Accident Compensation (Work Account Levies) Regulations 2022

2022/31

Coat of Arms of New Zealand

Accident Compensation (Work Account Levies) Regulations 2022

Cindy Kiro, Governor-General

Order in Council

At Wellington this 21st day of February 2022

Present:
Her Excellency the Governor-General in Council

These regulations are made under sections 329 and 333 of the Accident Compensation Act 2001—

(a)

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

(b)

on the recommendation of the Minister for ACC made—

(i)

after having regard to the principles of financial responsibility in section 166A of that Act; and

(ii)

after complying with the consultation requirements of sections 330 and 331 of that Act.

Contents

1Title
2Commencement
Part 1
Preliminary provisions
3Interpretation
4Schedules classify industries
5Periods to which levy relates
6Maximum earnings on which levy payable
7Minimum levy to be paid by self-employed person earning less than stated amount
Part 2
Work account levy
8Calculation of Work Account levy payable by employers and private domestic workers
9Calculation of Work Account levy payable by self-employed persons
10Work Account levy subject to adjustments
Part 3
Persons purchasing compensation
11Application of this Part
12Corporation to determine compensation levy
13Base compensation levy
14Non-abatement part
15Self-employed person must pay either compensation levy or Work Account levy
Part 4
Upward adjustments to Work Account levy based on employers’ safety management practices
16Auditors
17Upward adjustments
18Basis of upward adjustments
19Further audits after upward adjustment
20Application of upward adjustment to levy
21Administration of upward adjustments
Part 5
Miscellaneous
22Collection of Work Account levy
23Interest rate on Work Account levy overpaid
24Levy exclusive of GST
25Amounts of levy exempt from payment
26Continuation of adjustments
27Revocation and savings
Schedule 1
Classifications and Work Account levy rates from 1 April 2022
Schedule 2
Classifications and Work Account levy rates from 1 April 2023
Schedule 3
Classifications and Work Account levy rates from 1 April 2024
Schedule 4
Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2022
Schedule 5
Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2023
Schedule 6
Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2024
Explanatory note
Administrative Information

Regulations

1 Title

These regulations are the Accident Compensation (Work Account Levies) Regulations 2022.

2 Commencement

These regulations come into force on 1 April 2022.

Part 1 Preliminary provisions

3 Interpretation

(1)

In these regulations, unless the context otherwise requires,—

chief executive means the chief executive of the Corporation

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

compensation levy means the levy payable by shareholder-employees and self-employed persons to purchase and maintain weekly compensation under sections 190 and 208 of the Act respectively, calculated by the Corporation under regulation 12

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

upward audit, in relation to an employer, means an audit of the employer’s safety management practices conducted on the basis described in regulation 18

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

Work Account levy means the levy payable by—

(a)

an employer under section 168 of the Act:

(b)

a private domestic worker under section 168A of the Act:

(c)

a self-employed person under section 168B of the Act.

(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.

4 Schedules classify industries

(1)

Schedules 1 to 6—

(a)

list industries or risk classes (classification units); and

(b)

assign a classification unit number to each industry or risk class listed; and

(c)

specify, as the case may be,—

(i)

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

(ii)

the compensation levy for each classification unit.

(2)

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

5 Periods to which levy relates

(1)

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

(a)

the tax year starting on 1 April 2022 and ending on the close of 31 March 2023; and

(b)

the tax year starting on 1 April 2023 and ending on the close of 31 March 2024; and

(c)

the tax year starting on 1 April 2024 and ending on the close of 31 March 2025; and

(d)

any tax year starting on or after 1 April 2025.

(2)

Schedules 1 and 4 prescribe the Work Account levy and the compensation levy rates for the tax year starting on 1 April 2022.

(3)

Schedules 2 and 5 prescribe the Work Account levy and the compensation levy rates for the tax year starting on 1 April 2023.

(4)

Schedules 3 and 6 prescribe the Work Account levy and the compensation levy rates for the tax year starting on 1 April 2024 and any later tax year.

6 Maximum earnings on which levy payable

(1)

The maximum amounts of earnings on which the Work Account levy is payable by an employer in respect of any 1 employee, or by a private domestic worker, are—

(a)

$136,544 in the 2022/23 tax year; and

(b)

$139,384 in the 2023/24 tax year; and

(c)

$142,283 in the 2024/25 tax year and any tax year starting on or after 1 April 2025.

(2)

The maximum amounts of self-employed earnings on which a Work Account levy or compensation levy is payable by a self-employed person are—

(a)

$136,544 in the 2022/23 tax year; and

(b)

$139,384 in the 2023/24 tax year; and

(c)

$142,283 in the 2024/25 tax year and any tax year starting on or after 1 April 2025.

7 Minimum levy to be paid by self-employed person earning less than stated amount

(1)

This regulation applies to a self-employed person who worked for an average of more than 30 hours a week, whether or not as an employee, and—

(a)

in the 2022/23 tax year earned less than $42,465:

(b)

in the 2023/24 tax year earned less than $43,349:

(c)

in the 2024/25 tax year, or any later tax year, earned less than $44,250.

(2)

The Work Account levy payable by the person must be calculated using the formula set out in regulation 9.

Part 2 Work account levy

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

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

(c ÷ 100) × d

where—

c

is,—

(a)

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

(b)

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

d

is the rate for the Work Account levy in Schedule 1, 2, or 3 (as relevant) that applies to the classification unit in which the employer or private domestic worker is classified.

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

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

(c ÷ 100) × d

where—

c

is—

(a)

the amount of earnings derived by the self-employed person as a self-employed person in the tax year prescribed in regulation 5(1)(a), (b), (c), or (d), whichever applies; or

(b)

if regulation 7(1) applies,—

(i)

for the 2022/23 tax year, $42,465 minus the earnings received by the person as an employee in that tax year:

(ii)

for the 2023/24 tax year, $43,349 minus the earnings received by the person as an employee in that tax year:

(iii)

for the 2024/25 tax year, and any later tax year, $44,250 minus the earnings received by the person as an employee in that tax year

d

is the rate for the Work Account levy in Schedule 1, 2, or 3 (as relevant) that applies to the classification unit in which the self-employed person is classified.

10 Work Account levy subject to adjustments

The Work Account levy payable by—

(a)

an employer is subject to any upward adjustments under Part 4; and

(b)

an employer, a self-employed person, or a private domestic worker is subject to any adjustments under Part 1 or 2 of the Accident Compensation (Experience Rating) Regulations 2022.

Part 3 Persons purchasing compensation

11 Application of this Part

This Part applies to—

(a)

a self-employed person who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 of the Act; and

(b)

a shareholder-employee who purchases weekly compensation from, and enters into an agreement with, the Corporation under section 190 of the Act.

12 Corporation to determine compensation levy

(1)

The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 4, 5, or 6 (as relevant) for the classification unit in which the person is classified.

(2)

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

g + h

where—

g

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

h

is either—

(a)

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

(b)

zero, if regulation 14 does not apply.

(3)

The compensation levy payable by a person under subclause (1) is subject to any adjustments under Part 1 of the Accident Compensation (Experience Rating) Regulations 2022.

13 Base compensation levy

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

(j × k) ÷ 100

where—

j

is the agreed level of compensation purchased by the person under section 208 of the Act, adjusted to an annual equivalent figure

k

is the appropriate levy rate stated in Schedule 4, 5, or 6 (as relevant).

14 Non-abatement part

(1)

This regulation applies only to a person to whom this Part applies who purchases weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in circumstances set out in the agreement.

(2)

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

(j × p) ÷ 100

where—

j

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

p

is the appropriate non-abatement part rate stated in Schedule 4, 5, or 6 (as relevant).

15 Self-employed person must pay either compensation levy or Work Account levy

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

Part 4 Upward adjustments to Work Account levy based on employers’ safety management practices

16 Auditors

(1)

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

(2)

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

17 Upward adjustments

(1)

The Corporation must make an upward adjustment of 50% if an upward audit discloses that an employer’s safety management practices fail to meet the standard required by the upward audit tool approved for the purposes of this Part.

(2)

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

(3)

The following decisions are decisions of the Corporation:

(a)

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

(b)

a decision under section 180(2) of the Act to adjust an employer’s Work Account levy upward without the completion of an audit.

18 Basis of upward adjustments

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

(a)

at a worksite or worksites selected by the Corporation; and

(b)

on a reasonable day or on reasonable days determined by the Corporation; and

(c)

by an auditor chosen by the Corporation; and

(d)

in accordance with the upward audit tool.

19 Further audits after upward adjustment

(1)

If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the employer to be conducted in every later tax year until an upward audit discloses that the employer’s safety management practices meet the standard required by the upward audit tool.

(2)

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

(a)

the seriousness of the risks faced by the employer’s employees; and

(b)

how much time the employer reasonably needs to address problems with the employer’s safety management practices identified in the most recent upward audit.

(3)

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

20 Application of upward adjustment to levy

(1)

If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the Work Account levy payable by the employer—

(a)

for that tax year; and

(b)

for each following tax year in which—

(i)

an upward audit discloses that the employer’s safety management practices fail to meet the standard required by the upward audit tool; or

(ii)

no upward audit of the employer is conducted.

(2)

If in any tax year an audit under regulation 19 discloses that an employer’s safety management practices meet the standard required by the upward audit tool, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.

21 Administration of upward adjustments

(1)

If in any tax year, after an employer has paid the Work Account levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regulation 19 discloses that the employer’s safety management practices meet the standard required by the upward audit tool, the Corporation—

(a)

must pay the amount of the upward adjustment to the employer—

(i)

if the employer so requests; and

(ii)

if, after the adjustment, the employer’s account is more than $100 in credit; or

(b)

must credit the amount of the adjustment to the employer’s account to be offset against payment of the Work Account levy for the next period.

