Accident Compensation (Experience Rating) Regulations 2019

Reprint as at 1 April 2020

Coat of Arms of New Zealand

Accident Compensation (Experience Rating) Regulations 2019

(LI 2019/38)

Patsy Reddy, Governor-General

Order in Council

At Wellington this 25th day of February 2019

Present:
Her Excellency the Governor-General in Council

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

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

These regulations are made under sections 169, 329(1)(ca), (f), and (g) and (2), 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
3What these regulations do
4Calculations underpinning regulations
5Tax years to which regulations apply
6Interpretation
7Meaning of industry peer group and non-industry peer group [Revoked]
7ACalculations
8Discount
9Loading
10No adjustment
11Applying grouping for this Part
12Process to determine discount, loading, or no adjustment
13Industry size modification [Revoked]
14Industry size modification: when result of calculation must be disregarded [Revoked]
15Calculating LRG modifier
15ACalculation of rehabilitation component of LRG modifier
15BCalculation of risk management component of LRG modifier
15CMeaning of credibility weighting
15DDetermination of tax year modifier
15ECalculation of experience period modifier
15FRounding experience period modifier to calculate loading or discount (if any)
15GApplication of discount or loading (if any)
16Experience rating modification: when result of calculation must be disregarded [Revoked]
17Applying grouping for this Part
18Grouping levy payers
19Attributing information about earnings and claims
20Disregarding arrangements
21Using and disclosing information
22Collecting information
23Declaring adverse event
24Revocation and saving
[Revoked]
Gazette Information
Reprint notes

Regulations

1 Title

These regulations are the Accident Compensation (Experience Rating) Regulations 2019.

2 Commencement

These regulations come into force on 1 April 2019.

About these regulations

3 What these regulations do

(1)

These regulations provide an experience rating system.

(2)

The experience rating system applies to the section 167(4)(a) levy or the self-employed and shareholder-employee levy that the levy payer (that is, an employer, a private domestic worker, a self-employed person, or a shareholder-employee) must pay.

(3)

The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employer’s current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

(4)

An adjustment under the system is in addition to an upward or downward adjustment under section 174A or 175.

4 Calculations underpinning regulations

(1)

If a levy payer is a qualifying class 1 levy payer, the Corporation must decide whether to make an adjustment (as described in regulation 3(3)), in accordance with regulations 7A to 11.

(1A)

If a levy payer is a qualifying class 2 levy payer, the Corporation must decide whether to make an adjustment (as described in regulation 3(3)), in accordance with regulations 12 to 17.

(2)

The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.

(3)

The Corporation must, when making calculations involving an employer who is not an accredited employer in the applicable levy year but was an accredited employer for some or all of the experience period,—

(a)

treat claims accepted by the employer when an accredited employer as claims accepted by the Corporation; and

(b)

treat weekly compensation paid by the employer when an accredited employer as weekly compensation paid by the Corporation; and

(c)

treat qualifying costs of treatment paid by the employer when an accredited employer as qualifying costs of treatment paid by the Corporation.

(4)

[Revoked]

(5)

[Revoked]

(6)

[Revoked]

(7)

[Revoked]

Regulation 4(1): replaced, on 1 April 2020, by regulation 4(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 4(1A): inserted, on 1 April 2020, by regulation 4(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 4(4): revoked, on 1 April 2020, by regulation 4(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 4(5): revoked, on 1 April 2020, by regulation 4(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 4(6): revoked, on 1 April 2020, by regulation 4(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 4(7): revoked, on 1 April 2020, by regulation 4(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

5 Tax years to which regulations apply

These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employee levies that are payable for—

(a)
[Revoked]

(b)

the tax year starting on 1 April 2020 and ending on 31 March 2021.

Regulation 5(a): revoked, on 1 April 2020, by regulation 5 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Terms used

6 Interpretation

(1)

In these regulations, unless the context otherwise requires,—

applicable levy year means whichever of the following is the levy year in relation to which the levy payer’s adjustment is to be assessed:

(a)
[Revoked]

(b)

the 2020/21 levy year

arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007

claims activity period means the period made up of—

(a)

the experience period; and

(b)

the 6 months that—

(i)

immediately follow the last year of the experience period; and

(ii)

start on 1 April and end with the close of 30 September

experience period,—

(a)
[Revoked]

(b)

in relation to the levy year starting on 1 April 2020 and ending on the close of 31 March 2021, means the period consisting of—

(i)

the tax year starting on 1 April 2018 and ending on the close of 31 March 2019 (see Schedule 2); and

(ii)

the tax year starting on 1 April 2017 and ending on the close of 31 March 2018 (see Schedule 2); and

(iii)

the tax year starting on 1 April 2016 and ending on the close of 31 March 2017 (see Schedule 3)

levy payer,—

(a)

in Part 1, means a qualifying class 1 levy payer in the applicable levy year:

(b)

in Part 2, means a qualifying class 2 levy payer in the applicable levy year:

(c)

in Part 3, means—

(i)

an employer or a private domestic worker or a self-employed person who pays, or is liable to pay, a section 167(4)(a) levy; and

(ii)

a self-employed person or a shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; and

(iii)

an accredited employer

levy risk group,—

(a)

for the applicable levy year, means a group that—

(i)

is described in the second column of Schedule 1; and

(ii)

consists of the classification units opposite it in the fourth column of that schedule:

(b)

for a tax year within the experience period for which a relevant matter is the levy risk group, means a group that—

(i)

is described in the second column of Schedule 2, 3, or 4 (whichever is applicable); and

(ii)

consists of the classification units opposite it in the fourth column of that schedule

levy year means the period starting on 1 April and ending on 31 March

liable earnings means the sum of the earnings of an employer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year

LRG modifier means a levy payer’s levy risk group modifier, calculated in accordance with regulation 15

minimum liable earnings,—

(a)
[Revoked]

(b)

in relation to the tax years that form part of the experience period for the applicable levy year starting on 1 April 2020 and ending on the close of 31 March 2021, are as follows:

(i)

for the tax year starting on 1 April 2018 and ending on the close of 31 March 2019, $32,760:

(ii)

for the tax year starting on 1 April 2017 and ending on the close of 31 March 2018, $31,720:

(iii)

for the tax year starting on 1 April 2016 and ending on the close of 31 March 2017, $30,680

qualifying claim,—

(a)

in relation to a qualifying class 1 levy payer,—

(i)

means a claim that—

(A)

is made under section 48 for a work-related personal injury suffered in the experience period (except for a work-related personal injury described in subparagraph (ii)); and

(B)

is accepted by the Corporation; but

(ii)

does not include a claim made for a work-related personal injury suffered in the experience period that is—

(A)

a mental injury suffered by a person in the circumstances described in section 21; or

(B)

a personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or

(C)

a personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss; and

(b)

in relation to a qualifying class 2 levy payer,—

(i)

means a claim that—

(A)

is made under section 48 for a work-related personal injury suffered in the applicable tax year (except for a work-related personal injury described in subparagraph (ii)); and

(B)

is accepted by the Corporation; but

(ii)

does not include a claim made for a work-related personal injury suffered in the applicable tax year that is—

(A)

a mental injury suffered by a person in the circumstances described in section 21; or

(B)

a personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or

(C)

a personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss

qualifying class 1 levy payer

(a)

means an employer who,—

(i)

in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and

(ii)

in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and

(iii)

in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:

(b)

does not include an employer described in paragraph (a) who—

(i)

is included in a group made under regulation 18 that paid, or was liable to pay, in each tax year in the experience period, a section 167(4)(a) levy of $10,000 or more; or

(ii)

is an accredited employer:

(c)

means a private domestic worker who,—

(i)

in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and

(ii)

in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and

(iii)

in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:

(d)

means a self-employed person who,—

(i)

in each tax year in the experience period, paid, or was liable to pay, either a section 167(4)(a) levy or a self-employed and shareholder-employee levy; and

(ii)

in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:

(e)

means a shareholder-employee who,—

(i)

in each tax year in the experience period, paid, or was liable to pay, a self-employed and shareholder-employee levy; and

(ii)

in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year

qualifying class 2 levy payer

(a)

means an employer or a private domestic worker who, in each tax year in the experience period,—

(i)

paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and

(ii)

had liable earnings greater than the minimum liable earnings for the tax year:

(b)

does not include an employer described in paragraph (a) who is an accredited employer:

(c)

means a group made under regulation 18 that, in each tax year in the experience period,—

(i)

paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and

(ii)

had liable earnings greater than the minimum liable earnings for the tax year; and

(iii)

for the purposes of the application of Part 2 to the group, is treated as if any of the following who are in the group were not in it:

(A)

a self-employed person:

(B)

a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy:

(C)

an accredited employer

qualifying costs of treatment

(a)

means the costs of—

(i)

treatment described in clause 2 of Schedule 1 of the Act; and

(ii)

any ancillary services related to treatment described in clause 3(1) of Schedule 1 of the Act; and

(b)

does not include the costs of public health acute services

section means a section of the Act

section 167(4)(a) levy

(a)

means the portion of a Work Account levy necessary to provide for the purposes referred to in section 167(4)(a):

(b)

if a Work Account levy is adjusted under section 174A or 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted

self-employed and shareholder-employee levy

(a)

means the levy payable by shareholder-employees and self-employed persons to purchase and maintain weekly compensation under sections 190 and 208 respectively:

(b)

if the levy described in paragraph (a) is adjusted under section 174A or 175, means the amount of the levy before the levy is adjusted

weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim

Work Account levy means the levy payable by—

(a)

an employer under section 168:

(b)

a private domestic worker under section 168A:

(c)

a self-employed person under section 168B.

(2)

Any term or expression that is defined in the Act and used, but not defined, in these regulations (for example, earnings, employee, self-employed person, shareholder-employee, tax year, and weekly compensation) has the same meaning as in the Act.

