Secondary legislation
Revoked
Latest version
as at 01 April 2025
|
SL 2022/31
|
Administered by Ministry of Business, Innovation, and Employment
Accident Compensation (Work Account Levies) Regulations 2022
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Version as at 1 April 2025
Accident Compensation (Work Account Levies) Regulations 2022
(SL 2022/31)
Accident Compensation (Work Account Levies) Regulations 2022: revoked, on 1 April 2025, by regulation 27(1) of the Accident Compensation (Work Account Levies) Regulations 2025 (SL 2025/17).
Cindy Kiro, Governor-General
Order in Council
At Wellington this 21st day of February 2022
Present:
Her Excellency the Governor-General in Council
Note
The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.
Note 4 at the end of this version provides a list of the amendments included in it.
These regulations are administered by the Ministry of Business, Innovation, and Employment.
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
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,—
Act means the Accident Compensation Act 2001
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)
(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
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
| Classification unit number | Classification unit | Levy rate per $100 of earnings ($) | ||
|---|---|---|---|---|
| 57100 | Accommodation | 0.52 | ||
| 78420 | Accounting services | 0.03 | ||
| 25491 | Adhesive manufacturing | 0.30 | ||
| 78693 | Administrative services (not elsewhere classified) | 0.19 | ||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.24 | ||
| 78510 | Advertising services | 0.15 | ||
| 86130 | Aged care residential services | 1.06 | ||
| 46110 | Agricultural and construction machinery wholesaling | 0.60 | ||
| 28610 | Agricultural machinery and equipment manufacturing | 1.13 | ||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.46 | ||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 1.73 | ||
| 42330 | Air conditioning and heating services | 0.89 | ||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 1.62 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 1.62 | ||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 1.62 | ||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.35 | ||
| 28240 | Aircraft manufacturing and repair services | 0.27 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.35 | ||
| 86390 | Allied health services (not elsewhere classified) | 0.21 | ||
| 93410 | Alpine and white water recreation activities | 2.68 | ||
| 27210 | Alumina production | 0.79 | ||
| 27310 | Aluminium rolling, drawing, and extruding | 0.97 | ||
| 27220 | Aluminium smelting | 0.79 | ||
| 86330 | Ambulance services | 1.06 | ||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.54 | ||
| 93300 | Amusement parks and centres operation | 0.54 | ||
| 52520 | Antique and used goods retailing | 0.61 | ||
| 01150 | Apple and pear growing | 0.91 | ||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.61 | ||
| 27420 | Architectural aluminium product manufacturing | 0.97 | ||
| 78210 | Architectural services | 0.11 | ||
| 84600 | Arts education | 0.24 | ||
| 53230 | Automotive body, paint, and interior repair and maintenance | 0.80 | ||
| 28130 | Automotive electrical components manufacturing | 0.27 | ||
| 53220 | Automotive electrical services | 0.80 | ||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 0.80 | ||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.07 | ||
| 75200 | Auxiliary insurance services | 0.07 | ||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.59 | ||
| 73210 | Banking | 0.07 | ||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.30 | ||
| 25350 | Basic inorganic chemical manufacturing | 0.19 | ||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 0.79 | ||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 0.79 | ||
| 25340 | Basic organic chemical manufacturing | 0.30 | ||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.71 | ||
| 01250 | Beef cattle farming | 1.82 | ||
| 01593 | Beekeeping | 1.44 | ||
| 21820 | Beer manufacturing | 0.36 | ||
| 01192 | Berry fruit growing | 0.91 | ||
| 21630 | Biscuit manufacturing (factory-based) | 0.86 | ||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.26 | ||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.25 | ||
| 47940 | Book and magazine wholesaling | 0.23 | ||
| 24230 | Book publishing | 0.07 | ||
| 21610 | Bread manufacturing (factory-based) | 0.77 | ||
| 42220 | Bricklaying services | 2.17 | ||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.44 | ||
| 42342 | Building installation services (not elsewhere classified) | 1.93 | ||
| 73220 | Building society operation | 0.07 | ||
| 96210 | Business and professional association services | 0.13 | ||
| 91230 | Cable and other subscription programming | 0.11 | ||
| 57300 | Cafes and restaurants | 0.39 | ||
| 21620 | Cake and pastry manufacturing (factory-based) | 0.86 | ||
| 78692 | Call centre operation | 0.13 | ||
| 53110 | Car retailing (including associated vehicle servicing) | 0.40 | ||
| 46210 | Car wholesaling | 0.23 | ||
| 42420 | Carpentry services | 1.93 | ||
| 93220 | Casino operation | 0.45 | ||
| 51270 | Catering services (including on-hired hospitality staff) | 0.39 | ||
| 26310 | Cement and lime manufacturing | 1.24 | ||
| 73100 | Central banking | 0.07 | ||
| 81110 | Central government administration (not elsewhere classified) | 0.07 | ||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.77 | ||