(2)

The Corporation may adjust the amount of monthly instalments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjustment under regulation 20.

Part 5 Miscellaneous

22 Collection of Work Account levy

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

23 Interest rate on Work Account levy overpaid

The interest rate payable on amounts that are refundable to employers under section 173(2)(a) of the Act is 2.21% per year.

24 Levy exclusive of GST

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

25 Amounts of levy exempt from payment

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

(a)

in the case of an employer or a private domestic worker, at $20; and

(b)

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

26 Continuation of adjustments

(1)

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

(a)

the Corporation has made an upward adjustment under the regulations revoked by regulation 27 or any corresponding revoked regulations made under the Act; and

(b)

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

(2)

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

27 Revocation and savings

(1)

The Accident Compensation (Work Account Levies) Regulations 2019 (LI 2019/37) are revoked.

(2)

Despite subclause (1), the regulations specified in that subclause continue to apply with respect to the period starting on 1 April 2019 and ending on the close of 31 March 2022 as if they had not been revoked.

Schedule 1 Classifications and Work Account levy rates from 1 April 2022

rr 4, 5, 8, 9

Classification unit numberClassification unitLevy rate per $100 of earnings ($)
57100Accommodation0.52
78420Accounting services0.03
25491Adhesive manufacturing0.30
78693Administrative services (not elsewhere classified)0.19
84400Adult, community, and other education (not elsewhere classified)0.24
78510Advertising services0.15
86130Aged care residential services1.06
46110Agricultural and construction machinery wholesaling0.60
28610Agricultural machinery and equipment manufacturing1.13
45190Agricultural product wholesaling (not elsewhere classified)0.46
02190Agriculture and fishing support services (not elsewhere classified)1.73
42330Air conditioning and heating services0.89
64050Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 1151.62
64040Air operations under Civil Aviation Rules Part 133 or 1351.62
02130Air operations under Civil Aviation Rules Part 1371.62
64010Air transport under Civil Aviation Rules Part 121, 125, or 1290.35
28240Aircraft manufacturing and repair services0.27
66300Airport operations and air transport support services (not elsewhere classified)0.35
86390Allied health services (not elsewhere classified)0.21
93410Alpine and white water recreation activities2.68
27210Alumina production0.79
27310Aluminium rolling, drawing, and extruding0.97
27220Aluminium smelting0.79
86330Ambulance services1.06
93400Amusement and other recreation activities (not elsewhere classified)0.54
93300Amusement parks and centres operation0.54
52520Antique and used goods retailing0.61
01150Apple and pear growing0.91
84330Apprenticeship co-ordinators employing apprentices0.61
27420Architectural aluminium product manufacturing0.97
78210Architectural services0.11
84600Arts education0.24
53230Automotive body, paint, and interior repair and maintenance0.80
28130Automotive electrical components manufacturing0.27
53220Automotive electrical services0.80
53290Automotive repair and maintenance (not elsewhere classified)0.80
75190Auxiliary finance and investment services (not elsewhere classified)0.07
75200Auxiliary insurance services0.07
21640Bakery product manufacturing (non-factory-based)0.59
73210Banking0.07
25490Basic chemical product manufacturing (not elsewhere classified)0.30
25350Basic inorganic chemical manufacturing0.19
27290Basic non-ferrous metal manufacturing (not elsewhere classified)0.79
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)0.79
25340Basic organic chemical manufacturing0.30
25360Basic polymer manufacturing (not elsewhere classified)0.71
01250Beef cattle farming1.82
01593Beekeeping1.44
21820Beer manufacturing0.36
01192Berry fruit growing0.91
21630Biscuit manufacturing (factory-based)0.86
28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)1.26
27692Boiler, tank, and other heavy-gauge metal container manufacturing1.25
47940Book and magazine wholesaling0.23
24230Book publishing0.07
21610Bread manufacturing (factory-based)0.77
42220Bricklaying services2.17
95300Brothel-keeping, massage parlour, and prostitution services0.44
42342Building installation services (not elsewhere classified)1.93
73220Building society operation0.07
96210Business and professional association services0.13
91230Cable and other subscription programming0.11
57300Cafes and restaurants0.39
21620Cake and pastry manufacturing (factory-based)0.86
78692Call centre operation0.13
53110Car retailing (including associated vehicle servicing)0.40
46210Car wholesaling0.23
42420Carpentry services1.93
93220Casino operation0.45
51270Catering services (including on-hired hospitality staff)0.39
26310Cement and lime manufacturing1.24
73100Central banking0.07
81110Central government administration (not elsewhere classified)0.07
26290Ceramic product manufacturing (not elsewhere classified)1.77
45120Cereal grain wholesaling0.60
21520Cereal, pasta, and baking-mix manufacturing0.77
21290Cheese and other dairy product manufacturing (not elsewhere classified)0.70
87100Childcare services0.48
86360Chiropractic and osteopathic services0.21
21900Cigarette and tobacco product manufacturing0.36
01191Citrus fruit growing0.91
26210Clay brick manufacturing1.24
25450Cleaning-compound manufacturing0.36
78660Cleaning services and facilities management (not elsewhere classified)1.01
52620Clothing and footwear repair0.24
47220Clothing and footwear wholesaling0.23
22420Clothing manufacturing0.48
52210Clothing retailing0.29
57400Clubs (hospitality)0.52
11010Coal mining0.87
63020Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)1.01
63010Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)1.01
84230Combined primary and secondary education0.18
46220Commercial vehicle wholesaling0.60
28420Communications equipment manufacturing0.15
86340Community health centre operation0.21
96291Community-based, multi-functional activities (not elsewhere classified)0.44
52341Computer and computer peripherals retailing0.24
46130Computer and computer peripherals wholesaling0.16
28410Computer and electronic office equipment manufacturing0.15
78340Computer systems design and related services0.03
26350Concrete product manufacturing1.24
42210Concreting services1.93
21720Confectionery manufacturing0.70
14190Construction material mining (not elsewhere classified)0.87
42590Construction services (not elsewhere classified)1.93
42595Construction services and property developers – all trades subcontracted 0.43
23390Converted paper product manufacturing (not elsewhere classified)0.92
27230Copper, silver, lead, and zinc smelting and refining0.79
78560Corporate head office management services0.11
96320Correctional and detention services1.29
23330Corrugated paperboard and paperboard container manufacturing0.36
25460Cosmetic and toiletry preparation manufacturing0.36
71120Courier pick-up and delivery services1.51
52591Craft and gift retailing (not elsewhere classified)0.23
92420Creative artists, musicians, writers, and performers0.45
78691Credit reporting and debt collection services0.13
73230Credit union operation0.07
01690Crop growing (not elsewhere classified)0.91
21130Cured meat and smallgoods manufacturing1.45
66440Customs and shipping agents and freight-forwarding services (no handling of goods)0.12
22210Cut and sewn textile product manufacturing0.48
01300Dairy cattle farming2.27
47130Dairy produce wholesaling0.90
78310Data processing and web-hosting services0.06
01530Deer farming1.44
82000Defence0.52
86230Dental services0.11
52100Department stores0.39
73290Depository financial intermediation (not elsewhere classified)0.07
95270Diet and weight-reduction centre operation0.44
24233Directory and mailing-list publishing0.07
78630Document preparation services0.13
93112Dog racing activities1.04
28510Domestic appliance manufacturing (not elsewhere classified)0.27
52610Domestic appliance repair and maintenance0.80
84700Educational support services0.13
28520Electric cable and wire manufacturing0.27
28540Electric lighting equipment manufacturing0.27
52342Electrical and electronic goods retailing (not elsewhere classified)0.24
46150Electrical and electronic goods wholesaling (not elsewhere classified)0.16
28590Electrical equipment manufacturing (not elsewhere classified)0.27
42320Electrical services (including telecommunication services within buildings)0.66
52340Electrical, electronic, and gas appliance retailing0.39
36130Electricity generation (not elsewhere classified)0.13
36101Electricity line-system operation0.73
78330Electronic (except domestic appliance) and precision equipment repair and maintenance0.24
28490Electronic equipment manufacturing (not elsewhere classified)0.27
78320Electronic information storage services0.06
78610Employment placement and recruitment services (no on-hired staff)0.13
36103Energy and services utilities operation (excluding construction, maintenance, and plant operation)0.13
