Accident Compensation (Experience Rating) Regulations 2011
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Reprint
as at 22 July 2011
Accident Compensation (Experience Rating) Regulations 2011
(SR 2011/22)
Anand Satyanand, Governor-General
Order in Council
At Wellington this 28th day of February 2011
Present:
His Excellency the Governor-General in Council
Note
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.
These regulations are administered by the Department of Labour.
Pursuant to sections 169, 329(1)(ca), (f), and (g) and (2), and 332 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.
Contents
4 Calculations underpinning regulations
5 Tax years to which regulations apply
7 Meaning of industry peer group and non-industry peer group
Part 1
Experience rating system: qualifying class 1 levy payers
11 Applying grouping for this Part
Part 2
Experience rating system: qualifying class 2 levy payers
Formula for calculating discount, loading, or no adjustment
12 Discount, loading, or no adjustment
14 Industry size modification: when result of calculation must be disregarded
15 Experience rating modification
16 Experience rating modification: when result of calculation must be disregarded
17 Applying grouping for this Part
Part 3
Powers needed to make system work
19 Attributing information about earnings and claims
21 Using and disclosing information
24 Minimum liable earnings for tax years in experience period for levy year 2011/12
Regulations
1 Title
These regulations are the Accident Compensation (Experience Rating) Regulations 2011.
2 Commencement
These regulations come into force on 1 April 2011.
About these regulations
3 What regulations do
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(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, ie, 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 upwards or downwards adjustment under section 175.
4 Calculations underpinning regulations
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(1) The Corporation must make the calculations described in subclauses (3) to (6) to establish the facts to enable it 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.
(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.
(2A) 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.
(3) 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.
(4) For the qualifying claims described in subclause (3), the Corporation must calculate the total number of weekly compensation days in the claims activity period.
(5) The Corporation must calculate the number of qualifying claims in the experience period involving 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.
(6) For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.
Regulation 4(2A): inserted, on 22 July 2011, by regulation 4(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
Regulation 4(4): substituted, on 22 July 2011, by regulation 4(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
5 Tax years to which regulations apply
These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employees levies that are payable for—
(a) the tax year starting on 1 April 2011 and ending on 31 March 2012; and
(b) each subsequent tax year.
Terms used
6 Interpretation
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In these regulations, unless the context requires another meaning,—
Act means the Accident Compensation Act 2001
applicable levy year means the levy year to which the Corporation is applying these regulations
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
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(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
Corporation means the Accident Compensation Corporation continued by section 259
experience period means the 3 tax years immediately before the levy year before the applicable levy year (except as described in regulation 24(1))
experience rating modification means the result of applying regulations 15 and 16
industry peer group has the meaning given to it by regulation 7
industry size modification means the result of applying regulations 13 and 14
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:
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(c) in Part 3, means—
(i) an employer or private domestic worker or self-employed person who pays, or is liable to pay, a section 167(4)(a) levy; and
(ii) a self-employed person or shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; and
(iii) an accredited employer
levy risk group means a group that—
(a) is described in column 1 of the schedule; and
(b) consists of the classification units listed opposite it in column 2 of the 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
minimum liable earnings means the minimum amount of earnings prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year, disregarding the fact that the regulations state (if they do) that the minimum amount is applicable only to self-employed persons (except as described in regulation 24(2))
non-industry peer group has the meaning given to it by regulation 7
qualifying claim—
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(a) means a claim that—
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(i) 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 paragraph (b)); and
(ii) is accepted by the Corporation; and
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(b) does not include a claim made for a work-related personal injury suffered in the experience period that is—
(i) mental injury suffered by a person in the circumstances described in section 21; or
(ii) personal injury caused by work-related gradual process, disease, or infection that involves exposure to asbestos; or
(iii) personal injury caused by work-related gradual process, disease, or infection that results in hearing loss
qualifying class 1 levy payer—
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(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:
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(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:
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(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:
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(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:
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(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—
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(a) means an employer or 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:
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(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 it, is treated as if any of the following who are in the group were not in it: a self-employed person; a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy; and an accredited employer
qualifying costs of treatment—
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(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 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 self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208:
(b) if the levy described in paragraph (a) is adjusted under section 175, means the amount of the levy before the levy is adjusted
tax year means the period starting on 1 April and ending on 31 March
weekly compensation day means a day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim
whole group—
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(a) means the group consisting of—
(i) employers and private domestic workers and self-employed persons who paid, or were liable to pay, a section 167(4)(a) levy in any tax year in the experience period; and
(ii) self-employed persons and shareholder-employees who paid, or were liable to pay, a self-employed and shareholder-employee levy in any tax year in the experience period; and
(b) does not include an employer described in paragraph (a)(i) who is an accredited employer
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.
Regulation 6 first week of weekly compensation: revoked, on 22 July 2011, by regulation 5(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
Regulation 6 section 167(4)(a) levy: substituted, on 22 July 2011, by regulation 5(3) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
Regulation 6 self-employed and shareholder-employee levy: substituted, on 22 July 2011, by regulation 5(4) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
Regulation 6 weekly compensation day: substituted, on 22 July 2011, by regulation 5(5) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
Regulation 6 Work Account levy: added, on 22 July 2011, by regulation 5(6) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
7 Meaning of industry peer group and non-industry peer group
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(1) Industry peer group means the applicable one of the following:
(a) the medium industry peer group, as described in subclause (2):
(b) the large industry peer group, as described in subclause (3).
(2) The medium industry peer group consists of levy payers who—
(a) are in the same levy risk group; and
(b) each have average annual liable earnings of $2 million or less.
(3) The large industry peer group consists of levy payers who—
(a) are in the same levy risk group; and
(b) each have average annual liable earnings greater than $2 million.
(4) Non-industry peer group means the applicable one of the following:
(a) the medium non-industry peer group, as described in subclause (5):
(b) the large non-industry peer group, as described in subclause (6).
(5) The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.
(6) The large non-industry peer group consists of levy payers who each have average annual liable earnings greater than $2 million.
(7) For the purposes of subclauses (2), (3), (5), and (6), the Corporation must calculate the average annual liable earnings of a levy payer using the following formula:
earnings 3. (8) In the formula in subclause (7), earnings means the total of the levy payer's liable earnings in the experience period.
