Accident Compensation (Work Account Levies) Regulations 2016

2016/27

Coat of Arms of New Zealand

Accident Compensation (Work Account Levies) Regulations 2016

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 22nd day of February 2016

Present:
The Right Hon John Key presiding in Council

These regulations are made under sections 167(4) and (5), 244, 329, and 333 of the Accident Compensation Act 2001—

(a)

on the advice and with the consent of the Executive Council; and

(b)

on the recommendation of the Minister for ACC made after complying with the consultation requirements of sections 330 and 331 of that Act.

Contents

1Title
2Commencement
3Interpretation
4Schedules classify industries
5Period to which levy relates
6Maximum earnings on which levy payable
7Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history
8Calculation of Work Account levy payable by employers and private domestic workers
9Calculation of Work Account levy payable by self-employed persons
10Work Account levy subject to adjustments
11Application of this Part
12Corporation to determine compensation levy
13Base compensation levy
14Non-abatement part
15Self-employed person must pay either compensation levy or Work Account levy
16Limits on entitlement to downward adjustments
17Auditors
18Decisions made under this Part
19Downward adjustments
20Basis of downward adjustments
21Employer or self-employed person may apply for audit
22Determination of applications for audit
23Restriction on further application for audit for downward adjustment
24Application of downward adjustments
25Administration of downward adjustments
26Corporation may require further downward audit in certain circumstances
27Interpretation
28Application of this subpart
29Downward adjustments
30Basis of downward adjustments
31Employer or self-employed person may apply for downward adjustment
32Determination of applications for downward adjustment
33Audits
34Application of downward adjustments
35Person for whom downward adjustment made must submit annual declaration
36Consequences of failure to submit annual declaration
37Consequences if annual declaration discloses that this subpart no longer applies or self-assessment no longer current
38Corporation may require further downward audit in certain circumstances
39Restriction on further application for downward adjustment
40Administration of downward adjustments
41Auditors
42Upward adjustments
43Basis of upward adjustments
44Further audits after upward adjustment
45Application of upward adjustment to levy
46Administration of upward adjustments
47Collection of Work Account levy
48Interest rate on Work Account levy overpaid
49Levy exclusive of GST
50Amounts of levy exempt from payment
51Continuation of adjustments
52Revocation and savings
Explanatory note
Administrative Information

Regulations

1 Title

These regulations are the Accident Compensation (Work Account Levies) Regulations 2016.

2 Commencement

These regulations come into force on 1 April 2016.

Part 1 Preliminary provisions

3 Interpretation

In these regulations, unless the context otherwise requires,—

applicant means an applicant for a downward adjustment under Part 4

approved auditor means a person approved by the chief executive under regulation 17(1) or 41(1) to conduct an audit for the purposes of Part 4 or 5, 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 12

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 a 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 20 or 30

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 same meaning as in section YA 1 of the Income Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994

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 43

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 Schedules classify industries

(1)

Schedules 1 and 2

(a)

list industries or risk classes (classification units); and

(b)

assign a classification unit number to each item listed; and

(c)

specify, as the case may be,—

(i)

the rate of the Work Account levy for each classification unit; or

(ii)

the compensation levy for each classification unit.

(2)

Rates of levy are expressed as dollars per $100 of earnings or, as the case may be, per $100 of agreed level of weekly compensation.

5 Period to which levy relates

(1)

The following periods are prescribed for the purposes of these regulations:

(a)

the tax year commencing on 1 April 2016 and ending with the close of 31 March 2017; and

(b)

any tax year commencing on or after 1 April 2017.

(2)

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

6 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 1 employee, or by a private domestic worker, in a tax year is $122,063.

(2)

The maximum amount of self-employed earnings in the 2015/16 tax year or, if regulation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(b), on which a Work Account levy or compensation levy is payable by a self-employed person is $120,070.

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

(1)

This regulation applies to a self-employed person who, in the 2015/16 tax year or, if regulation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(b),—

(a)

worked for an average of more than 30 hours a week, whether or not as an employee; and

(b)

either—

(i)

earned less than $30,680; or

(ii)

cannot specify 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 Work Account levy payable by the person must be calculated using the formula set out in regulation 9.

Part 2 Work account levy

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

The Work Account levy payable by employers and private domestic workers is calculated using the following formula:

(c ÷ 100) × d

where—

c

is,—

(a)

in respect of an employer, the amount of earnings paid to the employer’s employees in the tax year prescribed in regulation 5(1)(a) or (b), whichever applies; or

(b)

in respect of a private domestic worker, the amount of earnings derived by the private domestic worker in the tax year prescribed in regulation 5(1)(a) or (b), whichever applies

d

is the rate for the Work Account levy in Schedule 1 that applies to the classification unit in which the employer or private domestic worker is classified.

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

The Work Account levy payable by self-employed persons is calculated using the following formula:

(c ÷ 100) × d

where—

c

is—

(a)

the amount of earnings derived by the self-employed person in the 2015/16 tax year or, if regulation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(b); or

(b)

if regulation 7 applies, $30,680 minus the earnings received by the person as an employee during the tax year referred to in paragraph (a)

d

is the rate for the Work Account levy in Schedule 1 that applies to the classification unit in which the self-employed person is classified.

10 Work Account levy subject to adjustments

The Work Account levy payable by—

(a)

an employer or a self-employed person is subject to any downward adjustments under Part 4; and

(b)

an employer is subject to any upward adjustments under Part 5; and

(c)

an employer, a self-employed person, or a private domestic worker is subject to any adjustments under Part 1 or 2 of the Accident Compensation (Experience Rating) Regulations 2016.

Part 3 Persons purchasing compensation

11 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.

12 Corporation to determine compensation levy

(1)

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

(2)

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

g + h

where—

g

is the amount of base compensation levy calculated according to regulation 13

h

is either—

(a)

the amount of the non-abatement part of the compensation levy calculated under regulation 14, if that regulation applies; or

(b)

zero, if regulation 14 does not apply.

(3)

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

(a)

Part 4; and

(b)

Part 1 of the Accident Compensation (Experience Rating) Regulations 2016.

13 Base compensation levy

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

(j × k) ÷ 100

where—

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 levy rate stated in Schedule 2.

14 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 the non-abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formula:

(j × p) ÷ 100

where—

j

is the same amount as item j in the formula set out in regulation 13

p

is the appropriate non-abatement part rate stated in Schedule 2.

15 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 the Work Account levy for any period for which no agreement under section 208 of the Act has effect in relation to the person.

Part 4 Downward adjustments to Work Account levy or compensation levy based on safety management practices

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

16 Limits on entitlement to downward adjustments

(1)

An employer or a self-employed person may apply for, and the Corporation may make, a downward adjustment under either subpart 2 or subpart 3 of this Part, but not under both subparts.

(2)

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

17 Auditors

(1)

Audits for the purposes of this Part (other than audits for the purposes of regulation 21(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.

18 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 19(2) applies:

(c)

a decision to discontinue or reduce a downward adjustment made after a further downward audit under regulation 26:

(d)

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

(e)

a decision about whether to cancel or discontinue a downward adjustment under regulation 36, 37, or 38.

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

19 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)

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)

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)

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.

20 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 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 of them, that could be improved.

21 Employer or self-employed person may apply for audit

(1)

An employer or a self-employed person may apply to the Corporation for a downward audit under regulation 20(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 19(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, that contains—

(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.

22 Determination of applications for audit

(1)

The Corporation must decide which of the applicants who have made applications under regulation 21(1) will be audited.

(2)

In deciding, the Corporation may consider the declaration referred to in regulation 21(2)(b).

(3)

The Corporation must deal with applications in the order in which they are received.

(4)

Within 10 working days after receiving an application under regulation 21(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.

23 Restriction on further application for audit for downward adjustment

If a downward audit has previously been conducted on an application made by an applicant under regulation 21(1), that applicant 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

(b)

if so, whether those practices meet the standard required to a primary, secondary, or tertiary level.

24 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 26(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 that is 24 months later; and

(ii)

the discontinuation of the adjustment under regulation 26(3).

(2)

If a downward adjustment under this subpart will cease to apply to an employer’s or a 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 the date 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.

25 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 adjustment, the employer’s or self-employed person’s account is more than $100 in credit; or

(b)

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.

26 Corporation may require further downward 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 employer’s or self-employed person’s 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 3—Downward adjustments for certain employers or self-employed persons

27 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 in health and safety matters (if applicable); and

(d)

emergency management procedures

prescribed downward adjustment period has the meaning given to it by regulation 34(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)

of 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 that 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.

28 Application of this subpart

(1)

This subpart applies to—

(a)

an employer, if either of the following applies:

(i)

the total liable earnings of the employer’s employees are equal to or less than $578,000 in the current tax year; or

(ii)

the employer employs 10 or fewer full-time-equivalent employees; or

(b)

a self-employed person, if either of the following applies:

(i)

the person derived earnings, as a self-employed person, that are equal to or less than $578,000 in the previous tax year; or

(ii)

the person employs 10 or fewer full-time-equivalent employees.