| 45120 | Cereal grain wholesaling | 0.60 | ||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.77 | ||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.70 | ||
| 87100 | Childcare services | 0.48 | ||
| 86360 | Chiropractic and osteopathic services | 0.21 | ||
| 21900 | Cigarette and tobacco product manufacturing | 0.36 | ||
| 01191 | Citrus fruit growing | 0.91 | ||
| 26210 | Clay brick manufacturing | 1.24 | ||
| 25450 | Cleaning-compound manufacturing | 0.36 | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.01 | ||
| 52620 | Clothing and footwear repair | 0.24 | ||
| 47220 | Clothing and footwear wholesaling | 0.23 | ||
| 22420 | Clothing manufacturing | 0.48 | ||
| 52210 | Clothing retailing | 0.29 | ||
| 57400 | Clubs (hospitality) | 0.52 | ||
| 11010 | Coal mining | 0.87 | ||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.01 | ||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.01 | ||
| 84230 | Combined primary and secondary education | 0.18 | ||
| 46220 | Commercial vehicle wholesaling | 0.60 | ||
| 28420 | Communications equipment manufacturing | 0.15 | ||
| 86340 | Community health centre operation | 0.21 | ||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.44 | ||
| 52341 | Computer and computer peripherals retailing | 0.24 | ||
| 46130 | Computer and computer peripherals wholesaling | 0.16 | ||
| 28410 | Computer and electronic office equipment manufacturing | 0.15 | ||
| 78340 | Computer systems design and related services | 0.03 | ||
| 26350 | Concrete product manufacturing | 1.24 | ||
| 42210 | Concreting services | 1.93 | ||
| 21720 | Confectionery manufacturing | 0.70 | ||
| 14190 | Construction material mining (not elsewhere classified) | 0.87 | ||
| 42590 | Construction services (not elsewhere classified) | 1.93 | ||
| 42595 | Construction services and property developers – all trades subcontracted | 0.43 | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.92 | ||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 0.79 | ||
| 78560 | Corporate head office management services | 0.11 | ||
| 96320 | Correctional and detention services | 1.29 | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.36 | ||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.36 | ||
| 71120 | Courier pick-up and delivery services | 1.51 | ||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.23 | ||
| 92420 | Creative artists, musicians, writers, and performers | 0.45 | ||
| 78691 | Credit reporting and debt collection services | 0.13 | ||
| 73230 | Credit union operation | 0.07 | ||
| 01690 | Crop growing (not elsewhere classified) | 0.91 | ||
| 21130 | Cured meat and smallgoods manufacturing | 1.45 | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.12 | ||
| 22210 | Cut and sewn textile product manufacturing | 0.48 | ||
| 01300 | Dairy cattle farming | 2.27 | ||
| 47130 | Dairy produce wholesaling | 0.90 | ||
| 78310 | Data processing and web-hosting services | 0.06 | ||
| 01530 | Deer farming | 1.44 | ||
| 82000 | Defence | 0.52 | ||
| 86230 | Dental services | 0.11 | ||
| 52100 | Department stores | 0.39 | ||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.07 | ||
| 95270 | Diet and weight-reduction centre operation | 0.44 | ||
| 24233 | Directory and mailing-list publishing | 0.07 | ||
| 78630 | Document preparation services | 0.13 | ||
| 93112 | Dog racing activities | 1.04 | ||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.27 | ||
| 52610 | Domestic appliance repair and maintenance | 0.80 | ||
| 84700 | Educational support services | 0.13 | ||
| 28520 | Electric cable and wire manufacturing | 0.27 | ||
| 28540 | Electric lighting equipment manufacturing | 0.27 | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.24 | ||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.16 | ||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.27 | ||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.66 | ||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.39 | ||
| 36130 | Electricity generation (not elsewhere classified) | 0.13 | ||
| 36101 | Electricity line-system operation | 0.73 | ||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.24 | ||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.27 | ||
| 78320 | Electronic information storage services | 0.06 | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.13 | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.13 | ||
| 78230 | Engineering design and engineering consulting services | 0.11 | ||
| 52350 | Entertainment media retailing | 0.23 | ||
| 25410 | Explosives manufacturing | 0.30 | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.25 | ||
| 25310 | Fertiliser manufacturing | 0.71 | ||
| 75110 | Financial asset broking services | 0.07 | ||
| 73400 | Financial asset investing | 0.07 | ||
| 42341 | Fire and security alarm installation services | 0.89 | ||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.20 | ||
| 52592 | Firewood, coal, and coke retailing | 1.40 | ||
| 47140 | Fish and seafood wholesaling | 0.90 | ||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 2.61 | ||
| 04190 | Fishing (not elsewhere classified) | 2.61 | ||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.55 | ||
| 52320 | Floor-covering retailing | 0.61 | ||
| 01120 | Floriculture production | 0.91 | ||
| 52540 | Flower retailing | 0.23 | ||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.55 | ||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.49 | ||
| 21790 | Food product manufacturing (not elsewhere classified) | 0.86 | ||
| 22500 | Footwear manufacturing | 0.48 | ||
| 52220 | Footwear retailing | 0.29 | ||
| 81300 | Foreign government representation | 0.07 | ||