Part 1
Experience rating system: qualifying class 1 levy payers
8 Discount
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(1) This regulation applies if the number the Corporation calculates under regulation 4(3) and (5) for the levy payer is 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.
9 Loading
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(1) This regulation applies if—
(a) the number the Corporation calculates under regulation 4(4) for the levy payer is 71 or more; or
(b) the number the Corporation calculates under regulation 4(5) 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.
10 No adjustment
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(1) This regulation applies if—
(a) the number the Corporation calculates under regulation 4(4) for the levy payer is between 1 and 70 (inclusive); and
(b) the number the Corporation calculates under regulation 4(5) 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.
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
Formula for calculating discount, loading, or no adjustment
12 Discount, loading, or no adjustment
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(1) To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,—
(a) first, use the applicable one of the formulas in subclauses (2) and (3) or subclauses (4) to (6); and
(b) second, use the result of the formula as described in subclause (7), (8), or (9).
Formula if levy payer in 1 levy risk group
(2) If the Corporation's application of the schedule results in a levy payer being in 1 levy risk group, the formula is—
levy x adjustment.
(3) In the formula in subclause (2),—
(a) levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year:
(b) adjustment means the sum of the industry size modification and the experience rating modification for the applicable levy risk group.
Formula if levy payer in 2 or more levy risk groups
(4) If the Corporation's application of the schedule results in a levy payer being in 2 or more levy risk groups, the formula is—
total levy x weighted adjustment.
(5) In the formula in subclause (4),—
(a) total levy means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the applicable levy year according to each levy risk group that the levy payer is in:
(b) weighted adjustment means the result of the following formula:
total adjustments for experience period total levy for experience period. (6) In the formula in subclause (5)(b),—
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(a) total adjustments for experience period means the total reached by doing the following:
(i) for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the experience period by the sum of the industry size modification and the experience rating modification; and
(ii) adding up the results of the calculations in subparagraph (i):
(b) total levy for experience period means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the experience period according to each levy risk group that the levy payer is in.
Result of formula
(7) If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
(8) If the result is a positive number, the Corporation must apply a loading equivalent to the positive number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
(9) If the result is zero, 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.
13 Industry size modification
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(1) The Corporation must calculate the industry size modification using the following formula:
industry peers – levy peers × weighting. levy peers (2) In the formula in subclause (1),—
(a) industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclauses (3) and (4):
(b) levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated using the formula in subclauses (5) and (6):
(c) weighting means the weighting calculated using the formula in subclauses (7) and (8).
Industry peers
(3) The Corporation must calculate the experience rate of the applicable industry peer group using the following formula:
compensation days earnings. (4) In the formula in subclause (3),—
(a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
(b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Levy peers
(5) The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the following formula:
compensation days earnings. (6) In the formula in subclause (5),—
(a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
(b) earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
Weighting
(7) The Corporation must calculate the weighting using the following formula:
industry peer group earnings risk group earnings. (8) In the formula in subclause (7),—
(a) industry peer group earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period:
(b) risk group earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
Regulation 13(4)(a): amended, on 22 July 2011, by regulation 6(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
Regulation 13(6)(a): amended, on 22 July 2011, by regulation 6(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
14 Industry size modification: when result of calculation must be disregarded
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(1) If the industry size modification calculated using the formula in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the industry size modification as 0.15.
(2) If the industry size modification calculated using the formula in regulation 13 is less than –0.15, the Corporation must disregard the result and treat the industry size modification as –0.15.
15 Experience rating modification
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(1) The Corporation must calculate the experience rating modification using the following formula:
[(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment.
(2) In the formula in subclause (1),—
(a) rehabilitation component means the rehabilitation component calculated using the formula in subclauses (4) to (11):
(b) risk management component means the risk management component calculated using the formula in subclauses (12) to (19):
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(c) off-balance adjustment means the adjustment that is—
(i) required to ensure that the aggregate value of discounts equals the aggregate value of loadings to be applied to section 167(4)(a) levies payable by levy payers in the applicable levy year; and
(ii) applied as described in subclause (20).
Weighting for use in calculating rehabilitation component and risk management component
(3) For the weighting referred to in subclauses (5)(c) and (13)(c), the Corporation must either calculate it using the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows:
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(a) if the liable earnings of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of—
√ 5% × liable earnings $2,000,000:
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(b) if the liable earnings of the levy payer in the experience period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of—
√ 5% + {5% × liable earnings − $2,000,000 $3,000,000}:
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(c) if the liable earnings of the levy payer in the experience period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of—
√ 10% + {5% × liable earnings − $5,000,000 $5,000,000}:
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(d) if the liable earnings of the levy payer in the experience period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of—
√ 15% + {5% × liable earnings − $10,000,000 $10,000,000}:
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(e) if the liable earnings of the levy payer in the experience period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of—
√ 20% + {10% × liable earnings − $20,000,000 $30,000,000}:
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(f) if the liable earnings of the levy payer in the experience period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of—
√ 30% + {10% × liable earnings − $50,000,000 $50,000,000}:
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(g) if the liable earnings of the levy payer in the experience period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of—
√ 40% + {10% × liable earnings − $100,000,000 $100,000,000}:
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(h) if the liable earnings of the levy payer in the experience period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of—
√ 50% + {50% × liable earnings − $200,000,000 $1,150,000,000}:
(i) if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
Rehabilitation component
(4) The Corporation must calculate the rehabilitation component using the following formula:
(payer's rate – payers' rate) × weighting. payers' rate (5) In the formula in subclause (4),—
(a) payer's rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (6) and (7):
(b) payers' rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (8) and (9):
(c) weighting means the weighting provided by subclause (3).
(6) The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:
compensation days earnings. (7) In the formula in subclause (6),—
(a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
(b) earnings means the total of the levy payer's liable earnings in the experience period.
(8) The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:
compensation days earnings. (9) In the formula in subclause (8),—
(a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
(b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Rehabilitation component: when result of calculation must be disregarded
(10) If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.35, the Corporation must disregard the result and treat the component as 0.35.
