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

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

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

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

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

    (3) The Corporation—

    • (a) may consider the declarations referred to in regulation 30(2) in making any decision under subclause (2); and

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

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

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

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

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

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

    (2) Subclause (1) is subject to regulations 35, 36 and 37.

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

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

    • (b) the next 2 tax years.

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

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

    (3) The employer or 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) this subpart continues to apply to the employer or self-employed person on the basis that the employer or self-employed person continues to meet the requirements in regulation 27(a) to (c); and

    • (b) the assessment that was included, in accordance with regulation 30(2)(c), in the employer's or self-employed person's application for the downward adjustment continues to reflect the person's safety management practices.

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

35 Consequences of failure to submit annual declaration
  • (1) If an employer or self-employed person for whom the Corporation has made a downward adjustment under this subpart fails to submit a declaration required by regulation 34(3) within the time required by that subclause, the Corporation—

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

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

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

    (3) If the Corporation cancels the downward adjustment under subclause (1)(a) after the employer or self-employed person has paid the downward adjusted 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 employer or self-employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or 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 employer or self-employed person.

36 Consequences if annual declaration discloses this subpart no longer applies or self-assessment no longer current
  • (1) This regulation applies if a declaration submitted by an employer or self-employed person under regulation 34(3) discloses that—

    • (a) this subpart no longer applies to the employer or self-employed person on the basis that the employer or self-employed person no longer meets the requirements in regulation 27(a) to (c); or

    • (b) the assessment that was included, in accordance with regulation 30(2)(c), in the employer's or self-employed person's application for the downward adjustment no longer reflects the employer's or self-employed person's safety management practices.

    (2) The Corporation—

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

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

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

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

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

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

    (9) Subclause (8) is subject to regulation 38(2).

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

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

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

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

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

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

      • (ii) the assessment that was included, in accordance with regulation 30(2)(c), in the employer's application for the downward adjustment does not reflect the employer's safety management practices; or

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

    (2) 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 under this subpart to the self-employed person's Work Account levy or compensation levy 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) this subpart does not apply to the self-employed person; or

      • (ii) the assessment that was included, in accordance with regulation 30(2)(c), in the self-employed person's application for the downward adjustment does not reflect the self-employed person's safety management practices; or

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

    (3) If the employer's or self-employed person's safety management practices fail to meet the standard required in the further downward audit, the Corporation may—

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

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

    (4) If the downward adjustment is cancelled for a tax year under subclause (3)(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).

    (5) If the Corporation cancels the downward adjustment under subclause (3)(a) after the employer or self-employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

    (6) If the Corporation cancels the downward adjustment under subclause (3)(a), or discontinues the downward adjustment under subclause (3)(b), before the employer or self-employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.

    (7) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer or self-employed person.

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

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

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

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

    • (b) the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 35, 36, or 37.

    (2) If the employer or 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 a further application.

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

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

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

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

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

Part 4
Upward adjustments to Work Account levy based on employer's safety management practices

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    • (a) for that tax year; and

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

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

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

    (2) If in any tax year an employer's safety management practices meet the standard required by the upward audit tool following an audit under regulation 43, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.

45 Administration of upward adjustments
  • (1) If in any tax year, after an employer has paid the Work Account levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regulation 43 discloses that the employer's safety management practices meet the standard required by the upward audit tool, the Corporation—

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

      • (i) if the employer so requests; and

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

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

    (2) The Corporation may adjust the amount of monthly instalments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjustment under regulation 44.

Part 5
Miscellaneous

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

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

48 Levy exclusive of GST
  • The amount of any levy derived by applying the appropriate levy rate set out in the relevant schedule, and making any adjustments under Part 3 or 4, is exclusive of any goods and services tax payable on that levy.

49 Amount of levy exempt from payment
  • For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer or a self-employed person for the purposes of the Act and that includes the Work Account levy is set—

    • (a) in the case of an employer, at $20; and

    • (b) in the case of a self-employed person, at $40.

50 Continuation of adjustments
  • (1) This regulation applies to an employer if, in relation to that employer, the Corporation has made—

    (2) This regulation also applies to a self-employed person if, in relation to that person, the Corporation has made a downward adjustment under Part 3 of the Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account) Regulations 2006.

    (3) However, this regulation applies only if the relevant adjustment was in force immediately before the commencement of these regulations.

    (4) An employer to whom—

    • (a) subclause (1)(a) applies must be treated as if the Corporation had made the adjustment under subpart 2 of Part 3 of these regulations:

    • (b) subclause (1)(b) applies must be treated as if the Corporation had made the adjustment under subpart 3 of Part 3 of these regulations:

    • (c) subclause (1)(c) applies must be treated as if the Corporation had made the adjustment under Part 4 of these regulations.

    (5) A self-employed person to whom subclause (2) applies must be treated as if the Corporation had made the adjustment under subpart 3 of Part 3 of these regulations.

    (6) For the avoidance of doubt, the periods referred to in regulations 23 and 33 include any relevant periods before the commencement of these regulations.