| 03021 | Forest product and moss gathering and processing | 1.73 | ||
| 03010 | Forestry | 2.58 | ||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.58 | ||
| 36110 | Fossil fuel electricity generation | 0.13 | ||
| 91220 | Free-to-air television broadcasting | 0.11 | ||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 0.87 | ||
| 51210 | Fresh meat, fish, and poultry retailing | 0.59 | ||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 0.91 | ||
| 21300 | Fruit and vegetable processing | 0.88 | ||
| 51220 | Fruit and vegetable retailing | 0.59 | ||
| 47150 | Fruit and vegetable wholesaling | 0.60 | ||
| 95240 | Funeral, crematorium, and cemetery services | 0.44 | ||
| 47320 | Furniture and floor-coverings wholesaling | 0.46 | ||
| 29290 | Furniture manufacturing (not elsewhere classified) | 0.72 | ||
| 52310 | Furniture retailing | 0.61 | ||
| 93290 | Gambling activities (not elsewhere classified) | 0.20 | ||
| 52530 | Garden supplies retailing | 0.61 | ||
| 95250 | Gardening and turf management services | 1.93 | ||
| 36200 | Gas supply | 0.73 | ||
| 74220 | General insurance | 0.07 | ||
| 86210 | General practice medical services | 0.08 | ||
| 26100 | Glass and glass product manufacturing | 1.24 | ||
| 42450 | Glazing services | 1.93 | ||
| 13140 | Gold ore mining | 0.87 | ||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.68 | ||
| 01220 | Grain and sheep or grain and beef cattle farming | 1.82 | ||
| 01210 | Grain growing | 0.91 | ||
| 21510 | Grain mill product manufacturing | 1.45 | ||
| 67010 | Grain storage services | 0.82 | ||
| 01140 | Grape growing | 0.91 | ||
| 14110 | Gravel and sand quarrying | 0.87 | ||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.60 | ||
| 47191 | Grocery wholesaling—multiple product ranges | 0.60 | ||
| 95260 | Hairdressing and beauty services | 0.44 | ||
| 52330 | Hardware and building supplies retailing | 0.61 | ||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.48 | ||
| 93130 | Health and fitness centres and gymnasia operation | 0.54 | ||
| 86391 | Health care services (not elsewhere classified) | 0.21 | ||
| 74210 | Health insurance | 0.07 | ||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.19 | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.38 | ||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.12 | ||
| 42101 | Hire of construction machinery and cranes with operator | 1.93 | ||
| 77301 | Holder investor farms and livestock | 0.68 | ||
| 93111 | Horse and dog racing administration and track operation | 0.54 | ||
| 01520 | Horse farming and horse agistment | 2.68 | ||
| 93113 | Horse racing activities—harness racing | 2.68 | ||
| 93115 | Horse racing activities—harness racing—drivers | 2.68 | ||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 5.79 | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 5.79 | ||
| 02195 | Horticultural contracting and labour supply services | 0.91 | ||
| 86110 | Hospitals (except psychiatric hospitals) | 0.49 | ||
| 41110 | House construction | 1.68 | ||
| 52331 | Houseware retailing | 0.39 | ||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 02200 | Hunting and trapping | 2.58 | ||
| 36120 | Hydroelectricity generation | 0.13 | ||
| 21220 | Ice cream manufacturing | 0.70 | ||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.23 | ||
| 25320 | Industrial gas manufacturing | 0.19 | ||
| 92110 | Information services (not elsewhere classified) | 0.06 | ||
| 63030 | Inland water transport (except passenger-only) | 1.01 | ||
| 51110 | In-store retail support services | 0.42 | ||
| 96290 | Interest group services (not elsewhere classified) | 0.13 | ||
| 24232 | Internet publishing and broadcasting | 0.07 | ||
| 71240 | Internet service providers and web-search portals | 0.08 | ||
| 61210 | Interurban and rural bus transport | 0.88 | ||
| 78640 | Investigation and security services | 0.77 | ||
| 27120 | Iron and steel casting | 0.92 | ||
| 27121 | Iron and steel forging | 0.92 | ||
| 13110 | Iron ore mining | 0.87 | ||
| 27110 | Iron smelting and steel manufacturing | 0.92 | ||
| 29410 | Jewellery and silverware manufacturing | 0.15 | ||
| 47920 | Jewellery and watch wholesaling | 0.16 | ||
| 81200 | Justice | 0.12 | ||
| 47390 | Kitchenware and diningware wholesaling | 0.46 | ||
| 01170 | Kiwifruit growing | 0.91 | ||
| 22390 | Knitted product manufacturing | 0.48 | ||
| 96220 | Labour association services | 0.13 | ||
| 86131 | Labour supply services (nursing, medical, and dental) | 0.88 | ||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.67 | ||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.13 | ||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.13 | ||
| 41222 | Land development and subdivision | 1.60 | ||
| 42510 | Landscape construction services | 1.93 | ||
| 95210 | Laundry and dry-cleaning services | 0.78 | ||
| 22620 | Leather and leather substitute goods manufacturing | 0.48 | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | 1.60 | ||
| 78410 | Legal services | 0.03 | ||
| 92100 | Libraries and archives | 0.11 | ||
| 74110 | Life insurance | 0.07 | ||
| 28650 | Lifting and material-handling equipment manufacturing | 0.55 | ||
| 04150 | Line fishing (including processing on board) | 2.61 | ||
| 47170 | Liquor and tobacco product wholesaling | 0.23 | ||
| 51230 | Liquor retailing | 0.59 | ||
| 01590 | Livestock farming (not elsewhere classified) | 1.44 | ||
| 81130 | Local government administration (not elsewhere classified) | 0.18 | ||
| 23110 | Log sawmilling | 1.58 | ||
| 03020 | Logging | 2.58 | ||
| 93210 | Lottery operation | 0.20 | ||