(11) If the rehabilitation component calculated using the formula in subclauses (4) to (9) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
Risk management component
(12) The Corporation must calculate the risk management component using the following formula:
(payer's rate – payers' rate) × weighting. payers' rate (13) In the formula in subclause (12),—
(a) payer's rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (14) and (15):
(b) payers' rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (16) and (17):
(c) weighting means the weighting provided by subclause (3).
(14) The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:
claims and deaths earnings. (15) In the formula in subclause (14),—
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(a) claims and deaths means the sum of—
(i) the number of the qualifying claims of the levy payer in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and
(ii) the number of the qualifying claims of the levy payer in the experience period involving the death of a current or former employee of the employer or the death of the private domestic worker:
(b) earnings means the total of the levy payer's liable earnings in the experience period.
(16) The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:
claims and deaths earnings. (17) In the formula in subclause (16),—
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(a) claims and deaths means the sum of—
(i) the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and
(ii) the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period involving the death of a current or former employee of an employer or the death of a private domestic worker:
(b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Risk management component: when result of calculation must be disregarded
(18) If the risk management component calculated using the formula in subclauses (12) to (17) is greater than 0.35, the Corporation must disregard the result and treat the component as 0.35.
(19) If the risk management component calculated using the formula in subclauses (12) to (17) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
Off-balance adjustment
(20) The Corporation must apply the off-balance adjustment by,—
(a) first, calculating the off-balance adjustment for the applicable non-industry peer group; and
(b) second, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted experience rating modification for the levy payer.
Regulation 15(7)(a): amended, on 22 July 2011, by regulation 7(1) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
Regulation 15(9)(a): amended, on 22 July 2011, by regulation 7(2) of the Accident Compensation (Experience Rating) Amendment Regulations 2011 (SR 2011/213).
16 Experience rating modification: when result of calculation must be disregarded
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(1) If the experience rating modification calculated using the formula in regulation 15 is greater than 0.35, the Corporation must disregard the result and treat the experience rating modification as 0.35.
(2) If the experience rating modification calculated using the formula in regulation 15 is less than –0.35, the Corporation must disregard the result and treat the experience rating modification as –0.35.
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 the 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 the Income Tax Act 2007.
(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, 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 placed 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.
Part 4
Transitional provision
24 Minimum liable earnings for tax years in experience period for levy year 2011/12
-
(1) For the levy year starting on 1 April 2011 and ending with the close of 31 March 2012, experience period means the period consisting of—
(a) the tax year starting on 1 April 2007 and ending with the close of 31 March 2008; and
(b) the tax year starting on 1 April 2008 and ending with the close of 31 March 2009; and
(c) the tax year starting on 1 April 2009 and ending with the close of 31 March 2010.
(2) Minimum liable earnings for the experience period defined in subclause (1) are as follows:
(a) for the tax year beginning on 1 April 2007 and ending with the close of 31 March 2008, $19,760:
(b) for the tax year beginning on 1 April 2008 and ending with the close of 31 March 2009, $21,320:
(c) for the tax year beginning on 1 April 2009 and ending with the close of 31 March 2010, $23,400.
Schedule |
| Levy risk groups | Classification units | ||||
|---|---|---|---|---|---|
| 010 | Fruit, vegetable, grain, plant and crop growing |
01110 | Nursery production | ||
| 01111 | Turf growing | ||||
| 01120 | Floriculture production | ||||
| 01130 | Vegetable growing | ||||
| 01140 | Grape growing | ||||
| 01150 | Apple and pear growing | ||||
| 01160 | Stone fruit growing | ||||
| 01170 | Kiwifruit growing | ||||
| 01180 | Olive growing | ||||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | ||||
| 01191 | Citrus fruit growing | ||||
| 01192 | Berry fruit growing | ||||
| 01210 | Grain growing | ||||
| 01690 | Crop growing (not elsewhere classified) | ||||
| 01692 | Mushroom growing | ||||
| 012 | Poultry farming | 01410 | Poultry farming (meat) | ||
| 01420 | Poultry farming (eggs) | ||||
| 014 | Other livestock farming | 01510 | Pig farming | ||
| 01530 | Deer farming | ||||
| 01590 | Livestock farming (not elsewhere classified) | ||||
| 01593 | Beekeeping | ||||
| 016 | Beef and sheep farming | 01220 | Grain and sheep or grain and beef cattle farming | ||
| 01230 | Sheep and beef cattle farming | ||||
| 01240 | Sheep farming | ||||
| 01250 | Beef cattle farming | ||||
| 018 | Dairy cattle farming | 01300 | Dairy cattle farming | ||
| 021 | Agriculture and fishing services and aquaculture | 02190 | Agriculture and fishing support services (not elsewhere classified) | ||
| 03021 | Forest product and moss gathering and processing | ||||
| 04210 | Offshore aquaculture | ||||
| 04220 | Onshore aquaculture | ||||
| 025 | Ocean and coastal fishing | 04110 | Rock lobster and crab fishing or potting | ||
| 04120 | Prawn fishing | ||||
| 04130 | Fish trawling, seining, and netting (including processing on board) | ||||
| 04150 | Line fishing (including processing on board) | ||||
| 04190 | Fishing (not elsewhere classified) | ||||
| 041 | Forestry, hunting and trapping | 02200 | Hunting and trapping | ||
| 03010 | Forestry | ||||
| 03020 | Logging | ||||
| 03030 | Forestry support services (excluding tree cutting and felling) | ||||
| 051 | Shearing | 02120 | Shearing services | ||
| 081 | Exploration and mining | 11010 | Coal mining | ||
| 13110 | Iron ore mining | ||||
| 13140 | Gold ore mining | ||||
| 13150 | Mineral sand mining | ||||
| 13170 | Silver, lead, and zinc ore mining | ||||
| 13190 | Metal ore mining (not elsewhere classified) | ||||
| 14110 | Gravel and sand quarrying | ||||
| 14190 | Construction material mining (not elsewhere classified) | ||||