51 Revocations and savings

Schedule 1
Classifications and levies for employers and private domestic workers

rr 5, 7

Levy rate per Classification unit numberClassification unit$100 of earnings ($)
57100Accommodation0.64
78420Accounting services0.06
78510Advertising services0.16
02130Aerial agricultural, horticultural, silvicultural, farming, and pest control services3.09
86130Aged care1.19
28610Agricultural machinery manufacturing1.45
42330Air conditioning and heating services1.05
28240Aircraft manufacturing and repair0.50
27210Alumina production1.34
27310Aluminium rolling, drawing, and extruding1.10
27220Aluminium smelting1.34
86330Ambulance services1.01
27691Ammunition manufacturing1.05
02191Animal or pet boarding0.39
52520Antique and used goods retailing0.78
01150Apple and pear growing1.22
04200Aquaculture1.68
27420Architectural aluminium product manufacturing1.10
78210Architectural services0.06
26291Art pottery manufacturing0.91
28321Artificial joints, eyes, and limbs manufacturing0.27
28190Automotive component manufacturing (not elsewhere classified)1.16
28130Automotive electrical and instrument manufacturing1.16
53220Automotive electrical services0.44
53210Automotive fuel retailing (including associated vehicle servicing)0.44
53290Automotive repair and services (not elsewhere classified)0.95
21130Bacon, ham, and smallgoods manufacturing1.19
73210Bank operation0.07
27110Basic iron and steel manufacturing1.41
27290Basic non-ferrous metal manufacturing (not elsewhere classified)1.34
28530Battery manufacturing0.50
01250Beef cattle farming2.15
01593Beekeeping2.15
21820Beer and malt manufacturing0.47
01192Berryfruit growing1.23
21630Biscuit manufacturing0.63
42591Blinds installation or repair service0.78
86391Blood bank operation0.18
28220Boatbuilding (all vessels 50 tonnes displacement and under)1.78
47940Book and magazine wholesaling0.31
24231Book and other publishing (excluding printing)0.14
24230Book and other publishing (including printing)0.47
51240Bread and cake retailing0.97
21610Bread manufacturing0.63
42220Bricklaying services2.41
42592Building completion services (all trades subcontracted)0.39
73220Building societies0.07
45390Building supplies wholesaling (not elsewhere classified)0.48
78540Business administrative services0.16
96210Business and professional associations0.18
46140Business machine wholesaling (not elsewhere classified)0.15
78550Business management services0.16
78690Business services (not elsewhere classified)0.39
57300Cafes and restaurants0.64
21620Cake and pastry manufacturing—non-retail0.91
53110Car retailing (including associated vehicle servicing)0.44
46210Car wholesaling0.15
22320Cardigan and pullover manufacturing0.46
42420Carpentry services2.40
21114Casings manufacturing0.89
93220Casinos operation0.41
26310Cement and lime manufacturing1.53
73100Central bank operation0.07
81110Central government, including Crown entities and commissions—operation (not elsewhere classified)0.13
26220Ceramic industrial product manufacturing0.91
26290Ceramic product manufacturing (not elsewhere classified)0.91
26230Ceramic tile and pipe manufacturing0.91
21520Cereal food and baking mix manufacturing0.91
45120Cereal grain wholesaling0.76
25490Chemical product manufacturing (not elsewhere classified)0.46
45230Chemical wholesaling0.15
87100Child care services0.48
86360Chiropractic services0.18
01191Citrus growing1.22
26210Clay brick manufacturing0.91
78660Cleaning services1.48
22490Clothing manufacturing (not elsewhere classified)0.57
52210Clothing retailing0.20
47220Clothing wholesaling0.22
57400Clubs—hospitality0.64
11010Coal mining—opencast2.34
11011Coal mining—underground2.34
84230Combined primary and secondary education0.18
78520Commercial art and display services0.16
77121Commercial property body corporates0.39
77120Commercial property operators and developers (excluding construction)0.39
28670Commercial space heating and cooling equipment manufacturing0.84
46220Commercial vehicle wholesaling0.72
87290Community and non-residential care services (not elsewhere classified)1.31
96291Community-based multi-functional activities (not elsewhere classified)0.46
86340Community health centre operation0.18
28410Computer and business machine manufacturing0.27
78340Computer consultancy services0.06
78330Computer maintenance services0.06
46130Computer wholesaling0.15
26340Concrete pipe and box culvert manufacturing1.53
26350Concrete product manufacturing (not elsewhere classified)1.53
26330Concrete slurry manufacturing1.53
42210Concreting services2.41
47160Confectionery and soft drink wholesaling0.76
21720Confectionery manufacturing0.91
14190Construction material mining (not elsewhere classified)2.34
42590Construction services (not elsewhere classified)2.40
78230Consulting engineering services0.16
78670Contract packing services (not elsewhere classified)0.50
27230Copper, silver, lead, and zinc—smelting and refining1.34
96320Corrective centres0.64
23330Corrugated paperboard container manufacturing0.55
25460Cosmetic and toiletry preparation manufacturing0.55
22130Cotton textile manufacturing1.86
87291Counselling services (not elsewhere classified)0.18
71120Courier services2.22
52591Craft and gift retailing (not elsewhere classified)0.20
42101Crane hiring or leasing (with operators)1.61
92420Creative arts0.32
73230Credit union operation0.07
01690Crop and plant growing (not elsewhere classified)1.22
01692Cultivated mushroom growing1.22
66440Customs agency and freight brokerage services0.16
01120Cut flower and flower seed growing1.23
01300Dairy cattle farming2.15
47130Dairy produce wholesaling0.76
21290Dairy product manufacturing (not elsewhere classified)1.19
78310Data processing services0.06
01530Deer farming2.15
82000Defence0.91
75210Dental insurance provision0.07
86230Dental services0.18
28322Dentures fabrication0.27
52100Department stores0.44
73290Deposit-taking financiers (not elsewhere classified)0.07
93112Dog racing3.25
52340Domestic appliance retailing0.44
52330Domestic hardware and houseware retailing0.78
28520Electric cable and wire manufacturing0.84
28540Electric light manufacturing0.50
28541Electric sign manufacturing0.50
46150Electrical and electronic equipment wholesaling (not elsewhere classified)0.15
28590Electrical equipment manufacturing (not elsewhere classified)0.50
42320Electrical services0.82
36102Electricity energy supply0.22
36100Electricity generation0.22
36101Electricity line system operation1.36
36103Electricity line system operation (excluding maintenance and construction)0.22
28490Electronic equipment manufacturing (not elsewhere classified)0.50
78610Employment services (candidate or contractor placement—no on-hired employees)0.16
78622Employment services (on-hired employees—mixed classification assignments, minimum 30% office work)1.12
78621Employment services (on-hired employees—non-office work assignments, including up to 30% office work)2.40
78620Employment services (on-hired employees—only office work assignments)0.16
25410Explosive manufacturing0.46
52230Fabric and other soft goods retailing0.20
27690Fabricated metal product manufacturing (not elsewhere classified)1.59
23220Fabricated wood manufacturing0.90
78661Facilities management and cleaning services—contract (not elsewhere classified)1.48
46110Farm and construction machinery wholesaling0.72
45190Farm produce and supplies wholesaling (not elsewhere classified)0.45
22612Fellmongery2.19
25310Fertiliser manufacturing1.07
91120Film and video distribution0.09
91110Film and video production0.15
75110Financial asset broking services0.07
73400Financial asset investors0.07
96330Fire brigade services0.97
42340Fire sprinklers—installation1.05
52592Firewood, coal, and coke retailing1.13
47140Fish wholesaling0.94
04130Fishing—finfish trawling (including processing on board)3.41
52320Floor covering retailing0.78
47330Floor covering wholesaling0.48
21510Flour mill product manufacturing0.91
52540Flower retailing0.20
21790Food manufacturing (not elsewhere classified)0.89
28630Food processing machinery manufacturing0.84
22500Footwear manufacturing0.88
52220Footwear retailing0.20
47230Footwear wholesaling0.31
81300Foreign government representation0.13
03031Forest nursery—operation or service1.22
03021Forest products—gathering1.67
03010Forestry3.95
66430Freight forwarding—air transport0.69
66420Freight forwarding—road, rail, and sea transport1.61
51210Fresh meat, fish, and poultry retailing0.97
21300Fruit and vegetable processing1.33
51220Fruit and vegetable retailing0.97
47150Fruit and vegetable wholesaling0.76
01190Fruit growing (not elsewhere classified)1.22
95240Funeral directors, crematoria, and cemeteries0.50
29290Furniture manufacturing (not elsewhere classified)1.00
52310Furniture retailing0.78
47320Furniture wholesaling0.48
93290Gambling services (not elsewhere classified)0.41
52530Garden equipment retailing0.78
95250Gardening and turf management services2.15
36200Gas supply0.64
74220General insurance0.07
86210General practice medical services0.06
26100Glass and glass product manufacturing0.91
42450Glazing services1.99
13140Gold mining—opencast2.34
13141Gold mining—underground2.34
01210Grain growing1.22
67010Grain storage1.13
01220Grain-sheep and grain-beef cattle farming2.15
01140Grape growing1.22
14110Gravel and sand quarrying2.34
47190Grocery wholesaling (not elsewhere classified)0.76
92391Guiding service operation—outdoor pursuits3.25
95260Hairdressing and beauty salons0.50
27610Hand tool and general hardware manufacturing1.59
74210Health insurance0.07
86390Health services (not elsewhere classified)0.18
28491Hearing aid manufacturing0.27
77301Holder investor farms and farm animals0.39
01520Horse farming5.67
93111Horse or dog racing club operations, including national controlling bodies0.89
93113Horse racing—harness racing5.65
93110Horse racing (not elsewhere classified)5.65
22310Hosiery manufacturing0.46
86110Hospitals (excluding psychiatric and continuing geriatric care)0.61
41110House construction2.41
28510Household appliance manufacturing0.50
47310Household appliance wholesaling0.31
52610Household equipment repair services—electrical and electronic0.78
52690Household equipment repair services (not elsewhere classified)0.78
47390Household goods wholesaling (not elsewhere classified)0.48
02200Hunting and trapping3.09
21220Ice cream manufacturing1.19
25320Industrial gas manufacturing0.30
28690Industrial machinery and equipment manufacturing (not elsewhere classified)1.45
78320Information storage and retrieval services0.06
25470Ink manufacturing0.46
63030Inland water transport (except passenger only)1.28
63031Inland water transport (passenger only)1.28
25350Inorganic industrial chemical manufacturing (not elsewhere classified)0.30
96290Interest groups (not elsewhere classified)0.18
63020International and coastal water transport (vessels 45 metres length and under or 500 tonnes displacement and under)1.28
63010International and coastal water transport (vessels over 45 metres length and 500 tonnes displacement)1.36
27120Iron and steel casting and forging2.29
13110Iron sands mining2.34
29410Jewellery and silverware manufacturing0.27
47920Jewellery and watch wholesaling0.31
81200Justice0.10
87221Juvenile detention centre operation0.64
01170Kiwi fruit growing1.22
22390Knitting mill product manufacturing (not elsewhere classified)0.46
96220Labour associations operation0.18
42510Landscaping services2.15
95210Laundries and dry-cleaners1.24
22620Leather and leather substitute product manufacturing0.46
22611Leather tanning and fur dressing (excluding fellmongery)2.19
78410Legal services0.06
92100Libraries0.32
74110Life insurance0.07
28650Lifting and material handling equipment manufacturing0.84
04150Line fishing (including processing on board)3.41
51230Liquor retailing0.97
47170Liquor wholesaling0.15
01590Livestock farming (not elsewhere classified)2.14
81130Local government operation (not elsewhere classified)0.31
23110Log sawmilling3.20
03020Logging3.94
61210Long-distance bus transport1.03
93210Lotteries operation0.41
28640Machine tool and part manufacturing0.84
46190Machinery and equipment wholesaling (not elsewhere classified)0.31
22210Made-up textile product manufacturing0.88
29490Manufacturing (not elsewhere classified)1.00
52450Marine equipment retailing0.44
04190Marine fishing (not elsewhere classified)1.68
78530Market research services0.06
86351Massage therapy services0.18
29230Mattress manufacturing (excluding rubber)1.00
21111Meat inspection services1.26
21110Meat processing4.69