| 28640 | Machine tool and parts manufacturing | 0.55 | ||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.13 | ||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 0.80 | ||
| 24221 | Magazine and other periodical publishing | 0.07 | ||
| 78550 | Management services and related consulting services | 0.11 | ||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.61 | ||
| 29490 | Manufacturing (not elsewhere classified) | 0.72 | ||
| 52450 | Marine equipment retailing | 0.37 | ||
| 78530 | Market research and statistical services | 0.07 | ||
| 29230 | Mattress manufacturing | 0.72 | ||
| 21111 | Meat and food inspection services | 0.77 | ||
| 21110 | Meat processing | 2.39 | ||
| 47110 | Meat, poultry, and smallgoods wholesaling | 0.90 | ||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.15 | ||
| 45220 | Metal and mineral wholesaling | 0.97 | ||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.61 | ||
| 29220 | Metal furniture manufacturing | 0.55 | ||
| 13190 | Metal ore mining (not elsewhere classified) | 0.87 | ||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.03 | ||
| 86132 | Midwifery services | 0.49 | ||
| 21210 | Milk and cream processing | 0.70 | ||
| 15130 | Mineral exploration | 0.87 | ||
| 13150 | Mineral sand mining | 0.87 | ||
| 28620 | Mining and construction machinery manufacturing | 1.13 | ||
| 14200 | Mining and quarrying (not elsewhere classified) | 0.87 | ||
| 15200 | Mining support services (not elsewhere classified) | 0.87 | ||
| 91120 | Motion picture and video distribution | 0.11 | ||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.45 | ||
| 91130 | Motion picture exhibition | 0.45 | ||
| 53120 | Motor cycle retailing (including associated vehicle servicing) | 0.37 | ||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.38 | ||
| 28120 | Motor vehicle body and trailer manufacturing | 1.13 | ||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.27 | ||
| 28110 | Motor vehicle manufacturing | 0.94 | ||
| 46230 | Motor vehicle new-part wholesaling | 0.37 | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 0.94 | ||
| 53140 | Motor vehicle parts retailing | 0.37 | ||
| 92200 | Museum operation | 0.20 | ||
| 01692 | Mushroom growing | 0.91 | ||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.45 | ||
| 24234 | Music publishing | 0.07 | ||
| 25590 | Natural rubber product manufacturing | 0.48 | ||
| 22140 | Natural textile manufacturing | 0.69 | ||
| 92390 | Nature reserve and conservation park operation | 0.91 | ||
| 52430 | Newspaper and new and used book retailing | 0.23 | ||
| 24211 | Newspaper publishing | 0.07 | ||
| 73300 | Non-depository financing | 0.07 | ||
| 27330 | Non-ferrous metal casting and forging | 0.79 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.16 | ||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.24 | ||
| 41130 | Non-residential building construction | 1.46 | ||
| 77120 | Non-residential property operators | 0.43 | ||
| 01110 | Nursery production | 0.91 | ||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 0.79 | ||
| 78540 | Office administrative services | 0.19 | ||
| 04210 | Offshore aquaculture | 1.73 | ||
| 21400 | Oil and fat manufacturing | 0.88 | ||
| 12000 | Oil and gas extraction | 0.19 | ||
| 01180 | Olive growing | 0.91 | ||
| 36102 | On-selling electricity and electricity market operation | 0.13 | ||
| 04220 | Onshore aquaculture | 1.73 | ||
| 86320 | Optometry and optical dispensing | 0.08 | ||
| 78670 | Packaging services | 0.70 | ||
| 25420 | Paint and coatings manufacturing | 0.30 | ||
| 42440 | Painting and decorating services | 1.81 | ||
| 23340 | Paper bag and sack manufacturing | 0.36 | ||
| 47950 | Paper product wholesaling | 0.23 | ||
| 24110 | Paper stationery manufacturing | 0.36 | ||
| 66110 | Parking services | 0.44 | ||
| 87292 | Parole or probationary services | 0.12 | ||
| 77410 | Passenger car and minibus rental and hiring | 0.68 | ||
| 86310 | Pathology and diagnostic imaging services | 0.21 | ||
| 92410 | Performing arts operation | 0.45 | ||
| 92520 | Performing arts venue operation | 0.45 | ||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.23 | ||
| 95290 | Personal services (not elsewhere classified) | 0.44 | ||
| 78650 | Pest control services (except agricultural and forestry) | 1.01 | ||
| 25440 | Pesticide manufacturing | 0.36 | ||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.71 | ||
| 15110 | Petroleum and natural gas exploration | 0.87 | ||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.37 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.23 | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.19 | ||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.23 | ||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.12 | ||
| 95220 | Photographic film processing | 0.12 | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.15 | ||
| 86350 | Physiotherapy services | 0.21 | ||
| 01510 | Pig farming | 1.44 | ||
| 65010 | Pipeline transport | 0.19 | ||
| 26320 | Plaster and gypsum product manufacturing | 1.24 | ||
| 42410 | Plastering and ceiling services | 1.93 | ||
| 45391 | Plumbing goods wholesaling | 0.46 | ||
| 42310 | Plumbing services | 1.40 | ||
| 96310 | Police services | 0.49 | ||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.72 | ||
| 25650 | Polymer foam product manufacturing | 0.72 | ||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.72 | ||
| 66230 | Port and water transport terminal operations | 1.01 | ||
| 71110 | Postal services | 1.51 | ||
| 91111 | Post-production and digital visual effects services | 0.11 | ||