(2)

This subpart applies only if—

(a)

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

(b)

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.

29 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 10%.

30 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 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 of them, that could be improved.

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

(1)

An employer or a 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.

32 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 31(2) in making any decision under subclause (2); and

(b)

must give the applicant written notice of that decision and the reasons for it.

33 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 the assessment is based on the documents or is conducted by means of an interview with 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.

34 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 36, 37, and 38.

(3)

In this regulation, 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 following 2 tax years.

35 Person for whom downward adjustment 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 each year of the prescribed downward adjustment period, 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 28; and

(b)

the assessment that was included, in accordance with regulation 31(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.

36 Consequences of failure to submit annual declaration

(1)

If an employer or a self-employed person for whom the Corporation has made a downward adjustment under this subpart fails to submit a declaration required by regulation 35(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.

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

(1)

This regulation applies if a declaration submitted by an employer or a self-employed person under regulation 35(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 28; or

(b)

the assessment that was included, in accordance with regulation 31(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 39(2).

38 Corporation may require further downward 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 31(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 31(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.

39 Restriction on further application for downward adjustment

(1)

This regulation applies if—

(a)

an employer or a 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 36, 37, or 38.

(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 the further application.

40 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)

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

41 Auditors

(1)

Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for the purpose.

(2)

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

42 Upward adjustments

(1)

The Corporation must make an upward adjustment of 50% if an upward audit discloses that an 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 50%.

(3)

The following decisions are decisions of the Corporation:

(a)

a decision under subclause (1) that an upward audit discloses that an 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 Work Account levy upward without the completion of an audit.

43 Basis of upward adjustments

An upward adjustment is based on an audit of an employer’s safety management practices conducted—

(a)

at a worksite or 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.

44 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 the employer’s 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.

45 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 audit under regulation 44 discloses that an employer’s safety management practices meet the standard required by the upward audit tool, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.

46 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 44 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 upward 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)

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 45.

Part 6 Miscellaneous

47 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.

48 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% per year.

49 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 4 or 5, is exclusive of any goods and services tax payable on that levy.

50 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, a private domestic worker, 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 or a private domestic worker, at $20; and

(b)

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

51 Continuation of adjustments

(1)

This regulation applies to an employer or a self-employed person if, in relation to that employer or self-employed person,—

(a)

the Corporation has made a downward or upward adjustment under the regulations revoked by regulation 52 or any corresponding revoked regulations made under the Act; and

(b)

the relevant adjustment was in force immediately before the commencement of these regulations.

(2)

An employer or a self-employed person in relation to whom the Corporation made a downward adjustment must be treated as if the Corporation had made the adjustment under subpart 2 or 3 of Part 4 of these regulations.

(3)

An employer or a self-employed person in relation to whom the Corporation made an upward adjustment must be treated as if the Corporation had made the adjustment under Part 5 of these regulations.

(4)

To avoid doubt, the periods referred to in regulations 24 and 34 include any relevant periods before the commencement of these regulations.

52 Revocation and savings

(2)

Despite subclause (1), the regulations specified in that subclause continue to apply with respect to the period commencing on 1 April 2015 and ending with the close of 31 March 2016 as if they had not been revoked.