47110Meat wholesaling0.94
28320Medical and surgical equipment manufacturing0.27
25430Medicinal and pharmaceutical product manufacturing0.55
22410Men's and boys' wear manufacturing0.57
45220Metal and mineral wholesaling1.05
27510Metal container manufacturing1.10
13190Metal ore mining (not elsewhere classified)2.34
86132Midwifery services1.31
21210Milk and cream processing1.19
51260Milk vending—home delivery service2.21
15130Mineral exploration—own account2.34
15140Mineral exploration services2.34
13150Mineral sand mining2.34
14200Mining (not elsewhere classified)2.34
28620Mining and construction machinery manufacturing1.45
73240Money market dealers0.07
91130Motion picture exhibition0.09
53120Motor cycle dealing0.44
28120Motor vehicle body manufacturing1.45
46240Motor vehicle dismantling and used part dealing0.79
77410Motor vehicle hiring0.18
28110Motor vehicle manufacturing1.16
46230Motor vehicle new part dealing0.44
92200Museums0.32
92410Music and theatre productions0.32
24211Newspaper publishing (excluding printing)0.14
24210Newspaper publishing (including printing)0.47
52430Newspaper, book, and stationery retailing0.20
41220Non-building construction and heavy machinery installation (not elsewhere classified)1.71
27330Non-ferrous metal casting1.93
27320Non-ferrous metal rolling, drawing, and extruding (not elsewhere classified)1.93
27650Non-ferrous pipe fitting manufacturing1.10
77300Non-financial asset investors0.39
26400Non-metallic mineral product manufacturing (not elsewhere classified)1.53
41130Non-residential building construction2.40
64030Non-scheduled air transport1.46
86131Nursing bureau1.31
27630Nut, bolt, screw, and rivet manufacturing1.05
77431Office equipment and fittings hiring0.16
21400Oil and fat manufacturing1.33
12000Oil and gas extraction0.30
86320Optometry and optical dispensing0.06
25340Organic industrial chemical manufacturing (not elsewhere classified)1.07
84400Other education0.18
73300Other financiers0.07
15200Other mining services2.34
24221Other periodical publishing (excluding printing)0.14
24220Other periodical publishing (including printing)0.47
93300Other recreation services0.89
77420Other transport equipment leasing1.12
25420Paint manufacturing0.46
42440Painting and decorating services1.99
23340Paper bag and sack manufacturing0.55
23390Paper product manufacturing (not elsewhere classified)0.55
47950Paper product wholesaling0.31
24110Paper stationery manufacturing0.55
66110Parking services0.50
87292Parole or probationary services0.10
86310Pathology services0.18
92520Performing arts venues0.32
95190Personal and household goods hiring (not elsewhere classified)0.50
95290Personal services (not elsewhere classified)0.50
78650Pest control services1.66
03032Pest control services (excluding aerial or wild animal control)1.68
25440Pesticide manufacturing0.55
25200Petroleum and coal product manufacturing (not elsewhere classified)1.07
15121Petroleum and natural gas drilling services1.71
15110Petroleum and natural gas exploration1.07
15120Petroleum and natural gas exploration services1.07
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.15
25100Petroleum refining0.30
47960Pharmaceutical and toiletry wholesaling0.15
52510Pharmaceutical, cosmetic, and toiletry retailing0.20
28310Photographic and optical goods manufacturing0.27
52440Photographic equipment retailing0.20
47910Photographic equipment wholesaling0.31
95220Photographic film processing0.20
95230Photographic studios0.06
86350Physiotherapy services0.18
01510Pig farming2.15
65010Pipeline transport0.30
77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)1.12
01110Plant nurseries1.22
26320Plaster product manufacturing1.53
42410Plastering and ceiling services1.99
25630Plastic bag and film manufacturing1.01
25610Plastic blow-moulded product manufacturing1.01
25620Plastic extruded product manufacturing1.01
25650Plastic foam product manufacturing1.01
25660Plastic injection-moulded product manufacturing1.01
25661Plastic product manufacturing (not elsewhere classified)1.01
25640Plastic product rigid fibre reinforced manufacturing1.01
42310Plumbing services1.42
23210Plywood and veneer manufacturing1.81
96310Police services0.57
84320Polytechnic and other tertiary institutional education0.18
66230Port operators1.28
71110Postal services1.29
47120Poultry and smallgoods wholesaling0.94
01420Poultry farming—eggs1.17
01410Poultry farming—meat1.17
21120Poultry processing1.78
04120Prawn fishing3.38
29190Prefabricated building manufacturing (not elsewhere classified)1.81
29110Prefabricated metal building manufacturing1.43
21740Prepared animal and bird feed manufacturing0.63
84100Preschool education0.48
84210Primary education0.18
24120Printing0.47
97000Private households employing staff0.50
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.27
46120Professional equipment wholesaling0.15
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)0.61
57200Pubs, taverns, and bars0.64
23310Pulp, paper, and paperboard manufacturing0.90
28660Pump and compressor manufacturing0.84
91210Radio services0.09
86392Radiology and medical imaging services0.18
62000Rail transport1.36
28230Railway equipment manufacturing1.45
77200Real estate agents0.16
24300Recorded media manufacturing and publishing0.27
52350Recorded music retailing0.20
92390Recreational parks and gardens1.02
96100Religious organisations0.18
41120Residential building construction (not elsewhere classified)2.41
87220Residential care services (not elsewhere classified)1.19
77111Residential property body corporates0.39
77110Residential property operators and developers (excluding construction)0.39
87222Residential refuge operation0.18
71111Retail postal services0.20
52590Retailing (not elsewhere classified)0.78
87211Retirement village operation (with rest home or hospital facilities)1.31
87210Retirement village operation (without rest home or hospital facilities)1.31
41210Road and bridge construction1.71
61100Road freight transport2.22
04110Rock lobster fishing3.41
42230Roofing services2.41
22230Rope, cordage, and twine manufacturing3.11
25590Rubber product manufacturing (not elsewhere classified)1.24
29491Rubber stamp manufacturing0.27
25510Rubber tyre manufacturing1.40
14201Salt harvesting1.07
21791Salt manufacturing—cooking or table0.89
64020Scheduled domestic air transport0.69
64010Scheduled international air transport0.69
78100Scientific research0.16
24121Screen printing0.47
21730Seafood processing (other than on board vessels)1.78
04192Seaweed, shellfish, and other seafood hand-gathering (not from a boat)1.68
84220Secondary education0.18
78630Secretarial services0.16
42341Security and alarm system installation0.82
78640Security and investigative services (excluding police)0.85
02190Services to agriculture (not elsewhere classified)1.66
66300Services to air transport0.69
75190Services to finance and investment (not elsewhere classified)0.07
03030Services to forestry (excluding tree cutting and felling)3.12
75200Services to insurance0.07
24130Services to printing0.47
66190Services to road transport (not elsewhere classified)1.61
92590Services to the arts (not elsewhere classified)0.32
66490Services to transport (not elsewhere classified)1.61
66290Services to water transport (not elsewhere classified)1.28
37020Sewage and drainage services0.87
02120Shearing services3.68
01230Sheep and beef cattle farming2.15
01240Sheep farming2.15
29220Sheet metal furniture manufacturing1.45
27590Sheet metal product manufacturing (not elsewhere classified)1.26
04191Shellfish and paua fishing (not from cultivated beds)1.68
28210Shipbuilding (all vessels over 50 tonnes displacement)2.38
66291Shipping agency services (excluding handling of goods)0.16
61220Short distance bus transport (including tramway)1.03
13170Silver ore mining2.34
42100Site preparation and heavy plant hiring (with operators)1.71
22430Sleepwear, underwear, and infant clothing manufacturing0.57
53230Smash repairing0.95
25450Soap and other detergent manufacturing0.55
21810Soft drink, cordial, and syrup manufacturing0.47
23320Solid paperboard container manufacturing0.55
92510Sound recording studios0.32
84240Special school education0.18
51290Specialised food retailing (not elsewhere classified)0.97
86220Specialist medical services0.06
02192Sphagnum moss processing1.66
21840Spirit manufacturing0.47
52410Sport and camping equipment retailing0.20
93196Sporting and recreational equine activities (not elsewhere classified)3.25
93192Sports and services to sports—boating or yachting0.89
93174Sports and services to sports—community cricket0.89
93170Sports and services to sports—community rugby0.89
93171Sports and services to sports—community rugby league0.89
93193Sports and services to sport—cycling0.89
93195Sports and services to sports—golf0.89
93197Sports and services to sport—motor cycling3.25
93198Sports and services to sports—motor racing3.25
93199Sports and services to sports—netball0.89
93194Sports and services to sports—professional cricket7.46
93180Sports and services to sports—professional rugby7.46
93181Sports and services to sports—professional rugby league7.46
93182Sports and services to sports—snow skiing3.25
93184Sports and services to sports—softball or baseball0.89
93185Sports and services to sports—squash or badminton0.89
93186Sports and services to sports—swimming0.89
93187Sports and services to sports—tennis0.89
93188Sports and services to sports—water skiing0.89
93190Sports and services to sports (not elsewhere classified)—community0.89
93175Sports and services to sports (not elsewhere classified)—professional3.25
93120Sports grounds and facilities (not elsewhere classified)0.89
27620Spring and wire product manufacturing1.05
04140Squid jigging (including processing on board)3.38
27130Steel pipe and tube manufacturing1.41
66210Stevedoring3.36
26401Stone cutting, dressing, polishing, or shaping1.53
01160Stone fruit growing1.22
67090Storage (not elsewhere classified)1.13
96341Street cleaning services2.64
27490Structural metal product manufacturing (not elsewhere classified)2.81
42240Structural steel erection services2.40
27410Structural steel fabricating2.81
21710Sugar manufacturing0.89
74120Superannuation funds0.07
51100Supermarket and grocery stores0.97
27640Surface coating and finishing1.59
86111Surgical hospital—day surgery0.61
78220Surveying services0.39
22120Synthetic fibre textile manufacturing1.86
25330Synthetic resin manufacturing1.07
51250Takeaway food retailing0.64
61230Taxi and other road passenger transport1.03
61231Taxi organisations (excluding those that provide taxi services)0.39
78290Technical services (not elsewhere classified)0.39
42321Telecommunication line construction and maintenance (within buildings)0.82
71200Telecommunication services0.30
28420Telecommunication, broadcasting, and transceiving equipment manufacturing0.27
91220Television services0.09
26351Terrazzo products1.53
22150Textile finishing0.46
22220Textile floor covering manufacturing1.74
22290Textile product manufacturing (not elsewhere classified)1.86
47210Textile product wholesaling0.31
42430Tiling and carpeting services2.00
23130Timber resawing and dressing2.41
45310Timber wholesaling2.41
01691Tobacco and hops growing1.23
21900Tobacco product manufacturing0.47
47180Tobacco product wholesaling0.76
52420Toy and game retailing0.44
29420Toy and sporting goods manufacturing1.00
47930Toy and sporting goods wholesaling0.31
53130Trailer and caravan dealing0.79
65090Transport (not elsewhere classified)1.61
28290Transport equipment manufacturing (not elsewhere classified)1.16
66410Travel agency services0.16
53240Tyre retailing0.95
84310University education0.18
41221Utility network construction and maintenance services0.64
01130Vegetable growing1.22
86400Veterinary services0.39
95110Video hire outlets0.18
96340Waste collection and disposal services2.64
52550Watch and jewellery retailing0.20
37010Water supply0.64
66220Water transport terminals1.28
47990Wholesaling (not elsewhere classified)0.48
47991Wholesaling, all products (excluding storage and handling of goods)0.16
21830Wine manufacturing0.47
22420Women's and girls' wear manufacturing0.57
23120Wood chipping3.21
23290Wood product manufacturing (not elsewhere classified)1.81
29210Wooden furniture and upholstered seat manufacturing1.00
23230Wooden structural component manufacturing1.81
22110Wool scouring3.11
45110Wool storage and classing0.45
22140Wool textile manufacturing1.86
45111Wool wholesaling0.15
22141Woollen yarns manufacturing1.86
92310Zoological and botanic gardens1.02

