Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007

  • revoked
  • Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007: revoked, on 1 April 2008, by regulation 12(1) of the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 (SR 2008/41).

as at 1 April 2008

Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007

(SR 2007/72)

  • Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007: revoked, on 1 April 2008, by regulation 12(1) of the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 (SR 2008/41).


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, makes the following regulations.

1 Title
  • These regulations are the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007.

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

3 Interpretation
4 Schedule classifies industries
  • (1) The Schedule

    • (a) lists industries or risk classes (called classification units); and

    • (b) ascribes a classification unit number to each item listed; and

    • (c) specifies the rates of the residual claims levy for each classification unit.

    (2) Rates of levy are expressed as dollars per $100 of earnings.

5 Period to which levies relate
  • (1) The following periods are prescribed for the purposes of section 193(3) of the Act:

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

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

    (2) The residual claims levy relates to the periods prescribed by subclause (1).

6 Calculation of rate of levy
  • (1) For the purposes of determining the rate of levy payable under regulation 7, the Corporation must classify each employer and self-employed person in the classification unit that most accurately describes their activity.

    (2) The rate of levy payable for each $100 of earnings is the rate specified in the Schedule opposite the classification unit in which the employer or self-employed person has been classified.

7 Payment of levies
  • (1) Every employer must pay to the Corporation a residual claims levy in respect of earnings paid to each employee during—

    • (a) the 2006/07 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and

    • (b) the tax year ending immediately before the commencement of any period referred to in regulation 5(1)(b).

    (2) Every self-employed person must pay to the Corporation a residual claims levy in respect of earnings received by the person during—

    • (a) the 2006/07 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and

    • (b) the tax year ending immediately before the commencement of any period referred to in regulation 5(1)(b).

8 Maximum earnings on which residual claims levy payable
  • (1) The maximum amount of earnings (paid or received in the 2006/07 tax year or any later tax year) on which an employer or a self-employed person must pay a residual claims levy is $96,619.

    (2) The maximum amount of earnings on which an employer must pay a levy refers to the earnings paid to each employee.

    (3) Subclause (2) is for the avoidance of doubt.

9 Self-employed person: works more than 30 hours per week and earns less than specified amount
  • (1) This regulation applies to a self-employed person who, in a tax year,—

    • (a) works for an average of more than 30 hours per week, whether or not as an employee; and

    • (b) earns less than—

      • (i) $19,760, for a person who is aged 18 or over on the last day of the tax year; or

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

    (2) The person must pay a residual claims levy calculated using the following formula:



    • a is the relevant amount specified in subclause (1)(b)(i) or (ii)

    • b is the earnings received by the person, as an employee, during the year

    • c is the levy rate (calculated for each $100 of earnings) for the classification unit in which the self-employed person has been classified.

10 Levies exclusive of GST
  • The levies calculated in accordance with these regulations are exclusive of goods and services tax.