78230Engineering design and engineering consulting services0.11
52350Entertainment media retailing0.23
25410Explosives manufacturing0.30
27690Fabricated metal product manufacturing (not elsewhere classified)1.25
25310Fertiliser manufacturing0.71
75110Financial asset broking services0.07
73400Financial asset investing0.07
42341Fire and security alarm installation services0.89
96330Fire protection and other emergency services (except police and ambulance services)1.20
52592Firewood, coal, and coke retailing1.40
47140Fish and seafood wholesaling0.90
04130Fish trawling, seining, and netting (including processing on board)2.61
04190Fishing (not elsewhere classified)2.61
28670Fixed space heating, cooling, and ventilation equipment manufacturing0.55
52320Floor-covering retailing0.61
01120Floriculture production0.91
52540Flower retailing0.23
28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)0.55
46190Food and other specialised industrial machinery and equipment wholesaling0.49
21790Food product manufacturing (not elsewhere classified)0.86
22500Footwear manufacturing0.48
52220Footwear retailing0.29
81300Foreign government representation0.07
03021Forest product and moss gathering and processing1.73
03010Forestry2.58
03030Forestry support services (excluding tree cutting and felling)2.58
36110Fossil fuel electricity generation0.13
91220Free-to-air television broadcasting0.11
66420Freight-forwarding services and customs and shipping agents (including handling of goods)0.87
51210Fresh meat, fish, and poultry retailing0.59
01190Fruit and tree nut growing (not elsewhere classified)0.91
21300Fruit and vegetable processing0.88
51220Fruit and vegetable retailing0.59
47150Fruit and vegetable wholesaling0.60
95240Funeral, crematorium, and cemetery services0.44
47320Furniture and floor-coverings wholesaling0.46
29290Furniture manufacturing (not elsewhere classified)0.72
52310Furniture retailing0.61
93290Gambling activities (not elsewhere classified)0.20
52530Garden supplies retailing0.61
95250Gardening and turf management services1.93
36200Gas supply0.73
74220General insurance0.07
86210General practice medical services0.08
26100Glass and glass product manufacturing1.24
42450Glazing services1.93
13140Gold ore mining0.87
95190Goods and equipment rental and hiring (not elsewhere classified)0.68
01220Grain and sheep or grain and beef cattle farming1.82
01210Grain growing0.91
21510Grain mill product manufacturing1.45
67010Grain storage services0.82
01140Grape growing0.91
14110Gravel and sand quarrying0.87
47190Grocery wholesaling (not elsewhere classified)0.60
47191Grocery wholesaling—multiple product ranges0.60
95260Hairdressing and beauty services0.44
52330Hardware and building supplies retailing0.61
45390Hardware goods wholesaling (not elsewhere classified)0.48
93130Health and fitness centres and gymnasia operation0.54
86391Health care services (not elsewhere classified)0.21
74210Health insurance0.07
41220Heavy and civil engineering construction (not elsewhere classified)1.19
77430Heavy machinery and scaffolding rental and hiring1.38
84310Higher education (undergraduate and postgraduate courses)0.12
42101Hire of construction machinery and cranes with operator1.93
77301Holder investor farms and livestock0.68
93111Horse and dog racing administration and track operation0.54
01520Horse farming and horse agistment2.68
93113Horse racing activities—harness racing2.68
93115Horse racing activities—harness racing—drivers2.68
93110Horse racing activities—thoroughbred and other (not elsewhere classified)5.79
93114Horse racing activities—thoroughbred racing—jockeys5.79
02195Horticultural contracting and labour supply services0.91
86110Hospitals (except psychiatric hospitals)0.49
41110House construction1.68
52331Houseware retailing0.39
25430Human pharmaceutical and medicinal product manufacturing0.36
02200Hunting and trapping2.58
36120Hydroelectricity generation0.13
21220Ice cream manufacturing0.70
45230Industrial and agricultural chemical product wholesaling0.23
25320Industrial gas manufacturing0.19
92110Information services (not elsewhere classified)0.06
63030Inland water transport (except passenger-only)1.01
51110In-store retail support services0.42
96290Interest group services (not elsewhere classified)0.13
24232Internet publishing and broadcasting0.07
71240Internet service providers and web-search portals0.08
61210Interurban and rural bus transport0.88
78640Investigation and security services0.77
27120Iron and steel casting0.92
27121Iron and steel forging0.92
13110Iron ore mining0.87
27110Iron smelting and steel manufacturing0.92
29410Jewellery and silverware manufacturing0.15
47920Jewellery and watch wholesaling0.16
81200Justice0.12
47390Kitchenware and diningware wholesaling0.46
01170Kiwifruit growing0.91
22390Knitted product manufacturing0.48
96220Labour association services0.13
86131Labour supply services (nursing, medical, and dental)0.88
78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)0.67
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)1.13
78620Labour supply services (on-hired staff—office workers only)0.13
41222Land development and subdivision1.60
42510Landscape construction services1.93
95210Laundry and dry-cleaning services0.78
22620Leather and leather substitute goods manufacturing0.48
22611Leather tanning, fellmongery, and fur dressing1.60
78410Legal services0.03
92100Libraries and archives0.11
74110Life insurance0.07
28650Lifting and material-handling equipment manufacturing0.55
04150Line fishing (including processing on board)2.61
47170Liquor and tobacco product wholesaling0.23
51230Liquor retailing0.59
01590Livestock farming (not elsewhere classified)1.44
81130Local government administration (not elsewhere classified)0.18
23110Log sawmilling1.58
03020Logging2.58
93210Lottery operation0.20
28640Machine tool and parts manufacturing0.55
28690Machinery and equipment manufacturing (not elsewhere classified)1.13
28680Machinery and equipment repair and maintenance (not elsewhere classified)0.80
24221Magazine and other periodical publishing0.07
78550Management services and related consulting services0.11
52230Manchester and textile goods retailing (not elsewhere classified)0.61
29490Manufacturing (not elsewhere classified)0.72
52450Marine equipment retailing0.37
78530Market research and statistical services0.07
29230Mattress manufacturing0.72
21111Meat and food inspection services0.77
21110Meat processing2.39
47110Meat, poultry, and smallgoods wholesaling0.90
28320Medical and surgical equipment and prosthetics manufacturing0.15
45220Metal and mineral wholesaling0.97
27510Metal container manufacturing (not elsewhere classified)0.61
29220Metal furniture manufacturing0.55
13190Metal ore mining (not elsewhere classified)0.87
27430Metal roof and guttering manufacturing (except aluminium)1.03
86132Midwifery services0.49
21210Milk and cream processing0.70
15130Mineral exploration0.87
13150Mineral sand mining0.87
28620Mining and construction machinery manufacturing1.13
14200Mining and quarrying (not elsewhere classified)0.87
15200Mining support services (not elsewhere classified)0.87
91120Motion picture and video distribution0.11
91110Motion picture and video production and other motion picture and video activities (not elsewhere classified)0.45
91130Motion picture exhibition0.45
53120Motor cycle retailing (including associated vehicle servicing)0.37
77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)1.38
28120Motor vehicle body and trailer manufacturing1.13
46240Motor vehicle dismantling and used-part wholesaling1.27
28110Motor vehicle manufacturing0.94
46230Motor vehicle new-part wholesaling0.37
28190Motor vehicle parts manufacturing (not elsewhere classified)0.94
53140Motor vehicle parts retailing0.37
92200Museum operation0.20
01692Mushroom growing0.91
92510Music and other sound recording activities (not elsewhere classified)0.45
24234Music publishing0.07
25590Natural rubber product manufacturing0.48
22140Natural textile manufacturing0.69
92390Nature reserve and conservation park operation0.91
52430Newspaper and new and used book retailing0.23
24211Newspaper publishing0.07
73300Non-depository financing0.07
27330Non-ferrous metal casting and forging0.79
77300Non-financial assets leasing and investment (including franchisors)0.16
26400Non-metallic mineral product manufacturing (not elsewhere classified)1.24
41130Non-residential building construction1.46
77120Non-residential property operators0.43
01110Nursery production0.91
27630Nut, bolt, screw, and rivet manufacturing0.79
78540Office administrative services0.19
04210Offshore aquaculture1.73
21400Oil and fat manufacturing0.88
12000Oil and gas extraction0.19
01180Olive growing0.91
36102On-selling electricity and electricity market operation0.13
04220Onshore aquaculture1.73
86320Optometry and optical dispensing0.08
78670Packaging services0.70
25420Paint and coatings manufacturing0.30
42440Painting and decorating services1.81
23340Paper bag and sack manufacturing0.36
47950Paper product wholesaling0.23
24110Paper stationery manufacturing0.36
66110Parking services0.44
87292Parole or probationary services0.12
77410Passenger car and minibus rental and hiring0.68
86310Pathology and diagnostic imaging services0.21
92410Performing arts operation0.45
92520Performing arts venue operation0.45