Regulation 6(1) applicable levy year paragraph (a): revoked, on 1 April 2020, by regulation 6(3)(a) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) experience period paragraph (a): revoked, on 1 April 2020, by regulation 6(3)(b) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) experience rating modification: revoked, on 1 April 2020, by regulation 6(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) industry peer group: revoked, on 1 April 2020, by regulation 6(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) industry size modification: revoked, on 1 April 2020, by regulation 6(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) LRG modifier: inserted, on 1 April 2020, by regulation 6(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) minimum liable earnings paragraph (a): revoked, on 1 April 2020, by regulation 6(3)(c) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) non-industry peer group: revoked, on 1 April 2020, by regulation 6(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) qualifying claim: replaced, on 1 April 2020, by regulation 6(4) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 6(1) whole group: revoked, on 1 April 2020, by regulation 6(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

7 Meaning of industry peer group and non-industry peer group
[Revoked]

Regulation 7: revoked, on 1 April 2020, by regulation 7 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Part 1 Experience rating system: qualifying class 1 levy payers

7A Calculations

(1)

The Corporation must calculate the number of qualifying claims in the experience period for which it has paid weekly compensation for the employer’s current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

(2)

For the qualifying claims described in subclause (1), the Corporation must calculate the total number of weekly compensation days in the claims activity period.

(3)

The Corporation must calculate the number of qualifying claims in the experience period that involve the death of a current or former employee of the employer or the death of the private domestic worker or the self-employed person or the shareholder-employee.

Regulation 7A: inserted, on 1 April 2020, by regulation 8 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

8 Discount

(1)

This regulation applies if the numbers the Corporation calculates under regulation 7A(1) and (3) for the levy payer are both zero.

(2)

The Corporation must apply a discount of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

Regulation 8(1): replaced, on 1 April 2020, by regulation 9 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

9 Loading

(1)

This regulation applies if—

(a)

the number the Corporation calculates under regulation 7A(2) for the levy payer is 71 or more; or

(b)

the number the Corporation calculates under regulation 7A(3) for the levy payer is 1 or more.

(2)

The Corporation must apply a loading of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

Regulation 9(1)(a): amended, on 1 April 2020, by regulation 10(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 9(1)(b): amended, on 1 April 2020, by regulation 10(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

10 No adjustment

(1)

This regulation applies if—

(a)

the number the Corporation calculates under regulation 7A(2) for the levy payer is from 1 to 70 (inclusive); and

(b)

the number the Corporation calculates under regulation 7A(3) for the levy payer is zero.

(2)

The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

Regulation 10(1)(a): amended, on 1 April 2020, by regulation 11(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Regulation 10(1)(b): amended, on 1 April 2020, by regulation 11(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

11 Applying grouping for this Part

If the Corporation’s exercise of its grouping power in regulation 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must—

(a)

disregard the group; and

(b)

apply this Part to each levy payer in the group; and

(c)

invoice each levy payer in the group individually.

Part 2 Experience rating system: qualifying class 2 levy payers

12 Process to determine discount, loading, or no adjustment

(1)

The Corporation must follow the steps set out in this regulation—

(a)

to decide whether it must apply a discount, loading, or no adjustment to the levy payable by a levy payer in the applicable levy year; and

(b)

to determine, if it is to apply a discount or loading, the level of that discount or loading.

(2)

Step 1: the Corporation must apply Schedules 2 and 3 to determine, for each tax year in the experience period, each levy risk group the levy payer is in.

(3)

Step 2: the Corporation must calculate, for each tax year in the experience period, the levy payer’s LRG modifier for each of those levy risk groups. The Corporation must calculate each LRG modifier in accordance with regulations 15 to 15C.

(4)

Step 3: the Corporation must use the LRG modifier for each of the levy payer’s levy risk groups to determine the tax year modifier for each tax year in the experience period in accordance with regulation 15D.

(5)

Step 4: the Corporation must calculate the levy payer’s experience period modifier by combining the levy payer’s 3 tax year modifiers in accordance with regulation 15E.

(6)

Step 5: the Corporation must round the levy payer’s experience period modifier in accordance with regulation 15F to calculate the discount or loading (if any) to be applied.

(7)

Step 6: the Corporation must apply the levy payer’s discount or loading (if any) to the levy paid or payable, in accordance with regulation 15G.

Regulation 12: replaced, on 1 April 2020, by regulation 12 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

13 Industry size modification
[Revoked]

Regulation 13: revoked, on 1 April 2020, by regulation 13 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

14 Industry size modification: when result of calculation must be disregarded
[Revoked]

Regulation 14: revoked, on 1 April 2020, by regulation 13 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

15 Calculating LRG modifier

(1)

For the purposes of regulation 12(3), the Corporation must calculate the LRG modifier using the following formula:

(rehabilitation component × 0.75) + (risk management component × 0.25)

where—

rehabilitation component means the rehabilitation component calculated using the formulas in regulation 15A

risk management component means the risk management component calculated using the formulas in regulation 15B.

(2)

For each levy payer, the Corporation must calculate the LRG modifier—

(a)

for each tax year in the experience period; and

(b)

for each levy risk group the levy payer is in, within each tax year in the experience period.

Regulation 15: replaced, on 1 April 2020, by regulation 14 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

15A Calculation of rehabilitation component of LRG modifier

(1)

The Corporation must calculate the rehabilitation component using the following formula:

[(payer’s rate − payers’ rate) ÷ payers’ rate] × credibility weighting

where—

payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclause (3)

payers’ rate means the experience rate of all the levy payers in the applicable levy risk group calculated using the formula in subclause (4)

credibility weighting means the credibility weighting determined in accordance with regulation 15C.

(2)

However, if the rehabilitation component calculated for each levy risk group in accordance with subclause (1)—

(a)

is greater than 0.75, the Corporation must disregard the result and treat the component as 0.75:

(b)

is less than −0.50, the Corporation must disregard the result and treat the component as −0.50.

(3)

The Corporation must calculate the payer’s rate using the following formula:

compensation days ÷ earnings

where—

compensation days

(a)

means the total number of weekly compensation days that—

(i)

fall within the claims activity period; and

(ii)

relate to the levy payer’s qualifying claims in the applicable levy risk group; but

(b)

any qualifying claim that exceeds 365 weekly compensation days within the claims activity period must be counted as 365 weekly compensation days

earnings means the total of the levy payer’s liable earnings in the applicable tax year.

(4)

The Corporation must calculate the payers’ rate using the following formula:

compensation days ÷ earnings

where—

compensation days

(a)

means the total number of weekly compensation days that—

(i)

fall within the claims activity period; and

(ii)

relate to the qualifying claims of all levy payers in the applicable levy risk group; but

(b)

any qualifying claim that exceeds 365 weekly compensation days within the claims activity period must be counted as 365 weekly compensation days

earnings means the total of the liable earnings of the levy payers in the applicable levy risk group in the applicable tax year.

Regulation 15A: inserted, on 1 April 2020, by regulation 14 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

15B Calculation of risk management component of LRG modifier

(1)

The Corporation must calculate the risk management component using the following formula:

[(payer’s rate − payers’ rate) ÷ payers’ rate] × credibility weighting

where—

payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclause (3)

payers’ rate means the experience rate of all the levy payers in the applicable levy risk group calculated using the formula in subclause (4)

credibility weighting means the credibility weighting determined in accordance with regulation 15C.

(2)

However, if the risk management component calculated for each levy risk group in accordance with subclause (1)—

(a)

is greater than 0.75, the Corporation must disregard the result and treat the component as 0.75:

(b)

is less than −0.50, the Corporation must disregard the result and treat the component as −0.50.

(3)

The Corporation must calculate the payer’s rate using the following formula:

claims and deaths ÷ earnings

where—

claims and deaths means the sum of—

(a)

the number of the qualifying claims of the levy payer in the applicable levy risk group for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and

(b)

the number of the qualifying claims of the levy payer in the applicable levy risk group that involve the death of a current or former employee of an employer or the death of a private domestic worker

earnings means the total of the levy payer’s liable earnings in the applicable levy risk group in the applicable tax year.

(4)

The Corporation must calculate the payers’ rate using the following formula:

claims and deaths ÷ earnings

where—

claims and deaths means the sum of—

(a)

the number of the qualifying claims of all the levy payers in the applicable levy risk group for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and

(b)

the number of the qualifying claims of all the levy payers in the applicable levy risk group that involve the death of a current or former employee of an employer or the death of a private domestic worker

earnings means the total of the liable earnings of all the levy payers in the applicable levy risk group in the applicable tax year.

Regulation 15B: inserted, on 1 April 2020, by regulation 14 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

15C Meaning of credibility weighting

The Corporation must determine the credibility weightings referred to in regulations 15A(1) and 15B(1) using the applicable formula in paragraphs (a) to (h) or the credibility weighting in paragraph (i), as follows:

(a)

if the liable earnings (LE) of the levy payer in the tax year are $110,000 or less, the credibility weighting is the result of—

0.05 × √(LE ÷ $110,000)

(b)

if the liable earnings (LE) of the levy payer in the tax year are over $110,000 and equal to or under $277,000, the credibility weighting is the result of—

5% + {0.05 × √[(LE − $110,000) ÷ $167,000]}

(c)

if the liable earnings (LE) of the levy payer in the tax year are over $277,000 and equal to or under $567,000, the credibility weighting is the result of—

10% + {0.05 × √[(LE − $277,000) ÷ $290,000]}

(d)

if the liable earnings (LE) of the levy payer in the tax year are over $567,000 and equal to or under $1,100,000, the credibility weighting is the result of—

15% + {0.05 × √[(LE − $567,000) ÷ $533,000]}

(e)

if the liable earnings (LE) of the levy payer in the tax year are over $1,100,000 and equal to or under $2,767,000, the credibility weighting is the result of—

20% + {0.1 × √[(LE − $1,100,000) ÷ $1,667,000]}

(f)

if the liable earnings (LE) of the levy payer in the tax year are over $2,767,000 and equal to or under $5,567,000, the credibility weighting is the result of—

30% + {0.1 × √[(LE − $2,767,000) ÷ $2,800,000]}

(g)

if the liable earnings (LE) of the levy payer in the tax year are over $5,567,000 and equal to or under $11,100,000, the credibility weighting is the result of—

40% + {0.1 × √[(LE − $5,567,000) ÷ $5,533,000]}

(h)

if the liable earnings (LE) of the levy payer in the tax year are over $11,100,000 and equal to or under $75,000,000, the credibility weighting is the result of—

50% + {0.5 × √[(LE − $11,100,000) ÷ $63,900,000]}

(i)

if the liable earnings of the levy payer in the tax year are over $75,000,000, the credibility weighting is 100%.