11 Amounts 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 residual claims levy is set,—

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

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

12 Revocation and saving

Classifications and levies

rr 4, 6

Classification unit numberClassification unitLevy rate per $100 of earnings
78420Accounting services$0.23
78510Advertising services$0.23
02130Aerial agricultural, horticultural, silvicultural, farming, and pest control services$1.72
86130Aged care$0.52
28610Agricultural machinery manufacturing$0.63
42330Air conditioning and heating services$0.33
28240Aircraft manufacturing and repair$0.29
27210Alumina production$3.86
27310Aluminium rolling, drawing, and extruding$0.46
27220Aluminium smelting$3.86
86330Ambulance services$0.20
27691Ammunition manufacturing$0.63
02191Animal or pet boarding$0.38
52520Antique and used goods retailing$0.43
01150Apple and pear growing$0.50
27420Architectural aluminium product manufacturing$0.46
78210Architectural services$0.23
26291Art pottery manufacturing$0.46
28321Artificial joints, eyes, and limbs manufacturing$0.29
28190Automotive component manufacturing (not elsewhere classified)$0.87
28130Automotive electrical and instrument manufacturing$0.87
53220Automotive electrical services$0.36
53210Automotive fuel retailing (including associated vehicle servicing)$0.36
53290Automotive repair and services (not elsewhere classified)$0.36
21130Bacon, ham, and smallgoods manufacturing$0.87
73210Bank operation$0.30
27110Basic iron and steel manufacturing$0.46
27290Basic non-ferrous metal manufacturing (not elsewhere classified)$3.86
28530Battery manufacturing$0.63
01250Beef cattle farming$0.50
21820Beer and malt manufacturing$0.29
01192Berryfruit growing$0.50
21630Biscuit manufacturing$0.46
42591Blinds installation or repair service$0.30
86391Blood bank operation$0.20
28220Boatbuilding (all vessels 50 tonnes displacement and under)$0.87
47940Book and magazine wholesaling$0.30
24231Book and other publishing (excluding printing)$0.23
24230Book and other publishing (including printing)$0.46
51240Bread and cake retailing$0.43
21610Bread manufacturing$0.46
42220Bricklaying services$0.77
42592Building completion services (all trades subcontracted)$0.38
73220Building societies$0.30
45390Building supplies wholesaling (not elsewhere classified)$0.30
78540Business administrative services$0.23
96210Business and professional associations$0.23
46140Business machine wholesaling (not elsewhere classified)$0.30
78550Business management services$0.23
78690Business services (not elsewhere classified)$0.38
57300Cafes and restaurants$0.37
21620Cake and pastry manufacturing—non-retail$0.63
53110Car retailing (including associated vehicle servicing)$0.36
46210Car wholesaling$0.36
22320Cardigan and pullover manufacturing$0.63
42420Carpentry services$0.77
21114Casings manufacturing$0.87
93220Casinos operation$0.37
26310Cement and lime manufacturing$0.63
73100Central bank operation$0.30
81110Central government, including Crown entities and commissions—operation (not elsewhere classified)$0.38
26220Ceramic industrial product manufacturing$0.46
26290Ceramic product manufacturing (not elsewhere classified)$0.46
26230Ceramic tile and pipe manufacturing$0.46
21520Cereal food and baking mix manufacturing$0.63
45120Cereal grain wholesaling$0.30
25490Chemical product manufacturing (not elsewhere classified)$0.46
45230Chemical wholesaling$0.30
87100Child care services$0.28
86360Chiropractic services$0.20
01191Citrus growing$0.50
26210Clay brick manufacturing$0.46
78660Cleaning services$0.55
22490Clothing manufacturing (not elsewhere classified)$0.63
52210Clothing retailing$0.26
47220Clothing wholesaling$0.30
11010Coal mining—opencast$1.01
11011Coal mining—underground$1.01
84230Combined primary and secondary education$0.22
78520Commercial art and display services$0.23
77121Commercial property body corporates$0.38
77120Commercial property operators and developers (excluding construction)$0.38
28670Commercial space heating and cooling equipment manufacturing$0.29
46220Commercial vehicle wholesaling$0.36
87290Community and non-residential care services (not elsewhere classified)$0.20
96291Community-based multi-functional activities (not elsewhere classified)$0.46
86340Community health centre operation$0.20
28410Computer and business machine manufacturing$0.29
78340Computer consultancy services$0.23
78330Computer maintenance services$0.23
46130Computer wholesaling$0.30
26340Concrete pipe and box culvert manufacturing$0.63
26350Concrete product manufacturing (not elsewhere classified)$0.63
26330Concrete slurry manufacturing$0.63
42210Concreting services$0.77
47160Confectionery and soft drink wholesaling$0.30
21720Confectionery manufacturing$0.63
14190Construction material mining (not elsewhere classified)$1.01
42590Construction services (not elsewhere classified)$0.77
78230Consulting engineering services$0.23
78670Contract packing services (not elsewhere classified)$0.32
27230Copper, silver, lead, and zinc—smelting and refining$3.86
96320Corrective centres$0.68