52560Personal accessories retailing (not elsewhere classified)0.23
95290Personal services (not elsewhere classified)0.44
78650Pest control services (except agricultural and forestry)1.01
25440Pesticide manufacturing0.36
25200Petroleum and coal product manufacturing (not elsewhere classified)0.71
15110Petroleum and natural gas exploration0.87
53210Petroleum fuel retailing (including associated vehicle servicing)0.37
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.23
25100Petroleum refining and petroleum fuel manufacturing0.19
47960Pharmaceutical and toiletry goods wholesaling0.23
52510Pharmaceutical, cosmetic, and toiletry goods retailing0.12
95220Photographic film processing0.12
28310Photographic, optical, and ophthalmic equipment manufacturing0.15
86350Physiotherapy services0.21
01510Pig farming1.44
65010Pipeline transport0.19
26320Plaster and gypsum product manufacturing1.24
42410Plastering and ceiling services1.93
45391Plumbing goods wholesaling0.46
42310Plumbing services1.40
96310Police services0.49
25630Polymer film and sheet packaging material manufacturing0.72
25650Polymer foam product manufacturing0.72
25661Polymer product manufacturing (not elsewhere classified)0.72
66230Port and water transport terminal operations1.01
71110Postal services1.51
91111Post-production and digital visual effects services0.11
21795Potato crisps and corn crisps manufacturing0.36
01420Poultry farming (eggs)1.57
01410Poultry farming (meat)1.57
21120Poultry processing1.45
04120Prawn fishing2.61
29110Prefabricated metal building manufacturing1.25
29190Prefabricated wooden building manufacturing1.40
21740Prepared animal and bird feed manufacturing0.86
84100Preschool education0.48
84210Primary education0.18
24120Printing0.37
24130Printing support services0.37
97000Private households employing staff0.44
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.15
46120Professional and scientific goods wholesaling0.16
95230Professional photographic services0.15
78291Professional, scientific, and technical services (not elsewhere classified)0.40
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)0.49
96360Public order and safety services (not elsewhere classified)0.18
24231Publishing (not elsewhere classified) (except software, music, and Internet)0.07
57200Pubs, taverns, and bars0.52
23310Pulp, paper, and paperboard manufacturing0.36
28660Pump and compressor manufacturing0.55
91210Radio broadcasting0.11
62000Rail freight transport0.88
62100Rail passenger transport0.88
28230Railway rolling stock manufacturing and repair services1.13
26330Ready-mixed concrete manufacturing1.77
77200Real estate services0.16
23220Reconstituted wood product manufacturing0.92
96400Regulatory services (licensing and inspection) (not elsewhere classified)0.18
96100Religious organisations and services0.13
52690Repair and maintenance (not elsewhere classified)0.24
24300Reproduction of recorded media0.15
41120Residential building construction (not elsewhere classified)1.46
87220Residential care services (not elsewhere classified)1.06
77110Residential property operators0.43
87222Residential refuge operation0.21
71111Retail postal services0.23
52590Retailing (not elsewhere classified)0.39
87211Retirement village operation (with rest home or hospital facilities)1.06
87210Retirement village operation (without rest home or hospital facilities)1.06
25610Rigid and semi-rigid polymer product manufacturing0.72
41210Road and bridge construction1.22
61100Road freight transport2.15
04110Rock lobster and crab fishing or potting2.61
42230Roofing services2.17
22230Rope, cordage, and twine manufacturing0.69
23391Sanitary paper product manufacturing0.92
66500Scenic and sightseeing transport (excluding aviation)1.01
78100Scientific research services0.08
78290Scientific testing and analysis services0.40
21730Seafood processing (other than on board vessels)1.45
84220Secondary education0.18
37020Sewerage and drainage services0.73
02120Shearing services2.39
01230Sheep and beef cattle farming1.82
01240Sheep farming1.82
27590Sheet metal product manufacturing (except metal structural and container products)1.03
28210Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)1.06
13170Silver, lead, and zinc ore mining0.87
42100Site preparation services1.60
87290Social assistance services (not elsewhere classified)0.88
21810Soft drink, cordial, and syrup manufacturing0.36
24235Software publishing0.07
96350Solid waste collection services1.83
78520Specialised design services (not elsewhere classified)0.11
51290Specialised food retailing (not elsewhere classified)0.59
86220Specialist medical services0.08
84240Specialist school education0.18
21840Spirit manufacturing0.36
52410Sport and camping equipment retailing0.23
93192Sport and physical recreation—boating or yachting0.67
93190Sport and physical recreation—community (not elsewhere classified)0.54
93174Sport and physical recreation—community cricket1.96
93170Sport and physical recreation—community rugby1.04
93171Sport and physical recreation—community rugby league0.54
93193Sport and physical recreation—cycling0.54
93195Sport and physical recreation—golf0.54
93197Sport and physical recreation—motorcycling5.79
93198Sport and physical recreation—motor racing2.13
93199Sport and physical recreation—netball1.04
93194Sport and physical recreation—professional cricket2.68
93180Sport and physical recreation—professional rugby5.79
93181Sport and physical recreation—professional rugby league5.79
93175Sport and physical recreation—professional sport (not elsewhere classified)5.79
93182Sport and physical recreation—snow skiing1.04
93184Sport and physical recreation—softball or baseball0.54
93185Sport and physical recreation—squash or badminton0.54
93186Sport and physical recreation—swimming0.54
93187Sport and physical recreation—tennis0.54
93188Sport and physical recreation—waterskiing0.54
93196Sporting and recreational equine activities (not elsewhere classified)4.54
84500Sports and physical recreation instruction0.54
93120Sports and physical recreation venues, grounds, and facilities operation0.54
27620Spring and wire product manufacturing0.61
52460Stationery goods retailing0.23
27130Steel pipe and tube manufacturing0.92
66210Stevedoring services2.03
01160Stone fruit growing0.91
27490Structural metal product manufacturing (not elsewhere classified)1.77
42240Structural steel erection services2.17
27410Structural steel fabricating1.77
21710Sugar manufacturing0.70
74120Superannuation funds0.07
51100Supermarket and grocery stores0.59
27640Surface coating and finishing1.25
78220Surveying and mapping services0.11
25330Synthetic resin and synthetic rubber manufacturing0.71
22120Synthetic textile manufacturing0.69
51250Takeaway food services0.39
61231Taxi and Other Vehicle Scheduling Operations0.13
61230Taxi and road transport (not elsewhere classified)0.88
84320Technical and vocational education and training0.12
46160Telecommunication goods wholesaling0.16
71230Telecommunications services (not elsewhere classified)0.08
22290Textile finishing and textile product manufacturing (not elsewhere classified)0.48
22220Textile floor-covering manufacturing0.69
47210Textile product wholesaling0.23
42430Tiling and carpeting services1.93
23130Timber resawing and dressing1.58
45310Timber wholesaling1.40
52420Toy and game retailing0.39
47930Toy and sporting goods wholesaling0.16
29420Toy, sporting, and recreational product manufacturing0.72
47991Trading – commission-based or excluding storage and handling of goods0.17
53130Trailer and motor vehicle retailing (not elsewhere classified)0.37
46221Trailer and motor vehicle wholesaling (not elsewhere classified)0.37
65090Transport (not elsewhere classified)0.87
28290Transport equipment manufacturing (not elsewhere classified)0.94
66190Transport support services (not elsewhere classified)0.87
66410Travel agency and tour arrangement services0.12
01111Turf growing0.91
25510Tyre manufacturing0.48
53240Tyre retailing1.27
61220Urban bus transport0.88
41221Utility and communications network construction and maintenance services0.73
01130Vegetable growing0.91
23210Veneer and plywood manufacturing1.40
25431Veterinary pharmaceutical and medicinal product manufacturing0.36
86400Veterinary services0.40
95110Video and other electronic media rental and hiring0.23
67090Warehousing and storage services (not elsewhere classified)0.82
96380Waste collection services (not elsewhere classified)1.83
96370Waste remediation and materials recovery services1.83
96340Waste treatment and disposal services1.83
52550Watch and jewellery retailing0.23
63031Water passenger transport (river, lake, or harbour)1.01
37010Water supply0.73
66290Water transport support services (not elsewhere classified)1.01
28511Whiteware appliance manufacturing0.27
47990Wholesaling (not elsewhere classified)0.42
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)0.36
71200Wired telecommunications network operation0.08
71210Wireless telecommunications network operation (not elsewhere classified)0.08
23120Wood chipping1.58
23290Wood product manufacturing (not elsewhere classified)1.40
29210Wooden furniture and upholstered seat manufacturing0.72
23230Wooden structural fittings and components manufacturing1.40
22110Wool scouring1.60
45111Wool wholesaling0.23
92310Zoological and botanic gardens operation0.91