Schedule 1 Classifications and Work Account levy rates from 1 April 2016

rr 4, 8, 9

Classification unit numberClassification unitLevy rate per $100 of earnings
57100Accommodation$0.78
78420Accounting services$0.12
25491Adhesive manufacturing$0.42
78693Administrative services (not elsewhere classified)$0.33
84400Adult, community, and other education (not elsewhere classified)$0.30
78510Advertising services$0.16
86130Aged care residential services$1.22
46110Agricultural and construction machinery wholesaling$0.92
28610Agricultural machinery and equipment manufacturing$1.49
45190Agricultural product wholesaling (not elsewhere classified)$0.60
02190Agriculture and fishing support services (not elsewhere classified)$2.41
42330Air conditioning and heating services$1.16
64040Air operations under Civil Aviation Rules Part 133 or 135$1.78
02130Air operations under Civil Aviation Rules Part 137$2.24
64050Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115$1.78
64010Air transport under Civil Aviation Rules Part 121, 125, or 129$0.44
28240Aircraft manufacturing and repair services$0.42
66300Airport operations and air transport support services (not elsewhere classified)$0.44
86390Allied health services (not elsewhere classified)$0.27
93410Alpine and white water recreation activities$2.92
27210Alumina production$2.60
27310Aluminium rolling, drawing, and extruding$1.45
27220Aluminium smelting$2.60
86330Ambulance services$1.22
93400Amusement and other recreation activities (not elsewhere classified)$0.89
93300Amusement parks and centres operation$0.89
52520Antique and used goods retailing$0.88
01150Apple and pear growing$1.17
27420Architectural aluminium product manufacturing$1.45
78210Architectural services$0.20
84600Arts education$0.30
53230Automotive body, paint, and interior repair and maintenance$1.03
28130Automotive electrical components manufacturing$1.03
53220Automotive electrical services$1.03
53290Automotive repair and maintenance (not elsewhere classified)$1.03
75190Auxiliary finance and investment services (not elsewhere classified)$0.18
75200Auxiliary insurance services$0.18
21640Bakery product manufacturing (non-factory-based)$0.90
73210Banking$0.18
25490Basic chemical product manufacturing (not elsewhere classified)$0.42
25350Basic inorganic chemical manufacturing$0.22
27290Basic non-ferrous metal manufacturing (not elsewhere classified)$2.60
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)$0.58
25340Basic organic chemical manufacturing$0.53
25360Basic polymer manufacturing (not elsewhere classified)$0.68
01250Beef cattle farming$2.49
01593Beekeeping$2.36
21820Beer manufacturing$0.49
01192Berry fruit growing$1.17
21630Biscuit manufacturing (factory-based)$1.03
28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)$1.62
27692Boiler, tank, and other heavy-gauge metal container manufacturing$1.51
47940Book and magazine wholesaling$0.30
24230Book publishing$0.13
21610Bread manufacturing (factory-based)$0.87
42220Bricklaying services$3.00
95300Brothel-keeping, massage parlour, and prostitution services$0.55
42592Building completion services—all trades subcontracted$1.55
42342Building installation services (not elsewhere classified)$2.48
73220Building society operation$0.18
96210Business and professional association services$0.20
91230Cable and other subscription programming$0.15
57300Cafes and restaurants$0.63
21620Cake and pastry manufacturing (factory-based)$1.03
78692Call centre operation$0.28
53110Car retailing (including associated vehicle servicing)$0.49
46210Car wholesaling$0.32
42420Carpentry services$2.49
93220Casino operation$0.50
51270Catering services (including on-hired hospitality staff)$0.63
26310Cement and lime manufacturing$1.40
73100Central banking$0.18
81110Central government administration (not elsewhere classified)$0.23
26290Ceramic product manufacturing (not elsewhere classified)$1.84
45120Cereal grain wholesaling$0.81
21520Cereal, pasta, and baking-mix manufacturing$0.89
21290Cheese and other dairy product manufacturing (not elsewhere classified)$0.80
87100Childcare services$0.54
86360Chiropractic and osteopathic services$0.27
21900Cigarette and tobacco product manufacturing$0.49
01191Citrus fruit growing$1.17
26210Clay brick manufacturing$1.40
78660Cleaning services and facilities management (not elsewhere classified)$1.43
25450Cleaning-compound manufacturing$0.45
52620Clothing and footwear repair$0.54
47220Clothing and footwear wholesaling$0.30
22420Clothing manufacturing$0.62
52210Clothing retailing$0.33
57400Clubs (hospitality)$0.78
11010Coal mining$1.48
63020Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)$1.53
63010Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)$1.53
84230Combined primary and secondary education$0.25
46220Commercial vehicle wholesaling$0.92
28420Communications equipment manufacturing$0.21
96291Community-based, multi-functional activities (not elsewhere classified)$0.55
86340Community health centre operation$0.27
52341Computer and computer peripherals retailing$0.44
46130Computer and computer peripherals wholesaling$0.21
28410Computer and electronic office equipment manufacturing$0.21
78340Computer systems design and related services$0.11
26350Concrete product manufacturing$1.40
42210Concreting services$2.49
21720Confectionery manufacturing$0.80
14190Construction material mining (not elsewhere classified)$1.48
42590Construction services (not elsewhere classified)$2.49
23390Converted paper product manufacturing (not elsewhere classified)$0.70
27230Copper, silver, lead, and zinc smelting and refining$2.60
78560Corporate head office management services$0.16
96320Correctional and detention services$1.31
23330Corrugated paperboard and paperboard container manufacturing$0.66
25460Cosmetic and toiletry preparation manufacturing$0.45
71120Courier pick-up and delivery services$1.28
52591Craft and gift retailing (not elsewhere classified)$0.34
92420Creative artists, musicians, writers, and performers$0.50
78691Credit reporting and debt collection services$0.28
73230Credit union operation$0.18
01690Crop growing (not elsewhere classified)$1.17
21130Cured meat and smallgoods manufacturing$1.73
66440Customs and shipping agents and freight-forwarding services (no handling of goods)$0.16
22210Cut and sewn textile product manufacturing$0.62
01300Dairy cattle farming$2.51
47130Dairy produce wholesaling$1.15
78310Data processing and web-hosting services$0.14
01530Deer farming$2.36
82000Defence$1.15
86230Dental services$0.14
52100Department stores$0.44
73290Depository financial intermediation (not elsewhere classified)$0.18
95270Diet and weight-reduction centre operation$0.55
24233Directory and mailing-list publishing$0.13
78630Document preparation services$0.18
93112Dog racing activities$1.90
28510Domestic appliance manufacturing (not elsewhere classified)$0.42
52610Domestic appliance repair and maintenance$1.03
84700Educational support services$0.18
28520Electric cable and wire manufacturing$0.42
28540Electric lighting equipment manufacturing$0.42
52342Electrical and electronic goods retailing (not elsewhere classified)$0.44
46150Electrical and electronic goods wholesaling (not elsewhere classified)$0.25
52340Electrical, electronic, and gas appliance retailing$0.44
28590Electrical equipment manufacturing (not elsewhere classified)$0.42
42320Electrical services (including telecommunication services within buildings)$0.96
36130Electricity generation (not elsewhere classified)$0.66
36101Electricity line-system operation$1.20
78330Electronic (except domestic appliance) and precision equipment repair and maintenance$0.54
28490Electronic equipment manufacturing (not elsewhere classified)$0.42
78320Electronic information storage services$0.14
78610Employment placement and recruitment services (no on-hired staff)$0.30
36103Energy and services utilities operation (excluding construction, maintenance, and plant operation)$0.66
78230Engineering design and engineering consulting services$0.20
52350Entertainment media retailing$0.34
25410Explosives manufacturing$0.42
27690Fabricated metal product manufacturing (not elsewhere classified)$1.51
25310Fertiliser manufacturing$0.68
75110Financial asset broking services$0.18
73400Financial asset investing$0.18
42341Fire and security alarm installation services$1.16
96330Fire protection and other emergency services (except police and ambulance services)$1.24
52592Firewood, coal, and coke retailing$1.76
47140Fish and seafood wholesaling$1.15
04130Fish trawling, seining, and netting (including processing on-board)$3.24
04190Fishing (not elsewhere classified)$3.24
28670Fixed space heating, cooling, and ventilation equipment manufacturing$0.70
52320Floor-covering retailing$0.88
01120Floriculture production$1.17
52540Flower retailing$0.36
28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)$0.70
46190Food and other specialised industrial machinery and equipment wholesaling$0.44
21790Food product manufacturing (not elsewhere classified)$1.03
22500Footwear manufacturing$0.62
52220Footwear retailing$0.33