| 14200 | Mining and quarrying (not elsewhere classified) | ||||
| 15110 | Petroleum and natural gas exploration | ||||
| 15130 | Mineral exploration | ||||
| 15200 | Mining support services (not elsewhere classified) | ||||
| 110 | Sugar, confectionery and crisps manufacturing, and packaging | 21710 | Sugar manufacturing | ||
| 21720 | Confectionery manufacturing | ||||
| 21795 | Potato crisps and corn crisps manufacturing | ||||
| 78670 | Packaging services | ||||
| 112 | Primary produce processing and manufacturing | 21130 | Cured meat and smallgoods manufacturing | ||
| 21210 | Milk and cream processing | ||||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 113 | Bread and baking ingredients manufacturing | 21520 | Cereal, pasta, and baking-mix manufacturing | ||
| 21610 | Bread manufacturing (factory-based) | ||||
| 114 | Food and animal feeds manufacturing | 21620 | Cake and pastry manufacturing (factory-based) | ||
| 21630 | Biscuit manufacturing (factory-based) | ||||
| 21740 | Prepared animal and bird feed manufacturing | ||||
| 21790 | Food product manufacturing (not elsewhere classified) | ||||
| 116 | Fruit, vegetable, and oil processing | 21300 | Fruit and vegetable processing | ||
| 21400 | Oil and fat manufacturing | ||||
| 117 | Seafood, poultry and grain product manufacturing | 21120 | Poultry processing | ||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat processing | 21110 | Meat processing | ||
| 121 | Beverage and tobacco product manufacturing | 21810 | Soft drink, cordial, and syrup manufacturing | ||
| 21820 | Beer manufacturing | ||||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | ||||
| 21840 | Spirit manufacturing | ||||
| 21900 | Cigarette and tobacco product manufacturing | ||||
| 131 | Textile and rubber product manufacturing | 22210 | Cut and sewn textile product manufacturing | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | ||||
| 22390 | Knitted product manufacturing | ||||
| 22420 | Clothing manufacturing | ||||
| 22500 | Footwear manufacturing | ||||
| 22620 | Leather and leather substitute goods manufacturing | ||||
| 25510 | Tyre manufacturing | ||||
| 25590 | Natural rubber product manufacturing | ||||
| 133 | Textile and textile product manufacturing | 22120 | Synthetic textile manufacturing | ||
| 22140 | Natural textile manufacturing | ||||
| 22220 | Textile floor covering manufacturing | ||||
| 22230 | Rope, cordage, and twine manufacturing | ||||
| 135 | Skin and hide processing | 22110 | Wool scouring | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | ||||
| 141 | Wood products manufacturing and dealing | 23210 | Veneer and plywood manufacturing | ||
| 23230 | Wooden structural fittings and components manufacturing | ||||
| 23290 | Wood product manufacturing (not elsewhere classified) | ||||
| 29190 | Prefabricated wooden building manufacturing | ||||
| 45310 | Timber wholesaling | ||||
| 52592 | Firewood, coal, and coke retailing | ||||
| 143 | Timber processing | 23110 | Log sawmilling | ||
| 23120 | Wood chipping | ||||
| 23130 | Timber resawing and dressing | ||||
| 151 | Paper and paper product manufacturing | 23310 | Pulp, paper, and paperboard manufacturing | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | ||||
| 23340 | Paper bag and sack manufacturing | ||||
| 24110 | Paper stationery manufacturing | ||||
| 153 | Paper product and wood panel manufacturing | 23220 | Reconstituted wood product manufacturing | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | ||||
| 23391 | Sanitary paper product manufacturing | ||||
| 161 | Printing and associated services | 24120 | Printing | ||
| 24130 | Printing support services | ||||
| 171 | Petroleum, gas and inorganic chemical products | 12000 | Oil and gas extraction | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | ||||
| 25320 | Industrial gas manufacturing | ||||
| 25350 | Basic inorganic chemical manufacturing | ||||
| 65010 | Pipeline transport | ||||
| 173 | Petroleum and chemical products (medium-risk group) | 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | ||
| 25310 | Fertiliser manufacturing | ||||
| 25330 | Synthetic resin and synthetic rubber manufacturing | ||||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | ||||
| 181 | Organic chemicals and chemical products | 25340 | Basic organic chemical manufacturing | ||
| 25410 | Explosives manufacturing | ||||
| 25420 | Paint and coatings manufacturing | ||||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | ||||
| 25491 | Adhesive manufacturing | ||||
| 183 | Pharmaceutical and chemical product manufacturing | 25430 | Human pharmaceutical and medicinal product manufacturing | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | ||||
| 25440 | Pesticide manufacturing | ||||
| 25450 | Cleaning compound manufacturing | ||||
| 25460 | Cosmetic and toiletry preparation manufacturing | ||||
| 191 | Plastic products | 25610 | Rigid and semi-rigid polymer product manufacturing | ||
| 25630 | Polymer film and sheet packaging material manufacturing | ||||
| 25650 | Polymer foam product manufacturing | ||||
| 25661 | Polymer product manufacturing (not elsewhere classified) | ||||
| 201 | Ceramic, glass and non-metallic products | 26100 | Glass and glass product manufacturing | ||
| 26210 | Clay brick manufacturing | ||||
| 26310 | Cement and lime manufacturing | ||||
| 26320 | Plaster and gypsum product manufacturing | ||||
| 26350 | Concrete product manufacturing | ||||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | ||||
| 203 | Mineral products | 26290 | Ceramic product manufacturing (not elsewhere classified) | ||
| 26330 | Ready-mixed concrete manufacturing | ||||
| 211 | Non-ferrous metals and products manufacturing | 27210 | Alumina production | ||
| 27220 | Aluminium smelting | ||||
| 27230 | Copper, silver, lead, and zinc smelting and refining | ||||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | ||||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | ||||
| 27330 | Non-ferrous metal casting and forging | ||||
| 213 | Iron and steel manufacturing | 27110 | Iron smelting and steel manufacturing | ||
| 27120 | Iron and steel casting | ||||
| 27121 | Iron and steel forging | ||||
| 27130 | Steel pipe and tube manufacturing | ||||
| 220 | Metal product manufacturing and trade training | 27510 | Metal container manufacturing (not elsewhere classified) | ||
| 27620 | Spring and wire product manufacturing | ||||
| 84330 | Modern Apprenticeship Co-ordinators employing apprentices | ||||
| 222 | Aluminium and metal products | 27310 | Aluminium rolling, drawing, and extruding | ||
| 27420 | Architectural aluminium product manufacturing | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 45220 | Metal and mineral wholesaling | ||||
| 224 | Sheet metal products | 27430 | Metal roof and guttering manufacturing (except aluminium) | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | ||||