Regulation 15C: inserted, on 1 April 2020, by regulation 14 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

15D Determination of tax year modifier

(1)

For the purposes of regulation 12(4), the Corporation must use the LRG modifier for each levy risk group the levy payer is in to determine the levy payer’s tax year modifier for each tax year in the experience period.

(2)

If the levy payer is in only 1 levy risk group in a tax year in the experience period, the Corporation must treat the levy payer’s LRG modifier for the tax year as being the levy payer’s tax year modifier.

(3)

If the levy payer is in 2 or more levy risk groups in a tax year in the experience period, the Corporation must determine the levy payer’s tax year modifier by,—

(a)

first, for each levy risk group the levy payer is in, using the following formula:

LRG modifier × (levy ÷ total levy)

where—

LRG modifier means the LRG modifier for the relevant levy risk group calculated in accordance with regulation 15

levy means the levy paid or payable by the levy payer in the applicable tax year for the relevant levy risk group

total levy means the total levy paid or payable under section 167(4) by the levy payer in the applicable tax year, across all applicable levy risk groups; and

(b)

secondly, adding up all the results of the calculations in paragraph (a).

Regulation 15D: inserted, on 1 April 2020, by regulation 14 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

15E Calculation of experience period modifier

For the purposes of regulation 12(5), the Corporation must calculate the levy payer’s experience period modifier using the following formula:

(year 1 tax year modifier × 40 ÷ 210) + (year 2 tax year modifier × 70 ÷ 210) + (year 3 tax year modifier × 100 ÷ 210)

where—

year 1 tax year modifier, in relation to the levy year starting on 1 April 2020 and ending on the close of 31 March 2021, means the tax year modifier calculated in accordance with regulation 15D for the tax year starting on 1 April 2016 and ending on the close of 31 March 2017

year 2 tax year modifier, in relation to the levy year starting on 1 April 2020 and ending on the close of 31 March 2021, means the tax year modifier calculated in accordance with regulation 15D for the tax year starting on 1 April 2017 and ending on the close of 31 March 2018

year 3 tax year modifier, in relation to the levy year starting on 1 April 2020 and ending on the close of 31 March 2021, means the tax year modifier calculated in accordance with regulation 15D for the tax year starting on 1 April 2018 and ending on the close of 31 March 2019.

Regulation 15E: inserted, on 1 April 2020, by regulation 14 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

15F Rounding experience period modifier to calculate loading or discount (if any)

(1)

This regulation applies unless regulation 15G(1) applies.

(2)

For the purposes of regulation 12(6), the Corporation must round the levy payer’s experience period modifier as follows:

(a)

if the experience period modifier is a negative number, the Corporation must apply a discount to the section 167(4)(a) levy payable by the levy payer in the applicable levy year in accordance with the following table:

Result of calculation under regulation 15EDiscount to be applied
Equal to or under -0.45−0.50
Over −0.45 and equal to or under −0.35−0.40
Over −0.35 and equal to or under −0.25−0.30
Over −0.25 and equal to or under −0.15−0.20
Over −0.15 and equal to or under −0.05−0.10
(b)

if the experience period modifier is a positive number, the Corporation must apply a loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year in accordance with the following table:

Result of calculation under regulation 15ELoading to be applied
Over 0.05 and equal to or under 0.15+0.10
Over 0.15 and equal to or under 0.25+0.20
Over 0.25 and equal to or under 0.35+0.30
Over 0.35 and equal to or under 0.45+0.40
Over 0.45 and equal to or under 0.55+0.50
Over 0.55 and equal to or under 0.65+0.60
Over 0.65+0.75

Regulation 15F: inserted, on 1 April 2020, by regulation 14 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

15G Application of discount or loading (if any)

(1)

The Corporation must not apply a discount or a loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year if the levy payer’s experience period modifier calculated under regulation 15E is over −0.05 and equal to or under 0.05.

(2)

In all other cases, for the purposes of regulation 12(7) the Corporation must apply the discount or loading to the levy paid or payable by the levy payer in the applicable levy year using the following formula:

levy × discount/loading

where—

levy means the total levy paid or payable under section 167(4)(a) by the levy payer in the applicable levy year

discount/loading means the discount to be applied or the loading to be applied, calculated in accordance with regulation 15F.

Regulation 15G: inserted, on 1 April 2020, by regulation 14 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

16 Experience rating modification: when result of calculation must be disregarded
[Revoked]

Regulation 16: revoked, on 1 April 2020, by regulation 15 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

17 Applying grouping for this Part

If the Corporation’s exercise of its grouping power in regulation 18 makes a group that is a levy payer, the Corporation must—

(a)

apply this Part to the group to decide whether to make an adjustment as described in regulation 3(3) and, if it is to make an adjustment, whether the adjustment is to be up or down; and

(b)

apply the decision to each levy payer in the group; and

(c)

invoice each levy payer in the group individually.

Part 3 Powers needed to make system work

18 Grouping levy payers

(1)

This regulation applies to the situations of levy payers on 1 April and empowers the Corporation to group the levy payers for the applicable levy year starting on that date.

(2)

If levy payers are companies that are associated persons under section YB 2 of the Income Tax Act 2007, the Corporation may group the companies as 1 levy payer.

(3)

If levy payers are companies and persons other than companies that are associated persons under section YB 3 of the Income Tax Act 2007, the Corporation may group the companies and persons as 1 levy payer.

(4)

If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.

(5)

If levy payers are trustees of trusts and settlors of trusts that are associated persons under section YB 8 of the Income Tax Act 2007, the Corporation may group the trustees and settlors as 1 levy payer.

(6)

If levy payers are partnerships and partners in the partnerships that are associated persons under section YB 12 of the Income Tax Act 2007, the Corporation may group the partnerships and partners as 1 levy payer.

(7)

If levy payers are persons who are associated persons under section YB 14 of the Income Tax Act 2007, the Corporation may group the persons as 1 levy payer.

(8)

In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sections YB 4, YB 5, YB 6, YB 9, and YB 11 of that Act.

(9)

If a levy payer submits tax returns that cover the levy payer’s employees and the employees of another levy payer as if they were the levy payer’s employees, the Corporation may group the levy payers as 1 levy payer.

(10)

If the Corporation’s application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following:

(a)

which group has the greatest influence over the levy payer’s workplace safety; and

(b)

which group exerts the greatest management or other control over the levy payer’s workplace.

(11)

The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.

19 Attributing information about earnings and claims

(1)

This regulation applies to information about a levy payer’s liable earnings and qualifying claims.

(2)

When a levy payer transfers all or part of its business as a going concern, the Corporation must attribute the information to the transferee.

(3)

When levy payers amalgamate, the Corporation must attribute the information to the amalgamated levy payer.

(4)

When a levy payer ceases to carry out an activity for which all or part of the levy was paid, the Corporation must continue to attribute the information to the levy payer.

(5)

When a levy payer leaves a group of levy payers, the Corporation must attribute the information to the levy payer.

(6)

When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.

(7)

This regulation does not apply if the transfer, amalgamation, leaving, or ceasing was effected before 1 April 2011.

20 Disregarding arrangements

(1)

The Corporation may disregard an arrangement made for the purpose, or that has the effect, of altering, directly or indirectly, the result of the application of regulations 8 to 17 to the levy payer.

(2)

The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding being put in a group, or in a particular group, under regulation 18.

(3)

The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.

21 Using and disclosing information

(1)

This regulation applies to a levy payer who is an employer.

(2)

For the purposes of applying these regulations to the levy payer, the Corporation may use information it holds about a claim made by a current or former employee of the levy payer, whether the claim was made before the claimant became an employee or while the claimant was an employee.

(3)

The Corporation may disclose to the levy payer any information about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.

22 Collecting information

(1)

The Corporation may require a levy payer to—

(a)

provide the information the Corporation needs to apply regulation 18 or 19 to the levy payer:

(b)

confirm or deny the correctness of information that the Corporation holds about the levy payer and proposes to use to apply regulation 18 or 19 to the levy payer.

(2)

The Corporation may specify—

(a)

the form in which the levy payer must respond to the requirement:

(b)

the period within which the levy payer must respond to the requirement.

(3)

If the levy payer does not respond to the requirement in the form and time specified, the Corporation may use the information it holds about the levy payer to apply the regulation to the levy payer.

23 Declaring adverse event

(1)

The Minister may declare that an event is an adverse event for the purposes of these regulations.

(2)

The Minister must make the declaration by publishing a notice in the Gazette.

(3)

Part 1 or 2 applies to a qualifying claim resulting directly or indirectly from the adverse event only if the person whose levy is affected contributed materially to the injury for which the qualifying claim is made.

24 Revocation and saving

(2)

Despite subclause (1), the Accident Compensation (Experience Rating) Regulations 2017 continue to apply, as if they had not been revoked, to the levy years—

(a)

starting on 1 April 2017 and ending on 31 March 2018; and

(b)

starting on 1 April 2018 and ending on 31 March 2019.

(2A)

These regulations apply to the levy year starting on 1 April 2019 and ending on 31 March 2020, as if they had not been amended by the Accident Compensation (Experience Rating) Amendment Regulations 2020.

Regulation 24(2A): inserted, on 1 April 2020, by regulation 16 of the Accident Compensation (Experience Rating) Amendment Regulations 2020 (LI 2020/24).