Schedule 2 Classifications and Work Account levy rates from 1 April 2023

rr 4, 5, 8

Classification unit numberClassification unitLevy rate per $100 of earnings ($)
57100Accommodation0.52
78420Accounting services0.03
25491Adhesive manufacturing0.30
78693Administrative services (not elsewhere classified)0.19
84400Adult, community, and other education (not elsewhere classified)0.24
78510Advertising services0.15
86130Aged care residential services1.06
46110Agricultural and construction machinery wholesaling0.60
28610Agricultural machinery and equipment manufacturing1.13
45190Agricultural product wholesaling (not elsewhere classified)0.46
02190Agriculture and fishing support services (not elsewhere classified)1.72
42330Air conditioning and heating services0.89
64050Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 1151.61
64040Air operations under Civil Aviation Rules Part 133 or 1351.61
02130Air operations under Civil Aviation Rules Part 1371.61
64010Air transport under Civil Aviation Rules Part 121, 125, or 1290.35
28240Aircraft manufacturing and repair services0.27
66300Airport operations and air transport support services (not elsewhere classified)0.35
86390Allied health services (not elsewhere classified)0.21
93410Alpine and white water recreation activities2.66
27210Alumina production0.79
27310Aluminium rolling, drawing, and extruding0.97
27220Aluminium smelting0.79
86330Ambulance services1.06
93400Amusement and other recreation activities (not elsewhere classified)0.54
93300Amusement parks and centres operation0.54
52520Antique and used goods retailing0.61
01150Apple and pear growing0.91
84330Apprenticeship co-ordinators employing apprentices0.61
27420Architectural aluminium product manufacturing0.97
78210Architectural services0.11
84600Arts education0.24
53230Automotive body, paint, and interior repair and maintenance0.80
28130Automotive electrical components manufacturing0.27
53220Automotive electrical services0.80
53290Automotive repair and maintenance (not elsewhere classified)0.80
75190Auxiliary finance and investment services (not elsewhere classified)0.07
75200Auxiliary insurance services0.07
21640Bakery product manufacturing (non-factory-based)0.59
73210Banking0.07
25490Basic chemical product manufacturing (not elsewhere classified)0.30
25350Basic inorganic chemical manufacturing0.18
27290Basic non-ferrous metal manufacturing (not elsewhere classified)0.79
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)0.79
25340Basic organic chemical manufacturing0.30
25360Basic polymer manufacturing (not elsewhere classified)0.71
01250Beef cattle farming1.81
01593Beekeeping1.44
21820Beer manufacturing0.36
01192Berry fruit growing0.91
21630Biscuit manufacturing (factory-based)0.86
28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)1.26
27692Boiler, tank, and other heavy-gauge metal container manufacturing1.25
47940Book and magazine wholesaling0.23
24230Book publishing0.07
21610Bread manufacturing (factory-based)0.77
42220Bricklaying services2.16
95300Brothel-keeping, massage parlour, and prostitution services0.44
42342Building installation services (not elsewhere classified)1.92
73220Building society operation0.07
96210Business and professional association services0.12
91230Cable and other subscription programming0.11
57300Cafes and restaurants0.39
21620Cake and pastry manufacturing (factory-based)0.86
78692Call centre operation0.13
53110Car retailing (including associated vehicle servicing)0.40
46210Car wholesaling0.23
42420Carpentry services1.92
93220Casino operation0.45
51270Catering services (including on-hired hospitality staff)0.39
26310Cement and lime manufacturing1.24
73100Central banking0.07
81110Central government administration (not elsewhere classified)0.07
26290Ceramic product manufacturing (not elsewhere classified)1.76
45120Cereal grain wholesaling0.60
21520Cereal, pasta, and baking-mix manufacturing0.77
21290Cheese and other dairy product manufacturing (not elsewhere classified)0.70
87100Childcare services0.48
86360Chiropractic and osteopathic services0.21
21900Cigarette and tobacco product manufacturing0.36
01191Citrus fruit growing0.91
26210Clay brick manufacturing1.24
25450Cleaning-compound manufacturing0.36
78660Cleaning services and facilities management (not elsewhere classified)1.01
52620Clothing and footwear repair0.22
47220Clothing and footwear wholesaling0.23
22420Clothing manufacturing0.48
52210Clothing retailing0.29
57400Clubs (hospitality)0.52
11010Coal mining0.87
63020Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)1.01
63010Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)1.01
84230Combined primary and secondary education0.18
46220Commercial vehicle wholesaling0.60
28420Communications equipment manufacturing0.15
86340Community health centre operation0.21
96291Community-based, multi-functional activities (not elsewhere classified)0.44
52341Computer and computer peripherals retailing0.23
46130Computer and computer peripherals wholesaling0.16
28410Computer and electronic office equipment manufacturing0.15
78340Computer systems design and related services0.03
26350Concrete product manufacturing1.24
42210Concreting services1.92
21720Confectionery manufacturing0.70
14190Construction material mining (not elsewhere classified)0.87
42590Construction services (not elsewhere classified)1.92
42595Construction services and property developers – all trades subcontracted 0.43
23390Converted paper product manufacturing (not elsewhere classified)0.95
27230Copper, silver, lead, and zinc smelting and refining0.79
78560Corporate head office management services0.11
96320Correctional and detention services1.48
23330Corrugated paperboard and paperboard container manufacturing0.35
25460Cosmetic and toiletry preparation manufacturing0.36
71120Courier pick-up and delivery services1.50
52591Craft and gift retailing (not elsewhere classified)0.23
92420Creative artists, musicians, writers, and performers0.45
78691Credit reporting and debt collection services0.13
73230Credit union operation0.07
01690Crop growing (not elsewhere classified)0.91
21130Cured meat and smallgoods manufacturing1.45
66440Customs and shipping agents and freight-forwarding services (no handling of goods)0.12
22210Cut and sewn textile product manufacturing0.48
01300Dairy cattle farming2.26
47130Dairy produce wholesaling0.90
78310Data processing and web-hosting services0.06
01530Deer farming1.44
82000Defence0.52
86230Dental services0.11
52100Department stores0.44
73290Depository financial intermediation (not elsewhere classified)0.07
95270Diet and weight-reduction centre operation0.44
24233Directory and mailing-list publishing0.07
78630Document preparation services0.13
93112Dog racing activities1.04
28510Domestic appliance manufacturing (not elsewhere classified)0.27
52610Domestic appliance repair and maintenance0.80
84700Educational support services0.13
28520Electric cable and wire manufacturing0.27
28540Electric lighting equipment manufacturing0.27
52342Electrical and electronic goods retailing (not elsewhere classified)0.23
46150Electrical and electronic goods wholesaling (not elsewhere classified)0.16
28590Electrical equipment manufacturing (not elsewhere classified)0.27
42320Electrical services (including telecommunication services within buildings)0.66
52340Electrical, electronic, and gas appliance retailing0.44
36130Electricity generation (not elsewhere classified)0.10
36101Electricity line-system operation0.73
78330Electronic (except domestic appliance) and precision equipment repair and maintenance0.22
28490Electronic equipment manufacturing (not elsewhere classified)0.27
78320Electronic information storage services0.06
78610Employment placement and recruitment services (no on-hired staff)0.13
36103Energy and services utilities operation (excluding construction, maintenance, and plant operation)0.10
78230Engineering design and engineering consulting services0.11
52350Entertainment media retailing0.23
25410Explosives manufacturing0.30
27690Fabricated metal product manufacturing (not elsewhere classified)1.25
25310Fertiliser manufacturing0.71
75110Financial asset broking services0.07
73400Financial asset investing0.07
42341Fire and security alarm installation services0.89
96330Fire protection and other emergency services (except police and ambulance services)1.20
52592Firewood, coal, and coke retailing1.40
47140Fish and seafood wholesaling0.90
04130Fish trawling, seining, and netting (including processing on board)2.60
04190Fishing (not elsewhere classified)2.60
28670Fixed space heating, cooling, and ventilation equipment manufacturing0.55
52320Floor-covering retailing0.61
01120Floriculture production0.91
52540Flower retailing0.23
28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)0.55
46190Food and other specialised industrial machinery and equipment wholesaling0.56
21790Food product manufacturing (not elsewhere classified)0.86
22500Footwear manufacturing0.48
52220Footwear retailing0.29
81300Foreign government representation0.07
03021Forest product and moss gathering and processing1.72
03010Forestry2.57
03030Forestry support services (excluding tree cutting and felling)2.57
36110Fossil fuel electricity generation0.10
91220Free-to-air television broadcasting0.11
66420Freight-forwarding services and customs and shipping agents (including handling of goods)0.87
51210Fresh meat, fish, and poultry retailing0.59
01190Fruit and tree nut growing (not elsewhere classified)0.91
21300Fruit and vegetable processing0.88
51220Fruit and vegetable retailing0.59
47150Fruit and vegetable wholesaling0.60
95240Funeral, crematorium, and cemetery services0.44
47320Furniture and floor-coverings wholesaling0.46
29290Furniture manufacturing (not elsewhere classified)0.82
52310Furniture retailing0.61
93290Gambling activities (not elsewhere classified)0.20
52530Garden supplies retailing0.61
95250Gardening and turf management services1.92
36200Gas supply0.73
74220General insurance0.07
86210General practice medical services0.08
26100Glass and glass product manufacturing1.24
42450Glazing services1.92
13140Gold ore mining0.87
95190Goods and equipment rental and hiring (not elsewhere classified)0.68
01220Grain and sheep or grain and beef cattle farming1.81
01210Grain growing0.91
21510Grain mill product manufacturing1.45
67010Grain storage services0.82
01140Grape growing0.91
14110Gravel and sand quarrying0.87
47190Grocery wholesaling (not elsewhere classified)0.60
47191Grocery wholesaling—multiple product ranges0.60
95260Hairdressing and beauty services0.44
52330Hardware and building supplies retailing0.61
45390Hardware goods wholesaling (not elsewhere classified)0.48
93130Health and fitness centres and gymnasia operation0.54
86391Health care services (not elsewhere classified)0.21
74210Health insurance0.07
41220Heavy and civil engineering construction (not elsewhere classified)1.19
77430Heavy machinery and scaffolding rental and hiring1.40
84310Higher education (undergraduate and postgraduate courses)0.12
42101Hire of construction machinery and cranes with operator1.92
77301Holder investor farms and livestock0.68
93111Horse and dog racing administration and track operation0.54
01520Horse farming and horse agistment2.66
93113Horse racing activities—harness racing2.66
93115Horse racing activities—harness racing—drivers2.66
93110Horse racing activities—thoroughbred and other (not elsewhere classified)5.77
93114Horse racing activities—thoroughbred racing—jockeys5.77
02195Horticultural contracting and labour supply services0.91
86110Hospitals (except psychiatric hospitals)0.49
41110House construction1.67
52331Houseware retailing0.44
25430Human pharmaceutical and medicinal product manufacturing0.36
02200Hunting and trapping2.57
36120Hydroelectricity generation0.10
21220Ice cream manufacturing0.70
45230Industrial and agricultural chemical product wholesaling0.23
25320Industrial gas manufacturing0.18
92110Information services (not elsewhere classified)0.06
63030Inland water transport (except passenger-only)1.01
51110In-store retail support services0.42
96290Interest group services (not elsewhere classified)0.12
24232Internet publishing and broadcasting0.07
71240Internet service providers and web-search portals0.06
61210Interurban and rural bus transport0.88
78640Investigation and security services0.82
27120Iron and steel casting0.92
27121Iron and steel forging0.92
13110Iron ore mining0.87
27110Iron smelting and steel manufacturing0.92
29410Jewellery and silverware manufacturing0.15
47920Jewellery and watch wholesaling0.16
81200Justice0.12
47390Kitchenware and diningware wholesaling0.46
01170Kiwifruit growing0.91
22390Knitted product manufacturing0.48
96220Labour association services0.12
86131Labour supply services (nursing, medical, and dental)0.88
78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)0.67
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)1.13
78620Labour supply services (on-hired staff—office workers only)0.13
41222Land development and subdivision1.59
42510Landscape construction services1.92
95210Laundry and dry-cleaning services0.78
22620Leather and leather substitute goods manufacturing0.48
22611Leather tanning, fellmongery, and fur dressing1.59
78410Legal services0.03
92100Libraries and archives0.11