23330Corrugated paperboard container manufacturing$0.29
25460Cosmetic and toiletry preparation manufacturing$0.46
22130Cotton textile manufacturing$1.12
87291Counselling services (not elsewhere classified)$0.20
71120Courier services$0.71
52591Craft and gift retailing (not elsewhere classified)$0.26
42101Crane hiring or leasing (with operators)$0.66
92420Creative arts$0.23
73230Credit union operation$0.30
01690Crop and plant growing (not elsewhere classified)$0.50
01692Cultivated mushroom growing$0.50
66440Customs agency and freight brokerage services$0.23
01120Cut flower and flower seed growing$0.50
01300Dairy cattle farming$0.50
47130Dairy produce wholesaling$0.30
21290Dairy product manufacturing (not elsewhere classified)$0.46
78310Data processing services$0.23
01530Deer farming$0.50
75210Dental insurance provision$0.30
86230Dental services$0.20
28322Dentures fabrication$0.29
52100Department stores$0.26
73290Deposit-taking financiers (not elsewhere classified)$0.30
93112Dog racing$0.58
52340Domestic appliance retailing$0.26
52330Domestic hardware and houseware retailing$0.43
28520Electric cable and wire manufacturing$0.29
28540Electric light manufacturing$0.29
28541Electric sign manufacturing$0.29
46150Electrical and electronic equipment wholesaling (not elsewhere classified)$0.30
28590Electrical equipment manufacturing (not elsewhere classified)$0.29
42320Electrical services$0.33
36102Electricity energy supply$1.02
36100Electricity generation$1.02
36101Electricity line system operation$1.02
36103Electricity line system operation (excluding maintenance and construction)$1.02
28490Electronic equipment manufacturing (not elsewhere classified)$0.29
78610Employment services (candidate or contractor placement—no on-hired employees)$0.43
78622Employment services (on-hired employees—mixed classification assignments, minimum 30% office work)$0.43
78621Employment services (on-hired employees—non-office work assignments, including up to 30% office work)$0.77
78620Employment services (on-hired employees—only office work assignments)$0.23
25410Explosive manufacturing$0.46
52230Fabric and other soft goods retailing$0.26
27690Fabricated metal product manufacturing (not elsewhere classified)$0.63
23220Fabricated wood manufacturing$0.63
78661Facilities management and cleaning services—contract (not elsewhere classified)$0.55
46110Farm and construction machinery wholesaling$0.36
45190Farm produce and supplies wholesaling (not elsewhere classified)$0.30
25310Fertiliser manufacturing$0.63
91120Film and video distribution$0.23
91110Film and video production$0.23
75110Financial asset broking services$0.30
73400Financial asset investors$0.30
96330Fire brigade services$1.03
42340Fire sprinklers—installation$0.56
52592Firewood, coal, and coke retailing$0.43
47140Fish wholesaling$0.66
04130Fishing—finfish trawling (including processing on board)$1.72
52320Floor covering retailing$0.43
47330Floor covering wholesaling$0.30
21510Flour mill product manufacturing$0.63
52540Flower retailing$0.43
21790Food manufacturing (not elsewhere classified)$0.46
28630Food processing machinery manufacturing$0.29
22500Footwear manufacturing$0.63
52220Footwear retailing$0.26
47230Footwear wholesaling$0.30
81300Foreign government representation$0.38
03031Forest nursery—operation or service$0.50
03021Forest products—gathering$0.50
66430Freight forwarding—air transport$0.50
66420Freight forwarding—road, rail, and sea transport$0.53
51210Fresh meat, fish, and poultry retailing$0.66
21300Fruit and vegetable processing$0.63
51220Fruit and vegetable retailing$0.43
47150Fruit and vegetable wholesaling$0.30
01190Fruit growing (not elsewhere classified)$0.50
95240Funeral directors, crematoria, and cemeteries$0.32
29290Furniture manufacturing (not elsewhere classified)$0.46
52310Furniture retailing$0.43
47320Furniture wholesaling$0.30
93290Gambling services (not elsewhere classified)$0.23
52530Garden equipment retailing$0.43
95250Gardening and turf management services$0.56
36200Gas supply$0.36
74220General insurance$0.30
86210General practice medical services$0.20
26100Glass and glass product manufacturing$0.46
42450Glazing services$0.77
13140Gold mining—opencast$1.01
13141Gold mining—underground$1.01
01210Grain growing$0.50
01220Grain-sheep and grain-beef cattle farming$0.50
67010Grain storage$0.50
01140Grape growing$0.50
14110Gravel and sand quarrying$1.01
47190Grocery wholesaling (not elsewhere classified)$0.30
92391Guiding service operation—outdoor pursuits$0.38
95260Hairdressing and beauty salons$0.32
27610Hand tool and general hardware manufacturing$0.63
74210Health insurance$0.30
86390Health services (not elsewhere classified)$0.20
28491Hearing aid manufacturing$0.29
77301Holder investor farms and farm animals$0.38
01520Horse farming$0.58
93111Horse or dog racing club operations, including national controlling bodies$0.58
93113Horse racing—harness racing$0.58
93110Horse racing (not elsewhere classified)$0.58
22310Hosiery manufacturing$0.63
86110Hospitals (excluding psychiatric and continuing geriatric care)$0.48
41110House construction$0.77