| 226 | Metal products (medium-risk group) | 27640 | Surface coating and finishing | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | ||||
| 27692 | Boiler, tank and other heavy-gauge metal container manufacturing | ||||
| 29110 | Prefabricated metal building manufacturing | ||||
| 228 | Structural metal industries | 27410 | Structural steel fabricating | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | ||||
| 231 | Aviation, electronic and electrical manufacturing | 28240 | Aircraft manufacturing and repair services | ||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | ||||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | ||||
| 28511 | Whiteware appliance manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and transport manufacturing | 28110 | Motor vehicle manufacturing | ||
| 28130 | Automotive electrical components manufacturing | ||||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | ||||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | ||||
| 235 | Shipbuilding | 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | ||
| 237 | Boatbuilding | 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | ||
| 241 | Machinery and equipment manufacturing (lower-medium risk group) | 28520 | Electric cable and wire manufacturing | ||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | ||||
| 28640 | Machine tool and parts manufacturing | ||||
| 28650 | Lifting and material-handling equipment manufacturing | ||||
| 28660 | Pump and compressor manufacturing | ||||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | ||||
| 243 | Machinery and equipment manufacturing (medium-risk group) | 28120 | Motor vehicle body and trailer manufacturing | ||
| 28230 | Railway rolling stock manufacturing and repair services | ||||
| 28610 | Agricultural machinery and equipment manufacturing | ||||
| 28620 | Mining and construction machinery manufacturing | ||||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | ||||
| 29220 | Metal furniture manufacturing | ||||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) | ||||
| 251 | Manufacturing (low-risk group) | 24300 | Reproduction of recorded media | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | ||||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | ||||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | ||||
| 28410 | Computer and electronic office equipment manufacturing | ||||
| 28420 | Communications equipment manufacturing | ||||
| 29410 | Jewellery and silverware manufacturing | ||||
| 253 | Furniture and other manufacturing | 29210 | Wooden furniture and upholstered seat manufacturing | ||
| 29230 | Mattress manufacturing | ||||
| 29290 | Furniture manufacturing (not elsewhere classified) | ||||
| 29420 | Toy, sporting, and recreational product manufacturing | ||||
| 29490 | Manufacturing (not elsewhere classified) | ||||
| 261 | Electricity generation and supply | 36102 | On-selling electricity and electricity market operation | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance and plant operation) | ||||
| 36110 | Fossil fuel electricity generation | ||||
| 36120 | Hydroelectricity generation | ||||
| 36130 | Electricity generation (not elsewhere classified) | ||||
| 271 | Non electricity utilities and network infrastructure | 36101 | Electricity line-system operation | ||
| 36200 | Gas supply | ||||
| 37010 | Water supply | ||||
| 37020 | Sewerage and drainage services | ||||
| 41221 | Utility network construction and maintenance services | ||||
| 291 | Waste services | 96340 | Waste treatment and disposal services | ||
| 96350 | Solid waste collection services | ||||
| 96370 | Waste remediation and materials recovery services | ||||
| 96380 | Waste collection services (not elsewhere classified) | ||||
| 301 | Other building construction | 41120 | Residential building construction (not elsewhere classified) | ||
| 41130 | Non-residential building construction | ||||
| 303 | House construction | 41110 | House construction | ||
| 311 | Road and bridge construction | 41210 | Road and bridge construction | ||
| 313 | Heavy and civil engineering construction | 41220 | Heavy and civil engineering construction (not elsewhere classified) | ||
| 315 | Land development services | 41222 | Land development and subdivision | ||
| 42100 | Site preparation services | ||||
| 320 | Agricultural, plumbing and homeware goods wholesaling | 45190 | Agricultural product wholesaling (not elsewhere classified) | ||
| 45391 | Plumbing goods wholesaling | ||||
| 47320 | Furniture and floor coverings wholesaling | ||||
| 47390 | Kitchenware and diningware wholesaling | ||||
| 321 | Electrical services | 42320 | Electrical services (including telecommunication services within buildings) | ||
| 322 | Heating, ventilation and alarm services | 42330 | Air conditioning and heating services | ||
| 42341 | Fire and security alarm installation services | ||||
| 323 | Plumbing and building completion services | 42310 | Plumbing services | ||
| 42592 | Building completion services—all trades subcontracted | ||||
| 324 | Painting and decorating services | 42440 | Painting and decorating services | ||
| 326 | Construction and building trade services | 42101 | Hire of construction machinery and cranes with operator | ||
| 42210 | Concreting services | ||||
| 42342 | Building installation services (not elsewhere classified) | ||||
| 42410 | Plastering and ceiling services | ||||
| 42420 | Carpentry services | ||||
| 42430 | Tiling and carpeting services | ||||
| 42450 | Glazing services | ||||
| 42510 | Landscape construction services | ||||
| 42590 | Construction services (not elsewhere classified) | ||||
| 95250 | Gardening and turf management services | ||||
| 328 | Structural trade services | 42220 | Bricklaying services | ||
| 42230 | Roofing services | ||||
| 42240 | Structural steel erection services | ||||
| 331 | Petroleum product and specialty wholesaling | 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||
| 46120 | Professional and scientific goods wholesaling | ||||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 47991 | Wholesaling—commission-based or excluding storage and handling of goods | ||||
| 333 | Grocery and produce wholesaling | 45120 | Cereal grain wholesaling | ||
| 47150 | Fruit and vegetable wholesaling | ||||
| 47190 | Grocery wholesaling (not elsewhere classified) | ||||
| 47191 | Grocery wholesaling—multiple product ranges | ||||
| 341 | Electrical and electronic goods wholesaling | 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||
| 343 | Specialised machinery and equipment wholesaling | 46190 | Food and other specialised industrial machinery and equipment wholesaling | ||
| 345 | Hardware goods wholesaling | 45390 | Hardware goods wholesaling (not elsewhere classified) | ||
| 351 | Vehicle and machinery wholesaling | 46110 | Agricultural and construction machinery wholesaling | ||
| 46220 | Commercial vehicle wholesaling | ||||
