Accident Compensation (Work Account Levies) Regulations 2012

  • revoked
  • Accident Compensation (Work Account Levies) Regulations 2012: revoked, on 1 April 2013, by regulation 55(1) of the Accident Compensation (Work Account Levies) Regulations 2013 (SR 2013/14).

Reprint as at 1 April 2013

Accident Compensation (Work Account Levies) Regulations 2012

(SR 2012/10)

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 20th day of February 2012

Present:
His Excellency the Governor-General in Council

  • Accident Compensation (Work Account Levies) Regulations 2012: revoked, on 1 April 2013, by regulation 55(1) of the Accident Compensation (Work Account Levies) Regulations 2013 (SR 2013/14).


Note

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

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

These regulations are administered by the Department of Labour.


Pursuant to sections 167(4) and (5), 244, 329, and 333 of the Accident 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

2 Commencement

Part 1
Preliminary

3 Interpretation

4 Schedules classify industries

5 Period to which levy relates

6 Maximum earnings on which levy payable

7 Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history

Part 2
Work account levy

Current portion

8 Calculation of current portion of Work Account levy payable by employers and private domestic workers

9 Calculation of current portion of Work Account levy payable by self-employed persons

10 Current portion of Work Account levy subject to adjustments

Residual portion

11 Calculation of residual portion of Work Account levy

12 Payment of residual portion of Work Account levy

13 Self-employed person who works more than 30 hours per week and earns less than specified amount must pay residual portion of Work Account levy

Part 3
Persons purchasing compensation

14 Application of this Part

15 Corporation to determine compensation levy

16 Base compensation levy

17 Non-abatement part

18 Self-employed person must pay either compensation levy or current portion of Work Account levy

Part 4
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

19 Limits on entitlement to downward adjustments

20 Auditors

21 Decisions made under this Part

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

22 Downward adjustments

23 Basis of downward adjustments

24 Employer or self-employed person may apply for audit

25 Determination of applications for audit

26 Restriction on further application for audit for downward adjustment

27 Application of downward adjustments

28 Administration of downward adjustments

29 Corporation may require further downward audit in certain circumstances

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

30 Interpretation

31 Application of this subpart

32 Downward adjustments

33 Basis of downward adjustments

34 Employer or self-employed person may apply for downward adjustment

35 Determination of applications for downward adjustment

36 Audits

37 Application of downward adjustments

38 Person for whom downward adjustment made must submit annual declaration

39 Consequences of failure to submit annual declaration

40 Consequences if annual declaration discloses that this subpart no longer applies or self-assessment no longer current

41 Corporation may require further downward audit in certain circumstances

42 Restriction on further application for downward adjustment

43 Administration of downward adjustments

Part 5
Upward adjustments to Work Account levy based on employers' safety management practices

44 Auditors

45 Upward adjustments

46 Basis of upward adjustments

47 Further audits after upward adjustment

48 Application of upward adjustment to levy

49 Administration of upward adjustments

Part 6
Miscellaneous

50 Collection of current portion of Work Account levy

51 Interest rate on Work Account levy overpaid

52 Levy exclusive of GST

53 Amounts of levy exempt from payment

54 Continuation of adjustments

55 Revocation and savings

Schedule 1
Classifications and Work Account levy rates (current portion only)

Schedule 2
Classifications and Work Account levy rates (residual portion only)

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

Schedule 4
Classifications in respect of which downward adjustments to Work Account levy rates (current portion only) or compensation levy may be made

Explanatory note

Gazette information

Reprint notes