81300Foreign government representation$0.23
03021Forest product and moss gathering and processing$2.40
03010Forestry$3.86
03030Forestry support services (excluding tree cutting and felling)$3.89
36110Fossil fuel electricity generation$0.66
91220Free-to-air television broadcasting$0.15
66420Freight-forwarding services and customs and shipping agents (including handling of goods)$0.95
51210Fresh meat, fish, and poultry retailing$0.90
01190Fruit and tree nut growing (not elsewhere classified)$1.17
21300Fruit and vegetable processing$1.22
51220Fruit and vegetable retailing$0.90
47150Fruit and vegetable wholesaling$0.81
95240Funeral, crematorium, and cemetery services$0.55
47320Furniture and floor-coverings wholesaling$0.60
29290Furniture manufacturing (not elsewhere classified)$1.09
52310Furniture retailing$0.88
93290Gambling activities (not elsewhere classified)$0.31
52530Garden supplies retailing$0.88
95250Gardening and turf management services$2.48
36200Gas supply$1.10
74220General insurance$0.18
86210General practice medical services$0.12
26100Glass and glass product manufacturing$1.40
42450Glazing services$2.49
13140Gold ore mining$1.48
95190Goods and equipment rental and hiring (not elsewhere classified)$0.77
01220Grain and sheep or grain and beef cattle farming$2.50
01210Grain growing$1.17
21510Grain mill product manufacturing$1.92
67010Grain storage services$1.06
01140Grape growing$1.17
14110Gravel and sand quarrying$1.48
47191Grocery wholesaling—multiple product ranges$0.81
47190Grocery wholesaling (not elsewhere classified)$0.81
95260Hairdressing and beauty services$0.55
52330Hardware and building supplies retailing$0.88
45390Hardware goods wholesaling (not elsewhere classified)$0.72
93130Health and fitness centres and gymnasia operation$0.89
86391Health care services (not elsewhere classified)$0.27
74210Health insurance$0.18
41220Heavy and civil engineering construction (not elsewhere classified)$1.82
77430Heavy machinery and scaffolding rental and hiring$1.28
84310Higher education (undergraduate and postgraduate courses)$0.16
42101Hire of construction machinery and cranes with operator$2.48
77301Holder investor farms and livestock$0.77
93111Horse and dog racing administration and track operation$0.89
01520Horse farming and horse agistment$2.93
93113Horse racing activities—harness racing$2.92
93115Horse racing activities—harness racing—drivers$2.92
93110Horse racing activities—thoroughbred and other (not elsewhere classified)$6.08
93114Horse racing activities—thoroughbred racing—jockeys$6.08
02195Horticultural contracting and labour supply services$1.17
86110Hospitals (except psychiatric hospitals)$0.56
41110House construction$2.45
52331Houseware retailing$0.46
25430Human pharmaceutical and medicinal product manufacturing$0.45
02200Hunting and trapping$3.86
36120Hydroelectricity generation$0.66
21220Ice cream manufacturing$0.80
45230Industrial and agricultural chemical product wholesaling$0.30
25320Industrial gas manufacturing$0.22
92110Information services (not elsewhere classified)$0.23
63030Inland water transport (except passenger-only)$1.53
51110In-store retail support services$0.56
96290Interest group services (not elsewhere classified)$0.20
24232Internet publishing and broadcasting$0.13
71240Internet service providers and web-search portals$0.36
61210Interurban and rural bus transport$1.05
78640Investigation and security services$0.77
27120Iron and steel casting$1.31
27121Iron and steel forging$1.31
13110Iron ore mining$1.48
27110Iron smelting and steel manufacturing$1.29
29410Jewellery and silverware manufacturing$0.21
47920Jewellery and watch wholesaling$0.21
81200Justice$0.26
47390Kitchenware and diningware wholesaling$0.60
01170Kiwifruit growing$1.17
22390Knitted product manufacturing$0.62
96220Labour association services$0.20
86131Labour supply services (nursing, medical, and dental)$1.02
78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)$0.93
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)$1.49
78620Labour supply services (on-hired staff—office workers only)$0.18
41222Land development and subdivision$1.73
42510Landscape construction services$2.49
95210Laundry and dry-cleaning services$1.37
22620Leather and leather substitute goods manufacturing$0.62
22611Leather tanning, fellmongery, and fur dressing$1.74
78410Legal services$0.12
92100Libraries and archives$0.15
74110Life insurance$0.18
28650Lifting and material-handling equipment manufacturing$0.70
04150Line fishing (including processing on-board)$3.24
47170Liquor and tobacco product wholesaling$0.30
51230Liquor retailing$0.90
01590Livestock farming (not elsewhere classified)$2.37
81130Local government administration (not elsewhere classified)$0.40
23110Log sawmilling$1.88
03020Logging$3.86
93210Lottery operation$0.31
28640Machine tool and parts manufacturing$0.70
28690Machinery and equipment manufacturing (not elsewhere classified)$1.49
28680Machinery and equipment repair and maintenance (not elsewhere classified)$1.03
24221Magazine and other periodical publishing$0.13
78550Management services and related consulting services$0.16
52230Manchester and textile goods retailing (not elsewhere classified)$0.88
29490Manufacturing (not elsewhere classified)$1.09
52450Marine equipment retailing$0.59
78530Market research and statistical services$0.14
29230Mattress manufacturing$1.09
21111Meat and food inspection services$0.77
47110Meat, poultry, and smallgoods wholesaling$1.15
21110Meat processing$2.99
28320Medical and surgical equipment and prosthetics manufacturing$0.21
45220Metal and mineral wholesaling$1.45
27510Metal container manufacturing (not elsewhere classified)$1.08
29220Metal furniture manufacturing$0.76
13190Metal ore mining (not elsewhere classified)$1.48
27430Metal roof and guttering manufacturing (except aluminium)$1.35
86132Midwifery services$0.56
21210Milk and cream processing$0.80
15130Mineral exploration$1.48
13150Mineral sand mining$1.52
28620Mining and construction machinery manufacturing$1.49
14200Mining and quarrying (not elsewhere classified)$1.48
15200Mining support services (not elsewhere classified)$1.48
84330Modern Apprenticeship Co-ordinators employing apprentices$0.98
91120Motion picture and video distribution$0.15
91110Motion picture and video production and other motion picture and video activities (not elsewhere classified)$0.50
91130Motion picture exhibition$0.50
53120Motor cycle retailing (including associated vehicle servicing)$0.59
77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)$1.28
28120Motor vehicle body and trailer manufacturing$1.49
46240Motor vehicle dismantling and used-part wholesaling$1.53
28110Motor vehicle manufacturing$1.03
46230Motor vehicle new-part wholesaling$0.59
28190Motor vehicle parts manufacturing (not elsewhere classified)$1.03
53140Motor vehicle parts retailing$0.59
92200Museum operation$0.31
01692Mushroom growing$1.17
92510Music and other sound recording activities (not elsewhere classified)$0.50
24234Music publishing$0.13
25590Natural rubber product manufacturing$0.54
22140Natural textile manufacturing$1.42
92390Nature reserve and conservation park operation$1.18
52430Newspaper and new and used book retailing$0.34
24211Newspaper publishing$0.13
73300Non-depository financing$0.18
27330Non-ferrous metal casting and forging$0.58
77300Non-financial assets leasing and investment (including franchisors)$0.39
26400Non-metallic mineral product manufacturing (not elsewhere classified)$1.40
41130Non-residential building construction$2.26
77120Non-residential property operators and developers (excluding construction)$0.59
52595Non-store retailing$0.44
01110Nursery production$1.17
27630Nut, bolt, screw, and rivet manufacturing$0.72
78540Office administrative services$0.29
04210Offshore aquaculture$2.40
21400Oil and fat manufacturing$1.22
12000Oil and gas extraction$0.22
01180Olive growing$1.17
36102On-selling electricity and electricity market operation$0.66
04220Onshore aquaculture$2.40
86320Optometry and optical dispensing$0.12
78670Packaging services$0.80
25420Paint and coatings manufacturing$0.42
42440Painting and decorating services$2.09
23340Paper bag and sack manufacturing$0.66
47950Paper product wholesaling$0.30
24110Paper stationery manufacturing$0.66
66110Parking services$0.55
87292Parole or probationary services$0.26
77410Passenger car and minibus rental and hiring$0.77
86310Pathology and diagnostic imaging services$0.27
92410Performing arts operation$0.50
92520Performing arts venue operation$0.50
52560Personal accessories retailing (not elsewhere classified)$0.36
95290Personal services (not elsewhere classified)$0.55
78650Pest control services (except agricultural and forestry)$1.43
25440Pesticide manufacturing$0.45
25200Petroleum and coal product manufacturing (not elsewhere classified)$0.68
15110Petroleum and natural gas exploration$1.48
53210Petroleum fuel retailing (including associated vehicle servicing)$0.59
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)$0.30
25100Petroleum refining and petroleum fuel manufacturing$0.22
47960Pharmaceutical and toiletry goods wholesaling$0.30