Schedule 1 Levy risk groups for applicable levy year

r 6

LRGLRG descriptionClassification unit numberClassification unit
010Fruit, vegetable, grain, plant, and crop growing01110Nursery production
01111Turf growing
01120Floriculture production
01130Vegetable growing
01140Grape growing
01150Apple and pear growing
01160Stone fruit growing
01170Kiwifruit growing
01180Olive growing
01190Fruit and tree nut growing (not elsewhere classified)
01191Citrus fruit growing
01192Berry fruit growing
01210Grain growing
01690Crop growing (not elsewhere classified)
01692Mushroom growing
02195Horticultural contracting and labour supply services
012Poultry farming01410Poultry farming (meat)
01420Poultry farming (eggs)
014Other livestock farming01510Pig farming
01530Deer farming
01590Livestock farming (not elsewhere classified)
01593Beekeeping
016Beef and sheep farming01220Grain and sheep or grain and beef cattle farming
01230Sheep and beef cattle farming
01240Sheep farming
01250Beef cattle farming
018Dairy cattle farming01300Dairy cattle farming
021Agriculture and fishing services and aquaculture02190Agriculture and fishing support services (not elsewhere classified)
03021Forest product and moss gathering and processing
04210Offshore aquaculture
04220Onshore aquaculture
025Ocean and coastal fishing04110Rock lobster and crab fishing or potting
04120Prawn fishing
04130Fish trawling, seining, and netting (including processing on board)
04150Line fishing (including processing on board)
04190Fishing (not elsewhere classified)
041Forestry, hunting, and trapping02200Hunting and trapping
03010Forestry
03020Logging
03030Forestry support services (excluding tree cutting and felling)
051Shearing02120Shearing services
081Exploration and mining11010Coal mining
13110Iron ore mining
13140Gold ore mining
13150Mineral sand mining
13170Silver, lead, and zinc ore mining
13190Metal ore mining (not elsewhere classified)
14110Gravel and sand quarrying
14190Construction material mining (not elsewhere classified)
14200Mining and quarrying (not elsewhere classified)
15110Petroleum and natural gas exploration
15130Mineral exploration
15200Mining support services (not elsewhere classified)
110Dairy, sugar, and confectionery manufacturing and packaging21210Milk and cream processing
21220Ice cream manufacturing
21290Cheese and other dairy product manufacturing (not elsewhere classified)
21710Sugar manufacturing
21720Confectionery manufacturing
78670Packaging services
113Bread and baking ingredients manufacturing21520Cereal, pasta, and baking-mix manufacturing
21610Bread manufacturing (factory-based)
114Food and animal feeds manufacturing21620Cake and pastry manufacturing (factory-based)
21630Biscuit manufacturing (factory-based)
21740Prepared animal and bird feed manufacturing
21790Food product manufacturing (not elsewhere classified)
116Fruit, vegetable, and oil processing21300Fruit and vegetable processing
21400Oil and fat manufacturing
117Seafood, meat, and grain product manufacturing21120Poultry processing
21130Cured meat and smallgoods manufacturing
21510Grain mill product manufacturing
21730Seafood processing (other than on board vessels)
119Meat processing21110Meat processing
121Beverage, tobacco, and snack manufacturing21795Potato crisps and corn crisps manufacturing
21810Soft drink, cordial, and syrup manufacturing
21820Beer manufacturing
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)
21840Spirit manufacturing
21900Cigarette and tobacco product manufacturing
131Textile and rubber product manufacturing22210Cut and sewn textile product manufacturing
22290Textile finishing and textile product manufacturing (not elsewhere classified)
22390Knitted product manufacturing
22420Clothing manufacturing
22500Footwear manufacturing
22620Leather and leather substitute goods manufacturing
25510Tyre manufacturing
25590Natural rubber product manufacturing
133Textile and textile product manufacturing22120Synthetic textile manufacturing
22140Natural textile manufacturing
22220Textile floor-covering manufacturing
22230Rope, cordage, and twine manufacturing
135Skin and hide processing22110Wool scouring
22611Leather tanning, fellmongery, and fur dressing
141Wood products manufacturing and dealing23210Veneer and plywood manufacturing
23230Wooden structural fittings and components manufacturing
23290Wood product manufacturing (not elsewhere classified)
29190Prefabricated wooden building manufacturing
45310Timber wholesaling
52592Firewood, coal, and coke retailing
143Timber processing23110Log sawmilling
23120Wood chipping
23130Timber resawing and dressing
151Paper and paper product manufacturing23310Pulp, paper, and paperboard manufacturing
23330Corrugated paperboard and paperboard container manufacturing
23340Paper bag and sack manufacturing
24110Paper stationery manufacturing
153Paper product and wood panel manufacturing23220Reconstituted wood product manufacturing
23390Converted paper product manufacturing (not elsewhere classified)
23391Sanitary paper product manufacturing
161Printing and associated services24120Printing
24130Printing support services
171Petroleum, gas, and inorganic chemical products12000Oil and gas extraction
25100Petroleum refining and petroleum fuel manufacturing
25320Industrial gas manufacturing
25350Basic inorganic chemical manufacturing
65010Pipeline transport
173Petroleum and chemical products (medium-risk group)25200Petroleum and coal product manufacturing (not elsewhere classified)
25310Fertiliser manufacturing
25330Synthetic resin and synthetic rubber manufacturing
25360Basic polymer manufacturing (not elsewhere classified)
181Organic chemicals and chemical products25340Basic organic chemical manufacturing
25410Explosives manufacturing
25420Paint and coatings manufacturing
25490Basic chemical product manufacturing (not elsewhere classified)
25491Adhesive manufacturing
183Pharmaceutical and chemical product manufacturing25430Human pharmaceutical and medicinal product manufacturing
25431Veterinary pharmaceutical and medicinal product manufacturing
25440Pesticide manufacturing
25450Cleaning-compound manufacturing
25460Cosmetic and toiletry preparation manufacturing
191Plastic products25610Rigid and semi-rigid polymer product manufacturing
25630Polymer film and sheet packaging material manufacturing
25650Polymer foam product manufacturing
25661Polymer product manufacturing (not elsewhere classified)
201Ceramic, glass, and non-metallic products26100Glass and glass product manufacturing
26210Clay brick manufacturing
26310Cement and lime manufacturing
26320Plaster and gypsum product manufacturing
26350Concrete product manufacturing
26400Non-metallic mineral product manufacturing (not elsewhere classified)
203Mineral products26290Ceramic product manufacturing (not elsewhere classified)
26330Ready-mixed concrete manufacturing
211Non-ferrous metals and products manufacturing27210Alumina production
27220Aluminium smelting
27230Copper, silver, lead, and zinc smelting and refining
27290Basic non-ferrous metal manufacturing (not elsewhere classified)
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)
27330Non-ferrous metal casting and forging
27630Nut, bolt, screw, and rivet manufacturing
213Iron and steel manufacturing27110Iron smelting and steel manufacturing
27120Iron and steel casting
27121Iron and steel forging
27130Steel pipe and tube manufacturing
220Metal product manufacturing and trade training27510Metal container manufacturing (not elsewhere classified)
27620Spring and wire product manufacturing
84330Apprenticeship Co-ordinators employing apprentices
222Aluminium and metal products27310Aluminium rolling, drawing, and extruding
27420Architectural aluminium product manufacturing
45220Metal and mineral wholesaling
224Sheet metal products27430Metal roof and guttering manufacturing (except aluminium)
27590Sheet metal product manufacturing (except metal structural and container products)
226Metal products (medium-risk group)27640Surface coating and finishing
27690Fabricated metal product manufacturing (not elsewhere classified)
27692Boiler, tank, and other heavy-gauge metal container manufacturing
29110Prefabricated metal building manufacturing
228Structural metal industries27410Structural steel fabricating
27490Structural metal product manufacturing (not elsewhere classified)
231Aviation, electronic, and electrical manufacturing28130Automotive electrical components manufacturing
28240Aircraft manufacturing and repair services
28490Electronic equipment manufacturing (not elsewhere classified)
28510Domestic appliance manufacturing (not elsewhere classified)
28511Whiteware appliance manufacturing
28520Electric cable and wire manufacturing
28540Electric lighting equipment manufacturing
28590Electrical equipment manufacturing (not elsewhere classified)
233Automotive and transport manufacturing28110Motor vehicle manufacturing
28190Motor vehicle parts manufacturing (not elsewhere classified)
28290Transport equipment manufacturing (not elsewhere classified)
235Shipbuilding28210Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
237Boatbuilding28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
241Machinery and equipment manufacturing (lower–medium-risk group)28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
28640Machine tool and parts manufacturing
28650Lifting and material-handling equipment manufacturing
28660Pump and compressor manufacturing
28670Fixed space heating, cooling, and ventilation equipment manufacturing
29220Metal furniture manufacturing
243Machinery and equipment manufacturing (medium-risk group)28120Motor vehicle body and trailer manufacturing
28230Railway rolling stock manufacturing and repair services
28610Agricultural machinery and equipment manufacturing
28620Mining and construction machinery manufacturing
28690Machinery and equipment manufacturing (not elsewhere classified)
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)
251Manufacturing (low-risk group)24300Reproduction of recorded media
28310Photographic, optical, and ophthalmic equipment manufacturing
28320Medical and surgical equipment and prosthetics manufacturing
28390Professional and scientific equipment manufacturing (not elsewhere classified)
28410Computer and electronic office equipment manufacturing
28420Communications equipment manufacturing
29410Jewellery and silverware manufacturing
253Furniture and other manufacturing29210Wooden furniture and upholstered seat manufacturing
29230Mattress manufacturing
29290Furniture manufacturing (not elsewhere classified)
29420Toy, sporting, and recreational product manufacturing
29490Manufacturing (not elsewhere classified)
261Electricity generation and supply36102On-selling electricity and electricity market operation
36103Energy and services utilities operation (excluding construction, maintenance, and plant operation)
36110Fossil fuel electricity generation
36120Hydroelectricity generation
36130Electricity generation (not elsewhere classified)
271Non-electricity utilities and network infrastructure36101Electricity line-system operation
36200Gas supply
37010Water supply
37020Sewerage and drainage services
41221Utility and communications network construction and maintenance services
291Waste services96340Waste treatment and disposal services
96350Solid waste collection services
96370Waste remediation and materials recovery services
96380Waste collection services (not elsewhere classified)
301Other building construction41120Residential building construction (not elsewhere classified)
41130Non-residential building construction
303House construction41110House construction
311Road and bridge construction41210Road and bridge construction
313Heavy and civil engineering construction41220Heavy and civil engineering construction (not elsewhere classified)
315Land development services41222Land development and subdivision
42100Site preparation services
320Agricultural, plumbing, and homeware goods wholesaling45190Agricultural product wholesaling (not elsewhere classified)
45391Plumbing goods wholesaling
47320Furniture and floor-coverings wholesaling
47390Kitchenware and diningware wholesaling
321Electrical services42320Electrical services (including telecommunication services within buildings)
322Heating, ventilation, and alarm services42330Air conditioning and heating services
42341Fire and security alarm installation services
323Plumbing and building completion services42310Plumbing services
42592Building completion services—all trades subcontracted
324Painting and decorating services42440Painting and decorating services
326Construction and building trade services42101Hire of construction machinery and cranes with operator
42210Concreting services
42342Building installation services (not elsewhere classified)
42410Plastering and ceiling services
42420Carpentry services
42430Tiling and carpeting services
42450Glazing services
42510Landscape construction services
42590Construction services (not elsewhere classified)
95250Gardening and turf management services
328Structural trade services42220Bricklaying services
42230Roofing services
42240Structural steel erection services
331Commission-based wholesaling 47991Wholesaling—commission-based or excluding storage and handling of goods
333Grocery and produce wholesaling45120Cereal grain wholesaling
47150Fruit and vegetable wholesaling
47190Grocery wholesaling (not elsewhere classified)
47191Grocery wholesaling—multiple product ranges
341Electrical, electronic, and specialty goods wholesaling46120Professional and scientific goods wholesaling
46130Computer and computer peripherals wholesaling
46150Electrical and electronic goods wholesaling (not elsewhere classified)
46160Telecommunication goods wholesaling
47920Jewellery and watch wholesaling
47930Toy and sporting goods wholesaling
343Specialised machinery and equipment wholesaling46190Food and other specialised industrial machinery and equipment wholesaling
345Hardware goods wholesaling45390Hardware goods wholesaling (not elsewhere classified)
351Vehicle and machinery wholesaling46110Agricultural and construction machinery wholesaling
46220Commercial vehicle wholesaling
361Fish, meats, and dairy produce wholesaling47110Meat, poultry, and smallgoods wholesaling
47130Dairy produce wholesaling
47140Fish and seafood wholesaling
371Wholesale trade (low-risk group)45111Wool wholesaling
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)
45230Industrial and agricultural chemical product wholesaling
46210Car wholesaling
47170Liquor and tobacco product wholesaling
47210Textile product wholesaling
47220Clothing and footwear wholesaling
47940Book and magazine wholesaling
47950Paper product wholesaling
47960Pharmaceutical and toiletry goods wholesaling
373Other wholesaling and support services47990Wholesaling (not elsewhere classified)