Schedule 2
Classifications and levies for self-employed persons

rr 5, 6, 7

Levy rate per Classification unit numberClassification unit$100 of earnings $
57100Accommodation1.21
78420Accounting services0.12
78510Advertising services0.34
02130Aerial agricultural, horticultural, silvicultural, farming, and pest control services6.57
86130Aged care2.24
28610Agricultural machinery manufacturing2.73
42330Air conditioning and heating services1.97
28240Aircraft manufacturing and repair0.65
27210Alumina production1.53
27310Aluminium rolling, drawing, and extruding2.01
27220Aluminium smelting1.53
86330Ambulance services0.82
27691Ammunition manufacturing1.27
02191Animal or pet boarding0.70
52520Antique and used goods retailing1.47
01150Apple and pear growing2.13
04200Aquaculture3.16
27420Architectural aluminium product manufacturing2.01
78210Architectural services0.12
26291Art pottery manufacturing1.55
28321Artificial joints, eyes, and limbs manufacturing0.51
28190Automotive component manufacturing (not elsewhere classified)1.51
28130Automotive electrical and instrument manufacturing1.51
53220Automotive electrical services0.84
53210Automotive fuel retailing (including associated vehicle servicing)0.84
53290Automotive repair and services (not elsewhere classified)1.79
21130Bacon, ham, and smallgoods manufacturing2.24
73210Bank operation0.23
27110Basic iron and steel manufacturing2.32
27290Basic non-ferrous metal manufacturing (not elsewhere classified)1.53
28530Battery manufacturing0.65
01250Beef cattle farming4.04
01593Beekeeping4.04
21820Beer and malt manufacturing0.81
01192Berryfruit growing2.13
21630Biscuit manufacturing1.05
42591Blinds installation or repair service1.47
86391Blood bank operation0.33
28220Boatbuilding (all vessels 50 tonnes displacement and under)3.11
47940Book and magazine wholesaling0.50
24231Book and other publishing (excluding printing)0.27
24230Book and other publishing (including printing)0.68
51240Bread and cake retailing1.55
21610Bread manufacturing1.05
42220Bricklaying services4.53
42592Building completion services (all trades subcontracted)0.70
73220Building societies0.23
45390Building supplies wholesaling (not elsewhere classified)0.89
78540Business administrative services0.34
96210Business and professional associations0.35
46140Business machine wholesaling (not elsewhere classified)0.28
78550Business management services0.34
78690Business services (not elsewhere classified)0.70
57300Cafes and restaurants1.21
21620Cake and pastry manufacturing—non-retail1.58
53110Car retailing (including associated vehicle servicing)0.83
46210Car wholesaling0.28
22320Cardigan and pullover manufacturing0.71
42420Carpentry services4.53
21114Casings manufacturing1.37
93220Casinos operation0.51
26310Cement and lime manufacturing2.88
73100Central bank operation0.23
81110Central government, including Crown entities and commissions—operation (not elsewhere classified)0.25
26220Ceramic industrial product manufacturing1.55
26290Ceramic product manufacturing (not elsewhere classified)1.55
26230Ceramic tile and pipe manufacturing1.55
21520Cereal food and baking mix manufacturing1.58
45120Cereal grain wholesaling1.42
25490Chemical product manufacturing (not elsewhere classified)0.76
45230Chemical wholesaling0.28
87100Child care services0.62
86360Chiropractic services0.33
01191Citrus growing2.13
26210Clay brick manufacturing1.55
78660Cleaning services2.75
22490Clothing manufacturing (not elsewhere classified)1.08
52210Clothing retailing0.39
47220Clothing wholesaling0.36
57400Clubs—hospitality1.21
11010Coal mining—opencast4.41
11011Coal mining—underground4.41
84230Combined primary and secondary education0.33
78520Commercial art and display services0.34
77121Commercial property body corporates0.70
77120Commercial property operators and developers (excluding construction)0.70
28670Commercial space heating and cooling equipment manufacturing1.57
46220Commercial vehicle wholesaling1.37
87290Community and non-residential care services (not elsewhere classified)2.47
96291Community-based multi-functional activities (not elsewhere classified)0.71
86340Community health centre operation0.33
28410Computer and business machine manufacturing0.51
78340Computer consultancy services0.12
78330Computer maintenance services0.12
46130Computer wholesaling0.28
26340Concrete pipe and box culvert manufacturing2.88
26350Concrete product manufacturing (not elsewhere classified)2.88
26330Concrete slurry manufacturing2.88
42210Concreting services4.53
47160Confectionery and soft drink wholesaling1.42
21720Confectionery manufacturing1.58
14190Construction material mining (not elsewhere classified)4.41
42590Construction services (not elsewhere classified)4.53
78230Consulting engineering services0.34
78670Contract packing services (not elsewhere classified)0.94
27230Copper, silver, lead, and zinc—smelting and refining1.53
96320Corrective centres1.21
23330Corrugated paperboard container manufacturing0.85
25460Cosmetic and toiletry preparation manufacturing0.78
22130Cotton textile manufacturing3.51
87291Counselling services (not elsewhere classified)0.33
71120Courier services4.18
52591Craft and gift retailing (not elsewhere classified)0.39
42101Crane hiring or leasing (with operators)2.78
92420Creative arts0.58
73230Credit union operation0.23
01690Crop and plant growing (not elsewhere classified)2.13
01692Cultivated mushroom growing2.13
66440Customs agency and freight brokerage services0.30
01120Cut flower and flower seed growing2.13
01300Dairy cattle farming4.05
47130Dairy produce wholesaling1.42
21290Dairy product manufacturing (not elsewhere classified)2.24
78310Data processing services0.12
01530Deer farming4.05
82000Defence1.69
75210Dental insurance provision0.23
86230Dental services0.33
28322Dentures fabrication0.51
52100Department stores0.55
73290Deposit-taking financiers (not elsewhere classified)0.23
93112Dog racing5.10
52340Domestic appliance retailing0.55
52330Domestic hardware and houseware retailing1.47
28520Electric cable and wire manufacturing1.57
28540Electric light manufacturing0.65
28541Electric sign manufacturing0.65
46150Electrical and electronic equipment wholesaling (not elsewhere classified)0.28
28590Electrical equipment manufacturing (not elsewhere classified)0.65
42320Electrical services1.54
36102Electricity energy supply0.33
36100Electricity generation0.33
36101Electricity line system operation2.57
36103Electricity line system operation (excluding maintenance and construction)0.33
28490Electronic equipment manufacturing (not elsewhere classified)0.65
78610Employment services (candidate or contractor placement—no on-hired employees)0.34
78622Employment services (on-hired employees—mixed classification assignments, minimum 30% office work)2.01
78621Employment services (on-hired employees—non-office work assignments, including up to 30% office work)4.52
78620Employment services (on-hired employees—only office work assignments)0.34
25410Explosive manufacturing0.76
52230Fabric and other soft goods retailing0.39
27690Fabricated metal product manufacturing (not elsewhere classified)2.90
23220Fabricated wood manufacturing1.69
78661Facilities management and cleaning services—contract (not elsewhere classified)2.75
46110Farm and construction machinery wholesaling1.36
45190Farm produce and supplies wholesaling (not elsewhere classified)0.80
22612Fellmongery4.12
25310Fertiliser manufacturing1.25
91120Film and video distribution0.25
91110Film and video production0.41
75110Financial asset broking services0.23
73400Financial asset investors0.23
96330Fire brigade services1.10
42340Fire sprinklers—installation1.97
52592Firewood, coal, and coke retailing1.77
47140Fish wholesaling1.77
04130Fishing—finfish trawling (including processing on board)7.16
52320Floor covering retailing1.47
47330Floor covering wholesaling0.89
21510Flour mill product manufacturing1.58
52540Flower retailing0.39
21790Food manufacturing (not elsewhere classified)1.37
28630Food processing machinery manufacturing1.57
22500Footwear manufacturing1.48
52220Footwear retailing0.39
47230Footwear wholesaling0.50
81300Foreign government representation0.25
03031Forest nursery—operation or service2.13
03021Forest products—gathering3.15
03010Forestry6.90
66430Freight forwarding—air transport1.31
66420Freight forwarding—road, rail, and sea transport2.78
51210Fresh meat, fish, and poultry retailing1.55
21300Fruit and vegetable processing2.50
51220Fruit and vegetable retailing1.55
47150Fruit and vegetable wholesaling1.42
01190Fruit growing (not elsewhere classified)2.13
95240Funeral directors, crematoria, and cemeteries0.46
29290Furniture manufacturing (not elsewhere classified)1.89
52310Furniture retailing1.47
47320Furniture wholesaling0.89
93290Gambling services (not elsewhere classified)0.51
52530Garden equipment retailing1.47
95250Gardening and turf management services4.04
36200Gas supply1.21
74220General insurance0.23
86210General practice medical services0.09
26100Glass and glass product manufacturing1.55
42450Glazing services3.75
13140Gold mining—opencast4.41
13141Gold mining—underground4.41
01210Grain growing2.13
67010Grain storage2.12
01220Grain-sheep and grain-beef cattle farming4.05
01140Grape growing2.13
14110Gravel and sand quarrying4.41
47190Grocery wholesaling (not elsewhere classified)1.42
92391Guiding service operation—outdoor pursuits5.10
95260Hairdressing and beauty salons0.94
27610Hand tool and general hardware manufacturing2.90
74210Health insurance0.23
86390Health services (not elsewhere classified)0.33
28491Hearing aid manufacturing0.51
77301Holder investor farms and farm animals0.70
01520Horse farming10.66
93111Horse or dog racing club operations, including national controlling bodies1.67
93113Horse racing—harness racing10.63
93110Horse racing (not elsewhere classified)10.63
22310Hosiery manufacturing0.71
86110Hospitals (excluding psychiatric and continuing geriatric care)0.78
41110House construction4.53
28510Household appliance manufacturing0.65
47310Household appliance wholesaling0.50
52610Household equipment repair services—electrical and electronic1.47
52690Household equipment repair services (not elsewhere classified)1.47
47390Household goods wholesaling (not elsewhere classified)0.89
02200Hunting and trapping6.57
21220Ice cream manufacturing2.24
25320Industrial gas manufacturing0.46
28690Industrial machinery and equipment manufacturing (not elsewhere classified)2.73
78320Information storage and retrieval services0.12
25470Ink manufacturing0.76
63030Inland water transport (except passenger only)2.40
63031Inland water transport (passenger only)2.40
25350Inorganic industrial chemical manufacturing (not elsewhere classified)0.46
96290Interest groups (not elsewhere classified)0.35
63020International and coastal water transport (vessels 45 metres length and under or 500 tonnes displacement and under)2.40
63010International and coastal water transport (vessels over 45 metres length and 500 tonnes displacement)2.35
27120Iron and steel casting and forging4.14
13110Iron sands mining4.41
29410Jewellery and silverware manufacturing0.51
47920Jewellery and watch wholesaling0.50
81200Justice0.15
87221Juvenile detention centre operation1.21
01170Kiwi fruit growing2.13
22390Knitting mill product manufacturing (not elsewhere classified)0.71
96220Labour associations operation0.35
42510Landscaping services4.04
95210Laundries and dry-cleaners1.90
22620Leather and leather substitute product manufacturing0.71
22611Leather tanning and fur dressing (excluding fellmongery)4.12
78410Legal services0.12
92100Libraries0.58
74110Life insurance0.23
28650Lifting and material handling equipment manufacturing1.57
04150Line fishing (including processing on board)7.15
51230Liquor retailing1.55
47170Liquor wholesaling0.28
01590Livestock farming (not elsewhere classified)4.04
81130Local government operation (not elsewhere classified)0.51
23110Log sawmilling6.04
03020Logging6.91
61210Long-distance bus transport1.52
93210Lotteries operation0.51
28640Machine tool and part manufacturing1.57
46190Machinery and equipment wholesaling (not elsewhere classified)0.50
22210Made-up textile product manufacturing1.48
29490Manufacturing (not elsewhere classified)1.89
52450Marine equipment retailing0.83
04190Marine fishing (not elsewhere classified)3.16
78530Market research services0.12
86351Massage therapy services0.33
29230Mattress manufacturing (excluding rubber)1.89
21111Meat inspection services2.76
21110Meat processing8.83
47110Meat wholesaling1.77