| 21795 | Potato crisps and corn crisps manufacturing | 0.36 | ||
| 01420 | Poultry farming (eggs) | 1.57 | ||
| 01410 | Poultry farming (meat) | 1.57 | ||
| 21120 | Poultry processing | 1.45 | ||
| 04120 | Prawn fishing | 2.61 | ||
| 29110 | Prefabricated metal building manufacturing | 1.25 | ||
| 29190 | Prefabricated wooden building manufacturing | 1.40 | ||
| 21740 | Prepared animal and bird feed manufacturing | 0.86 | ||
| 84100 | Preschool education | 0.48 | ||
| 84210 | Primary education | 0.18 | ||
| 24120 | Printing | 0.37 | ||
| 24130 | Printing support services | 0.37 | ||
| 97000 | Private households employing staff | 0.44 | ||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.15 | ||
| 46120 | Professional and scientific goods wholesaling | 0.16 | ||
| 95230 | Professional photographic services | 0.15 | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.40 | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.49 | ||
| 96360 | Public order and safety services (not elsewhere classified) | 0.18 | ||
| 24231 | Publishing (not elsewhere classified) (except software, music, and Internet) | 0.07 | ||
| 57200 | Pubs, taverns, and bars | 0.52 | ||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.36 | ||
| 28660 | Pump and compressor manufacturing | 0.55 | ||
| 91210 | Radio broadcasting | 0.11 | ||
| 62000 | Rail freight transport | 0.88 | ||
| 62100 | Rail passenger transport | 0.88 | ||
| 28230 | Railway rolling stock manufacturing and repair services | 1.13 | ||
| 26330 | Ready-mixed concrete manufacturing | 1.77 | ||
| 77200 | Real estate services | 0.16 | ||
| 23220 | Reconstituted wood product manufacturing | 0.92 | ||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.18 | ||
| 96100 | Religious organisations and services | 0.13 | ||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.24 | ||
| 24300 | Reproduction of recorded media | 0.15 | ||
| 41120 | Residential building construction (not elsewhere classified) | 1.46 | ||
| 87220 | Residential care services (not elsewhere classified) | 1.06 | ||
| 77110 | Residential property operators | 0.43 | ||
| 87222 | Residential refuge operation | 0.21 | ||
| 71111 | Retail postal services | 0.23 | ||
| 52590 | Retailing (not elsewhere classified) | 0.39 | ||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.06 | ||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.06 | ||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.72 | ||
| 41210 | Road and bridge construction | 1.22 | ||
| 61100 | Road freight transport | 2.15 | ||
| 04110 | Rock lobster and crab fishing or potting | 2.61 | ||
| 42230 | Roofing services | 2.17 | ||
| 22230 | Rope, cordage, and twine manufacturing | 0.69 | ||
| 23391 | Sanitary paper product manufacturing | 0.92 | ||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.01 | ||
| 78100 | Scientific research services | 0.08 | ||
| 78290 | Scientific testing and analysis services | 0.40 | ||
| 21730 | Seafood processing (other than on board vessels) | 1.45 | ||
| 84220 | Secondary education | 0.18 | ||
| 37020 | Sewerage and drainage services | 0.73 | ||
| 02120 | Shearing services | 2.39 | ||
| 01230 | Sheep and beef cattle farming | 1.82 | ||
| 01240 | Sheep farming | 1.82 | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.03 | ||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.06 | ||
| 13170 | Silver, lead, and zinc ore mining | 0.87 | ||
| 42100 | Site preparation services | 1.60 | ||
| 87290 | Social assistance services (not elsewhere classified) | 0.88 | ||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.36 | ||
| 24235 | Software publishing | 0.07 | ||
| 96350 | Solid waste collection services | 1.83 | ||
| 78520 | Specialised design services (not elsewhere classified) | 0.11 | ||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.59 | ||
| 86220 | Specialist medical services | 0.08 | ||
| 84240 | Specialist school education | 0.18 | ||
| 21840 | Spirit manufacturing | 0.36 | ||
| 52410 | Sport and camping equipment retailing | 0.23 | ||
| 93192 | Sport and physical recreation—boating or yachting | 0.67 | ||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | 0.54 | ||
| 93174 | Sport and physical recreation—community cricket | 1.96 | ||
| 93170 | Sport and physical recreation—community rugby | 1.04 | ||
| 93171 | Sport and physical recreation—community rugby league | 0.54 | ||
| 93193 | Sport and physical recreation—cycling | 0.54 | ||
| 93195 | Sport and physical recreation—golf | 0.54 | ||
| 93197 | Sport and physical recreation—motorcycling | 5.79 | ||
| 93198 | Sport and physical recreation—motor racing | 2.13 | ||
| 93199 | Sport and physical recreation—netball | 1.04 | ||
| 93194 | Sport and physical recreation—professional cricket | 2.68 | ||
| 93180 | Sport and physical recreation—professional rugby | 5.79 | ||
| 93181 | Sport and physical recreation—professional rugby league | 5.79 | ||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | 5.79 | ||
| 93182 | Sport and physical recreation—snow skiing | 1.04 | ||
| 93184 | Sport and physical recreation—softball or baseball | 0.54 | ||
| 93185 | Sport and physical recreation—squash or badminton | 0.54 | ||
| 93186 | Sport and physical recreation—swimming | 0.54 | ||
| 93187 | Sport and physical recreation—tennis | 0.54 | ||
| 93188 | Sport and physical recreation—waterskiing | 0.54 | ||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 4.54 | ||
| 84500 | Sports and physical recreation instruction | 0.54 | ||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.54 | ||
| 27620 | Spring and wire product manufacturing | 0.61 | ||
| 52460 | Stationery goods retailing | 0.23 | ||