| 361 | Fish, meats and dairy produce wholesaling | 47110 | Meat, poultry, and smallgoods wholesaling | ||
| 47130 | Dairy produce wholesaling | ||||
| 47140 | Fish and seafood wholesaling | ||||
| 371 | Wholesale trade (low-risk group) | 45111 | Wool wholesaling | ||
| 45230 | Industrial and agricultural chemical product wholesaling | ||||
| 46210 | Car wholesaling | ||||
| 47170 | Liquor and tobacco product wholesaling | ||||
| 47210 | Textile product wholesaling | ||||
| 47220 | Clothing and footwear wholesaling | ||||
| 47940 | Book and magazine wholesaling | ||||
| 47950 | Paper product wholesaling | ||||
| 47960 | Pharmaceutical and toiletry goods wholesaling | ||||
| 373 | Other wholesaling | 47990 | Wholesaling (not elsewhere classified) | ||
| 391 | Car retailing | 53110 | Car retailing (including associated vehicle servicing) | ||
| 393 | Motor trade wholesaling and retailing | 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | ||
| 46230 | Motor vehicle new-part wholesaling | ||||
| 52450 | Marine equipment retailing | ||||
| 53120 | Motor cycle retailing (including associated vehicle servicing) | ||||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | ||||
| 53140 | Motor vehicle parts retailing | ||||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | ||||
| 395 | Motor trade services | 46240 | Motor vehicle dismantling and used-part wholesaling | ||
| 53240 | Tyre retailing | ||||
| 411 | Food retailing | 21640 | Bakery product manufacturing (non-factory based) | ||
| 51100 | Supermarket and grocery stores | ||||
| 51210 | Fresh meat, fish, and poultry retailing | ||||
| 51220 | Fruit and vegetable retailing | ||||
| 51230 | Liquor retailing | ||||
| 51290 | Specialised food retailing (not elsewhere classified) | ||||
| 420 | Pharmacies and associated retailing | 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | ||
| 95220 | Photographic film processing | ||||
| 422 | Clothing and footwear retailing | 52210 | Clothing retailing | ||
| 52220 | Footwear retailing | ||||
| 424 | Retail trade (low-risk group) | 52350 | Entertainment media retailing | ||
| 52410 | Sport and camping equipment retailing | ||||
| 52430 | Newspaper and book retailing | ||||
| 52460 | Stationery goods retailing | ||||
| 52540 | Flower retailing | ||||
| 52550 | Watch and jewellery retailing | ||||
| 52560 | Personal accessories retailing (not elsewhere classified) | ||||
| 52591 | Craft and gift retailing (not elsewhere classified) | ||||
| 71111 | Retail postal services | ||||
| 95110 | Video and other electronic media rental and hiring | ||||
| 426 | Retail trade (low-medium risk group) | 52100 | Department stores | ||
| 52340 | Electrical, electronic, and gas appliance retailing | ||||
| 52341 | Computer and computer peripherals retailing | ||||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | ||||
| 52420 | Toy and game retailing | ||||
| 52590 | Store-based retailing (not elsewhere classified) | ||||
| 428 | Store and non-store retailing | 52230 | Manchester and textile goods retailing (not elsewhere classified) | ||
| 52310 | Furniture retailing | ||||
| 52320 | Floor covering retailing | ||||
| 52330 | Hardware and building supplies retailing | ||||
| 52331 | Houseware retailing | ||||
| 52520 | Antique and used goods retailing | ||||
| 52530 | Garden supplies retailing | ||||
| 52595 | Non-store retailing | ||||
| 52597 | Retail commission-based buying or selling (or both) | ||||
| 441 | Hospitality services | 57100 | Accommodation | ||
| 57200 | Pubs, taverns, and bars | ||||
| 57400 | Clubs (hospitality) | ||||
| 451 | Catering and meal services | 51250 | Takeaway food services | ||
| 51270 | Catering services | ||||
| 57300 | Cafes and restaurants | ||||
| 461 | Road passenger and rail transport | 61210 | Interurban and rural bus transport | ||
| 61220 | Urban bus transport | ||||
| 61230 | Taxi and road transport (not elsewhere classified) | ||||
| 62000 | Rail freight transport | ||||
| 62100 | Rail passenger transport | ||||
| 463 | Road freight transport | 61100 | Road freight transport | ||
| 491 | Air transport and support services | 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | ||||
| 493 | Air operations (higher-risk group) | 02130 | Air operations under Civil Aviation Rules Part 137 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | ||||
| 64050 | Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, or 106 | ||||
| 501 | Water and scenic transport | 63010 | Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) | ||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | ||||
| 63030 | Inland water transport (except passenger-only) | ||||
| 63031 | Water passenger transport (river, lake, or harbour) | ||||
| 66230 | Port and water transport terminal and marina operations | ||||
| 66290 | Water transport support services (not elsewhere classified) | ||||
| 66500 | Scenic and sightseeing transport (excluding aviation) | ||||
| 511 | Postal and courier services | 71110 | Postal services | ||
| 71120 | Courier pick-up and delivery services | ||||
| 521 | Travel, customs and shipping agency services | 66410 | Travel agency and tour arrangement services | ||
| 66440 | Customs and shipping agency services (excluding handling of goods) | ||||
| 523 | Other transport and transport services | 65090 | Transport (not elsewhere classified) | ||
| 66190 | Transport support services (not elsewhere classified) | ||||
| 66420 | Freight forwarding services | ||||
| 525 | Stevedoring | 66210 | Stevedoring services | ||
| 531 | Warehousing and storage | 67010 | Grain storage services | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | ||||
| 541 | Publishing | 24211 | Newspaper publishing | ||
| 24221 | Magazine and other periodical publishing | ||||
| 24230 | Book publishing | ||||
| 24231 | Publishing (not elsewhere classified) (except software, music, and Internet) | ||||
| 24232 | Internet publishing and broadcasting | ||||
| 24233 | Directory and mailing-list publishing | ||||
| 24234 | Music publishing | ||||
| 24235 | Software publishing | ||||
| 581 | Communications and information services | 71200 | Wired telecommunications network operation | ||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | ||||
| 71230 | Telecommunications services (not elsewhere classified) | ||||
| 71240 | Internet service providers and web search portals | ||||
| 78310 | Data processing and web-hosting services | ||||
| 78320 | Electronic information storage services | ||||
| 92110 | Information services (not elsewhere classified) | ||||
| 621 | Finance, insurance and statistical services | 73100 | Central banking | ||
| 73210 | Banking | ||||
| 73220 | Building society operation | ||||
| 73230 | Credit union operation | ||||
| 73290 | Depository financial intermediation (not elsewhere classified) | ||||
| 73300 | Non-depository financing | ||||
| 73400 | Financial asset investing | ||||
| 74110 | Life insurance | ||||
| 74120 | Superannuation funds | ||||