28320Medical and surgical equipment manufacturing0.51
25430Medicinal and pharmaceutical product manufacturing0.78
22410Men's and boys' wear manufacturing1.08
45220Metal and mineral wholesaling1.27
27510Metal container manufacturing2.01
13190Metal ore mining (not elsewhere classified)4.41
86132Midwifery services1.55
21210Milk and cream processing2.24
51260Milk vending—home delivery service4.16
15130Mineral exploration—own account4.41
15140Mineral exploration services4.41
13150Mineral sand mining4.41
14200Mining (not elsewhere classified)4.41
28620Mining and construction machinery manufacturing2.73
73240Money market dealers0.23
91130Motion picture exhibition0.25
53120Motor cycle dealing0.84
28120Motor vehicle body manufacturing2.73
46240Motor vehicle dismantling and used part dealing1.48
77410Motor vehicle hiring0.35
28110Motor vehicle manufacturing1.51
46230Motor vehicle new part dealing0.83
92200Museums0.58
92410Music and theatre productions0.58
24211Newspaper publishing (excluding printing)0.27
24210Newspaper publishing (including printing)0.68
52430Newspaper, book, and stationery retailing0.39
41220Non-building construction and heavy machinery installation (not elsewhere classified)3.21
27330Non-ferrous metal casting2.46
27320Non-ferrous metal rolling, drawing, and extruding (not elsewhere classified)2.46
27650Non-ferrous pipe fitting manufacturing2.01
77300Non-financial asset investors0.70
26400Non-metallic mineral product manufacturing (not elsewhere classified)2.88
41130Non-residential building construction4.52
64030Non-scheduled air transport2.75
86131Nursing bureau1.55
27630Nut, bolt, screw, and rivet manufacturing1.27
77431Office equipment and fittings hiring0.30
21400Oil and fat manufacturing2.50
12000Oil and gas extraction0.46
86320Optometry and optical dispensing0.09
25340Organic industrial chemical manufacturing (not elsewhere classified)1.25
84400Other education0.33
73300Other financiers0.23
15200Other mining services4.41
24221Other periodical publishing (excluding printing)0.27
24220Other periodical publishing (including printing)0.68
93300Other recreation services1.67
77420Other transport equipment leasing2.01
25420Paint manufacturing0.76
42440Painting and decorating services3.75
23340Paper bag and sack manufacturing0.85
23390Paper product manufacturing (not elsewhere classified)0.85
47950Paper product wholesaling0.50
24110Paper stationery manufacturing0.85
66110Parking services0.94
87292Parole or probationary services0.15
86310Pathology services0.33
92520Performing arts venues0.58
95190Personal and household goods hiring (not elsewhere classified)0.81
95290Personal services (not elsewhere classified)0.94
78650Pest control services3.13
03032Pest control services (excluding aerial or wild animal control)3.17
25440Pesticide manufacturing0.78
25200Petroleum and coal product manufacturing (not elsewhere classified)1.25
15121Petroleum and natural gas drilling services3.21
15110Petroleum and natural gas exploration1.25
15120Petroleum and natural gas exploration services1.25
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.28
25100Petroleum refining0.46
47960Pharmaceutical and toiletry wholesaling0.28
52510Pharmaceutical, cosmetic, and toiletry retailing0.39
28310Photographic and optical goods manufacturing0.51
52440Photographic equipment retailing0.39
47910Photographic equipment wholesaling0.50
95220Photographic film processing0.39
95230Photographic studios0.12
86350Physiotherapy services0.33
01510Pig farming4.04
65010Pipeline transport0.46
77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)2.01
01110Plant nurseries2.13
26320Plaster product manufacturing2.88
42410Plastering and ceiling services3.75
25630Plastic bag and film manufacturing1.67
25610Plastic blow-moulded product manufacturing1.67
25620Plastic extruded product manufacturing1.67
25650Plastic foam product manufacturing1.67
25660Plastic injection-moulded product manufacturing1.67
25661Plastic product manufacturing (not elsewhere classified)1.67
25640Plastic product rigid fibre reinforced manufacturing1.67
42310Plumbing services2.68
23210Plywood and veneer manufacturing3.41
96310Police services1.08
84320Polytechnic and other tertiary institutional education0.33
66230Port operators2.40
71110Postal services2.39
47120Poultry and smallgoods wholesaling1.77
01420Poultry farming—eggs2.21
01410Poultry farming—meat2.21
21120Poultry processing3.35
04120Prawn fishing7.22
29190Prefabricated building manufacturing (not elsewhere classified)3.41
29110Prefabricated metal building manufacturing2.61
21740Prepared animal and bird feed manufacturing1.05
84100Preschool education0.62
84210Primary education0.33
24120Printing0.68
97000Private households employing staff0.94
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.51
46120Professional equipment wholesaling0.28
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)0.78
57200Pubs, taverns, and bars1.21
23310Pulp, paper, and paperboard manufacturing1.69
28660Pump and compressor manufacturing1.57
91210Radio services0.25
86392Radiology and medical imaging services0.33
62000Rail transport2.35
28230Railway equipment manufacturing2.73
77200Real estate agents0.30
24300Recorded media manufacturing and publishing0.51
52350Recorded music retailing0.39
92390Recreational parks and gardens1.51
96100Religious organisations0.35
41120Residential building construction (not elsewhere classified)4.53
87220Residential care services (not elsewhere classified)2.24
77111Residential property body corporates0.70
77110Residential property operators and developers (excluding construction)0.70
87222Residential refuge operation0.33
71111Retail postal services0.39
52590Retailing (not elsewhere classified)1.47
87211Retirement village operation (with rest home or hospital facilities)2.47
87210Retirement village operation (without rest home or hospital facilities)2.47
41210Road and bridge construction3.21
61100Road freight transport4.17
04110Rock lobster fishing7.13
42230Roofing services4.53
22230Rope, cordage, and twine manufacturing5.05
25590Rubber product manufacturing (not elsewhere classified)2.32
29491Rubber stamp manufacturing0.51
25510Rubber tyre manufacturing2.63
14201Salt harvesting1.25
21791Salt manufacturing—cooking or table1.37
64020Scheduled domestic air transport1.31
64010Scheduled international air transport1.31
78100Scientific research0.34
24121Screen printing0.68
21730Seafood processing (other than on board vessels)3.35
04192Seaweed, shellfish, and other seafood hand-gathering (not from a boat)3.17
84220Secondary education0.33
78630Secretarial services0.34
42341Security and alarm system installation1.54
78640Security and investigative services (excluding police)1.21
02190Services to agriculture (not elsewhere classified)3.14
66300Services to air transport1.31
75190Services to finance and investment (not elsewhere classified)0.23
03030Services to forestry (excluding tree cutting and felling)6.67
75200Services to insurance0.23
24130Services to printing0.68
66190Services to road transport (not elsewhere classified)2.78
92590Services to the arts (not elsewhere classified)0.58
66490Services to transport (not elsewhere classified)2.78
66290Services to water transport (not elsewhere classified)2.40
37020Sewage and drainage services1.63
02120Shearing services6.93
01230Sheep and beef cattle farming4.05
01240Sheep farming4.05
29220Sheet metal furniture manufacturing2.73
27590Sheet metal product manufacturing (not elsewhere classified)2.37
04191Shellfish and paua fishing (not from cultivated beds)3.17
28210Shipbuilding (all vessels over 50 tonnes displacement)3.72
66291Shipping agency services (excluding handling of goods)0.30
61220Short distance bus transport (including tramway)1.52
13170Silver ore mining4.41
42100Site preparation and heavy plant hiring (with operators)3.22
22430Sleepwear, underwear, and infant clothing manufacturing1.08
53230Smash repairing1.78
25450Soap and other detergent manufacturing0.78
21810Soft drink, cordial, and syrup manufacturing0.81
23320Solid paperboard container manufacturing0.85
92510Sound recording studios0.58
84240Special school education0.33
51290Specialised food retailing (not elsewhere classified)1.55
86220Specialist medical services0.09
02192Sphagnum moss processing3.13
21840Spirit manufacturing0.81
52410Sport and camping equipment retailing0.39
93196Sporting and recreational equine activities (not elsewhere classified)6.41
93192Sports and services to sports—boating or yachting1.67
93174Sports and services to sports—community cricket1.67
93170Sports and services to sports—community rugby1.67
93171Sports and services to sports—community rugby league1.67
93193Sports and services to sports—cycling1.67
93195Sports and services to sports—golf1.67
93197Sports and services to sports—motor cycling5.10
93198Sports and services to sports—motor racing5.10
93199Sports and services to sports—netball1.67
93194Sports and services to sports—professional cricket11.25
93180Sports and services to sports—professional rugby14.05
93181Sports and services to sports—professional rugby league14.05
93182Sports and services to sports—snow skiing5.10
93184Sports and services to sports—softball or baseball1.67
93185Sports and services to sports—squash or badminton1.67
93186Sports and services to sports—swimming1.67
93187Sports and services to sports—tennis1.67
93188Sports and services to sports—water skiing1.67
93190Sports and services to sports (not elsewhere classified)—community1.67
93175Sports and services to sports (not elsewhere classified)—professional5.10
93120Sports grounds and facilities (not elsewhere classified)1.67
27620Spring and wire product manufacturing1.27
04140Squid jigging (including processing on board)7.04
27130Steel pipe and tube manufacturing2.32
66210Stevedoring5.68
26401Stone cutting, dressing, polishing, or shaping2.88
01160Stone fruit growing2.13
67090Storage (not elsewhere classified)2.12
96341Street cleaning services3.93
27490Structural metal product manufacturing (not elsewhere classified)4.26
42240Structural steel erection services4.53
27410Structural steel fabricating4.26
21710Sugar manufacturing1.37
74120Superannuation funds0.23
51100Supermarket and grocery stores1.55
27640Surface coating and finishing2.90
86111Surgical hospital—day surgery0.78
78220Surveying services0.70
22120Synthetic fibre textile manufacturing3.51
25330Synthetic resin manufacturing1.25
51250Takeaway food retailing1.21
61230Taxi and other road passenger transport1.52
61231Taxi organisations (excluding those that provide taxi services)0.70
78290Technical services (not elsewhere classified)0.70
42321Telecommunication line construction and maintenance (within buildings)1.54
71200Telecommunication services0.41
28420Telecommunication, broadcasting, and transceiving equipment manufacturing0.51
91220Television services0.25
26351Terrazzo products2.88
22150Textile finishing0.71
22220Textile floor covering manufacturing2.31
22290Textile product manufacturing (not elsewhere classified)3.51
47210Textile product wholesaling0.50
42430Tiling and carpeting services3.75
23130Timber resawing and dressing4.55
45310Timber wholesaling4.54
01691Tobacco and hops growing2.13
21900Tobacco product manufacturing0.81
47180Tobacco product wholesaling1.42
52420Toy and game retailing0.55
29420Toy and sporting goods manufacturing1.89
47930Toy and sporting goods wholesaling0.50
53130Trailer and caravan dealing1.48
65090Transport (not elsewhere classified)2.78
28290Transport equipment manufacturing (not elsewhere classified)1.51
66410Travel agency services0.30
53240Tyre retailing1.79
84310University education0.33
41221Utility network construction and maintenance services1.21
01130Vegetable growing2.13
86400Veterinary services0.70
95110Video hire outlets0.35
96340Waste collection and disposal services3.93
52550Watch and jewellery retailing0.39
37010Water supply1.21
66220Water transport terminals2.40
47990Wholesaling (not elsewhere classified)0.89
47991Wholesaling, all products (excluding storage and handling of goods)0.30
21830Wine manufacturing0.81
22420Women's and girls' wear manufacturing1.08
23120Wood chipping6.06
23290Wood product manufacturing (not elsewhere classified)3.41
29210Wooden furniture and upholstered seat manufacturing1.89
23230Wooden structural component manufacturing3.41
22110Wool scouring5.05
45110Wool storage and classing0.80
22140Wool textile manufacturing3.51
45111Wool wholesaling0.28
22141Woollen yarns manufacturing3.51
92310Zoological and botanic gardens1.51