52510Pharmaceutical, cosmetic, and toiletry goods retailing$0.18
95220Photographic film processing$0.18
28310Photographic, optical, and ophthalmic equipment manufacturing$0.21
86350Physiotherapy services$0.27
01510Pig farming$2.36
65010Pipeline transport$0.22
26320Plaster and gypsum product manufacturing$1.40
42410Plastering and ceiling services$2.48
45391Plumbing goods wholesaling$0.60
42310Plumbing services$1.56
96310Police services$0.69
25630Polymer film and sheet packaging material manufacturing$0.81
25650Polymer foam product manufacturing$0.81
25661Polymer product manufacturing (not elsewhere classified)$0.81
66230Port and water transport terminal operations$1.53
91111Post-production and digital visual effects services$0.20
71110Postal services$1.28
21795Potato crisps and corn crisps manufacturing$0.60
01420Poultry farming (eggs)$1.37
01410Poultry farming (meat)$1.37
21120Poultry processing$1.92
04120Prawn fishing$3.22
29110Prefabricated metal building manufacturing$1.51
29190Prefabricated wooden building manufacturing$1.76
21740Prepared animal and bird feed manufacturing$1.03
84100Preschool education$0.54
84210Primary education$0.25
24120Printing$0.42
24130Printing support services$0.42
97000Private households employing staff$0.55
28390Professional and scientific equipment manufacturing (not elsewhere classified)$0.21
46120Professional and scientific goods wholesaling$0.21
95230Professional photographic services$0.16
78291Professional, scientific, and technical services (not elsewhere classified)$0.46
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)$0.56
96360Public order and safety services (not elsewhere classified)$0.30
24231Publishing (not elsewhere classified) (except software, music, and Internet)$0.13
57200Pubs, taverns, and bars$0.78
23310Pulp, paper, and paperboard manufacturing$0.66
28660Pump and compressor manufacturing$0.70
91210Radio broadcasting$0.15
62000Rail freight transport$1.39
62100Rail passenger transport$1.39
28230Railway rolling stock manufacturing and repair services$1.49
26330Ready-mixed concrete manufacturing$1.84
77200Real estate services$0.24
23220Reconstituted wood product manufacturing$0.74
96400Regulatory services (licensing and inspection) (not elsewhere classified)$0.30
96100Religious organisations and services$0.24
52690Repair and maintenance (not elsewhere classified)$0.54
24300Reproduction of recorded media$0.21
41120Residential building construction (not elsewhere classified)$2.27
87220Residential care services (not elsewhere classified)$1.22
77110Residential property operators and developers (excluding construction)$0.59
87222Residential refuge operation$0.27
52597Retail commission-based buying or selling (or both)$0.44
71111Retail postal services$0.34
87211Retirement village operation (with rest home or hospital facilities)$1.22
87210Retirement village operation (without rest home or hospital facilities)$1.22
25610Rigid and semi-rigid polymer product manufacturing$0.81
41210Road and bridge construction$1.50
61100Road freight transport$2.50
04110Rock lobster and crab fishing or potting$3.27
42230Roofing services$3.01
22230Rope, cordage, and twine manufacturing$1.26
23391Sanitary paper product manufacturing$0.70
66500Scenic and sightseeing transport (excluding aviation)$1.53
78100Scientific research services$0.28
78290Scientific testing and analysis services$0.46
21730Seafood processing (other than on-board vessels)$1.92
84220Secondary education$0.25
37020Sewerage and drainage services$1.10
02120Shearing services$3.63
01230Sheep and beef cattle farming$2.49
01240Sheep farming$2.49
27590Sheet metal product manufacturing (except metal structural and container products)$1.35
28210Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)$1.32
13170Silver, lead, and zinc ore mining$1.48
42100Site preparation services$1.73
87290Social assistance services (not elsewhere classified)$1.02
21810Soft drink, cordial, and syrup manufacturing$0.49
24235Software publishing$0.16
96350Solid waste collection services$1.49
84240Special-school education$0.25
78520Specialised design services (not elsewhere classified)$0.20
51290Specialised food retailing (not elsewhere classified)$0.90
86220Specialist medical services$0.12
21840Spirit manufacturing$0.49
52410Sport and camping equipment retailing$0.34
93192Sport and physical recreation—boating or yachting$0.89
93190Sport and physical recreation—community (not elsewhere classified)$0.89
93174Sport and physical recreation—community cricket$2.92
93170Sport and physical recreation—community rugby$1.90
93171Sport and physical recreation—community rugby league$0.89
93193Sport and physical recreation—cycling$0.89
93195Sport and physical recreation—golf$0.89
93197Sport and physical recreation—motor cycling$6.08
93198Sport and physical recreation—motor racing$2.92
93199Sport and physical recreation—netball$1.90
93194Sport and physical recreation—professional cricket$2.92
93180Sport and physical recreation—professional rugby$6.08
93181Sport and physical recreation—professional rugby league$6.08
93175Sport and physical recreation—professional sport (not elsewhere classified)$6.08
93182Sport and physical recreation—snow skiing$1.90
93184Sport and physical recreation—softball or baseball$0.89
93185Sport and physical recreation—squash or badminton$1.22
93186Sport and physical recreation—swimming$0.89
93187Sport and physical recreation—tennis$0.89
93188Sport and physical recreation—water skiing$0.89
93196Sporting and recreational equine activities (not elsewhere classified)$6.08
84500Sports and physical recreation instruction$1.90
93120Sports and physical recreation venues, grounds, and facilities operation$0.89
27620Spring and wire product manufacturing$1.08
52460Stationery goods retailing$0.34
27130Steel pipe and tube manufacturing$1.29
66210Stevedoring services$2.50
01160Stone fruit growing$1.17
52590Store-based retailing (not elsewhere classified)$0.46
27490Structural metal product manufacturing (not elsewhere classified)$2.01
42240Structural steel erection services$3.00
27410Structural steel fabricating$2.01
21710Sugar manufacturing$0.80
74120Superannuation funds$0.18
51100Supermarket and grocery stores$0.90
27640Surface coating and finishing$1.51
78220Surveying and mapping services$0.28
25330Synthetic resin and synthetic rubber manufacturing$0.68
22120Synthetic textile manufacturing$1.42
51250Takeaway food services$0.63
61231Taxi and other vehicle scheduling operations$0.28
61230Taxi and road transport (not elsewhere classified)$1.05
84320Technical and vocational education and training$0.16
46160Telecommunication goods wholesaling$0.21
71230Telecommunications services (not elsewhere classified)$0.36
22290Textile finishing and textile product manufacturing (not elsewhere classified)$0.92
22220Textile floor-covering manufacturing$1.42
47210Textile product wholesaling$0.30
42430Tiling and carpeting services$2.49
23130Timber resawing and dressing$1.88
45310Timber wholesaling$1.76
52420Toy and game retailing$0.44
47930Toy and sporting goods wholesaling$0.21
29420Toy, sporting, and recreational product manufacturing$1.09
53130Trailer and motor vehicle retailing (not elsewhere classified)$0.59
46221Trailer and motor vehicle wholesaling (not elsewhere classified)$0.59
65090Transport (not elsewhere classified)$0.95
28290Transport equipment manufacturing (not elsewhere classified)$1.03
66190Transport support services (not elsewhere classified)$0.95
66410Travel agency and tour arrangement services$0.16
01111Turf growing$1.17
25510Tyre manufacturing$0.92
53240Tyre retailing$1.53
61220Urban bus transport$1.05
41221Utility and communications network construction and maintenance services$1.10
01130Vegetable growing$1.17
23210Veneer and plywood manufacturing$1.76
25431Veterinary pharmaceutical and medicinal product manufacturing$0.45
86400Veterinary services$0.46
95110Video and other electronic media rental and hiring$0.34
67090Warehousing and storage services (not elsewhere classified)$1.06
96380Waste collection services (not elsewhere classified)$1.50
96370Waste remediation and materials recovery services$1.49
96340Waste treatment and disposal services$1.49
52550Watch and jewellery retailing$0.34
63031Water passenger transport (river, lake, or harbour)$1.53
37010Water supply$1.10
66290Water transport support services (not elsewhere classified)$1.53
28511Whiteware appliance manufacturing$0.42
47990Wholesaling (not elsewhere classified)$0.54
47991Wholesaling—commission-based or excluding storage and handling of goods$0.18
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)$0.49
71200Wired telecommunications network operation$0.36
71210Wireless telecommunications network operation (not elsewhere classified)$0.36
23120Wood chipping$1.88
23290Wood product manufacturing (not elsewhere classified)$1.76
29210Wooden furniture and upholstered seat manufacturing$1.09
23230Wooden structural fittings and components manufacturing$1.76
22110Wool scouring$1.74
45111Wool wholesaling$0.30
92310Zoological and botanic gardens operation$1.18