51110In-store retail support services
391Car retailing53110Car retailing (including associated vehicle servicing)
393Motor trade wholesaling and retailing46221Trailer and motor vehicle wholesaling (not elsewhere classified)
46230Motor vehicle new-part wholesaling
52450Marine equipment retailing
53120Motorcycle retailing (including associated vehicle servicing)
53130Trailer and motor vehicle retailing (not elsewhere classified)
53140Motor vehicle parts retailing
53210Petroleum fuel retailing (including associated vehicle servicing)
395Motor trade services46240Motor vehicle dismantling and used-part wholesaling
53240Tyre retailing
411Food retailing21640Bakery product manufacturing (non-factory-based)
51100Supermarket and grocery stores
51210Fresh meat, fish, and poultry retailing
51220Fruit and vegetable retailing
51230Liquor retailing
51290Specialised food retailing (not elsewhere classified)
420Pharmacies and associated retailing52510Pharmaceutical, cosmetic, and toiletry goods retailing
95220Photographic film processing
422Clothing and footwear retailing52210Clothing retailing
52220Footwear retailing
424Retail trade (low-risk group)52350Entertainment media retailing
52410Sport and camping equipment retailing
52430Newspaper and new and used book retailing
52460Stationery goods retailing
52540Flower retailing
52550Watch and jewellery retailing
52560Personal accessories retailing (not elsewhere classified)
52591Craft and gift retailing (not elsewhere classified)
71111Retail postal services
95110Video and other electronic media rental and hiring
426Retail trade (low–medium-risk group)52100Department stores
52331Houseware retailing
52340Electrical, electronic, and gas appliance retailing
52341Computer and computer peripherals retailing
52342Electrical and electronic goods retailing (not elsewhere classified)
52420Toy and game retailing
52590Store-based retailing (not elsewhere classified)
52595Non-store retailing
52597Retail commission-based buying or selling (or both)
428Store and non-store retailing52230Manchester and textile goods retailing (not elsewhere classified)
52310Furniture retailing
52320Floor-covering retailing
52330Hardware and building supplies retailing
52520Antique and used goods retailing
52530Garden supplies retailing
441Hospitality services57100Accommodation
57200Pubs, taverns, and bars
57400Clubs (hospitality)
451Catering and meal services51250Takeaway food services
51270Catering services (including on-hired hospitality staff)
57300Cafes and restaurants
461Road passenger and rail transport61210Inter-urban and rural bus transport
61220Urban bus transport
61230Taxi and road transport (not elsewhere classified)
62000Rail freight transport
62100Rail passenger transport
463Road freight transport61100Road freight transport
491Air transport and support services64010Air transport under Civil Aviation Rules Part 121, 125, or 129
66300Airport operations and air transport support services (not elsewhere classified)
493Air operations (higher-risk group)02130Air operations under Civil Aviation Rules Part 137
64040Air operations under Civil Aviation Rules Part 133 or 135
64050Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115
501Water and scenic transport63010Coastal or international water transport (vessels over 45 metres in length and over 500 tonnes displacement)
63020Coastal or international water transport (vessels 45 metres in length and under, or 500 tonnes displacement and under)
63030Inland water transport (except passenger-only)
63031Water passenger transport (river, lake, or harbour)
66230Port and water transport terminal operations
66290Water transport support services (not elsewhere classified)
66500Scenic and sightseeing transport (excluding aviation)
511Postal and courier services71110Postal services
71120Courier pick-up and delivery services
521Travel, customs, and shipping agency services66410Travel agency and tour arrangement services
66440Customs and shipping agents and freight-forwarding services (no handling of goods)
523Other transport and transport services65090Transport (not elsewhere classified)
66190Transport support services (not elsewhere classified)
66420Freight-forwarding services and customs and shipping agents (including handling of goods)
525Stevedoring66210Stevedoring services
531Warehousing and storage67010Grain storage services
67090Warehousing and storage services (not elsewhere classified)
541Publishing24211Newspaper publishing
24221Magazine and other periodical publishing
24230Book publishing
24231Publishing (not elsewhere classified) (except software, music, and Internet)
24232Internet publishing and broadcasting
24233Directory and mailing-list publishing
24234Music publishing
24235Software publishing
581Communications and information services71200Wired telecommunications network operation
71210Wireless telecommunications network operation (not elsewhere classified)
71230Telecommunications services (not elsewhere classified)
71240Internet service providers and web-search portals
78310Data processing and web-hosting services
78320Electronic information storage services
92110Information services (not elsewhere classified)
621Finance, insurance, and statistical services73100Central banking
73210Banking
73220Building society operation
73230Credit union operation
73290Depository financial intermediation (not elsewhere classified)
73300Non-depository financing
73400Financial asset investing
74110Life insurance
74120Superannuation funds
74210Health insurance
74220General insurance
75110Financial asset broking services
75190Auxiliary finance and investment services (not elsewhere classified)
75200Auxiliary insurance services
78530Market research and statistical services
641Financial and rental services77301Holder investor farms and livestock
77410Passenger car and minibus rental and hiring
95190Goods and equipment rental and hiring (not elsewhere classified)
661Transport and machinery rental services77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
77430Heavy machinery and scaffolding rental and hiring
671Real estate services77200Real estate services
77300Non-financial assets leasing and investment (including franchisors)
673Property development and operation77110Residential property operators and developers (excluding construction)
77120Non-residential property operators and developers (excluding construction)
691Advertising and photographic services78510Advertising services
95230Professional photographic services
693Design and engineering services78210Architectural services
78220Surveying and mapping services
78230Engineering design and engineering consulting services
78520Specialised design services (not elsewhere classified)
91111Post-production and digital visual effects services
695Scientific research services78100Scientific research services
697Scientific and veterinary services78290Scientific testing and analysis services
78291Professional, scientific, and technical services (not elsewhere classified)
86400Veterinary services
701Computer services78340Computer systems design and related services
720Legal services78410Legal services
721Accounting services78420Accounting services
723Management and consulting services78550Management services and related consulting services
78560Corporate head office management services
724Business support services61231Taxi and other vehicle scheduling operations
78610Employment placement and recruitment services (no on-hired staff)
78620Labour supply services (on-hired staff—office workers only)
78630Document preparation services
78691Credit reporting and debt collection services
78692Call centre operation
84700Educational support services
726Administrative services78540Office administrative services
78693Administrative services (not elsewhere classified)
728Labour supply services (medium-risk group)78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)
751Government administration81110Central government administration (not elsewhere classified)
81300Foreign government representation
753Local government, public order, and regulatory services81130Local government administration (not elsewhere classified)
96360Public order and safety services (not elsewhere classified)
96400Regulatory services (licensing and inspection) (not elsewhere classified)
755Justice81200Justice
87292Parole or probationary services
761Defence82000Defence
771Police services96310Police services
773Inspection, investigation, and security services21111Meat and food inspection services
78640Investigation and security services
775Corrective services96320Correctional and detention services
777Fire and emergency services96330Fire protection and other emergency services (except Police and ambulance services)
801Primary and secondary education84210Primary education
84220Secondary education
84230Combined primary and secondary education
84240Special-school education
811Tertiary education84310Higher education (undergraduate and postgraduate courses)
84320Technical and vocational education and training
821Community and arts education84400Adult, community, and other education (not elsewhere classified)
84600Arts education
841Hospital and midwifery services86110Hospitals (except psychiatric hospitals)
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)
86132Midwifery services
851Medical and optical services86210General practice medical services
86220Specialist medical services
86320Optometry and optical dispensing
853Dental services86230Dental services
855Health and community services86310Pathology and diagnostic imaging services
86340Community health centre operation
86350Physiotherapy services
86360Chiropractic and osteopathic services
86390Allied health services (not elsewhere classified)
86391Health care services (not elsewhere classified)
87222Residential refuge operation
861Preschool education and child care84100Preschool education
87100Childcare services
863Medical and social support services86131Labour supply services (nursing, medical, and dental)
87290Social assistance services (not elsewhere classified)
865Aged and residential care and ambulance services86130Aged care residential services
86330Ambulance services
87210Retirement village operation (without rest home or hospital facilities)
87211Retirement village operation (with rest home or hospital facilities)
87220Residential care services (not elsewhere classified)
901Entertainment broadcasting and distribution91120Motion picture and video distribution
91210Radio broadcasting
91220Free-to-air television broadcasting
91230Cable and other subscription programming
92100Libraries and archives
903Entertainment and performing arts91110Motion picture and video production and other motion picture and video activities (not elsewhere classified)
91130Motion picture exhibition
92410Performing arts operation
92420Creative artists, musicians, writers, and performers
92510Music and other sound recording activities (not elsewhere classified)
92520Performing arts venue operation
93220Casino operation
911Sporting and recreational activities (lower-risk group)84500Sports and physical recreation instruction
93111Horse and dog racing administration and track operation
93120Sports and physical recreation venues, grounds, and facilities operation
93130Health and fitness centres and gymnasia operation
93171Sport and physical recreation—community rugby league
93184Sport and physical recreation—softball or baseball
93185Sport and physical recreation—squash or badminton
93186Sport and physical recreation—swimming
93187Sport and physical recreation—tennis
93188Sport and physical recreation—waterskiing
93190Sport and physical recreation—community (not elsewhere classified)
93192Sport and physical recreation—boating or yachting
93193Sport and physical recreation—cycling
93195Sport and physical recreation—golf
93300Amusement parks and centres operation
93400Amusement and other recreation activities (not elsewhere classified)
913Recreational facilities operation92310Zoological and botanic gardens operation
92390Nature reserve and conservation park operation
915Sporting and recreational activities (medium-risk group)93112Dog racing activities
93170Sport and physical recreation—community rugby
93182Sport and physical recreation—snow skiing
93199Sport and physical recreation—netball
917Equine and sporting activities (medium–high-risk group)01520Horse farming and horse agistment
93113Horse racing activities—harness racing
93115Horse racing activities—harness racing—drivers
93174Sport and physical recreation—community cricket
93194Sport and physical recreation—professional cricket
93198Sport and physical recreation—motor racing
93410Alpine and white-water recreation activities
919Equine and sporting activities (high-risk group)93110Horse racing activities—thoroughbred and other (not elsewhere classified)
93114Horse racing activities—thoroughbred racing—jockeys
93175Sport and physical recreation—professional sport (not elsewhere classified)
93180Sport and physical recreation—professional rugby
93181Sport and physical recreation—professional rugby league
93196Sporting and recreational equine activities (not elsewhere classified)
93197Sport and physical recreation—motorcycling
921Museums and gambling activities92200Museum operation
93210Lottery operation
93290Gambling activities (not elsewhere classified)
941Repair and maintenance (low-risk group)52620Clothing and footwear repair
52690Repair and maintenance (not elsewhere classified)
78330Electronic (except domestic appliance) and precision equipment repair and maintenance
943Repair and maintenance (medium-risk group)28680Machinery and equipment repair and maintenance (not elsewhere classified)
52610Domestic appliance repair and maintenance
53220Automotive electrical services
53230Automotive body, paint, and interior repair and maintenance
53290Automotive repair and maintenance (not elsewhere classified)
945Facilities maintenance and management78650Pest control services (except agricultural and forestry)
78660Cleaning services and facilities management (not elsewhere classified)
951Business and community organisations96100Religious organisations and services
96210Business and professional association services
96220Labour association services
96290Interest group services (not elsewhere classified)
953Personal and community activities66110Parking services
95240Funeral, crematorium, and cemetery services
95260Hairdressing and beauty services
95270Diet and weight-reduction centre operation
95290Personal services (not elsewhere classified)
95300Brothel-keeping, massage parlour, and prostitution services
96291Community-based, multi-functional activities (not elsewhere classified)
97000Private households employing staff
955Laundries and dry cleaners95210Laundry and dry-cleaning services