Schedule 3
Classifications and levy rates for purchase of agreed level of weekly compensation

rr 7, 11

Classification unit numberClassification unitLevy rate per $100 of agreed level of weekly compensation ($)Non-abatement part rate per $100 of agreed level of weekly compensation ($)
57100Accommodation1.540.07
78420Accounting services0.150.03
78510Advertising services0.430.04
02130Aerial agricultural, horticultural, silvicultural, farming, and pest control services8.380.32
86130Aged care2.860.08
28610Agricultural machinery manufacturing3.480.12
42330Air conditioning and heating services2.510.09
28240Aircraft manufacturing and repair0.830.04
27210Alumina production1.950.08
27310Aluminium rolling, drawing, and extruding2.560.08
27220Aluminium smelting1.950.08
86330Ambulance services1.050.06
27691Ammunition manufacturing1.620.06
02191Animal or pet boarding0.890.05
52520Antique and used goods retailing1.870.06
01150Apple and pear growing2.720.07
04200Aquaculture4.030.14
27420Architectural aluminium product manufacturing2.560.08
78210Architectural services0.150.03
26291Art pottery manufacturing1.980.07
28321Artificial joints, eyes, and limbs manufacturing0.650.04
28190Automotive component manufacturing (not elsewhere classified)1.930.07
28130Automotive electrical and instrument manufacturing1.930.07
53220Automotive electrical services1.070.06
53210Automotive fuel retailing (including associated vehicle servicing)1.070.06
53290Automotive repair and services (not elsewhere classified)2.280.09
21130Bacon, ham, and smallgoods manufacturing2.860.08
73210Bank operation0.290.04
27110Basic iron and steel manufacturing2.960.09
27290Basic non-ferrous metal manufacturing (not elsewhere classified)1.950.08
28530Battery manufacturing0.830.04
01250Beef cattle farming5.150.14
01593Beekeeping5.150.14
21820Beer and malt manufacturing1.030.05
01192Berryfruit growing2.720.07
21630Biscuit manufacturing1.340.06
42591Blinds installation or repair service1.870.06
86391Blood bank operation0.420.04
28220Boatbuilding (all vessels 50 tonnes displacement and under)3.970.11
47940Book and magazine wholesaling0.640.05
24231Book and other publishing (excluding printing)0.340.04
24230Book and other publishing (including printing)0.870.05
51240Bread and cake retailing1.980.06
21610Bread manufacturing1.340.06
42220Bricklaying services5.780.19
42592Building completion services (all trades subcontracted)0.890.05
73220Building societies0.290.04
45390Building supplies wholesaling (not elsewhere classified)1.130.05
78540Business administrative services0.430.04
96210Business and professional associations0.450.04
46140Business machine wholesaling (not elsewhere classified)0.360.04
78550Business management services0.430.04
78690Business services (not elsewhere classified)0.890.05
57300Cafes and restaurants1.540.07
21620Cake and pastry manufacturing—non-retail2.010.07
53110Car retailing (including associated vehicle servicing)1.060.06
46210Car wholesaling0.360.04
22320Cardigan and pullover manufacturing0.910.05
42420Carpentry services5.780.19
21114Casings manufacturing1.750.05
93220Casinos operation0.650.04
26310Cement and lime manufacturing3.670.10
73100Central bank operation0.290.04
81110Central government, including Crown entities and commissions—operation (not elsewhere classified)0.320.03
26220Ceramic industrial product manufacturing1.980.07
26290Ceramic product manufacturing (not elsewhere classified)1.980.07
26230Ceramic tile and pipe manufacturing1.980.07
21520Cereal food and baking mix manufacturing2.010.07
45120Cereal grain wholesaling1.810.06
25490Chemical product manufacturing (not elsewhere classified)0.970.05
45230Chemical wholesaling0.360.04
87100Child care services0.790.04
86360Chiropractic services0.420.04
01191Citrus growing2.720.07
26210Clay brick manufacturing1.980.07
78660Cleaning services3.510.11
22490Clothing manufacturing (not elsewhere classified)1.380.06
52210Clothing retailing0.500.04
47220Clothing wholesaling0.460.04
57400Clubs—hospitality1.540.07
11010Coal mining—opencast5.620.13
11011Coal mining—underground5.620.13
84230Combined primary and secondary education0.420.04
78520Commercial art and display services0.430.04
77121Commercial property body corporates0.890.05
77120Commercial property operators and developers (excluding construction)0.890.05
28670Commercial space heating and cooling equipment manufacturing2.000.09
46220Commercial vehicle wholesaling1.750.06
87290Community and non-residential care services (not elsewhere classified)3.150.07
96291Community-based multi-functional activities (not elsewhere classified)0.910.05
86340Community health centre operation0.420.04
28410Computer and business machine manufacturing0.650.04
78340Computer consultancy services0.150.03
78330Computer maintenance services0.150.03
46130Computer wholesaling0.360.04
26340Concrete pipe and box culvert manufacturing3.670.10
26350Concrete product manufacturing (not elsewhere classified)3.670.10
26330Concrete slurry manufacturing3.670.10
42210Concreting services5.780.19
47160Confectionery and soft drink wholesaling1.810.06
21720Confectionery manufacturing2.010.07
14190Construction material mining (not elsewhere classified)5.620.13
42590Construction services (not elsewhere classified)5.780.19
78230Consulting engineering services0.430.04
78670Contract packing services (not elsewhere classified)1.200.05
27230Copper, silver, lead, and zinc—smelting and refining1.950.08
96320Corrective centres1.540.06
23330Corrugated paperboard container manufacturing1.080.05
25460Cosmetic and toiletry preparation manufacturing0.990.05
22130Cotton textile manufacturing4.480.11
87291Counselling services (not elsewhere classified)0.420.04
71120Courier services5.330.14
52591Craft and gift retailing (not elsewhere classified)0.500.04
42101Crane hiring or leasing (with operators)3.540.09
92420Creative arts0.740.05
73230Credit union operation0.290.04
01690Crop and plant growing (not elsewhere classified)2.720.07
01692Cultivated mushroom growing2.720.07
66440Customs agency and freight brokerage services0.380.04
01120Cut flower and flower seed growing2.720.07
01300Dairy cattle farming5.160.14
47130Dairy produce wholesaling1.810.06
21290Dairy product manufacturing (not elsewhere classified)2.860.08
78310Data processing services0.150.03
01530Deer farming5.160.14
82000Defence2.150.09
75210Dental insurance provision0.290.04
86230Dental services0.420.04
28322Dentures fabrication0.650.04
52100Department stores0.700.05
73290Deposit-taking financiers (not elsewhere classified)0.290.04
93112Dog racing6.500.23
52340Domestic appliance retailing0.700.05
52330Domestic hardware and houseware retailing1.870.06
28520Electric cable and wire manufacturing2.000.09
28540Electric light manufacturing0.830.04
28541Electric sign manufacturing0.830.04
46150Electrical and electronic equipment wholesaling (not elsewhere classified)0.360.04
28590Electrical equipment manufacturing (not elsewhere classified)0.830.04
42320Electrical services1.960.08
36102Electricity energy supply0.420.04
36100Electricity generation0.420.04
36101Electricity line system operation3.280.09
36103Electricity line system operation (excluding maintenance and construction)0.420.04
28490Electronic equipment manufacturing (not elsewhere classified)0.830.04
78610Employment services (candidate or contractor placement—no on-hired employees)0.430.04
78622Employment services (on-hired employees—mixed classification assignments, minimum 30% office work)2.560.07
78621Employment services (on-hired employees—non-office work assignments, including up to 30% office work)5.760.19
78620Employment services (on-hired employees—only office work assignments)0.430.04
25410Explosive manufacturing0.970.05
52230Fabric and other soft goods retailing0.500.04
27690Fabricated metal product manufacturing (not elsewhere classified)3.700.13
23220Fabricated wood manufacturing2.150.07
78661Facilities management and cleaning services—contract (not elsewhere classified)3.510.11
46110Farm and construction machinery wholesaling1.730.06
45190Farm produce and supplies wholesaling (not elsewhere classified)1.020.05
22612Fellmongery5.250.13
25310Fertiliser manufacturing1.590.07
91120Film and video distribution0.320.04
91110Film and video production0.520.04
75110Financial asset broking services0.290.04
73400Financial asset investors0.290.04
96330Fire brigade services1.400.07
42340Fire sprinklers—installation2.510.09
52592Firewood, coal, and coke retailing2.260.09
47140Fish wholesaling2.260.07
04130Fishing—finfish trawling (including processing on board)9.130.31
52320Floor covering retailing1.870.06
47330Floor covering wholesaling1.130.05
21510Flour mill product manufacturing2.010.07
52540Flower retailing0.500.04
21790Food manufacturing (not elsewhere classified)1.750.05
28630Food processing machinery manufacturing2.000.09
22500Footwear manufacturing1.890.06
52220Footwear retailing0.500.04
47230Footwear wholesaling0.640.05
81300Foreign government representation0.320.03
03031Forest nursery—operation or service2.720.07
03021Forest products—gathering4.020.14
03010Forestry8.800.24
66430Freight forwarding—air transport1.670.06
66420Freight forwarding—road, rail, and sea transport3.540.09
51210Fresh meat, fish, and poultry retailing1.980.06
21300Fruit and vegetable processing3.190.09
51220Fruit and vegetable retailing1.980.06
47150Fruit and vegetable wholesaling1.810.06
01190Fruit growing (not elsewhere classified)2.720.07
95240Funeral directors, crematoria, and cemeteries0.590.04
29290Furniture manufacturing (not elsewhere classified)2.410.09
52310Furniture retailing1.870.06
47320Furniture wholesaling1.130.05
93290Gambling services (not elsewhere classified)0.650.04
52530Garden equipment retailing1.870.06
95250Gardening and turf management services5.150.16
36200Gas supply1.540.07
74220General insurance0.290.04
86210General practice medical services0.110.03
26100Glass and glass product manufacturing1.980.07
42450Glazing services4.780.17
13140Gold mining—opencast5.620.13
13141Gold mining—underground5.620.13
01210Grain growing2.720.07
67010Grain storage2.700.08
01220Grain-sheep and grain-beef cattle farming5.160.14
01140Grape growing2.720.07
14110Gravel and sand quarrying5.620.13
47190Grocery wholesaling (not elsewhere classified)1.810.06
92391Guiding service operation—outdoor pursuits6.500.23
95260Hairdressing and beauty salons1.200.05
27610Hand tool and general hardware manufacturing3.700.13
74210Health insurance0.290.04
86390Health services (not elsewhere classified)0.420.04
28491Hearing aid manufacturing0.650.04
77301Holder investor farms and farm animals0.890.05
01520Horse farming13.590.41
93111Horse or dog racing club operations, including national controlling bodies2.130.08
93113Horse racing—harness racing13.550.41
93110Horse racing (not elsewhere classified)13.550.41
22310Hosiery manufacturing0.910.05
86110Hospitals (excluding psychiatric and continuing geriatric care)0.990.06
41110House construction5.780.19
28510Household appliance manufacturing0.830.04
47310Household appliance wholesaling0.640.05
52610Household equipment repair services—electrical and electronic1.870.06
52690Household equipment repair services (not elsewhere classified)1.870.06
47390Household goods wholesaling (not elsewhere classified)1.130.05
02200Hunting and trapping8.380.32
21220Ice cream manufacturing2.860.08
25320Industrial gas manufacturing0.590.04
28690Industrial machinery and equipment manufacturing (not elsewhere classified)3.480.12
78320Information storage and retrieval services0.150.03
25470Ink manufacturing0.970.05
63030Inland water transport (except passenger only)3.060.09
63031Inland water transport (passenger only)3.060.09
25350Inorganic industrial chemical manufacturing (not elsewhere classified)0.590.04
96290Interest groups (not elsewhere classified)0.450.04
63020International and coastal water transport (vessels 45 metres length and under or 500 tonnes displacement and under)3.060.09
63010International and coastal water transport (vessels over 45 metres length and 500 tonnes displacement)3.000.09
27120Iron and steel casting and forging5.280.14
13110Iron sands mining5.620.13
29410Jewellery and silverware manufacturing0.650.04
47920Jewellery and watch wholesaling0.640.05
81200Justice0.190.03
87221Juvenile detention centre operation1.540.06
01170Kiwi fruit growing2.720.07
22390Knitting mill product manufacturing (not elsewhere classified)0.910.05
96220Labour associations operation0.450.04
42510Landscaping services5.150.16
95210Laundries and dry-cleaners2.420.08
22620Leather and leather substitute product manufacturing0.910.05
22611Leather tanning and fur dressing (excluding fellmongery)5.250.13
78410Legal services0.150.03
92100Libraries0.740.05
74110Life insurance0.290.04
28650Lifting and material handling equipment manufacturing2.000.09
04150Line fishing (including processing on board)9.120.31
51230Liquor retailing1.980.06
47170Liquor wholesaling0.360.04
01590Livestock farming (not elsewhere classified)5.150.14
81130Local government operation (not elsewhere classified)0.650.04
23110Log sawmilling7.700.25
03020Logging8.810.24
61210Long-distance bus transport1.940.07
93210Lotteries operation0.650.04
28640Machine tool and part manufacturing2.000.09
46190Machinery and equipment wholesaling (not elsewhere classified)0.640.05
22210Made-up textile product manufacturing1.890.06
29490Manufacturing (not elsewhere classified)2.410.09
52450Marine equipment retailing1.060.06
04190Marine fishing (not elsewhere classified)4.030.14
78530Market research services0.150.03
86351Massage therapy services0.420.04
29230Mattress manufacturing (excluding rubber)2.410.09
21111Meat inspection services3.520.11