28510Household appliance manufacturing$0.29
47310Household appliance wholesaling$0.30
52610Household equipment repair services—electrical and electronic$0.43
52690Household equipment repair services (not elsewhere classified)$0.43
47390Household goods wholesaling (not elsewhere classified)$0.30
02200Hunting and trapping$1.72
21220Ice cream manufacturing$0.46
25320Industrial gas manufacturing$0.29
28690Industrial machinery and equipment manufacturing (not elsewhere classified)$0.63
78320Information storage and retrieval services$0.23
25470Ink manufacturing$0.46
63030Inland water transport (except passenger only)$1.47
63031Inland water transport (passenger only)$1.47
25350Inorganic industrial chemical manufacturing (not elsewhere classified)$0.29
96290Interest groups (not elsewhere classified)$0.23
63020International and coastal water transport (vessels 45 metres length and under or 500 tonnes displacement and under)$1.47
63010International and coastal water transport (vessels over 45 metres length and 500 tonnes displacement)$1.47
27120Iron and steel casting and forging$1.12
13110Iron sands mining$1.01
29410Jewellery and silverware manufacturing$0.29
47920Jewellery and watch wholesaling$0.30
87221Juvenile detention centre operation$0.68
01170Kiwifruit growing$0.50
22390Knitting mill product manufacturing (not elsewhere classified)$0.63
96220Labour associations operation$0.23
42510Landscaping services$0.56
95210Laundries and dry-cleaners$0.68
22620Leather and leather substitute product manufacturing$0.63
22611Leather tanning and fur dressing (excluding fellmongery)$0.87
78410Legal services$0.23
74110Life insurance$0.30
28650Lifting and material handling equipment manufacturing$0.29
04150Line fishing (including processing on board)$1.72
51230Liquor retailing$0.43
47170Liquor wholesaling$0.30
01590Livestock farming (not elsewhere classified)$0.50
81130Local government operation (not elsewhere classified)$0.55
23110Log sawmilling$0.63
61210Long-distance bus transport$0.50
93210Lotteries operation$0.23
28640Machine tool and part manufacturing$0.29
46190Machinery and equipment wholesaling (not elsewhere classified)$0.30
22210Made-up textile product manufacturing$0.63
29490Manufacturing (not elsewhere classified)$0.46
52450Marine equipment retailing$0.36
04190Marine fishing (not elsewhere classified)$1.72
78530Market research services$0.23
86351Massage therapy services$0.20
29230Mattress manufacturing (excluding rubber)$0.46
21111Meat inspection services$0.38
21110Meat processing$0.87
47110Meat wholesaling$0.66
28320Medical and surgical equipment manufacturing$0.29
25430Medicinal and pharmaceutical product manufacturing$0.46
22410Men's and boys' wear manufacturing$0.63
45220Metal and mineral wholesaling$0.63
27510Metal container manufacturing$0.46
13190Metal ore mining (not elsewhere classified)$1.01
86132Midwifery services$0.20
21210Milk and cream processing$0.46
51260Milk vending—home delivery service$0.53
15130Mineral exploration—own account$1.01
15140Mineral exploration services$1.01
13150Mineral sand mining$1.01
28620Mining and construction machinery manufacturing$0.63
14200Mining (not elsewhere classified)$1.01
73240Money market dealers$0.30
91130Motion picture exhibition$0.23
53120Motor cycle dealing$0.36
28120Motor vehicle body manufacturing$0.63
46240Motor vehicle dismantling and used part dealing$0.66
77410Motor vehicle hiring$0.32
28110Motor vehicle manufacturing$0.87
46230Motor vehicle new part dealing$0.36
92410Music and theatre productions$0.23
24211Newspaper publishing (excluding printing)$0.23
24210Newspaper publishing (including printing)$0.46
52430Newspaper, book, and stationery retailing$0.26
41220Non-building construction and heavy machinery installation (not elsewhere classified)$0.56
27330Non-ferrous metal casting$0.46
27320Non-ferrous metal rolling, drawing, and extruding (not elsewhere classified)$0.46
27650Non-ferrous pipe fitting manufacturing$0.63
77300Non-financial asset investors$0.38
26400Non-metallic mineral product manufacturing (not elsewhere classified)$0.63
41130Non-residential building construction$0.77
64030Non-scheduled air transport$0.50
86131Nursing bureau$0.20
27630Nut, bolt, screw, and rivet manufacturing$0.63
77431Office equipment and fittings hiring$0.23
21400Oil and fat manufacturing$0.46
12000Oil and gas extraction$0.29
86320Optometry and optical dispensing$0.20
25340Organic industrial chemical manufacturing (not elsewhere classified)$0.63
84400Other education$0.22
73300Other financiers$0.30
15200Other mining services$1.01
24221Other periodical publishing (excluding printing)$0.23
24220Other periodical publishing (including printing)$0.46
93300Other recreation services$0.58
77420Other transport equipment leasing$0.36
25420Paint manufacturing$0.46
42440Painting and decorating services$0.77
23340Paper bag and sack manufacturing$0.29
23390Paper product manufacturing (not elsewhere classified)$0.29
47950Paper product wholesaling$0.30
24110Paper stationery manufacturing$0.29
66110Parking services$0.32
87292Parole or probationary services$0.38
86310Pathology services$0.20