| 27130 | Steel pipe and tube manufacturing | 0.92 | ||
| 66210 | Stevedoring services | 2.03 | ||
| 01160 | Stone fruit growing | 0.91 | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.77 | ||
| 42240 | Structural steel erection services | 2.17 | ||
| 27410 | Structural steel fabricating | 1.77 | ||
| 21710 | Sugar manufacturing | 0.70 | ||
| 74120 | Superannuation funds | 0.07 | ||
| 51100 | Supermarket and grocery stores | 0.59 | ||
| 27640 | Surface coating and finishing | 1.25 | ||
| 78220 | Surveying and mapping services | 0.11 | ||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.71 | ||
| 22120 | Synthetic textile manufacturing | 0.69 | ||
| 51250 | Takeaway food services | 0.39 | ||
| 61231 | Taxi and Other Vehicle Scheduling Operations | 0.13 | ||
| 61230 | Taxi and road transport (not elsewhere classified) | 0.88 | ||
| 84320 | Technical and vocational education and training | 0.12 | ||
| 46160 | Telecommunication goods wholesaling | 0.16 | ||
| 71230 | Telecommunications services (not elsewhere classified) | 0.08 | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.48 | ||
| 22220 | Textile floor-covering manufacturing | 0.69 | ||
| 47210 | Textile product wholesaling | 0.23 | ||
| 42430 | Tiling and carpeting services | 1.93 | ||
| 23130 | Timber resawing and dressing | 1.58 | ||
| 45310 | Timber wholesaling | 1.40 | ||
| 52420 | Toy and game retailing | 0.39 | ||
| 47930 | Toy and sporting goods wholesaling | 0.16 | ||
| 29420 | Toy, sporting, and recreational product manufacturing | 0.72 | ||
| 47991 | Trading – commission-based or excluding storage and handling of goods | 0.17 | ||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.37 | ||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.37 | ||
| 65090 | Transport (not elsewhere classified) | 0.87 | ||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 0.94 | ||
| 66190 | Transport support services (not elsewhere classified) | 0.87 | ||
| 66410 | Travel agency and tour arrangement services | 0.12 | ||
| 01111 | Turf growing | 0.91 | ||
| 25510 | Tyre manufacturing | 0.48 | ||
| 53240 | Tyre retailing | 1.27 | ||
| 61220 | Urban bus transport | 0.88 | ||
| 41221 | Utility and communications network construction and maintenance services | 0.73 | ||
| 01130 | Vegetable growing | 0.91 | ||
| 23210 | Veneer and plywood manufacturing | 1.40 | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 86400 | Veterinary services | 0.40 | ||
| 95110 | Video and other electronic media rental and hiring | 0.23 | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | 0.82 | ||
| 96380 | Waste collection services (not elsewhere classified) | 1.83 | ||
| 96370 | Waste remediation and materials recovery services | 1.83 | ||
| 96340 | Waste treatment and disposal services | 1.83 | ||
| 52550 | Watch and jewellery retailing | 0.23 | ||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.01 | ||
| 37010 | Water supply | 0.73 | ||
| 66290 | Water transport support services (not elsewhere classified) | 1.01 | ||
| 28511 | Whiteware appliance manufacturing | 0.27 | ||
| 47990 | Wholesaling (not elsewhere classified) | 0.42 | ||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.36 | ||
| 71200 | Wired telecommunications network operation | 0.08 | ||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.08 | ||
| 23120 | Wood chipping | 1.58 | ||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.40 | ||
| 29210 | Wooden furniture and upholstered seat manufacturing | 0.72 | ||
| 23230 | Wooden structural fittings and components manufacturing | 1.40 | ||
| 22110 | Wool scouring | 1.60 | ||
| 45111 | Wool wholesaling | 0.23 | ||
| 92310 | Zoological and botanic gardens operation | 0.91 |
Schedule 2 Classifications and Work Account levy rates from 1 April 2023
| Classification unit number | Classification unit | Levy rate per $100 of earnings ($) | ||
|---|---|---|---|---|
| 57100 | Accommodation | 0.52 | ||
| 78420 | Accounting services | 0.03 | ||
| 25491 | Adhesive manufacturing | 0.30 | ||
| 78693 | Administrative services (not elsewhere classified) | 0.19 | ||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.24 | ||
| 78510 | Advertising services | 0.15 | ||
| 86130 | Aged care residential services | 1.06 | ||
| 46110 | Agricultural and construction machinery wholesaling | 0.60 | ||
| 28610 | Agricultural machinery and equipment manufacturing | 1.13 | ||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.46 | ||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 1.72 | ||
| 42330 | Air conditioning and heating services | 0.89 | ||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 1.61 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 1.61 | ||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 1.61 | ||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.35 | ||
| 28240 | Aircraft manufacturing and repair services | 0.27 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.35 | ||
| 86390 | Allied health services (not elsewhere classified) | 0.21 | ||
| 93410 | Alpine and white water recreation activities | 2.66 | ||
| 27210 | Alumina production | 0.79 | ||
| 27310 | Aluminium rolling, drawing, and extruding | 0.97 | ||
| 27220 | Aluminium smelting | 0.79 | ||
| 86330 | Ambulance services | 1.06 | ||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.54 | ||
| 93300 | Amusement parks and centres operation | 0.54 | ||
| 52520 | Antique and used goods retailing | 0.61 | ||
| 01150 | Apple and pear growing | 0.91 | ||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.61 | ||