Schedule 2 Levy risk groups for experience period tax years 1 April 2017 to 31 March 2018, and 1 April 2018 to 31 March 2019

r 6

LRGLRG descriptionClassification unit numberClassification unit
010Fruit, vegetable, grain, plant, and crop growing01110Nursery production
01111Turf growing
01120Floriculture production
01130Vegetable growing
01140Grape growing
01150Apple and pear growing
01160Stone fruit growing
01170Kiwifruit growing
01180Olive growing
01190Fruit and tree nut growing (not elsewhere classified)
01191Citrus fruit growing
01192Berry fruit growing
01210Grain growing
01690Crop growing (not elsewhere classified)
01692Mushroom growing
02195Horticultural contracting and labour supply services
012Poultry farming01410Poultry farming (meat)
01420Poultry farming (eggs)
014Other livestock farming01510Pig farming
01530Deer farming
01590Livestock farming (not elsewhere classified)
01593Beekeeping
016Beef and sheep farming01220Grain and sheep or grain and beef cattle farming
01230Sheep and beef cattle farming
01240Sheep farming
01250Beef cattle farming
018Dairy cattle farming01300Dairy cattle farming
021Agriculture and fishing services and aquaculture02190Agriculture and fishing support services (not elsewhere classified)
03021Forest product and moss gathering and processing
04210Offshore aquaculture
04220Onshore aquaculture
025Ocean and coastal fishing04110Rock lobster and crab fishing or potting
04120Prawn fishing
04130Fish trawling, seining, and netting (including processing on board)
04150Line fishing (including processing on board)
04190Fishing (not elsewhere classified)
041Forestry, hunting, and trapping02200Hunting and trapping
03010Forestry
03020Logging
03030Forestry support services (excluding tree cutting and felling)
051Shearing02120Shearing services
081Exploration and mining11010Coal mining
13110Iron ore mining
13140Gold ore mining
13150Mineral sand mining
13170Silver, lead, and zinc ore mining
13190Metal ore mining (not elsewhere classified)
14110Gravel and sand quarrying
14190Construction material mining (not elsewhere classified)
14200Mining and quarrying (not elsewhere classified)
15110Petroleum and natural gas exploration
15130Mineral exploration
15200Mining support services (not elsewhere classified)
110Dairy, sugar, and confectionery manufacturing and packaging21210Milk and cream processing
21220Ice cream manufacturing
21290Cheese and other dairy product manufacturing (not elsewhere classified)
21710Sugar manufacturing
21720Confectionery manufacturing
78670Packaging services
113Bread and baking ingredients manufacturing21520Cereal, pasta, and baking-mix manufacturing
21610Bread manufacturing (factory-based)
114Food and animal feeds manufacturing21620Cake and pastry manufacturing (factory-based)
21630Biscuit manufacturing (factory-based)
21740Prepared animal and bird feed manufacturing
21790Food product manufacturing (not elsewhere classified)
116Fruit, vegetable, and oil processing21300Fruit and vegetable processing
21400Oil and fat manufacturing
117Seafood, meat, and grain product manufacturing21120Poultry processing
21130Cured meat and smallgoods manufacturing
21510Grain mill product manufacturing
21730Seafood processing (other than on board vessels)
119Meat processing21110Meat processing
121Beverage, tobacco, and snack manufacturing21795Potato crisps and corn crisps manufacturing
21810Soft drink, cordial, and syrup manufacturing
21820Beer manufacturing
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)
21840Spirit manufacturing
21900Cigarette and tobacco product manufacturing
131Textile and rubber product manufacturing22210Cut and sewn textile product manufacturing
22290Textile finishing and textile product manufacturing (not elsewhere classified)
22390Knitted product manufacturing
22420Clothing manufacturing
22500Footwear manufacturing
22620Leather and leather substitute goods manufacturing
25510Tyre manufacturing
25590Natural rubber product manufacturing
133Textile and textile product manufacturing22120Synthetic textile manufacturing
22140Natural textile manufacturing
22220Textile floor-covering manufacturing
22230Rope, cordage, and twine manufacturing
135Skin and hide processing22110Wool scouring
22611Leather tanning, fellmongery, and fur dressing
141Wood products manufacturing and dealing23210Veneer and plywood manufacturing
23230Wooden structural fittings and components manufacturing
23290Wood product manufacturing (not elsewhere classified)
29190Prefabricated wooden building manufacturing
45310Timber wholesaling
52592Firewood, coal, and coke retailing
143Timber processing23110Log sawmilling
23120Wood chipping
23130Timber resawing and dressing
151Paper and paper product manufacturing23310Pulp, paper, and paperboard manufacturing
23330Corrugated paperboard and paperboard container manufacturing
23340Paper bag and sack manufacturing
24110Paper stationery manufacturing
153Paper product and wood panel manufacturing23220Reconstituted wood product manufacturing
23390Converted paper product manufacturing (not elsewhere classified)
23391Sanitary paper product manufacturing
161Printing and associated services24120Printing
24130Printing support services
171Petroleum, gas, and inorganic chemical products12000Oil and gas extraction
25100Petroleum refining and petroleum fuel manufacturing
25320Industrial gas manufacturing
25350Basic inorganic chemical manufacturing
65010Pipeline transport
173Petroleum and chemical products (medium-risk group)25200Petroleum and coal product manufacturing (not elsewhere classified)
25310Fertiliser manufacturing
25330Synthetic resin and synthetic rubber manufacturing
25360Basic polymer manufacturing (not elsewhere classified)
181Organic chemicals and chemical products25340Basic organic chemical manufacturing
25410Explosives manufacturing
25420Paint and coatings manufacturing
25490Basic chemical product manufacturing (not elsewhere classified)
25491Adhesive manufacturing
183Pharmaceutical and chemical product manufacturing25430Human pharmaceutical and medicinal product manufacturing
25431Veterinary pharmaceutical and medicinal product manufacturing
25440Pesticide manufacturing
25450Cleaning-compound manufacturing
25460Cosmetic and toiletry preparation manufacturing
191Plastic products25610Rigid and semi-rigid polymer product manufacturing
25630Polymer film and sheet packaging material manufacturing
25650Polymer foam product manufacturing
25661Polymer product manufacturing (not elsewhere classified)
201Ceramic, glass, and non-metallic products26100Glass and glass product manufacturing
26210Clay brick manufacturing
26310Cement and lime manufacturing
26320Plaster and gypsum product manufacturing
26350Concrete product manufacturing
26400Non-metallic mineral product manufacturing (not elsewhere classified)
203Mineral products26290Ceramic product manufacturing (not elsewhere classified)
26330Ready-mixed concrete manufacturing
211Non-ferrous metals and products manufacturing27210Alumina production
27220Aluminium smelting
27230Copper, silver, lead, and zinc smelting and refining
27290Basic non-ferrous metal manufacturing (not elsewhere classified)
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)
27330Non-ferrous metal casting and forging
27630Nut, bolt, screw, and rivet manufacturing
213Iron and steel manufacturing27110Iron smelting and steel manufacturing
27120Iron and steel casting
27121Iron and steel forging
27130Steel pipe and tube manufacturing
220Metal product manufacturing and trade training27510Metal container manufacturing (not elsewhere classified)
27620Spring and wire product manufacturing
84330Modern Apprenticeship Co-ordinators employing apprentices
222Aluminium and metal products27310Aluminium rolling, drawing, and extruding
27420Architectural aluminium product manufacturing
45220Metal and mineral wholesaling
224Sheet metal products27430Metal roof and guttering manufacturing (except aluminium)
27590Sheet metal product manufacturing (except metal structural and container products)
226Metal products (medium-risk group)27640Surface coating and finishing
27690Fabricated metal product manufacturing (not elsewhere classified)
27692Boiler, tank, and other heavy-gauge metal container manufacturing
29110Prefabricated metal building manufacturing
228Structural metal industries27410Structural steel fabricating
27490Structural metal product manufacturing (not elsewhere classified)
231Aviation, electronic, and electrical manufacturing28130Automotive electrical components manufacturing
28240Aircraft manufacturing and repair services
28490Electronic equipment manufacturing (not elsewhere classified)
28510Domestic appliance manufacturing (not elsewhere classified)
28511Whiteware appliance manufacturing
28520Electric cable and wire manufacturing
28540Electric lighting equipment manufacturing
28590Electrical equipment manufacturing (not elsewhere classified)
233Automotive and transport manufacturing28110Motor vehicle manufacturing
28190Motor vehicle parts manufacturing (not elsewhere classified)
28290Transport equipment manufacturing (not elsewhere classified)
235Shipbuilding28210Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
237Boatbuilding28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
241Machinery and equipment manufacturing (lower–medium-risk group)28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
28640Machine tool and parts manufacturing
28650Lifting and material-handling equipment manufacturing
28660Pump and compressor manufacturing
28670Fixed space heating, cooling, and ventilation equipment manufacturing
29220Metal furniture manufacturing
243Machinery and equipment manufacturing (medium-risk group)28120Motor vehicle body and trailer manufacturing
28230Railway rolling stock manufacturing and repair services
28610Agricultural machinery and equipment manufacturing
28620Mining and construction machinery manufacturing
28690Machinery and equipment manufacturing (not elsewhere classified)
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)
251Manufacturing (low-risk group)24300Reproduction of recorded media
28310Photographic, optical, and ophthalmic equipment manufacturing
28320Medical and surgical equipment and prosthetics manufacturing
28390Professional and scientific equipment manufacturing (not elsewhere classified)
28410Computer and electronic office equipment manufacturing
28420Communications equipment manufacturing
29410Jewellery and silverware manufacturing
253Furniture and other manufacturing29210Wooden furniture and upholstered seat manufacturing
29230Mattress manufacturing
29290Furniture manufacturing (not elsewhere classified)
29420Toy, sporting, and recreational product manufacturing
29490Manufacturing (not elsewhere classified)
261Electricity generation and supply36102On-selling electricity and electricity market operation
36103Energy and services utilities operation (excluding construction, maintenance, and plant operation)
36110Fossil fuel electricity generation
36120Hydroelectricity generation
36130Electricity generation (not elsewhere classified)
271Non-electricity utilities and network infrastructure36101Electricity line-system operation
36200Gas supply
37010Water supply
37020Sewerage and drainage services
41221Utility and communications network construction and maintenance services
291Waste services96340Waste treatment and disposal services
96350Solid waste collection services
96370Waste remediation and materials recovery services
96380Waste collection services (not elsewhere classified)
301Other building construction41120Residential building construction (not elsewhere classified)
41130Non-residential building construction
303House construction41110House construction
311Road and bridge construction41210Road and bridge construction
313Heavy and civil engineering construction41220Heavy and civil engineering construction (not elsewhere classified)
315Land development services41222Land development and subdivision
42100Site preparation services
320Agricultural, plumbing, and homeware goods wholesaling45190Agricultural product wholesaling (not elsewhere classified)
45391Plumbing goods wholesaling
47320Furniture and floor-coverings wholesaling
47390Kitchenware and diningware wholesaling
321Electrical services42320Electrical services (including telecommunication services within buildings)
322Heating, ventilation, and alarm services42330Air conditioning and heating services
42341Fire and security alarm installation services
323Plumbing and building completion services42310Plumbing services
42592Building completion services—all trades subcontracted
324Painting and decorating services42440Painting and decorating services
326Construction and building trade services42101Hire of construction machinery and cranes with operator
42210Concreting services
42342Building installation services (not elsewhere classified)
42410Plastering and ceiling services
42420Carpentry services
42430Tiling and carpeting services
42450Glazing services
42510Landscape construction services
42590Construction services (not elsewhere classified)
95250Gardening and turf management services
328Structural trade services42220Bricklaying services
42230Roofing services
42240Structural steel erection services
331Commission-based wholesaling 47991Wholesaling—commission-based or excluding storage and handling of goods
333Grocery and produce wholesaling45120Cereal grain wholesaling
47150Fruit and vegetable wholesaling
47190Grocery wholesaling (not elsewhere classified)
47191Grocery wholesaling—multiple product ranges
341Electrical, electronic, and specialty goods wholesaling46120Professional and scientific goods wholesaling
46130Computer and computer peripherals wholesaling
46150Electrical and electronic goods wholesaling (not elsewhere classified)
46160Telecommunication goods wholesaling
47920Jewellery and watch wholesaling
47930Toy and sporting goods wholesaling
343Specialised machinery and equipment wholesaling46190Food and other specialised industrial machinery and equipment wholesaling
345Hardware goods wholesaling45390Hardware goods wholesaling (not elsewhere classified)
351Vehicle and machinery wholesaling46110Agricultural and construction machinery wholesaling
46220Commercial vehicle wholesaling
361Fish, meats, and dairy produce wholesaling47110Meat, poultry, and smallgoods wholesaling
47130Dairy produce wholesaling
47140Fish and seafood wholesaling
371Wholesale trade (low-risk group)45111Wool wholesaling
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)
45230Industrial and agricultural chemical product wholesaling
46210Car wholesaling
47170Liquor and tobacco product wholesaling
47210Textile product wholesaling
47220Clothing and footwear wholesaling
47940Book and magazine wholesaling
47950Paper product wholesaling
47960Pharmaceutical and toiletry goods wholesaling