92520Performing arts venues$0.23
95190Personal and household goods hiring (not elsewhere classified)$0.32
95290Personal services (not elsewhere classified)$0.32
78650Pest control services$0.50
03032Pest control services (excluding aerial or wild animal control)$0.50
25440Pesticide manufacturing$0.46
25200Petroleum and coal product manufacturing (not elsewhere classified)$0.63
15121Petroleum and natural gas drilling services$0.56
15110Petroleum and natural gas exploration$0.63
15120Petroleum and natural gas exploration services$0.63
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)$0.46
25100Petroleum refining$0.29
47960Pharmaceutical and toiletry wholesaling$0.30
52510Pharmaceutical, cosmetic, and toiletry retailing$0.26
28310Photographic and optical goods manufacturing$0.29
52440Photographic equipment retailing$0.26
47910Photographic equipment wholesaling$0.30
95220Photographic film processing$0.26
95230Photographic studios$0.23
86350Physiotherapy services$0.20
01510Pig farming$0.50
65010Pipeline transport$0.29
77430Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)$0.66
01110Plant nurseries$0.50
26320Plaster product manufacturing$0.63
42410Plastering and ceiling services$0.77
25630Plastic bag and film manufacturing$0.46
25610Plastic blow-moulded product manufacturing$0.46
25620Plastic extruded product manufacturing$0.46
25650Plastic foam product manufacturing$0.46
25660Plastic injection-moulded product manufacturing$0.46
25661Plastic product manufacturing (not elsewhere classified)$0.46
25640Plastic product rigid fibre reinforced manufacturing$0.46
42310Plumbing services$0.56
23210Plywood and veneer manufacturing$0.63
96310Police services$0.68
84320Polytechnic and other tertiary institutional education$0.22
66230Port operators$1.47
71110Postal services$0.71
47120Poultry and smallgoods wholesaling$0.66
01420Poultry farming—eggs$0.50
01410Poultry farming—meat$0.50
21120Poultry processing$0.87
04120Prawn fishing$1.72
29190Prefabricated building manufacturing (not elsewhere classified)$0.63
29110Prefabricated metal building manufacturing$0.63
21740Prepared animal and bird feed manufacturing$0.46
84100Pre-school education$0.28
84210Primary education$0.22
97000Private households employing staff$0.32
28390Professional and scientific equipment manufacturing (not elsewhere classified)$0.29
46120Professional equipment wholesaling$0.30
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)$0.48
57200Pubs, taverns, and bars$0.37
23310Pulp, paper, and paperboard manufacturing$0.63
28660Pump and compressor manufacturing$0.29
91210Radio services$0.23
86392Radiology and medical imaging services$0.20
62000Rail transport$1.47
28230Railway equipment manufacturing$0.63
77200Real estate agents$0.23
24300Recorded media manufacturing and publishing$0.29
52350Recorded music retailing$0.26
92390Recreational parks and gardens$0.38
96100Religious organisations$0.32
41120Residential building construction (not elsewhere classified)$0.77
87220Residential care services (not elsewhere classified)$0.52
77111Residential property body corporates$0.38
77110Residential property operators and developers (excluding construction)$0.38
87222Residential refuge operation$0.20
71111Retail postal services$0.26
52590Retailing (not elsewhere classified)$0.43
87211Retirement village operation (with rest home or hospital facilities)$0.52
87210Retirement village operation (without rest home or hospital facilities)$0.52
41210Road and bridge construction$0.56
61100Road freight transport$0.53
04110Rock lobster fishing$1.72
42230Roofing services$0.77
22230Rope, cordage, and twine manufacturing$0.87
25590Rubber product manufacturing (not elsewhere classified)$0.46
29491Rubber stamp manufacturing$0.29
25510Rubber tyre manufacturing$1.12
14201Salt harvesting$0.63
21791Salt manufacturing—cooking or table$0.46
64020Scheduled domestic air transport$0.50
64010Scheduled international air transport$0.50
78100Scientific research$0.38
24121Screen printing$0.46
21730Seafood processing (other than on board vessels)$0.63
04192Seaweed, shellfish, and other seafood hand-gathering (not from a boat)$0.50
84220Secondary education$0.22
78630Secretarial services$0.23
42341Security and alarm system installation$0.33
78640Security and investigative services (excluding police)$0.38
02190Services to agriculture (not elsewhere classified)$0.50
66300Services to air transport$0.50
75190Services to finance and investment (not elsewhere classified)$0.30
03030Services to forestry (excluding tree cutting and felling)$1.72
75200Services to insurance$0.30
24130Services to printing$0.46
66190Services to road transport (not elsewhere classified)$0.53
92590Services to the arts (not elsewhere classified)$0.23
66490Services to transport (not elsewhere classified)$0.53
66290Services to water transport (not elsewhere classified)$1.47
37020Sewage and drainage services$0.36
02120Shearing services$0.50
01230Sheep and beef cattle farming$0.50
01240Sheep farming$0.50
29220Sheet metal furniture manufacturing$0.63
27590Sheet metal product manufacturing (not elsewhere classified)$0.46