| 27420 | Architectural aluminium product manufacturing | 0.97 | ||
| 78210 | Architectural services | 0.11 | ||
| 84600 | Arts education | 0.24 | ||
| 53230 | Automotive body, paint, and interior repair and maintenance | 0.80 | ||
| 28130 | Automotive electrical components manufacturing | 0.27 | ||
| 53220 | Automotive electrical services | 0.80 | ||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 0.80 | ||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.07 | ||
| 75200 | Auxiliary insurance services | 0.07 | ||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.59 | ||
| 73210 | Banking | 0.07 | ||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.30 | ||
| 25350 | Basic inorganic chemical manufacturing | 0.18 | ||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 0.79 | ||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 0.79 | ||
| 25340 | Basic organic chemical manufacturing | 0.30 | ||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.71 | ||
| 01250 | Beef cattle farming | 1.81 | ||
| 01593 | Beekeeping | 1.44 | ||
| 21820 | Beer manufacturing | 0.36 | ||
| 01192 | Berry fruit growing | 0.91 | ||
| 21630 | Biscuit manufacturing (factory-based) | 0.86 | ||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.26 | ||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.25 | ||
| 47940 | Book and magazine wholesaling | 0.23 | ||
| 24230 | Book publishing | 0.07 | ||
| 21610 | Bread manufacturing (factory-based) | 0.77 | ||
| 42220 | Bricklaying services | 2.16 | ||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.44 | ||
| 42342 | Building installation services (not elsewhere classified) | 1.92 | ||
| 73220 | Building society operation | 0.07 | ||
| 96210 | Business and professional association services | 0.12 | ||
| 91230 | Cable and other subscription programming | 0.11 | ||
| 57300 | Cafes and restaurants | 0.39 | ||
| 21620 | Cake and pastry manufacturing (factory-based) | 0.86 | ||
| 78692 | Call centre operation | 0.13 | ||
| 53110 | Car retailing (including associated vehicle servicing) | 0.40 | ||
| 46210 | Car wholesaling | 0.23 | ||
| 42420 | Carpentry services | 1.92 | ||
| 93220 | Casino operation | 0.45 | ||
| 51270 | Catering services (including on-hired hospitality staff) | 0.39 | ||
| 26310 | Cement and lime manufacturing | 1.24 | ||
| 73100 | Central banking | 0.07 | ||
| 81110 | Central government administration (not elsewhere classified) | 0.07 | ||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.76 | ||
| 45120 | Cereal grain wholesaling | 0.60 | ||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.77 | ||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.70 | ||
| 87100 | Childcare services | 0.48 | ||
| 86360 | Chiropractic and osteopathic services | 0.21 | ||
| 21900 | Cigarette and tobacco product manufacturing | 0.36 | ||
| 01191 | Citrus fruit growing | 0.91 | ||
| 26210 | Clay brick manufacturing | 1.24 | ||
| 25450 | Cleaning-compound manufacturing | 0.36 | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.01 | ||
| 52620 | Clothing and footwear repair | 0.22 | ||
| 47220 | Clothing and footwear wholesaling | 0.23 | ||
| 22420 | Clothing manufacturing | 0.48 | ||
| 52210 | Clothing retailing | 0.29 | ||
| 57400 | Clubs (hospitality) | 0.52 | ||
| 11010 | Coal mining | 0.87 | ||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.01 | ||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.01 | ||
| 84230 | Combined primary and secondary education | 0.18 | ||
| 46220 | Commercial vehicle wholesaling | 0.60 | ||
| 28420 | Communications equipment manufacturing | 0.15 | ||
| 86340 | Community health centre operation | 0.21 | ||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.44 | ||
| 52341 | Computer and computer peripherals retailing | 0.23 | ||
| 46130 | Computer and computer peripherals wholesaling | 0.16 | ||
| 28410 | Computer and electronic office equipment manufacturing | 0.15 | ||
| 78340 | Computer systems design and related services | 0.03 | ||
| 26350 | Concrete product manufacturing | 1.24 | ||
| 42210 | Concreting services | 1.92 | ||
| 21720 | Confectionery manufacturing | 0.70 | ||
| 14190 | Construction material mining (not elsewhere classified) | 0.87 | ||
| 42590 | Construction services (not elsewhere classified) | 1.92 | ||
| 42595 | Construction services and property developers – all trades subcontracted | 0.43 | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.95 | ||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 0.79 | ||
| 78560 | Corporate head office management services | 0.11 | ||
| 96320 | Correctional and detention services | 1.48 | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.35 | ||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.36 | ||
| 71120 | Courier pick-up and delivery services | 1.50 | ||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.23 | ||
| 92420 | Creative artists, musicians, writers, and performers | 0.45 | ||
| 78691 | Credit reporting and debt collection services | 0.13 | ||
| 73230 | Credit union operation | 0.07 | ||
| 01690 | Crop growing (not elsewhere classified) | 0.91 | ||
| 21130 | Cured meat and smallgoods manufacturing | 1.45 | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.12 | ||
| 22210 | Cut and sewn textile product manufacturing | 0.48 | ||
| 01300 | Dairy cattle farming | 2.26 | ||
| 47130 | Dairy produce wholesaling | 0.90 | ||
| 78310 | Data processing and web-hosting services | 0.06 | ||
| 01530 | Deer farming | 1.44 | ||
| 82000 | Defence | 0.52 | ||
| 86230 | Dental services | 0.11 | ||
| 52100 | Department stores | 0.44 | ||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.07 | ||