| 74210 | Health insurance | ||||
| 74220 | General insurance | ||||
| 75110 | Financial asset broking services | ||||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | ||||
| 75200 | Auxiliary insurance services | ||||
| 78530 | Market research and statistical services | ||||
| 641 | Financial and rental services | 77300 | Non-financial assets leasing and investment | ||
| 77301 | Holder investor farms and livestock | ||||
| 77410 | Passenger car and minibus rental and hiring | ||||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | ||||
| 661 | Transport and machinery rental services | 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | ||||
| 671 | Real estate services | 77200 | Real estate services | ||
| 673 | Property development and operation | 77110 | Residential property operators and developers (excluding construction) | ||
| 77120 | Non-residential property operators and developers (excluding construction) | ||||
| 691 | Advertising and photographic services | 78510 | Advertising services | ||
| 95230 | Professional photographic services | ||||
| 693 | Design and engineering services | 78210 | Architectural services | ||
| 78220 | Surveying and mapping services | ||||
| 78230 | Engineering design and engineering consulting services | ||||
| 78520 | Specialised design services (not elsewhere classified) | ||||
| 695 | Scientific research services | 78100 | Scientific research services | ||
| 697 | Scientific and veterinary services | 78290 | Scientific testing and analysis services | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | ||||
| 86400 | Veterinary services | ||||
| 701 | Computer services | 78340 | Computer systems design and related services | ||
| 720 | Legal services | 78410 | Legal services | ||
| 721 | Accounting services | 78420 | Accounting services | ||
| 723 | Management and consulting services | 78550 | Management advice and related consulting services | ||
| 78560 | Corporate head office management services | ||||
| 724 | Business support services | 61231 | Taxi and other vehicle scheduling operations | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | ||||
| 78620 | Labour supply services (on-hired staff—office workers only) | ||||
| 78630 | Document preparation services | ||||
| 78691 | Credit reporting and debt collection services | ||||
| 78692 | Call centre operation | ||||
| 84700 | Educational support services | ||||
| 726 | Administrative services | 78540 | Office administrative services | ||
| 78693 | Administrative services (not elsewhere classified) | ||||
| 728 | Labour supply services (medium-risk group) | 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | ||
| 751 | Government administration | 81110 | Central government administration (not elsewhere classified) | ||
| 81300 | Foreign government representation | ||||
| 753 | Local government, public order and regulatory services | 81130 | Local government administration (not elsewhere classified) | ||
| 96360 | Public order and safety services (not elsewhere classified) | ||||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | ||||
| 755 | Justice | 81200 | Justice | ||
| 87292 | Parole or probationary services | ||||
| 761 | Defence | 82000 | Defence | ||
| 771 | Police services | 96310 | Police services | ||
| 773 | Inspection, investigation and security services | 21111 | Meat and food inspection services | ||
| 78640 | Investigation and security services | ||||
| 775 | Corrective services | 96320 | Correctional and detention services | ||
| 777 | Fire and emergency services | 96330 | Fire protection and other emergency services (except police and ambulance services) | ||
| 801 | Primary and secondary education | 84210 | Primary education | ||
| 84220 | Secondary education | ||||
| 84230 | Combined primary and secondary education | ||||
| 84240 | Special-school education | ||||
| 811 | Tertiary education | 84310 | Higher education (undergraduate and postgraduate courses) | ||
| 84320 | Technical and vocational education and training | ||||
| 821 | Community and arts education | 84400 | Adult, community, and other education (not elsewhere classified) | ||
| 84600 | Arts education | ||||
| 841 | Hospital and midwifery services | 86110 | Hospitals (except psychiatric hospitals) | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | ||||
| 86132 | Midwifery services | ||||
| 851 | Medical and optical services | 86210 | General practice medical services | ||
| 86220 | Specialist medical services | ||||
| 86320 | Optometry and optical dispensing | ||||
| 853 | Dental services | 86230 | Dental services | ||
| 855 | Health and community services | 86310 | Pathology and diagnostic imaging services | ||
| 86340 | Community health centre operation | ||||
| 86350 | Physiotherapy services | ||||
| 86360 | Chiropractic and osteopathic services | ||||
| 86390 | Allied health services (not elsewhere classified) | ||||
| 86391 | Health care services (not elsewhere classified) | ||||
| 87222 | Residential refuge operation | ||||
| 861 | Preschool education and child care | 84100 | Preschool education | ||
| 87100 | Child care services | ||||
| 863 | Medical and social support services | 86131 | Labour supply services (nursing, medical, and dental) | ||
| 87290 | Social assistance services (not elsewhere classified) | ||||
| 865 | Aged and residential care and ambulance services | 86130 | Aged care residential services | ||
| 86330 | Ambulance services | ||||
| 87210 | Retirement village operation (without rest home or hospital facilities) | ||||
| 87211 | Retirement village operation (with rest home or hospital facilities) | ||||
| 87220 | Residential care services (not elsewhere classified) | ||||
| 901 | Entertainment broadcasting and distribution | 91120 | Motion picture and video distribution | ||
| 91210 | Radio broadcasting | ||||
| 91220 | Free-to-air television broadcasting | ||||
| 91230 | Cable and other subscription programming | ||||
| 92100 | Libraries and archives | ||||
| 903 | Entertainment and performing arts | 91110 | Motion picture and video production | ||
| 91111 | Post-production services and other motion picture and video activities (not elsewhere classified) | ||||
| 91130 | Motion picture exhibition | ||||
| 92410 | Performing arts operation | ||||
| 92420 | Creative artists, musicians, writers, and performers | ||||
| 92510 | Music and other sound recording activities (not elsewhere classified) | ||||
| 92520 | Performing arts venue operation | ||||
| 93220 | Casino operation | ||||
| 911 | Sporting and recreational activities (lower-risk group) | 93111 | Horse and dog racing administration and track operation | ||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | ||||
| 93130 | Health and fitness centres and gymnasia operation | ||||
| 93171 | Sport and physical recreation—community rugby league | ||||
| 93184 | Sport and physical recreation—softball or baseball | ||||
| 93186 | Sport and physical recreation—swimming | ||||