74110Life insurance0.07
28650Lifting and material-handling equipment manufacturing0.55
04150Line fishing (including processing on board)2.60
47170Liquor and tobacco product wholesaling0.23
51230Liquor retailing0.59
01590Livestock farming (not elsewhere classified)1.44
81130Local government administration (not elsewhere classified)0.18
23110Log sawmilling1.57
03020Logging2.57
93210Lottery operation0.20
28640Machine tool and parts manufacturing0.55
28690Machinery and equipment manufacturing (not elsewhere classified)1.13
28680Machinery and equipment repair and maintenance (not elsewhere classified)0.80
24221Magazine and other periodical publishing0.07
78550Management services and related consulting services0.11
52230Manchester and textile goods retailing (not elsewhere classified)0.61
29490Manufacturing (not elsewhere classified)0.82
52450Marine equipment retailing0.37
78530Market research and statistical services0.07
29230Mattress manufacturing0.82
21111Meat and food inspection services0.82
21110Meat processing2.38
47110Meat, poultry, and smallgoods wholesaling0.90
28320Medical and surgical equipment and prosthetics manufacturing0.15
45220Metal and mineral wholesaling0.97
27510Metal container manufacturing (not elsewhere classified)0.61
29220Metal furniture manufacturing0.55
13190Metal ore mining (not elsewhere classified)0.87
27430Metal roof and guttering manufacturing (except aluminium)1.03
86132Midwifery services0.49
21210Milk and cream processing0.70
15130Mineral exploration0.87
13150Mineral sand mining0.87
28620Mining and construction machinery manufacturing1.13
14200Mining and quarrying (not elsewhere classified)0.87
15200Mining support services (not elsewhere classified)0.87
91120Motion picture and video distribution0.11
91110Motion picture and video production and other motion picture and video activities (not elsewhere classified)0.45
91130Motion picture exhibition0.45
53120Motor cycle retailing (including associated vehicle servicing)0.37
77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)1.40
28120Motor vehicle body and trailer manufacturing1.13
46240Motor vehicle dismantling and used-part wholesaling1.27
28110Motor vehicle manufacturing0.94
46230Motor vehicle new-part wholesaling0.37
28190Motor vehicle parts manufacturing (not elsewhere classified)0.94
53140Motor vehicle parts retailing0.37
92200Museum operation0.20
01692Mushroom growing0.91
92510Music and other sound recording activities (not elsewhere classified)0.45
24234Music publishing0.07
25590Natural rubber product manufacturing0.48
22140Natural textile manufacturing0.69
92390Nature reserve and conservation park operation0.91
52430Newspaper and new and used book retailing0.23
24211Newspaper publishing0.07
73300Non-depository financing0.07
27330Non-ferrous metal casting and forging0.79
77300Non-financial assets leasing and investment (including franchisors)0.16
26400Non-metallic mineral product manufacturing (not elsewhere classified)1.24
41130Non-residential building construction1.46
77120Non-residential property operators0.43
01110Nursery production0.91
27630Nut, bolt, screw, and rivet manufacturing0.79
78540Office administrative services0.19
04210Offshore aquaculture1.72
21400Oil and fat manufacturing0.88
12000Oil and gas extraction0.18
01180Olive growing0.91
36102On-selling electricity and electricity market operation0.10
04220Onshore aquaculture1.72
86320Optometry and optical dispensing0.08
78670Packaging services0.70
25420Paint and coatings manufacturing0.30
42440Painting and decorating services1.80
23340Paper bag and sack manufacturing0.35
47950Paper product wholesaling0.23
24110Paper stationery manufacturing0.35
66110Parking services0.44
87292Parole or probationary services0.12
77410Passenger car and minibus rental and hiring0.68
86310Pathology and diagnostic imaging services0.21
92410Performing arts operation0.45
92520Performing arts venue operation0.45
52560Personal accessories retailing (not elsewhere classified)0.23
95290Personal services (not elsewhere classified)0.44
78650Pest control services (except agricultural and forestry)1.01
25440Pesticide manufacturing0.36
25200Petroleum and coal product manufacturing (not elsewhere classified)0.71
15110Petroleum and natural gas exploration0.87
53210Petroleum fuel retailing (including associated vehicle servicing)0.37
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.23
25100Petroleum refining and petroleum fuel manufacturing0.18
47960Pharmaceutical and toiletry goods wholesaling0.23
52510Pharmaceutical, cosmetic, and toiletry goods retailing0.12
95220Photographic film processing0.12
28310Photographic, optical, and ophthalmic equipment manufacturing0.15
86350Physiotherapy services0.21
01510Pig farming1.44
65010Pipeline transport0.18
26320Plaster and gypsum product manufacturing1.24
42410Plastering and ceiling services1.92
45391Plumbing goods wholesaling0.46
42310Plumbing services1.40
96310Police services0.49
25630Polymer film and sheet packaging material manufacturing0.72
25650Polymer foam product manufacturing0.72
25661Polymer product manufacturing (not elsewhere classified)0.72
66230Port and water transport terminal operations1.01
71110Postal services1.50
91111Post-production and digital visual effects services0.11
21795Potato crisps and corn crisps manufacturing0.36
01420Poultry farming (eggs)1.56
01410Poultry farming (meat)1.56
21120Poultry processing1.45
04120Prawn fishing2.60
29110Prefabricated metal building manufacturing1.25
29190Prefabricated wooden building manufacturing1.40
21740Prepared animal and bird feed manufacturing0.86
84100Preschool education0.48
84210Primary education0.18
24120Printing0.38
24130Printing support services0.38
97000Private households employing staff0.44
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.15
46120Professional and scientific goods wholesaling0.16
95230Professional photographic services0.15
78291Professional, scientific, and technical services (not elsewhere classified)0.40
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)0.49
96360Public order and safety services (not elsewhere classified)0.18
24231Publishing (not elsewhere classified) (except software, music, and Internet)0.07
57200Pubs, taverns, and bars0.52
23310Pulp, paper, and paperboard manufacturing0.35
28660Pump and compressor manufacturing0.55
91210Radio broadcasting0.11
62000Rail freight transport0.88
62100Rail passenger transport0.88
28230Railway rolling stock manufacturing and repair services1.13
26330Ready-mixed concrete manufacturing1.76
77200Real estate services0.16
23220Reconstituted wood product manufacturing0.95
96400Regulatory services (licensing and inspection) (not elsewhere classified)0.18
96100Religious organisations and services0.12
52690Repair and maintenance (not elsewhere classified)0.22
24300Reproduction of recorded media0.15
41120Residential building construction (not elsewhere classified)1.46
87220Residential care services (not elsewhere classified)1.06
77110Residential property operators0.43
87222Residential refuge operation0.21
71111Retail postal services0.23
52590Retailing (not elsewhere classified)0.44
87211Retirement village operation (with rest home or hospital facilities)1.06
87210Retirement village operation (without rest home or hospital facilities)1.06
25610Rigid and semi-rigid polymer product manufacturing0.72
41210Road and bridge construction1.22
61100Road freight transport2.14
04110Rock lobster and crab fishing or potting2.60
42230Roofing services2.16
22230Rope, cordage, and twine manufacturing0.69
23391Sanitary paper product manufacturing0.95
66500Scenic and sightseeing transport (excluding aviation)1.01
78100Scientific research services0.06
78290Scientific testing and analysis services0.40
21730Seafood processing (other than on board vessels)1.45
84220Secondary education0.18
37020Sewerage and drainage services0.73
02120Shearing services2.38
01230Sheep and beef cattle farming1.81
01240Sheep farming1.81
27590Sheet metal product manufacturing (except metal structural and container products)1.03
28210Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)1.13
13170Silver, lead, and zinc ore mining0.87
42100Site preparation services1.59
87290Social assistance services (not elsewhere classified)0.88
21810Soft drink, cordial, and syrup manufacturing0.36
24235Software publishing0.07
96350Solid waste collection services1.82
78520Specialised design services (not elsewhere classified)0.11
51290Specialised food retailing (not elsewhere classified)0.59
86220Specialist medical services0.08
84240Specialist school education0.18
21840Spirit manufacturing0.36
52410Sport and camping equipment retailing0.23
93192Sport and physical recreation—boating or yachting0.77
93190Sport and physical recreation—community (not elsewhere classified)0.54
93174Sport and physical recreation—community cricket1.25
93170Sport and physical recreation—community rugby1.04
93171Sport and physical recreation—community rugby league0.54
93193Sport and physical recreation—cycling0.54
93195Sport and physical recreation—golf0.54
93197Sport and physical recreation—motorcycling5.77
93198Sport and physical recreation—motor racing1.58
93199Sport and physical recreation—netball1.04
93194Sport and physical recreation—professional cricket2.66
93180Sport and physical recreation—professional rugby5.77
93181Sport and physical recreation—professional rugby league5.77
93175Sport and physical recreation—professional sport (not elsewhere classified)5.77
93182Sport and physical recreation—snow skiing1.04
93184Sport and physical recreation—softball or baseball0.54
93185Sport and physical recreation—squash or badminton0.54
93186Sport and physical recreation—swimming0.54
93187Sport and physical recreation—tennis0.54
93188Sport and physical recreation—waterskiing0.54
93196Sporting and recreational equine activities (not elsewhere classified)3.41
84500Sports and physical recreation instruction0.54
93120Sports and physical recreation venues, grounds, and facilities operation0.54
27620Spring and wire product manufacturing0.61
52460Stationery goods retailing0.23
27130Steel pipe and tube manufacturing0.92
66210Stevedoring services2.02
01160Stone fruit growing0.91
27490Structural metal product manufacturing (not elsewhere classified)1.76
42240Structural steel erection services2.16
27410Structural steel fabricating1.76
21710Sugar manufacturing0.70
74120Superannuation funds0.07
51100Supermarket and grocery stores0.59
27640Surface coating and finishing1.25
78220Surveying and mapping services0.11
25330Synthetic resin and synthetic rubber manufacturing0.71
22120Synthetic textile manufacturing0.69
51250Takeaway food services0.39
61231Taxi and Other Vehicle Scheduling Operations0.13
61230Taxi and road transport (not elsewhere classified)0.88
84320Technical and vocational education and training0.12
46160Telecommunication goods wholesaling0.16
71230Telecommunications services (not elsewhere classified)0.06
22290Textile finishing and textile product manufacturing (not elsewhere classified)0.48
22220Textile floor-covering manufacturing0.69
47210Textile product wholesaling0.23
42430Tiling and carpeting services1.92
23130Timber resawing and dressing1.57
45310Timber wholesaling1.40
52420Toy and game retailing0.44
47930Toy and sporting goods wholesaling0.16
29420Toy, sporting, and recreational product manufacturing0.82
47991Trading – commission-based or excluding storage and handling of goods0.17
53130Trailer and motor vehicle retailing (not elsewhere classified)0.37
46221Trailer and motor vehicle wholesaling (not elsewhere classified)0.37
65090Transport (not elsewhere classified)0.87
28290Transport equipment manufacturing (not elsewhere classified)0.94
66190Transport support services (not elsewhere classified)0.87
66410Travel agency and tour arrangement services0.12
01111Turf growing0.91
25510Tyre manufacturing0.48
53240Tyre retailing1.27
61220Urban bus transport0.88
41221Utility and communications network construction and maintenance services0.73
01130Vegetable growing0.91
23210Veneer and plywood manufacturing1.40
25431Veterinary pharmaceutical and medicinal product manufacturing0.36
86400Veterinary services0.40
95110Video and other electronic media rental and hiring0.23
67090Warehousing and storage services (not elsewhere classified)0.82
96380Waste collection services (not elsewhere classified)1.82
96370Waste remediation and materials recovery services1.82
96340Waste treatment and disposal services1.82
52550Watch and jewellery retailing0.23
63031Water passenger transport (river, lake, or harbour)1.01
37010Water supply0.73
66290Water transport support services (not elsewhere classified)1.01
28511Whiteware appliance manufacturing0.27
47990Wholesaling (not elsewhere classified)0.42
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)0.36
71200Wired telecommunications network operation0.06
71210Wireless telecommunications network operation (not elsewhere classified)0.06
23120Wood chipping1.57
23290Wood product manufacturing (not elsewhere classified)1.40
29210Wooden furniture and upholstered seat manufacturing0.82
23230Wooden structural fittings and components manufacturing1.40
22110Wool scouring1.59
45111Wool wholesaling0.23
92310Zoological and botanic gardens operation0.91