Schedule 2 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2016

rr 4, 12–14

Classification unit numberClassification unitLevy rate per $100 of agreed level of weekly compensationNon-abatement part rate per $100 of agreed level of weekly compensation
57100Accommodation$0.98$0.07
78420Accounting services$0.15$0.04
25491Adhesive manufacturing$0.53$0.05
78693Administrative services (not elsewhere classified)$0.42$0.05
84400Adult, community, and other education (not elsewhere classified)$0.38$0.05
78510Advertising services$0.20$0.04
86130Aged care residential services$1.54$0.09
46110Agricultural and construction machinery wholesaling$1.16$0.07
28610Agricultural machinery and equipment manufacturing$1.88$0.10
45190Agricultural product wholesaling (not elsewhere classified)$0.76$0.06
02190Agriculture and fishing support services (not elsewhere classified)$3.04$0.14
42330Air conditioning and heating services$1.46$0.08
64040Air operations under Civil Aviation Rules Part 133 or 135$2.13$0.10
02130Air operations under Civil Aviation Rules Part 137$2.83$0.13
64050Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115$2.13$0.10
64010Air transport under Civil Aviation Rules Part 121, 125, or 129$0.55$0.05
28240Aircraft manufacturing and repair services$0.53$0.05
66300Airport operations and air transport support services (not elsewhere classified)$0.55$0.05
86390Allied health services (not elsewhere classified)$0.34$0.05
93410Alpine and white water recreation activities$3.68$0.16
27210Alumina production$3.28$0.14
27310Aluminium rolling, drawing, and extruding$1.83$0.10
27220Aluminium smelting$3.28$0.14
86330Ambulance services$1.54$0.09
93400Amusement and other recreation activities (not elsewhere classified)$1.12$0.07
93300Amusement parks and centres operation$1.12$0.07
52520Antique and used goods retailing$1.11$0.07
01150Apple and pear growing$1.48$0.08
27420Architectural aluminium product manufacturing$1.83$0.10
78210Architectural services$0.25$0.04
84600Arts education$0.38$0.05
53230Automotive body, paint, and interior repair and maintenance$1.30$0.08
28130Automotive electrical components manufacturing$1.30$0.08
53220Automotive electrical services$1.30$0.08
53290Automotive repair and maintenance (not elsewhere classified)$1.30$0.08
75190Auxiliary finance and investment services (not elsewhere classified)$0.23$0.04
75200Auxiliary insurance services$0.23$0.04
21640Bakery product manufacturing (non-factory-based)$1.14$0.07
73210Banking$0.23$0.04
25490Basic chemical product manufacturing (not elsewhere classified)$0.53$0.05
25350Basic inorganic chemical manufacturing$0.28$0.04
27290Basic non-ferrous metal manufacturing (not elsewhere classified)$3.28$0.14
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)$0.73$0.06
25340Basic organic chemical manufacturing$0.67$0.06
25360Basic polymer manufacturing (not elsewhere classified)$0.86$0.06
01250Beef cattle farming$3.14$0.14
01593Beekeeping$2.98$0.13
21820Beer manufacturing$0.62$0.05
01192Berry fruit growing$1.48$0.08
21630Biscuit manufacturing (factory-based)$1.30$0.08
28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)$2.04$0.10
27692Boiler, tank, and other heavy-gauge metal container manufacturing$1.90$0.10
47940Book and magazine wholesaling$0.38$0.05
24230Book publishing$0.16$0.04
21610Bread manufacturing (factory-based)$1.10$0.07
42220Bricklaying services$3.78$0.16
95300Brothel-keeping, massage parlour, and prostitution services$0.69$0.06
42592Building completion services—all trades subcontracted$1.95$0.10
42342Building installation services (not elsewhere classified)$3.13$0.14
73220Building society operation$0.23$0.04
96210Business and professional association services$0.25$0.04
91230Cable and other subscription programming$0.19$0.04
57300Cafes and restaurants$0.79$0.06
21620Cake and pastry manufacturing (factory-based)$1.30$0.08
78692Call centre operation$0.35$0.05
53110Car retailing (including associated vehicle servicing)$0.62$0.05
46210Car wholesaling$0.40$0.05
42420Carpentry services$3.14$0.14
93220Casino operation$0.63$0.05
51270Catering services (including on-hired hospitality staff)$0.79$0.06
26310Cement and lime manufacturing$1.77$0.09
73100Central banking$0.23$0.04
81110Central government administration (not elsewhere classified)$0.29$0.04
26290Ceramic product manufacturing (not elsewhere classified)$2.32$0.11
45120Cereal grain wholesaling$1.02$0.07
21520Cereal, pasta, and baking-mix manufacturing$1.12$0.07
21290Cheese and other dairy product manufacturing (not elsewhere classified)$1.01$0.07
87100Childcare services$0.68$0.06
86360Chiropractic and osteopathic services$0.34$0.05
21900Cigarette and tobacco product manufacturing$0.62$0.05
01191Citrus fruit growing$1.48$0.08
26210Clay brick manufacturing$1.77$0.09
78660Cleaning services and facilities management (not elsewhere classified)$1.80$0.09
25450Cleaning-compound manufacturing$0.57$0.05
52620Clothing and footwear repair$0.68$0.06
47220Clothing and footwear wholesaling$0.38$0.05
22420Clothing manufacturing$0.78$0.06
52210Clothing retailing$0.42$0.05
57400Clubs (hospitality)$0.98$0.07
11010Coal mining$1.87$0.10
63020Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)$1.93$0.10
63010Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)$1.93$0.10
84230Combined primary and secondary education$0.32$0.04
46220Commercial vehicle wholesaling$1.16$0.07
28420Communications equipment manufacturing$0.26$0.04
96291Community-based, multi-functional activities (not elsewhere classified)$0.69$0.06
86340Community health centre operation$0.34$0.05
52341Computer and computer peripherals retailing$0.55$0.05
46130Computer and computer peripherals wholesaling$0.26$0.04
28410Computer and electronic office equipment manufacturing$0.26$0.04
78340Computer systems design and related services$0.14$0.04
26350Concrete product manufacturing$1.77$0.09
42210Concreting services$3.14$0.14
21720Confectionery manufacturing$1.01$0.07
14190Construction material mining (not elsewhere classified)$1.87$0.10
42590Construction services (not elsewhere classified)$3.14$0.14
23390Converted paper product manufacturing (not elsewhere classified)$0.88$0.06
27230Copper, silver, lead, and zinc smelting and refining$3.28$0.14
78560Corporate head office management services$0.20$0.04
96320Correctional and detention services$1.65$0.09
23330Corrugated paperboard and paperboard container manufacturing$0.83$0.06
25460Cosmetic and toiletry preparation manufacturing$0.57$0.05
71120Courier pick-up and delivery services$1.61$0.09
52591Craft and gift retailing (not elsewhere classified)$0.43$0.05
92420Creative artists, musicians, writers, and performers$0.63$0.05
78691Credit reporting and debt collection services$0.35$0.05
73230Credit union operation$0.23$0.04
01690Crop growing (not elsewhere classified)$1.48$0.08
21130Cured meat and smallgoods manufacturing$1.96$0.07
66440Customs and shipping agents and freight-forwarding services (no handling of goods)$0.20$0.04
22210Cut and sewn textile product manufacturing$0.78$0.06
01300Dairy cattle farming$3.17$0.14
47130Dairy produce wholesaling$1.45$0.08
78310Data processing and web-hosting services$0.18$0.04
01530Deer farming$2.98$0.13
82000Defence$1.45$0.08
86230Dental services$0.18$0.04
52100Department stores$0.55$0.05
73290Depository financial intermediation (not elsewhere classified)$0.23$0.04
95270Diet and weight-reduction centre operation$0.69$0.06
24233Directory and mailing-list publishing$0.16$0.04
78630Document preparation services$0.23$0.04
93112Dog racing activities$2.40$0.11
28510Domestic appliance manufacturing (not elsewhere classified)$0.53$0.05
52610Domestic appliance repair and maintenance$1.30$0.08
84700Educational support services$0.23$0.04
28520Electric cable and wire manufacturing$0.53$0.05
28540Electric lighting equipment manufacturing$0.53$0.05
52342Electrical and electronic goods retailing (not elsewhere classified)$0.55$0.05
46150Electrical and electronic goods wholesaling (not elsewhere classified)$0.32$0.04
52340Electrical, electronic, and gas appliance retailing$0.55$0.05
28590Electrical equipment manufacturing (not elsewhere classified)$0.53$0.05
42320Electrical services (including telecommunication services within buildings)$1.21$0.07
36130Electricity generation (not elsewhere classified)$0.83$0.06
36101Electricity line-system operation$1.51$0.08
78330Electronic (except domestic appliance) and precision equipment repair and maintenance$0.68$0.06
28490Electronic equipment manufacturing (not elsewhere classified)$0.53$0.05
78320Electronic information storage services$0.18$0.04
78610Employment placement and recruitment services (no on-hired staff)$0.38$0.05
36103Energy and services utilities operation (excluding construction, maintenance, and plant operation)$0.83$0.06
78230Engineering design and engineering consulting services$0.25$0.04
52350Entertainment media retailing$0.43$0.05
25410Explosives manufacturing$0.53$0.05
27690Fabricated metal product manufacturing (not elsewhere classified)$1.90$0.10
25310Fertiliser manufacturing$0.86$0.06
75110Financial asset broking services$0.23$0.04
73400Financial asset investing$0.23$0.04
42341Fire and security alarm installation services$1.46$0.08
96330Fire protection and other emergency services (except police and ambulance services)$1.56$0.09
52592Firewood, coal, and coke retailing$2.22$0.11
47140Fish and seafood wholesaling$1.45$0.08
04130Fish trawling, seining, and netting (including processing on-board)$4.09$0.17
04190Fishing (not elsewhere classified)$4.09$0.17
28670Fixed space heating, cooling, and ventilation equipment manufacturing$0.88$0.06
52320Floor-covering retailing$1.11$0.07
01120Floriculture production$1.48$0.08
52540Flower retailing$0.45$0.05
28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)$0.88$0.06
46190Food and other specialised industrial machinery and equipment wholesaling$0.55$0.05
21790Food product manufacturing (not elsewhere classified)$1.30$0.08
22500Footwear manufacturing$0.78$0.06
52220Footwear retailing$0.42$0.05
81300Foreign government representation$0.29$0.04
03021Forest product and moss gathering and processing$3.03$0.14
03010Forestry$4.87$0.20
03030Forestry support services (excluding tree cutting and felling)$4.91$0.20
36110Fossil fuel electricity generation$0.83$0.06