04191Shellfish and paua fishing (not from cultivated beds)$1.72
28210Shipbuilding (all vessels over 50 tonnes displacement)$0.87
66291Shipping agency services (excluding handling of goods)$0.23
61220Short distance bus transport (including tramway)$0.50
13170Silver ore mining$1.01
42100Site preparation and heavy plant hiring (with operators)$0.56
22430Sleepwear, underwear, and infant clothing manufacturing$0.63
53230Smash repairing$0.66
25450Soap and other detergent manufacturing$0.46
21810Soft drink, cordial, and syrup manufacturing$0.29
23320Solid paperboard container manufacturing$0.29
92510Sound recording studios$0.23
84240Special school education$0.22
51290Specialised food retailing (not elsewhere classified)$0.43
86220Specialist medical services$0.20
02192Sphagnum moss processing$0.50
21840Spirit manufacturing$0.29
52410Sport and camping equipment retailing$0.26
93196Sporting and recreational equine activities (not elsewhere classified)$0.58
93192Sports and services to sports—boating or yachting$0.58
93174Sports and services to sports—community cricket$0.58
93170Sports and services to sports—community rugby$0.58
93171Sports and services to sports—community rugby league$0.58
93193Sports and services to sports—cycling$0.58
93195Sports and services to sports—golf$0.58
93197Sports and services to sports—motor cycling$0.58
93198Sports and services to sports—motor racing$0.58
93199Sports and services to sports—netball$0.58
93194Sports and services to sports—professional cricket$0.58
93180Sports and services to sports—professional rugby$0.58
93181Sports and services to sports—professional rugby league$0.58
93182Sports and services to sports—snow skiing$0.58
93184Sports and services to sports—softball or baseball$0.58
93185Sports and services to sports—squash or badminton$0.58
93186Sports and services to sports—swimming$0.58
93187Sports and services to sports—tennis$0.58
93188Sports and services to sports—water skiing$0.58
93190Sports and services to sports (not elsewhere classified)—community$0.58
93175Sports and services to sports (not elsewhere classified)—professional$0.58
93120Sports grounds and facilities (not elsewhere classified)$0.58
27620Spring and wire product manufacturing$0.63
04140Squid jigging (including processing on board)$1.72
27130Steel pipe and tube manufacturing$0.46
26401Stone cutting, dressing, polishing, or shaping$0.63
01160Stone fruit growing$0.50
67090Storage (not elsewhere classified)$0.50
96341Street cleaning services$0.32
27490Structural metal product manufacturing (not elsewhere classified)$1.12
42240Structural steel erection services$0.77
27410Structural steel fabricating$1.12
21710Sugar manufacturing$0.46
74120Superannuation funds$0.30
51100Supermarket and grocery stores$0.43
27640Surface coating and finishing$0.63
86111Surgical hospital—day surgery$0.48
78220Surveying services$0.38
22120Synthetic fibre textile manufacturing$1.12
25330Synthetic resin manufacturing$0.63
51250Takeaway food retailing$0.37
61230Taxi and other road passenger transport$0.50
61231Taxi organisations (excluding those that provide taxi services)$0.38
78290Technical services (not elsewhere classified)$0.38
42321Telecommunication line construction and maintenance (within buildings)$0.33
71200Telecommunication services$0.60
28420Telecommunication, broadcasting, and transceiving equipment manufacturing$0.29
91220Television services$0.23
26351Terrazzo products$0.63
22150Textile finishing$1.12
22220Textile floor covering manufacturing$1.12
22290Textile product manufacturing (not elsewhere classified)$1.12
47210Textile product wholesaling$0.30
42430Tiling and carpeting services$0.77
23130Timber resawing and dressing$0.63
45310Timber wholesaling$0.46
01691Tobacco and hops growing$0.50
21900Tobacco product manufacturing$0.29
47180Tobacco product wholesaling$0.30
52420Toy and game retailing$0.26
29420Toy and sporting goods manufacturing$0.46
47930Toy and sporting goods wholesaling$0.30
53130Trailer and caravan dealing$0.36
65090Transport (not elsewhere classified)$0.53
28290Transport equipment manufacturing (not elsewhere classified)$0.87
66410Travel agency services$0.23
53240Tyre retailing$0.66
84310University education$0.22
41221Utility network construction and maintenance services$0.56
01130Vegetable growing$0.50
86400Veterinary services$0.38
95110Video hire outlets$0.32
96340Waste collection and disposal services$0.32
52550Watch and jewellery retailing$0.26
37010Water supply$0.36
66220Water transport terminals$1.47
47990Wholesaling (not elsewhere classified)$0.30
47991Wholesaling, all products (excluding storage and handling of goods)$0.23
21830Wine manufacturing$0.29
22420Women's and girls' wear manufacturing$0.63
23120Wood chipping$0.63
23290Wood product manufacturing (not elsewhere classified)$0.63
29210Wooden furniture and upholstered seat manufacturing$0.46
23230Wooden structural component manufacturing$0.63
22110Wool scouring$0.87
45110Wool storage and classing$0.50
22140Wool textile manufacturing$1.12
45111Wool wholesaling$0.30
22141Woollen yarns manufacturing$1.12
92310Zoological and botanic gardens$0.38