Schedule 3 Classifications and Work Account levy rates from 1 April 2024

rr 4, 5, 8, 9

Classification unit numberClassification unitLevy rate per $100 of earnings ($)
57100Accommodation0.52
78420Accounting services0.02
25491Adhesive manufacturing0.30
78693Administrative services (not elsewhere classified)0.19
84400Adult, community, and other education (not elsewhere classified)0.24
78510Advertising services0.15
86130Aged care residential services1.06
46110Agricultural and construction machinery wholesaling0.60
28610Agricultural machinery and equipment manufacturing1.13
45190Agricultural product wholesaling (not elsewhere classified)0.46
02190Agriculture and fishing support services (not elsewhere classified)1.72
42330Air conditioning and heating services0.89
64050Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 1151.61
64040Air operations under Civil Aviation Rules Part 133 or 1351.61
02130Air operations under Civil Aviation Rules Part 1371.61
64010Air transport under Civil Aviation Rules Part 121, 125, or 1290.35
28240Aircraft manufacturing and repair services0.27
66300Airport operations and air transport support services (not elsewhere classified)0.35
86390Allied health services (not elsewhere classified)0.21
93410Alpine and white water recreation activities2.66
27210Alumina production0.79
27310Aluminium rolling, drawing, and extruding0.97
27220Aluminium smelting0.79
86330Ambulance services1.06
93400Amusement and other recreation activities (not elsewhere classified)0.54
93300Amusement parks and centres operation0.54
52520Antique and used goods retailing0.61
01150Apple and pear growing0.91
84330Apprenticeship co-ordinators employing apprentices0.61
27420Architectural aluminium product manufacturing0.97
78210Architectural services0.11
84600Arts education0.24
53230Automotive body, paint, and interior repair and maintenance0.80
28130Automotive electrical components manufacturing0.27
53220Automotive electrical services0.80
53290Automotive repair and maintenance (not elsewhere classified)0.80
75190Auxiliary finance and investment services (not elsewhere classified)0.07
75200Auxiliary insurance services0.07
21640Bakery product manufacturing (non-factory-based)0.59
73210Banking0.07
25490Basic chemical product manufacturing (not elsewhere classified)0.30
25350Basic inorganic chemical manufacturing0.18
27290Basic non-ferrous metal manufacturing (not elsewhere classified)0.79
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)0.79
25340Basic organic chemical manufacturing0.30
25360Basic polymer manufacturing (not elsewhere classified)0.71
01250Beef cattle farming1.81
01593Beekeeping1.44
21820Beer manufacturing0.36
01192Berry fruit growing0.91
21630Biscuit manufacturing (factory-based)0.86
28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)1.26
27692Boiler, tank, and other heavy-gauge metal container manufacturing1.25
47940Book and magazine wholesaling0.23
24230Book publishing0.07
21610Bread manufacturing (factory-based)0.77
42220Bricklaying services2.16
95300Brothel-keeping, massage parlour, and prostitution services0.44
42342Building installation services (not elsewhere classified)1.92
73220Building society operation0.07
96210Business and professional association services0.12
91230Cable and other subscription programming0.11
57300Cafes and restaurants0.39
21620Cake and pastry manufacturing (factory-based)0.86
78692Call centre operation0.13
53110Car retailing (including associated vehicle servicing)0.40
46210Car wholesaling0.23
42420Carpentry services1.92
93220Casino operation0.45
51270Catering services (including on-hired hospitality staff)0.39
26310Cement and lime manufacturing1.24
73100Central banking0.07
81110Central government administration (not elsewhere classified)0.07
26290Ceramic product manufacturing (not elsewhere classified)1.76
45120Cereal grain wholesaling0.60
21520Cereal, pasta, and baking-mix manufacturing0.77
21290Cheese and other dairy product manufacturing (not elsewhere classified)0.70
87100Childcare services0.48
86360Chiropractic and osteopathic services0.21
21900Cigarette and tobacco product manufacturing0.36
01191Citrus fruit growing0.91
26210Clay brick manufacturing1.24
25450Cleaning-compound manufacturing0.36
78660Cleaning services and facilities management (not elsewhere classified)1.01
52620Clothing and footwear repair0.22
47220Clothing and footwear wholesaling0.23
22420Clothing manufacturing0.48
52210Clothing retailing0.29
57400Clubs (hospitality)0.52
11010Coal mining0.87
63020Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)1.01
63010Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)1.01
84230Combined primary and secondary education0.18
46220Commercial vehicle wholesaling0.60
28420Communications equipment manufacturing0.15
86340Community health centre operation0.21
96291Community-based, multi-functional activities (not elsewhere classified)0.44
52341Computer and computer peripherals retailing0.23
46130Computer and computer peripherals wholesaling0.16
28410Computer and electronic office equipment manufacturing0.15
78340Computer systems design and related services0.02
26350Concrete product manufacturing1.24
42210Concreting services1.92
21720Confectionery manufacturing0.70
14190Construction material mining (not elsewhere classified)0.87
42590Construction services (not elsewhere classified)1.92
42595Construction services and property developers – all trades subcontracted 0.43
23390Converted paper product manufacturing (not elsewhere classified)0.95
27230Copper, silver, lead, and zinc smelting and refining0.79
78560Corporate head office management services0.11
96320Correctional and detention services1.56
23330Corrugated paperboard and paperboard container manufacturing0.35
25460Cosmetic and toiletry preparation manufacturing0.36
71120Courier pick-up and delivery services1.50
52591Craft and gift retailing (not elsewhere classified)0.23
92420Creative artists, musicians, writers, and performers0.45
78691Credit reporting and debt collection services0.13
73230Credit union operation0.07
01690Crop growing (not elsewhere classified)0.91
21130Cured meat and smallgoods manufacturing1.45
66440Customs and shipping agents and freight-forwarding services (no handling of goods)0.12
22210Cut and sewn textile product manufacturing0.48
01300Dairy cattle farming2.26
47130Dairy produce wholesaling0.90
78310Data processing and web-hosting services0.06
01530Deer farming1.44
82000Defence0.52
86230Dental services0.11
52100Department stores0.44
73290Depository financial intermediation (not elsewhere classified)0.07
95270Diet and weight-reduction centre operation0.44
24233Directory and mailing-list publishing0.07
78630Document preparation services0.13
93112Dog racing activities1.04
28510Domestic appliance manufacturing (not elsewhere classified)0.27
52610Domestic appliance repair and maintenance0.80
84700Educational support services0.13
28520Electric cable and wire manufacturing0.27
28540Electric lighting equipment manufacturing0.27
52342Electrical and electronic goods retailing (not elsewhere classified)0.23
46150Electrical and electronic goods wholesaling (not elsewhere classified)0.16
28590Electrical equipment manufacturing (not elsewhere classified)0.27
42320Electrical services (including telecommunication services within buildings)0.66
52340Electrical, electronic, and gas appliance retailing0.44
36130Electricity generation (not elsewhere classified)0.09
36101Electricity line-system operation0.73
78330Electronic (except domestic appliance) and precision equipment repair and maintenance0.22
28490Electronic equipment manufacturing (not elsewhere classified)0.27
78320Electronic information storage services0.06
78610Employment placement and recruitment services (no on-hired staff)0.13
36103Energy and services utilities operation (excluding construction, maintenance, and plant operation)0.09
78230Engineering design and engineering consulting services0.11
52350Entertainment media retailing0.23
25410Explosives manufacturing0.30
27690Fabricated metal product manufacturing (not elsewhere classified)1.25
25310Fertiliser manufacturing0.71
75110Financial asset broking services0.07
73400Financial asset investing0.07
42341Fire and security alarm installation services0.89
96330Fire protection and other emergency services (except police and ambulance services)1.20
52592Firewood, coal, and coke retailing1.40
47140Fish and seafood wholesaling0.90
04130Fish trawling, seining, and netting (including processing on board)2.60
04190Fishing (not elsewhere classified)2.60
28670Fixed space heating, cooling, and ventilation equipment manufacturing0.55