91220Free-to-air television broadcasting$0.19$0.04
66420Freight-forwarding services and customs and shipping agents (including handling of goods)$1.20$0.07
51210Fresh meat, fish, and poultry retailing$1.14$0.07
01190Fruit and tree nut growing (not elsewhere classified)$1.48$0.08
21300Fruit and vegetable processing$1.54$0.09
51220Fruit and vegetable retailing$1.14$0.07
47150Fruit and vegetable wholesaling$1.02$0.07
95240Funeral, crematorium, and cemetery services$0.69$0.06
47320Furniture and floor-coverings wholesaling$0.76$0.06
29290Furniture manufacturing (not elsewhere classified)$1.37$0.08
52310Furniture retailing$1.11$0.07
93290Gambling activities (not elsewhere classified)$0.39$0.05
52530Garden supplies retailing$1.11$0.07
95250Gardening and turf management services$3.13$0.14
36200Gas supply$1.39$0.08
74220General insurance$0.23$0.04
86210General practice medical services$0.15$0.04
26100Glass and glass product manufacturing$1.77$0.09
42450Glazing services$3.14$0.14
13140Gold ore mining$1.87$0.10
95190Goods and equipment rental and hiring (not elsewhere classified)$0.97$0.07
01220Grain and sheep or grain and beef cattle farming$3.15$0.14
01210Grain growing$1.48$0.08
21510Grain mill product manufacturing$2.42$0.12
67010Grain storage services$1.34$0.08
01140Grape growing$1.48$0.08
14110Gravel and sand quarrying$1.87$0.10
47191Grocery wholesaling—multiple product ranges$1.02$0.07
47190Grocery wholesaling (not elsewhere classified)$1.02$0.07
95260Hairdressing and beauty services$0.69$0.06
52330Hardware and building supplies retailing$1.11$0.07
45390Hardware goods wholesaling (not elsewhere classified)$0.91$0.06
93130Health and fitness centres and gymnasia operation$1.12$0.07
86391Health care services (not elsewhere classified)$0.34$0.05
74210Health insurance$0.23$0.04
41220Heavy and civil engineering construction (not elsewhere classified)$2.30$0.11
77430Heavy machinery and scaffolding rental and hiring$1.61$0.09
84310Higher education (undergraduate and postgraduate courses)$0.20$0.04
42101Hire of construction machinery and cranes with operator$3.13$0.14
77301Holder investor farms and livestock$0.97$0.07
93111Horse and dog racing administration and track operation$1.12$0.07
01520Horse farming and horse agistment$3.70$0.16
93113Horse racing activities—harness racing$3.68$0.16
93115Horse racing activities—harness racing—drivers$3.68$0.16
93110Horse racing activities—thoroughbred and other (not elsewhere classified)$7.52$0.28
93114Horse racing activities—thoroughbred racing—jockeys$7.52$0.28
02195Horticultural contracting and labour supply services$1.48$0.08
86110Hospitals (except psychiatric hospitals)$0.71$0.06
41110House construction$3.09$0.14
52331Houseware retailing$0.58$0.05
25430Human pharmaceutical and medicinal product manufacturing$0.57$0.05
02200Hunting and trapping$4.87$0.20
36120Hydroelectricity generation$0.83$0.06
21220Ice cream manufacturing$1.01$0.07
45230Industrial and agricultural chemical product wholesaling$0.38$0.05
25320Industrial gas manufacturing$0.28$0.04
92110Information services (not elsewhere classified)$0.29$0.04
63030Inland water transport (except passenger-only)$1.93$0.10
51110In-store retail support services$0.71$0.06
96290Interest group services (not elsewhere classified)$0.25$0.04
24232Internet publishing and broadcasting$0.16$0.04
71240Internet service providers and web-search portals$0.45$0.05
61210Interurban and rural bus transport$1.32$0.08
78640Investigation and security services$0.97$0.07
27120Iron and steel casting$1.65$0.09
27121Iron and steel forging$1.65$0.09
13110Iron ore mining$1.87$0.10
27110Iron smelting and steel manufacturing$1.63$0.09
29410Jewellery and silverware manufacturing$0.26$0.04
47920Jewellery and watch wholesaling$0.26$0.04
81200Justice$0.33$0.04
47390Kitchenware and diningware wholesaling$0.76$0.06
01170Kiwifruit growing$1.48$0.08
22390Knitted product manufacturing$0.78$0.06
96220Labour association services$0.25$0.04
86131Labour supply services (nursing, medical, and dental)$1.29$0.08
78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)$1.17$0.07
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)$1.88$0.10
78620Labour supply services (on-hired staff—office workers only)$0.23$0.04
41222Land development and subdivision$2.18$0.11
42510Landscape construction services$3.14$0.14
95210Laundry and dry-cleaning services$1.73$0.09
22620Leather and leather substitute goods manufacturing$0.78$0.06
22611Leather tanning, fellmongery, and fur dressing$2.19$0.11
78410Legal services$0.15$0.04
92100Libraries and archives$0.19$0.04
74110Life insurance$0.23$0.04
28650Lifting and material-handling equipment manufacturing$0.88$0.06
04150Line fishing (including processing on-board)$4.09$0.17
47170Liquor and tobacco product wholesaling$0.38$0.05
51230Liquor retailing$1.14$0.07
01590Livestock farming (not elsewhere classified)$2.99$0.13
81130Local government administration (not elsewhere classified)$0.50$0.05
23110Log sawmilling$2.37$0.11
03020Logging$4.87$0.20
93210Lottery operation$0.39$0.05
28640Machine tool and parts manufacturing$0.88$0.06
28690Machinery and equipment manufacturing (not elsewhere classified)$1.88$0.10
28680Machinery and equipment repair and maintenance (not elsewhere classified)$1.30$0.08
24221Magazine and other periodical publishing$0.16$0.04
78550Management services and related consulting services$0.20$0.04
52230Manchester and textile goods retailing (not elsewhere classified)$1.11$0.07
29490Manufacturing (not elsewhere classified)$1.37$0.08
52450Marine equipment retailing$0.74$0.06
78530Market research and statistical services$0.18$0.04
29230Mattress manufacturing$1.37$0.08
21111Meat and food inspection services$0.97$0.07
47110Meat, poultry, and smallgoods wholesaling$1.45$0.08
21110Meat processing$3.77$0.16
28320Medical and surgical equipment and prosthetics manufacturing$0.26$0.04
45220Metal and mineral wholesaling$1.83$0.10
27510Metal container manufacturing (not elsewhere classified)$1.36$0.08
29220Metal furniture manufacturing$0.96$0.07
13190Metal ore mining (not elsewhere classified)$1.87$0.10
27430Metal roof and guttering manufacturing (except aluminium)$1.70$0.09
86132Midwifery services$0.71$0.06
21210Milk and cream processing$1.01$0.07
15130Mineral exploration$1.87$0.10
13150Mineral sand mining$1.92$0.10
28620Mining and construction machinery manufacturing$1.88$0.10
14200Mining and quarrying (not elsewhere classified)$1.87$0.10
15200Mining support services (not elsewhere classified)$1.87$0.10
84330Modern Apprenticeship Co-ordinators employing apprentices$1.20$0.07
91120Motion picture and video distribution$0.19$0.04
91110Motion picture and video production and other motion picture and video activities (not elsewhere classified)$0.63$0.05
91130Motion picture exhibition$0.63$0.05
53120Motor cycle retailing (including associated vehicle servicing)$0.74$0.06
77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)$1.61$0.09
28120Motor vehicle body and trailer manufacturing$1.88$0.10
46240Motor vehicle dismantling and used-part wholesaling$1.93$0.10
28110Motor vehicle manufacturing$1.30$0.08
46230Motor vehicle new-part wholesaling$0.74$0.06
28190Motor vehicle parts manufacturing (not elsewhere classified)$1.30$0.08
53140Motor vehicle parts retailing$0.74$0.06
92200Museum operation$0.39$0.05
01692Mushroom growing$1.48$0.08
92510Music and other sound recording activities (not elsewhere classified)$0.63$0.05
24234Music publishing$0.16$0.04
25590Natural rubber product manufacturing$0.68$0.06
22140Natural textile manufacturing$1.79$0.09
92390Nature reserve and conservation park operation$1.49$0.08
52430Newspaper and new and used book retailing$0.43$0.05
24211Newspaper publishing$0.16$0.04
73300Non-depository financing$0.23$0.04
27330Non-ferrous metal casting and forging$0.73$0.06
77300Non-financial assets leasing and investment (including franchisors)$0.49$0.05
26400Non-metallic mineral product manufacturing (not elsewhere classified)$1.77$0.09
41130Non-residential building construction$2.85$0.13
77120Non-residential property operators and developers (excluding construction)$0.74$0.06
52595Non-store retailing$0.55$0.05
01110Nursery production$1.48$0.08
27630Nut, bolt, screw, and rivet manufacturing$0.91$0.06
78540Office administrative services$0.37$0.05
04210Offshore aquaculture$3.03$0.14
21400Oil and fat manufacturing$1.54$0.09
12000Oil and gas extraction$0.28$0.04
01180Olive growing$1.48$0.08
36102On-selling electricity and electricity market operation$0.83$0.06
04220Onshore aquaculture$3.03$0.14
86320Optometry and optical dispensing$0.15$0.04
78670Packaging services$1.01$0.07
25420Paint and coatings manufacturing$0.53$0.05
42440Painting and decorating services$2.64$0.12
23340Paper bag and sack manufacturing$0.83$0.06
47950Paper product wholesaling$0.38$0.05
24110Paper stationery manufacturing$0.83$0.06
66110Parking services$0.69$0.06
87292Parole or probationary services$0.33$0.04
77410Passenger car and minibus rental and hiring$0.97$0.07
86310Pathology and diagnostic imaging services$0.34$0.05
92410Performing arts operation$0.63$0.05
92520Performing arts venue operation$0.63$0.05
52560Personal accessories retailing (not elsewhere classified)$0.45$0.05
95290Personal services (not elsewhere classified)$0.69$0.06
78650Pest control services (except agricultural and forestry)$1.80$0.09
25440Pesticide manufacturing$0.57$0.05
25200Petroleum and coal product manufacturing (not elsewhere classified)$0.86$0.06
15110Petroleum and natural gas exploration$1.87$0.10
53210Petroleum fuel retailing (including associated vehicle servicing)$0.74$0.06
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)$0.38$0.05
25100Petroleum refining and petroleum fuel manufacturing$0.28$0.04
47960Pharmaceutical and toiletry goods wholesaling$0.38$0.05
52510Pharmaceutical, cosmetic, and toiletry goods retailing$0.23$0.04
95220Photographic film processing$0.23$0.04
28310Photographic, optical, and ophthalmic equipment manufacturing$0.26$0.04
86350Physiotherapy services$0.34$0.05
01510Pig farming$2.98$0.13
65010Pipeline transport$0.28$0.04
26320Plaster and gypsum product manufacturing$1.77$0.09
42410Plastering and ceiling services$3.13$0.14
45391Plumbing goods wholesaling$0.76$0.06
42310Plumbing services$1.97$0.10
96310Police services$0.87$0.06