| 93187 | Sport and physical recreation—tennis | ||||
| 93188 | Sport and physical recreation—water skiing | ||||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | ||||
| 93192 | Sport and physical recreation—boating or yachting | ||||
| 93193 | Sport and physical recreation—cycling | ||||
| 93195 | Sport and physical recreation—golf | ||||
| 93199 | Sport and physical recreation—netball | ||||
| 93300 | Amusement parks and centres operation | ||||
| 913 | Recreational facilities operation | 92310 | Zoological and botanic gardens operation | ||
| 92390 | Nature reserve and conservation park operation | ||||
| 915 | Sporting and recreational activities (medium-risk group) | 84500 | Sports and physical recreation instruction | ||
| 93112 | Dog racing activities | ||||
| 93170 | Sport and physical recreation—community rugby | ||||
| 93182 | Sport and physical recreation—snow skiing | ||||
| 93185 | Sport and physical recreation—squash or badminton | ||||
| 917 | Equine and sporting activities (medium-high risk group) | 01520 | Horse farming and horse agistment | ||
| 93113 | Horse racing activities—harness racing | ||||
| 93115 | Horse racing activities—harness racing—drivers | ||||
| 93174 | Sport and physical recreation—community cricket | ||||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | ||||
| 93194 | Sport and physical recreation—professional cricket | ||||
| 93198 | Sport and physical recreation—motor racing | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 919 | Equine and sporting activities (high-risk group) | 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | ||||
| 93180 | Sport and physical recreation—professional rugby | ||||
| 93181 | Sport and physical recreation—professional rugby league | ||||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | ||||
| 93197 | Sport and physical recreation—motor cycling | ||||
| 921 | Museums and gambling activities | 92200 | Museum operation | ||
| 93210 | Lottery operation | ||||
| 93290 | Gambling activities (not elsewhere classified) | ||||
| 941 | Repair and maintenance (low-risk group) | 52620 | Clothing and footwear repair | ||
| 52690 | Repair and maintenance (not elsewhere classified) | ||||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | ||||
| 943 | Repair and maintenance (medium-risk group) | 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | ||
| 52610 | Domestic appliance repair and maintenance | ||||
| 53220 | Automotive electrical services | ||||
| 53230 | Automotive body, paint, and interior repair and maintenance | ||||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | ||||
| 945 | Facilities maintenance and management | 78650 | Pest control services (except agricultural and forestry) | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | ||||
| 951 | Business and community organisations | 96100 | Religious organisations and services | ||
| 96210 | Business and professional association services | ||||
| 96220 | Labour association services | ||||
| 96290 | Interest group services (not elsewhere classified) | ||||
| 953 | Personal and community activities | 66110 | Parking services | ||
| 95240 | Funeral, crematorium, and cemetery services | ||||
| 95260 | Hairdressing and beauty services | ||||
| 95270 | Diet and weight-reduction centre operation | ||||
| 95290 | Personal services (not elsewhere classified) | ||||
| 95300 | Brothel-keeping, massage parlour and prostitution services | ||||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | ||||
| 97000 | Private households employing staff | ||||
| 955 | Laundries and dry cleaners | 95210 | Laundry and dry-cleaning services |
Rebecca Kitteridge,
Clerk of the Executive Council.
Date of notification in Gazette: 3 March 2011.
Contents
1General
2Status of reprints
3How reprints are prepared
4Changes made under section 17C of the Acts and Regulations Publication Act 1989
5List of amendments incorporated in this reprint (most recent first)
Notes
1 General
-
This is a reprint of the Accident Compensation (Experience Rating) Regulations 2011. The reprint incorporates all the amendments to the regulations as at 22 July 2011, as specified in the list of amendments at the end of these notes.
Relevant provisions of any amending enactments that contain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order. For more information, see http://www.pco.parliament.govt.nz/reprints/
.
2 Status of reprints
-
Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment. This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.
This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the principal enactment and its amendments are contained.
3 How reprints are prepared
A number of editorial conventions are followed in the preparation of reprints. For example, the enacting words are not included in Acts, and provisions that are repealed or revoked are omitted. For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/
or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.
4 Changes made under section 17C of the Acts and Regulations Publication Act 1989
-
Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice. Changes that would alter the effect of the legislation are not permitted.
A new format of legislation was introduced on 1 January 2000. Changes to legislative drafting style have also been made since 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legislation reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.
In outline, the editorial changes made in reprints under the authority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint:
•omission of unnecessary referential words (such as
“of this section”
and“of this Act”
)•typeface and type size (Times Roman, generally in 11.5 point)
-
•layout of provisions, including:
•indentation
•position of section headings (eg, the number and heading now appear above the section)
•format of definitions (eg, the defined term now appears in bold type, without quotation marks)
•format of dates (eg, a date formerly expressed as
“the 1st day of January 1999”
is now expressed as“1 January 1999”
)•position of the date of assent (it now appears on the front page of each Act)
•punctuation (eg, colons are not used after definitions)
•Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly
-
•case and appearance of letters and words, including:
•format of headings (eg, headings where each word formerly appeared with an initial capital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter)
•small capital letters in section and subsection references are now capital letters
•schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accordingly
•running heads (the information that appears at the top of each page)
•format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chronological).
5 List of amendments incorporated in this reprint (most recent first)
Versions
Accident Compensation (Experience Rating) Regulations 2011
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