52320Floor-covering retailing0.61
01120Floriculture production0.91
52540Flower retailing0.23
28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)0.55
46190Food and other specialised industrial machinery and equipment wholesaling0.60
21790Food product manufacturing (not elsewhere classified)0.86
22500Footwear manufacturing0.48
52220Footwear retailing0.29
81300Foreign government representation0.07
03021Forest product and moss gathering and processing1.72
03010Forestry2.57
03030Forestry support services (excluding tree cutting and felling)2.57
36110Fossil fuel electricity generation0.09
91220Free-to-air television broadcasting0.11
66420Freight-forwarding services and customs and shipping agents (including handling of goods)0.87
51210Fresh meat, fish, and poultry retailing0.59
01190Fruit and tree nut growing (not elsewhere classified)0.91
21300Fruit and vegetable processing0.88
51220Fruit and vegetable retailing0.59
47150Fruit and vegetable wholesaling0.60
95240Funeral, crematorium, and cemetery services0.44
47320Furniture and floor-coverings wholesaling0.46
29290Furniture manufacturing (not elsewhere classified)0.89
52310Furniture retailing0.61
93290Gambling activities (not elsewhere classified)0.20
52530Garden supplies retailing0.61
95250Gardening and turf management services1.92
36200Gas supply0.73
74220General insurance0.07
86210General practice medical services0.08
26100Glass and glass product manufacturing1.24
42450Glazing services1.92
13140Gold ore mining0.87
95190Goods and equipment rental and hiring (not elsewhere classified)0.68
01220Grain and sheep or grain and beef cattle farming1.81
01210Grain growing0.91
21510Grain mill product manufacturing1.45
67010Grain storage services0.82
01140Grape growing0.91
14110Gravel and sand quarrying0.87
47190Grocery wholesaling (not elsewhere classified)0.60
47191Grocery wholesaling—multiple product ranges0.60
95260Hairdressing and beauty services0.44
52330Hardware and building supplies retailing0.61
45390Hardware goods wholesaling (not elsewhere classified)0.48
93130Health and fitness centres and gymnasia operation0.54
86391Health care services (not elsewhere classified)0.21
74210Health insurance0.07
41220Heavy and civil engineering construction (not elsewhere classified)1.19
77430Heavy machinery and scaffolding rental and hiring1.40
84310Higher education (undergraduate and postgraduate courses)0.12
42101Hire of construction machinery and cranes with operator1.92
77301Holder investor farms and livestock0.68
93111Horse and dog racing administration and track operation0.54
01520Horse farming and horse agistment2.66
93113Horse racing activities—harness racing2.66
93115Horse racing activities—harness racing—drivers2.66
93110Horse racing activities—thoroughbred and other (not elsewhere classified)5.77
93114Horse racing activities—thoroughbred racing—jockeys5.77
02195Horticultural contracting and labour supply services0.91
86110Hospitals (except psychiatric hospitals)0.49
41110House construction1.67
52331Houseware retailing0.44
25430Human pharmaceutical and medicinal product manufacturing0.36
02200Hunting and trapping2.57
36120Hydroelectricity generation0.09
21220Ice cream manufacturing0.70
45230Industrial and agricultural chemical product wholesaling0.23
25320Industrial gas manufacturing0.18
92110Information services (not elsewhere classified)0.06
63030Inland water transport (except passenger-only)1.01
51110In-store retail support services0.42
96290Interest group services (not elsewhere classified)0.12
24232Internet publishing and broadcasting0.07
71240Internet service providers and web-search portals0.06
61210Interurban and rural bus transport0.88
78640Investigation and security services0.82
27120Iron and steel casting0.92
27121Iron and steel forging0.92
13110Iron ore mining0.87
27110Iron smelting and steel manufacturing0.92
29410Jewellery and silverware manufacturing0.15
47920Jewellery and watch wholesaling0.16
81200Justice0.12
47390Kitchenware and diningware wholesaling0.46
01170Kiwifruit growing0.91
22390Knitted product manufacturing0.48
96220Labour association services0.12
86131Labour supply services (nursing, medical, and dental)0.88
78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)0.67
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)1.13
78620Labour supply services (on-hired staff—office workers only)0.13
41222Land development and subdivision1.59
42510Landscape construction services1.92
95210Laundry and dry-cleaning services0.78
22620Leather and leather substitute goods manufacturing0.48
22611Leather tanning, fellmongery, and fur dressing1.59
78410Legal services0.03
92100Libraries and archives0.11
74110Life insurance0.07
28650Lifting and material-handling equipment manufacturing0.55
04150Line fishing (including processing on board)2.60
47170Liquor and tobacco product wholesaling0.23
51230Liquor retailing0.59
01590Livestock farming (not elsewhere classified)1.44
81130Local government administration (not elsewhere classified)0.18
23110Log sawmilling1.57
03020Logging2.57
93210Lottery operation0.20
28640Machine tool and parts manufacturing0.55
28690Machinery and equipment manufacturing (not elsewhere classified)1.13
28680Machinery and equipment repair and maintenance (not elsewhere classified)0.80
24221Magazine and other periodical publishing0.07
78550Management services and related consulting services0.11
52230Manchester and textile goods retailing (not elsewhere classified)0.61
29490Manufacturing (not elsewhere classified)0.89
52450Marine equipment retailing0.37
78530Market research and statistical services0.07
29230Mattress manufacturing0.89
21111Meat and food inspection services0.82
21110Meat processing2.38
47110Meat, poultry, and smallgoods wholesaling0.90
28320Medical and surgical equipment and prosthetics manufacturing0.15
45220Metal and mineral wholesaling0.97
27510Metal container manufacturing (not elsewhere classified)0.61
29220Metal furniture manufacturing0.55
13190Metal ore mining (not elsewhere classified)0.87
27430Metal roof and guttering manufacturing (except aluminium)1.03
86132Midwifery services0.49
21210Milk and cream processing0.70
15130Mineral exploration0.87
13150Mineral sand mining0.87
28620Mining and construction machinery manufacturing1.13
14200Mining and quarrying (not elsewhere classified)0.87
15200Mining support services (not elsewhere classified)0.87
91120Motion picture and video distribution0.11
91110Motion picture and video production and other motion picture and video activities (not elsewhere classified)0.45
91130Motion picture exhibition0.45
53120Motor cycle retailing (including associated vehicle servicing)0.37
77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)1.40
28120Motor vehicle body and trailer manufacturing1.13
46240Motor vehicle dismantling and used-part wholesaling1.27
28110Motor vehicle manufacturing0.94
46230Motor vehicle new-part wholesaling0.37
28190Motor vehicle parts manufacturing (not elsewhere classified)0.94
53140Motor vehicle parts retailing0.37
92200Museum operation0.20
01692Mushroom growing0.91
92510Music and other sound recording activities (not elsewhere classified)0.45
24234Music publishing0.07
25590Natural rubber product manufacturing0.48
22140Natural textile manufacturing0.69
92390Nature reserve and conservation park operation0.91
52430Newspaper and new and used book retailing0.23
24211Newspaper publishing0.07
73300Non-depository financing0.07
27330Non-ferrous metal casting and forging0.79
77300Non-financial assets leasing and investment (including franchisors)0.16
26400Non-metallic mineral product manufacturing (not elsewhere classified)1.24
41130Non-residential building construction1.46
77120Non-residential property operators0.43
01110Nursery production0.91
27630Nut, bolt, screw, and rivet manufacturing0.79
78540Office administrative services0.19
04210Offshore aquaculture1.72
21400Oil and fat manufacturing0.88
12000Oil and gas extraction0.18
01180Olive growing0.91
36102On-selling electricity and electricity market operation0.09
04220Onshore aquaculture1.72
86320Optometry and optical dispensing0.08
78670Packaging services0.70
25420Paint and coatings manufacturing0.30
42440Painting and decorating services1.80
23340Paper bag and sack manufacturing0.35
47950Paper product wholesaling0.23
24110Paper stationery manufacturing0.35
66110Parking services0.44
87292Parole or probationary services0.12
77410Passenger car and minibus rental and hiring0.68
86310Pathology and diagnostic imaging services0.21
92410Performing arts operation0.45
92520Performing arts venue operation0.45
52560Personal accessories retailing (not elsewhere classified)