21110Meat processing11.260.25
47110Meat wholesaling2.260.07
28320Medical and surgical equipment manufacturing0.650.04
25430Medicinal and pharmaceutical product manufacturing0.990.05
22410Men's and boys' wear manufacturing1.380.06
45220Metal and mineral wholesaling1.620.06
27510Metal container manufacturing2.560.08
13190Metal ore mining (not elsewhere classified)5.620.13
86132Midwifery services1.980.07
21210Milk and cream processing2.860.08
51260Milk vending—home delivery service5.300.14
15130Mineral exploration—own account5.620.13
15140Mineral exploration services5.620.13
13150Mineral sand mining5.620.13
14200Mining (not elsewhere classified)5.620.13
28620Mining and construction machinery manufacturing3.480.12
73240Money market dealers0.290.04
91130Motion picture exhibition0.320.04
53120Motor cycle dealing1.070.06
28120Motor vehicle body manufacturing3.480.12
46240Motor vehicle dismantling and used part dealing1.890.07
77410Motor vehicle hiring0.450.04
28110Motor vehicle manufacturing1.930.07
46230Motor vehicle new part dealing1.060.06
92200Museums0.740.05
92410Music and theatre productions0.740.05
24211Newspaper publishing (excluding printing)0.340.04
24210Newspaper publishing (including printing)0.870.05
52430Newspaper, book, and stationery retailing0.500.04
41220Non-building construction and heavy machinery installation (not elsewhere classified)4.090.12
27330Non-ferrous metal casting3.140.10
27320Non-ferrous metal rolling, drawing, and extruding (not elsewhere classified)3.140.10
27650Non-ferrous pipe fitting manufacturing2.560.08
77300Non-financial asset investors0.890.05
26400Non-metallic mineral product manufacturing (not elsewhere classified)3.670.10
41130Non-residential building construction5.760.19
64030Non-scheduled air transport3.510.10
86131Nursing bureau1.980.07
27630Nut, bolt, screw, and rivet manufacturing1.620.06
77431Office equipment and fittings hiring0.380.04
21400Oil and fat manufacturing3.190.09
12000Oil and gas extraction0.590.04
86320Optometry and optical dispensing0.110.03
25340Organic industrial chemical manufacturing (not elsewhere classified)1.590.07
84400Other education0.420.04
73300Other financiers0.290.04
15200Other mining services5.620.13
24221Other periodical publishing (excluding printing)0.340.04
24220Other periodical publishing (including printing)0.870.05
93300Other recreation services2.130.08
77420Other transport equipment leasing2.560.07
25420Paint manufacturing0.970.05
42440Painting and decorating services4.780.17
23340Paper bag and sack manufacturing1.080.05
23390Paper product manufacturing (not elsewhere classified)1.080.05
47950Paper product wholesaling0.640.05
24110Paper stationery manufacturing1.080.05
66110Parking services1.200.05
87292Parole or probationary services0.190.03
86310Pathology services0.420.04
92520Performing arts venues0.740.05
95190Personal and household goods hiring (not elsewhere classified)1.030.05
95290Personal services (not elsewhere classified)1.200.05
78650Pest control services3.990.14
03032Pest control services (excluding aerial or wild animal control)4.040.14
25440Pesticide manufacturing0.990.05
25200Petroleum and coal product manufacturing (not elsewhere classified)1.590.07
15121Petroleum and natural gas drilling services4.090.12
15110Petroleum and natural gas exploration1.590.07
15120Petroleum and natural gas exploration services1.590.07
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.360.04
25100Petroleum refining0.590.04
47960Pharmaceutical and toiletry wholesaling0.360.04
52510Pharmaceutical, cosmetic, and toiletry retailing0.500.04
28310Photographic and optical goods manufacturing0.650.04
52440Photographic equipment retailing0.500.04
47910Photographic equipment wholesaling0.640.05
95220Photographic film processing0.500.04
95230Photographic studios0.150.03
86350Physiotherapy services0.420.04
01510Pig farming5.150.14
65010Pipeline transport0.590.04
77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)2.560.07
01110Plant nurseries2.720.07
26320Plaster product manufacturing3.670.10
42410Plastering and ceiling services4.780.17
25630Plastic bag and film manufacturing2.130.07
25610Plastic blow-moulded product manufacturing2.130.07
25620Plastic extruded product manufacturing2.130.07
25650Plastic foam product manufacturing2.130.07
25660Plastic injection-moulded product manufacturing2.130.07
25661Plastic product manufacturing (not elsewhere classified)2.130.07
25640Plastic product rigid fibre reinforced manufacturing2.130.07
42310Plumbing services3.420.11
23210Plywood and veneer manufacturing4.350.13
96310Police services1.380.06
84320Polytechnic and other tertiary institutional education0.420.04
66230Port operators3.060.09
71110Postal services3.050.08
47120Poultry and smallgoods wholesaling2.260.07
01420Poultry farming—eggs2.820.07
01410Poultry farming—meat2.820.07
21120Poultry processing4.270.11
04120Prawn fishing9.210.31
29190Prefabricated building manufacturing (not elsewhere classified)4.350.13
29110Prefabricated metal building manufacturing3.330.12
21740Prepared animal and bird feed manufacturing1.340.06
84100Preschool education0.790.04
84210Primary education0.420.04
24120Printing0.870.05
97000Private households employing staff1.200.05
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.650.04
46120Professional equipment wholesaling0.360.04
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)0.990.06
57200Pubs, taverns, and bars1.540.07
23310Pulp, paper, and paperboard manufacturing2.150.07
28660Pump and compressor manufacturing2.000.09
91210Radio services0.320.04
86392Radiology and medical imaging services0.420.04
62000Rail transport3.000.09
28230Railway equipment manufacturing3.480.12
77200Real estate agents0.380.04
24300Recorded media manufacturing and publishing0.650.04
52350Recorded music retailing0.500.04
92390Recreational parks and gardens1.930.07
96100Religious organisations0.450.04
41120Residential building construction (not elsewhere classified)5.780.19
87220Residential care services (not elsewhere classified)2.860.08
77111Residential property body corporates0.890.05
77110Residential property operators and developers (excluding construction)0.890.05
87222Residential refuge operation0.420.04
71111Retail postal services0.500.04
52590Retailing (not elsewhere classified)1.870.06
87211Retirement village operation (with rest home or hospital facilities)3.150.07
87210Retirement village operation (without rest home or hospital facilities)3.150.07
41210Road and bridge construction4.090.12
61100Road freight transport5.320.14
04110Rock lobster fishing9.090.30
42230Roofing services5.780.19
22230Rope, cordage, and twine manufacturing6.440.16
25590Rubber product manufacturing (not elsewhere classified)2.960.08
29491Rubber stamp manufacturing0.650.04
25510Rubber tyre manufacturing3.350.12
14201Salt harvesting1.590.07
21791Salt manufacturing—cooking or table1.750.05
64020Scheduled domestic air transport1.670.06
64010Scheduled international air transport1.670.06
78100Scientific research0.430.04
24121Screen printing0.870.05
21730Seafood processing (other than on board vessels)4.270.11
04192Seaweed, shellfish, and other seafood hand-gathering (not from a boat)4.040.14
84220Secondary education0.420.04
78630Secretarial services0.430.04
42341Security and alarm system installation1.960.08
78640Security and investigative services (excluding police)1.540.06
02190Services to agriculture (not elsewhere classified)4.000.14
66300Services to air transport1.670.06
75190Services to finance and investment (not elsewhere classified)0.290.04
03030Services to forestry (excluding tree cutting and felling)8.500.32
75200Services to insurance0.290.04
24130Services to printing0.870.05
66190Services to road transport (not elsewhere classified)3.540.09
92590Services to the arts (not elsewhere classified)0.740.05
66490Services to transport (not elsewhere classified)3.540.09
66290Services to water transport (not elsewhere classified)3.060.09
37020Sewage and drainage services2.080.07
02120Shearing services8.840.29
01230Sheep and beef cattle farming5.160.14
01240Sheep farming5.160.14
29220Sheet metal furniture manufacturing3.480.12
27590Sheet metal product manufacturing (not elsewhere classified)3.020.10
04191Shellfish and paua fishing (not from cultivated beds)4.040.14
28210Shipbuilding (all vessels over 50 tonnes displacement)4.740.13
66291Shipping agency services (excluding handling of goods)0.380.04
61220Short distance bus transport (including tramway)1.940.07
13170Silver ore mining5.620.13
42100Site preparation and heavy plant hiring (with operators)4.110.12
22430Sleepwear, underwear, and infant clothing manufacturing1.380.06
53230Smash repairing2.270.09
25450Soap and other detergent manufacturing0.990.05
21810Soft drink, cordial, and syrup manufacturing1.030.05
23320Solid paperboard container manufacturing1.080.05
92510Sound recording studios0.740.05
84240Special school education0.420.04
51290Specialised food retailing (not elsewhere classified)1.980.06
86220Specialist medical services0.110.03
02192Sphagnum moss processing3.990.14
21840Spirit manufacturing1.030.05
52410Sport and camping equipment retailing0.500.04
93196Sporting and recreational equine activities (not elsewhere classified)8.170.27
93192Sports and services to sports—boating or yachting2.130.08
93174Sports and services to sports—community cricket2.130.08
93170Sports and services to sports—community rugby2.130.08
93171Sports and services to sports—community rugby league2.130.08
93193Sports and services to sports—cycling2.130.08
93195Sports and services to sports—golf2.130.08
93197Sports and services to sports—motor cycling6.500.23
93198Sports and services to sports—motor racing6.500.23
93199Sports and services to sports—netball2.130.08
93194Sports and services to sports—professional cricket14.340.46
93180Sports and services to sports—professional rugby17.910.46
93181Sports and services to sports—professional rugby league17.910.46
93182Sports and services to sports—snow skiing6.500.23
93184Sports and services to sports—softball or baseball2.130.08
93185Sports and services to sports—squash or bad-minton2.130.08
93186Sports and services to sports—swimming2.130.08
93187Sports and services to sports—tennis2.130.08
93188Sports and services to sports—water skiing2.130.08
93190Sports and services to sports (not elsewhere classi-fied)—community2.130.08
93175Sports and services to sports (not elsewhere classified)—professional6.500.23
93120Sports grounds and facilities (not elsewhere classified)2.130.08
27620Spring and wire product manufacturing1.620.06
04140Squid jigging (including processing on board)8.980.30
27130Steel pipe and tube manufacturing2.960.09
66210Stevedoring7.240.17
26401Stone cutting, dressing, polishing, or shaping3.670.10
01160Stone fruit growing2.720.07
67090Storage (not elsewhere classified)2.700.08
96341Street cleaning services5.010.16
27490Structural metal product manufacturing (not elsewhere classified)5.430.15
42240Structural steel erection services5.780.19
27410Structural steel fabricating5.430.15
21710Sugar manufacturing1.750.05
74120Superannuation funds0.290.04
51100Supermarket and grocery stores1.980.06
27640Surface coating and finishing3.700.13
86111Surgical hospital—day surgery0.990.06
78220Surveying services0.890.05
22120Synthetic fibre textile manufacturing4.480.11
25330Synthetic resin manufacturing1.590.07
51250Takeaway food retailing1.540.07
61230Taxi and other road passenger transport1.940.07
61231Taxi organisations (excluding those that provide taxi services)0.890.05
78290Technical services (not elsewhere classified)0.890.05
42321Telecommunication line construction and maintenance (within buildings)1.960.08
71200Telecommunication services0.520.04
28420Telecommunication, broadcasting, and transceiving equipment manufacturing0.650.04
91220Television services0.320.04
26351Terrazzo products3.670.10
22150Textile finishing0.910.05
22220Textile floor covering manufacturing2.950.11
22290Textile product manufacturing (not elsewhere classified)4.480.11
47210Textile product wholesaling0.640.05
42430Tiling and carpeting services4.780.17
23130Timber resawing and dressing5.800.15
45310Timber wholesaling5.790.15
01691Tobacco and hops growing2.720.07
21900Tobacco product manufacturing1.030.05
47180Tobacco product wholesaling1.810.06
52420Toy and game retailing0.700.05
29420Toy and sporting goods manufacturing2.410.09
47930Toy and sporting goods wholesaling0.640.05
53130Trailer and caravan dealing1.890.06
65090Transport (not elsewhere classified)3.540.09
28290Transport equipment manufacturing (not elsewhere classified)1.930.07
66410Travel agency services0.380.04
53240Tyre retailing2.280.09
84310University education0.420.04
41221Utility network construction and maintenance services1.540.07
01130Vegetable growing2.720.07
86400Veterinary services0.890.05
95110Video hire outlets0.450.04
96340Waste collection and disposal services5.010.16
52550Watch and jewellery retailing0.500.04
37010Water supply1.540.07
66220Water transport terminals3.060.09
47990Wholesaling (not elsewhere classified)1.130.05
47991Wholesaling, all products (excluding storage and handling of goods)0.380.04
21830Wine manufacturing1.030.05
22420Women's and girls' wear manufacturing1.380.06
23120Wood chipping7.730.25
23290Wood product manufacturing (not elsewhere classified)4.350.13
29210Wooden furniture and upholstered seat manufacturing2.410.09
23230Wooden structural component manufacturing4.350.13
22110Wool scouring6.440.16
45110Wool storage and classing1.020.05
22140Wool textile manufacturing4.480.11
45111Wool wholesaling0.360.04
22141Woollen yarns manufacturing4.480.11
92310Zoological and botanic gardens1.930.07