373Other wholesaling and support services47990Wholesaling (not elsewhere classified)
51110In-store retail support services
391Car retailing53110Car retailing (including associated vehicle servicing)
393Motor trade wholesaling and retailing46221Trailer and motor vehicle wholesaling (not elsewhere classified)
46230Motor vehicle new-part wholesaling
52450Marine equipment retailing
53120Motorcycle retailing (including associated vehicle servicing)
53130Trailer and motor vehicle retailing (not elsewhere classified)
53140Motor vehicle parts retailing
53210Petroleum fuel retailing (including associated vehicle servicing)
395Motor trade services46240Motor vehicle dismantling and used-part wholesaling
53240Tyre retailing
411Food retailing21640Bakery product manufacturing (non-factory-based)
51100Supermarket and grocery stores
51210Fresh meat, fish, and poultry retailing
51220Fruit and vegetable retailing
51230Liquor retailing
51290Specialised food retailing (not elsewhere classified)
420Pharmacies and associated retailing52510Pharmaceutical, cosmetic, and toiletry goods retailing
95220Photographic film processing
422Clothing and footwear retailing52210Clothing retailing
52220Footwear retailing
424Retail trade (low-risk group)52350Entertainment media retailing
52410Sport and camping equipment retailing
52430Newspaper and new and used book retailing
52460Stationery goods retailing
52540Flower retailing
52550Watch and jewellery retailing
52560Personal accessories retailing (not elsewhere classified)
52591Craft and gift retailing (not elsewhere classified)
71111Retail postal services
95110Video and other electronic media rental and hiring
426Retail trade (low–medium-risk group)52100Department stores
52331Houseware retailing
52340Electrical, electronic, and gas appliance retailing
52341Computer and computer peripherals retailing
52342Electrical and electronic goods retailing (not elsewhere classified)
52420Toy and game retailing
52590Store-based retailing (not elsewhere classified)
52595Non-store retailing
52597Retail commission-based buying or selling (or both)
428Store and non-store retailing52230Manchester and textile goods retailing (not elsewhere classified)
52310Furniture retailing
52320Floor-covering retailing
52330Hardware and building supplies retailing
52520Antique and used goods retailing
52530Garden supplies retailing
441Hospitality services57100Accommodation
57200Pubs, taverns, and bars
57400Clubs (hospitality)
451Catering and meal services51250Takeaway food services
51270Catering services (including on-hired hospitality staff)
57300Cafes and restaurants
461Road passenger and rail transport61210Inter-urban and rural bus transport
61220Urban bus transport
61230Taxi and road transport (not elsewhere classified)
62000Rail freight transport
62100Rail passenger transport
463Road freight transport61100Road freight transport
491Air transport and support services64010Air transport under Civil Aviation Rules Part 121, 125, or 129
66300Airport operations and air transport support services (not elsewhere classified)
493Air operations (higher-risk group)02130Air operations under Civil Aviation Rules Part 137
64040Air operations under Civil Aviation Rules Part 133 or 135
64050Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115
501Water and scenic transport63010Coastal or international water transport (vessels over 45 metres in length and over 500 tonnes displacement)
63020Coastal or international water transport (vessels 45 metres in length and under, or 500 tonnes displacement and under)
63030Inland water transport (except passenger-only)
63031Water passenger transport (river, lake, or harbour)
66230Port and water transport terminal operations
66290Water transport support services (not elsewhere classified)
66500Scenic and sightseeing transport (excluding aviation)
511Postal and courier services71110Postal services
71120Courier pick-up and delivery services
521Travel, customs, and shipping agency services66410Travel agency and tour arrangement services
66440Customs and shipping agents and freight-forwarding services (no handling of goods)
523Other transport and transport services65090Transport (not elsewhere classified)
66190Transport support services (not elsewhere classified)
66420Freight-forwarding services and customs and shipping agents (including handling of goods)
525Stevedoring66210Stevedoring services
531Warehousing and storage67010Grain storage services
67090Warehousing and storage services (not elsewhere classified)
541Publishing24211Newspaper publishing
24221Magazine and other periodical publishing
24230Book publishing
24231Publishing (not elsewhere classified) (except software, music, and Internet)
24232Internet publishing and broadcasting
24233Directory and mailing-list publishing
24234Music publishing
24235Software publishing
581Communications and information services71200Wired telecommunications network operation
71210Wireless telecommunications network operation (not elsewhere classified)
71230Telecommunications services (not elsewhere classified)
71240Internet service providers and web-search portals
78310Data processing and web-hosting services
78320Electronic information storage services
92110Information services (not elsewhere classified)
621Finance, insurance, and statistical services73100Central banking
73210Banking
73220Building society operation
73230Credit union operation
73290Depository financial intermediation (not elsewhere classified)
73300Non-depository financing
73400Financial asset investing
74110Life insurance
74120Superannuation funds
74210Health insurance
74220General insurance
75110Financial asset broking services
75190Auxiliary finance and investment services (not elsewhere classified)
75200Auxiliary insurance services
78530Market research and statistical services
641Financial and rental services77301Holder investor farms and livestock
77410Passenger car and minibus rental and hiring
95190Goods and equipment rental and hiring (not elsewhere classified)
661Transport and machinery rental services77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
77430Heavy machinery and scaffolding rental and hiring
671Real estate services77200Real estate services
77300Non-financial assets leasing and investment (including franchisors)
673Property development and operation77110Residential property operators and developers (excluding construction)
77120Non-residential property operators and developers (excluding construction)
691Advertising and photographic services78510Advertising services
95230Professional photographic services
693Design and engineering services78210Architectural services
78220Surveying and mapping services
78230Engineering design and engineering consulting services
78520Specialised design services (not elsewhere classified)
91111Post-production and digital visual effects services
695Scientific research services78100Scientific research services
697Scientific and veterinary services78290Scientific testing and analysis services
78291Professional, scientific, and technical services (not elsewhere classified)
86400Veterinary services
701Computer services78340Computer systems design and related services
720Legal services78410Legal services
721Accounting services78420Accounting services
723Management and consulting services78550Management services and related consulting services
78560Corporate head office management services
724Business support services61231Taxi and other vehicle scheduling operations
78610Employment placement and recruitment services (no on-hired staff)
78620Labour supply services (on-hired staff—office workers only)
78630Document preparation services
78691Credit reporting and debt collection services
78692Call centre operation
84700Educational support services
726Administrative services78540Office administrative services
78693Administrative services (not elsewhere classified)
728Labour supply services (medium-risk group)78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)
751Government administration81110Central government administration (not elsewhere classified)
81300Foreign government representation
753Local government, public order, and regulatory services81130Local government administration (not elsewhere classified)
96360Public order and safety services (not elsewhere classified)
96400Regulatory services (licensing and inspection) (not elsewhere classified)
755Justice81200Justice
87292Parole or probationary services
761Defence82000Defence
771Police services96310Police services
773Inspection, investigation, and security services21111Meat and food inspection services
78640Investigation and security services
775Corrective services96320Correctional and detention services
777Fire and emergency services96330Fire protection and other emergency services (except Police and ambulance services)
801Primary and secondary education84210Primary education
84220Secondary education
84230Combined primary and secondary education
84240Special-school education
811Tertiary education84310Higher education (undergraduate and postgraduate courses)
84320Technical and vocational education and training
821Community and arts education84400Adult, community, and other education (not elsewhere classified)
84600Arts education
841Hospital and midwifery services86110Hospitals (except psychiatric hospitals)
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)
86132Midwifery services
851Medical and optical services86210General practice medical services
86220Specialist medical services
86320Optometry and optical dispensing
853Dental services86230Dental services
855Health and community services86310Pathology and diagnostic imaging services
86340Community health centre operation
86350Physiotherapy services
86360Chiropractic and osteopathic services
86390Allied health services (not elsewhere classified)
86391Health care services (not elsewhere classified)
87222Residential refuge operation
861Preschool education and child care84100Preschool education
87100Childcare services
863Medical and social support services86131Labour supply services (nursing, medical, and dental)
87290Social assistance services (not elsewhere classified)
865Aged and residential care and ambulance services86130Aged care residential services
86330Ambulance services
87210Retirement village operation (without rest home or hospital facilities)
87211Retirement village operation (with rest home or hospital facilities)
87220Residential care services (not elsewhere classified)
901Entertainment broadcasting and distribution91120Motion picture and video distribution
91210Radio broadcasting
91220Free-to-air television broadcasting
91230Cable and other subscription programming
92100Libraries and archives
903Entertainment and performing arts91110Motion picture and video production and other motion picture and video activities (not elsewhere classified)
91130Motion picture exhibition
92410Performing arts operation
92420Creative artists, musicians, writers, and performers
92510Music and other sound recording activities (not elsewhere classified)
92520Performing arts venue operation
93220Casino operation
911Sporting and recreational activities (lower-risk group)84500Sports and physical recreation instruction
93111Horse and dog racing administration and track operation
93120Sports and physical recreation venues, grounds, and facilities operation
93130Health and fitness centres and gymnasia operation
93171Sport and physical recreation—community rugby league
93184Sport and physical recreation—softball or baseball
93185Sport and physical recreation—squash or badminton
93186Sport and physical recreation—swimming
93187Sport and physical recreation—tennis
93188Sport and physical recreation—waterskiing
93190Sport and physical recreation—community (not elsewhere classified)
93192Sport and physical recreation—boating or yachting
93193Sport and physical recreation—cycling
93195Sport and physical recreation—golf
93300Amusement parks and centres operation
93400Amusement and other recreation activities (not elsewhere classified)
913Recreational facilities operation92310Zoological and botanic gardens operation
92390Nature reserve and conservation park operation
915Sporting and recreational activities (medium-risk group)93112Dog racing activities
93170Sport and physical recreation—community rugby
93182Sport and physical recreation—snow skiing
93199Sport and physical recreation—netball
917Equine and sporting activities (medium–high-risk group)01520Horse farming and horse agistment
93113Horse racing activities—harness racing
93115Horse racing activities—harness racing—drivers
93174Sport and physical recreation—community cricket
93194Sport and physical recreation—professional cricket
93198Sport and physical recreation—motor racing
93410Alpine and white-water recreation activities
919Equine and sporting activities (high-risk group)93110Horse racing activities—thoroughbred and other (not elsewhere classified)
93114Horse racing activities—thoroughbred racing—jockeys
93175Sport and physical recreation—professional sport (not elsewhere classified)
93180Sport and physical recreation—professional rugby
93181Sport and physical recreation—professional rugby league
93196Sporting and recreational equine activities (not elsewhere classified)
93197Sport and physical recreation—motorcycling
921Museums and gambling activities92200Museum operation
93210Lottery operation
93290Gambling activities (not elsewhere classified)
941Repair and maintenance (low-risk group)52620Clothing and footwear repair
52690Repair and maintenance (not elsewhere classified)
78330Electronic (except domestic appliance) and precision equipment repair and maintenance
943Repair and maintenance (medium-risk group)28680Machinery and equipment repair and maintenance (not elsewhere classified)
52610Domestic appliance repair and maintenance
53220Automotive electrical services
53230Automotive body, paint, and interior repair and maintenance
53290Automotive repair and maintenance (not elsewhere classified)
945Facilities maintenance and management78650Pest control services (except agricultural and forestry)
78660Cleaning services and facilities management (not elsewhere classified)
951Business and community organisations96100Religious organisations and services
96210Business and professional association services
96220Labour association services
96290Interest group services (not elsewhere classified)
953Personal and community activities66110Parking services
95240Funeral, crematorium, and cemetery services
95260Hairdressing and beauty services
95270Diet and weight-reduction centre operation
95290Personal services (not elsewhere classified)
95300Brothel-keeping, massage parlour, and prostitution services
96291Community-based, multi-functional activities (not elsewhere classified)
97000Private households employing staff
955Laundries and dry cleaners95210Laundry and dry-cleaning services