25630Polymer film and sheet packaging material manufacturing$1.02$0.07
25650Polymer foam product manufacturing$1.02$0.07
25661Polymer product manufacturing (not elsewhere classified)$1.02$0.07
66230Port and water transport terminal operations$1.93$0.10
91111Post-production and digital visual effects services$0.25$0.04
71110Postal services$1.61$0.09
21795Potato crisps and corn crisps manufacturing$0.76$0.06
01420Poultry farming (eggs)$1.73$0.09
01410Poultry farming (meat)$1.73$0.09
21120Poultry processing$2.42$0.12
04120Prawn fishing$4.06$0.17
29110Prefabricated metal building manufacturing$1.90$0.10
29190Prefabricated wooden building manufacturing$2.22$0.11
21740Prepared animal and bird feed manufacturing$1.30$0.08
84100Preschool education$0.68$0.06
84210Primary education$0.32$0.04
24120Printing$0.53$0.05
24130Printing support services$0.53$0.05
97000Private households employing staff$0.69$0.06
28390Professional and scientific equipment manufacturing (not elsewhere classified)$0.26$0.04
46120Professional and scientific goods wholesaling$0.26$0.04
95230Professional photographic services$0.20$0.04
78291Professional, scientific, and technical services (not elsewhere classified)$0.58$0.05
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)$0.71$0.06
96360Public order and safety services (not elsewhere classified)$0.38$0.05
24231Publishing (not elsewhere classified) (except software, music, and Internet)$0.16$0.04
57200Pubs, taverns, and bars$0.98$0.07
23310Pulp, paper, and paperboard manufacturing$0.83$0.06
28660Pump and compressor manufacturing$0.88$0.06
91210Radio broadcasting$0.19$0.04
62000Rail freight transport$1.75$0.09
62100Rail passenger transport$1.75$0.09
28230Railway rolling stock manufacturing and repair services$1.88$0.10
26330Ready-mixed concrete manufacturing$2.32$0.11
77200Real estate services$0.30$0.04
23220Reconstituted wood product manufacturing$0.93$0.07
96400Regulatory services (licensing and inspection) (not elsewhere classified)$0.38$0.05
96100Religious organisations and services$0.30$0.04
52690Repair and maintenance (not elsewhere classified)$0.68$0.06
24300Reproduction of recorded media$0.26$0.04
41120Residential building construction (not elsewhere classified)$2.86$0.13
87220Residential care services (not elsewhere classified)$1.54$0.09
77110Residential property operators and developers (excluding construction)$0.74$0.06
87222Residential refuge operation$0.34$0.05
52597Retail commission-based buying or selling (or both)$0.55$0.05
71111Retail postal services$0.43$0.05
87211Retirement village operation (with rest home or hospital facilities)$1.54$0.09
87210Retirement village operation (without rest home or hospital facilities)$1.54$0.09
25610Rigid and semi-rigid polymer product manufacturing$1.02$0.07
41210Road and bridge construction$1.89$0.10
61100Road freight transport$3.15$0.14
04110Rock lobster and crab fishing or potting$4.12$0.17
42230Roofing services$3.80$0.16
22230Rope, cordage, and twine manufacturing$1.59$0.09
23391Sanitary paper product manufacturing$0.88$0.06
66500Scenic and sightseeing transport (excluding aviation)$1.93$0.10
78100Scientific research services$0.35$0.05
78290Scientific testing and analysis services$0.58$0.05
21730Seafood processing (other than on-board vessels)$2.42$0.12
84220Secondary education$0.32$0.04
37020Sewerage and drainage services$1.39$0.08
02120Shearing services$4.58$0.19
01230Sheep and beef cattle farming$3.14$0.14
01240Sheep farming$3.14$0.14
27590Sheet metal product manufacturing (except metal structural and container products)$1.70$0.09
28210Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)$1.66$0.09
13170Silver, lead, and zinc ore mining$1.87$0.10
42100Site preparation services$2.18$0.11
87290Social assistance services (not elsewhere classified)$1.29$0.08
21810Soft drink, cordial, and syrup manufacturing$0.62$0.05
24235Software publishing$0.20$0.04
96350Solid waste collection services$1.88$0.10
84240Special-school education$0.32$0.04
78520Specialised design services (not elsewhere classified)$0.25$0.04
51290Specialised food retailing (not elsewhere classified)$1.14$0.07
86220Specialist medical services$0.15$0.04
21840Spirit manufacturing$0.62$0.05
52410Sport and camping equipment retailing$0.43$0.05
93192Sport and physical recreation—boating or yachting$1.12$0.07
93190Sport and physical recreation—community (not elsewhere classified)$1.12$0.07
93174Sport and physical recreation—community cricket$3.68$0.16
93170Sport and physical recreation—community rugby$2.40$0.11
93171Sport and physical recreation—community rugby league$1.12$0.07
93193Sport and physical recreation—cycling$1.12$0.07
93195Sport and physical recreation—golf$1.12$0.07
93197Sport and physical recreation—motor cycling$7.52$0.28
93198Sport and physical recreation—motor racing$3.68$0.16
93199Sport and physical recreation—netball$2.40$0.11
93194Sport and physical recreation—professional cricket$3.68$0.16
93180Sport and physical recreation—professional rugby$7.52$0.28
93181Sport and physical recreation—professional rugby league$7.52$0.28
93175Sport and physical recreation—professional sport (not elsewhere classified)$7.52$0.28
93182Sport and physical recreation—snow skiing$2.40$0.11
93184Sport and physical recreation—softball or baseball$1.12$0.07
93185Sport and physical recreation—squash or badminton$1.54$0.09
93186Sport and physical recreation—swimming$1.12$0.07
93187Sport and physical recreation—tennis$1.12$0.07
93188Sport and physical recreation—water skiing$1.12$0.07
93196Sporting and recreational equine activities (not elsewhere classified)$7.52$0.28
84500Sports and physical recreation instruction$2.40$0.11
93120Sports and physical recreation venues, grounds, and facilities operation$1.12$0.07
27620Spring and wire product manufacturing$1.36$0.08
52460Stationery goods retailing$0.43$0.05
27130Steel pipe and tube manufacturing$1.63$0.09
66210Stevedoring services$3.15$0.14
01160Stone fruit growing$1.48$0.08
52590Store-based retailing (not elsewhere classified)$0.58$0.05
27490Structural metal product manufacturing (not elsewhere classified)$2.54$0.12
42240Structural steel erection services$3.78$0.16
27410Structural steel fabricating$2.54$0.12
21710Sugar manufacturing$1.01$0.07
74120Superannuation funds$0.23$0.04
51100Supermarket and grocery stores$1.14$0.07
27640Surface coating and finishing$1.90$0.10
78220Surveying and mapping services$0.35$0.05
25330Synthetic resin and synthetic rubber manufacturing$0.86$0.06
22120Synthetic textile manufacturing$1.79$0.09
51250Takeaway food services$0.79$0.06
61231Taxi and other vehicle scheduling operations$0.35$0.05
61230Taxi and road transport (not elsewhere classified)$1.32$0.08
84320Technical and vocational education and training$0.20$0.04
46160Telecommunication goods wholesaling$0.26$0.04
71230Telecommunications services (not elsewhere classified)$0.45$0.05
22290Textile finishing and textile product manufacturing (not elsewhere classified)$1.16$0.07
22220Textile floor-covering manufacturing$1.79$0.09
47210Textile product wholesaling$0.38$0.05
42430Tiling and carpeting services$3.14$0.14
23130Timber resawing and dressing$2.37$0.11
45310Timber wholesaling$2.22$0.11
52420Toy and game retailing$0.55$0.05
47930Toy and sporting goods wholesaling$0.26$0.04
29420Toy, sporting, and recreational product manufacturing$1.37$0.08
53130Trailer and motor vehicle retailing (not elsewhere classified)$0.74$0.06
46221Trailer and motor vehicle wholesaling (not elsewhere classified)$0.74$0.06
65090Transport (not elsewhere classified)$1.20$0.07
28290Transport equipment manufacturing (not elsewhere classified)$1.30$0.08
66190Transport support services (not elsewhere classified)$1.20$0.07
66410Travel agency and tour arrangement services$0.20$0.04
01111Turf growing$1.48$0.08
25510Tyre manufacturing$1.16$0.07
53240Tyre retailing$1.93$0.10
61220Urban bus transport$1.32$0.08
41221Utility and communications network construction and maintenance services$1.39$0.08
01130Vegetable growing$1.48$0.08
23210Veneer and plywood manufacturing$2.22$0.11
25431Veterinary pharmaceutical and medicinal product manufacturing$0.57$0.05
86400Veterinary services$0.58$0.05
95110Video and other electronic media rental and hiring$0.43$0.05
67090Warehousing and storage services (not elsewhere classified)$1.34$0.08
96380Waste collection services (not elsewhere classified)$1.89$0.10
96370Waste remediation and materials recovery services$1.88$0.10
96340Waste treatment and disposal services$1.88$0.10
52550Watch and jewellery retailing$0.43$0.05
63031Water passenger transport (river, lake, or harbour)$1.93$0.10
37010Water supply$1.39$0.08
66290Water transport support services (not elsewhere classified)$1.93$0.10
28511Whiteware appliance manufacturing$0.53$0.05
47990Wholesaling (not elsewhere classified)$0.68$0.06
47991Wholesaling—commission-based or excluding storage and handling of goods$0.23$0.04
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)$0.62$0.05
71200Wired telecommunications network operation$0.45$0.05
71210Wireless telecommunications network operation (not elsewhere classified)$0.45$0.05
23120Wood chipping$2.37$0.11
23290Wood product manufacturing (not elsewhere classified)$2.22$0.11
29210Wooden furniture and upholstered seat manufacturing$1.37$0.08
23230Wooden structural fittings and components manufacturing$2.22$0.11
22110Wool scouring$2.19$0.11
45111Wool wholesaling$0.38$0.05
92310Zoological and botanic gardens operation$1.49$0.08

Michael Webster,
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 2016, prescribe the levies payable to fund the Work Account for the period comprising—

  • the tax year commencing on 1 April 2016 and ending with the close of 31 March 2017; and

  • any tax year commencing on or after 1 April 2017.

The regulations revoke and replace the Accident Compensation (Work Account Levies) Regulations 2015.

Regulatory impact statement

The Ministry of Business, Innovation, and Employment produced a regulatory impact statement on 25 November 2015 to help inform the decisions taken by the Government relating to the contents of this instrument.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 25 February 2016.

These regulations are administered by the Ministry of Business, Innovation, and Employment.