Schedule 4
Age-related discount

r 12

bandDiscount
Under 400
40-440.03
45-490.07
50-540.14
55-590.28
60 and over0.53

Schedule 5
Classifications in respect of which downward adjustments to Work Account levy or compensation levy may be made

r 27

Industry sectorACC classification unit
Agriculture
 01110Plant 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 elsewhere classified)
 01691Tobacco and hops growing
 01692Cultivated mushroom growing
 02120Shearing services
 02190Services to agriculture (not elsewhere classified)
 37020Sewage and drainage services
 41110House construction
 41120Residential building construction (not elsewhere classified)
 41130Non-residential building construction
 41210Road and bridge construction
 41220Non-building construction and heavy machinery installation (not elsewhere classified)
 42100Site preparation and heavy plant hiring (with operators)
 42101Crane hiring or leasing (with operators)
 42210Concreting services
 42220Bricklaying services
 42230Roofing services
 42240Structural steel erection services
 42310Plumbing services
 42320Electrical services
 42330Air conditioning and heating services
 42340Fire sprinklers—installation
 42341Security and alarm system installation
 42410Plastering and ceiling services
 42420Carpentry services
 42430Tiling and carpeting services
 42440Painting and decorating services
 42450Glazing services
 42590Construction services (not elsewhere classified)
 42592Building completion services (all trades subcontracted)
 77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)
Fishing
 04110Rock 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 seafood hand-gathering (not from a boat)
 04200Aquaculture
Forestry 
 03010Forestry
 03020Logging
 03021Forest products—gathering
 03030Services to forestry (excluding tree cutting and felling)
 03032Pest control services (excluding aerial or wild animal control)
 23110Log sawmilling
 23120Wood chipping
 23130Timber resawing and dressing
Motor trades
 46210Car 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 transport
 61100Road freight transport
 66420Freight forwarding—road, rail, and sea transport
 66430Freight forwarding—air transport
 66490Services to transport (not elsewhere classified)
 71120Courier services

Diane Morcom

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 2007, replace the Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006 (SR 2006/61) and the Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2006 (SR 2006/62).

The Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 combined the Employer Levy Account and the Self-Employed Work Account into a new account: the Work Account.

These regulations deal with the levies payable to fund the new Work Account for—

  • the period commencing on 1 April 2007 and ending with the close of 31 March 2008; and

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


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

Date of notification in Gazette: 22 March 2007.


Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008

(SR 2008/42)

Anand Satyanand, Governor-General

Order in Council

At Wellington this 25th day of February 2008

Present:
His Excellency the Governor-General in Council

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

1 Title
  • These regulations are the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008.

2 Commencement
  • These regulations come into force on 1 April 2008.

Part 5
Miscellaneous

51 Revocations and savings
  • (1) Amendment incorporated in principal regulations

    (2) Despite subclause (1), those regulations continue to apply with respect to the period commencing on 1 April 2007 and ending with 31 March 2008 as if they had not been revoked.

Rebecca Kitteridge,
for Clerk of the Executive Council.

Date of notification in Gazette: 28 February 2008.


Contents

  • 1General

  • 2About this eprint

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


Notes
1 General
  • This is an eprint of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007. It incorporates all the amendments to the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 as at 1 April 2008. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 4 September 2007. Relevant provisions of any amending enactments that contain transitional, savings, or application provisions are also included, after the Principal enactment, in chronological order.

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

3 List of amendments incorporated in this eprint (most recent first)
  • Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 (SR 2008/42): regulation 51