Schedule 3 Levy risk groups for experience period tax year 1 April 2016 to 31 March 2017

r 6

LRGLRG descriptionClassification unit numberClassification unit
010Fruit, vegetable, grain, plant, and crop growing01110Nursery production
01111Turf growing
01120Floriculture production
01130Vegetable growing
01140Grape growing
01150Apple and pear growing
01160Stone fruit growing
01170Kiwifruit growing
01180Olive growing
01190Fruit and tree nut growing (not elsewhere classified)
01191Citrus fruit growing
01192Berry fruit growing
01210Grain growing
01690Crop growing (not elsewhere classified)
01692Mushroom growing
02195Horticultural contracting and labour supply services
012Poultry farming01410Poultry farming (meat)
01420Poultry farming (eggs)
014Other livestock farming01510Pig farming
01530Deer farming
01590Livestock farming (not elsewhere classified)
01593Beekeeping
016Beef and sheep farming01220Grain and sheep or grain and beef cattle farming
01230Sheep and beef cattle farming
01240Sheep farming
01250Beef cattle farming
018Dairy cattle farming01300Dairy cattle farming
021Agriculture and fishing services and aquaculture02190Agriculture and fishing support services (not elsewhere classified)
03021Forest product and moss gathering and processing
04210Offshore aquaculture
04220Onshore aquaculture
025Ocean and coastal fishing04110Rock lobster and crab fishing or potting
04120Prawn fishing
04130Fish trawling, seining, and netting (including processing on board)
04150Line fishing (including processing on board)
04190Fishing (not elsewhere classified)
041Forestry, hunting, and trapping02200Hunting and trapping
03010Forestry
03020Logging
03030Forestry support services (excluding tree cutting and felling)
051Shearing02120