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 (Residual Claims Levy) Regulations 2006.

The main differences between these regulations and the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 are as follows:

  • the maximum amount of earnings on which a residual claims levy is payable increases from $94,226 per annum to $96,619 per annum:

  • the amount of earnings per tax year (for the purposes of calculating the minimum levy payable in relation to self-employed persons who work, on average, for more than 30 hours per week) increases from $18,720 to $19,760 for those aged 18 or over on the last day of the 2006/07 tax year or any later tax year, and from $14,976 to $15,808 for those under 18 on the last day of the 2006/07 tax year or any later tax year.

These regulations also set, for the purposes of section 244 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (the Act), the relevant exempt amount for any invoice that is issued to an employer or a self-employed person for the purposes of the Act and that includes the residual claims levy. The amount is set,—

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

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

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

Similarly, under section 244 of the Act, a self-employed person is not liable to pay an amount invoiced in relation to the residual claims levy if the amount does not exceed $40. Nor is a self-employed person liable to pay any penalties under the Act in respect of non-payment of an amount invoiced in relation to the residual claims levy if the amount does not exceed $40.

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 (Residual Claims Levy) Regulations 2008

(SR 2008/41)

Anand Satyanand, Governor-General

Order in Council

At Wellington this 25th day of February 2008

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 (Residual Claims Levy) Regulations 2008.

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

12 Revocation and saving
  • (1) Amendment incorporated in the principal regulations.

    (2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 continue to apply in respect of the period commencing on 1 April 2007 and ending with the close of 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.


  • 1General

  • 2About this eprint

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

1 General
  • This is an eprint of the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007. It incorporates all the amendments to the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) 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 3 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 (Residual Claims Levy) Regulations 2008 (SR 2008/41): regulation 12(1)