| 95270 | Diet and weight-reduction centre operation | 0.44 | ||
| 24233 | Directory and mailing-list publishing | 0.07 | ||
| 78630 | Document preparation services | 0.13 | ||
| 93112 | Dog racing activities | 1.04 | ||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.27 | ||
| 52610 | Domestic appliance repair and maintenance | 0.80 | ||
| 84700 | Educational support services | 0.13 | ||
| 28520 | Electric cable and wire manufacturing | 0.27 | ||
| 28540 | Electric lighting equipment manufacturing | 0.27 | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.23 | ||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.16 | ||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.27 | ||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.66 | ||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.44 | ||
| 36130 | Electricity generation (not elsewhere classified) | 0.10 | ||
| 36101 | Electricity line-system operation | 0.73 | ||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.22 | ||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.27 | ||
| 78320 | Electronic information storage services | 0.06 | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.13 | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.10 | ||
| 78230 | Engineering design and engineering consulting services | 0.11 | ||
| 52350 | Entertainment media retailing | 0.23 | ||
| 25410 | Explosives manufacturing | 0.30 | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.25 | ||
| 25310 | Fertiliser manufacturing | 0.71 | ||
| 75110 | Financial asset broking services | 0.07 | ||
| 73400 | Financial asset investing | 0.07 | ||
| 42341 | Fire and security alarm installation services | 0.89 | ||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.20 | ||
| 52592 | Firewood, coal, and coke retailing | 1.40 | ||
| 47140 | Fish and seafood wholesaling | 0.90 | ||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 2.60 | ||
| 04190 | Fishing (not elsewhere classified) | 2.60 | ||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.55 | ||
| 52320 | Floor-covering retailing | 0.61 | ||
| 01120 | Floriculture production | 0.91 | ||
| 52540 | Flower retailing | 0.23 | ||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.55 | ||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.56 | ||
| 21790 | Food product manufacturing (not elsewhere classified) | 0.86 | ||
| 22500 | Footwear manufacturing | 0.48 | ||
| 52220 | Footwear retailing | 0.29 | ||
| 81300 | Foreign government representation | 0.07 | ||
| 03021 | Forest product and moss gathering and processing | 1.72 | ||
| 03010 | Forestry | 2.57 | ||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.57 | ||
| 36110 | Fossil fuel electricity generation | 0.10 | ||
| 91220 | Free-to-air television broadcasting | 0.11 | ||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 0.87 | ||
| 51210 | Fresh meat, fish, and poultry retailing | 0.59 | ||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 0.91 | ||
| 21300 | Fruit and vegetable processing | 0.88 | ||
| 51220 | Fruit and vegetable retailing | 0.59 | ||
| 47150 | Fruit and vegetable wholesaling | 0.60 | ||
| 95240 | Funeral, crematorium, and cemetery services | 0.44 | ||
| 47320 | Furniture and floor-coverings wholesaling | 0.46 | ||
| 29290 | Furniture manufacturing (not elsewhere classified) | 0.82 | ||
| 52310 | Furniture retailing | 0.61 | ||
| 93290 | Gambling activities (not elsewhere classified) | 0.20 | ||
| 52530 | Garden supplies retailing | 0.61 | ||
| 95250 | Gardening and turf management services | 1.92 | ||
| 36200 | Gas supply | 0.73 | ||
| 74220 | General insurance | 0.07 | ||
| 86210 | General practice medical services | 0.08 | ||
| 26100 | Glass and glass product manufacturing | 1.24 | ||
| 42450 | Glazing services | 1.92 | ||
| 13140 | Gold ore mining | 0.87 | ||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.68 | ||
| 01220 | Grain and sheep or grain and beef cattle farming | 1.81 | ||
| 01210 | Grain growing | 0.91 | ||
| 21510 | Grain mill product manufacturing | 1.45 | ||
| 67010 | Grain storage services | 0.82 | ||
| 01140 | Grape growing | 0.91 | ||
| 14110 | Gravel and sand quarrying | 0.87 | ||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.60 | ||
| 47191 | Grocery wholesaling—multiple product ranges | 0.60 | ||
| 95260 | Hairdressing and beauty services | 0.44 | ||
| 52330 | Hardware and building supplies retailing | 0.61 | ||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.48 | ||
| 93130 | Health and fitness centres and gymnasia operation | 0.54 | ||
| 86391 | Health care services (not elsewhere classified) | 0.21 | ||
| 74210 | Health insurance | 0.07 | ||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.19 | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.40 | ||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.12 | ||
| 42101 | Hire of construction machinery and cranes with operator | 1.92 | ||
| 77301 | Holder investor farms and livestock | 0.68 | ||
| 93111 | Horse and dog racing administration and track operation | 0.54 | ||
| 01520 | Horse farming and horse agistment | 2.66 | ||
| 93113 | Horse racing activities—harness racing | 2.66 | ||
| 93115 | Horse racing activities—harness racing—drivers | 2.66 | ||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 5.77 | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 5.77 | ||
| 02195 | Horticultural contracting and labour supply services | 0.91 | ||
| 86110 | Hospitals (except psychiatric hospitals) | 0.49 | ||
| 41110 | House construction | 1.67 | ||
| 52331 | Houseware retailing | 0.44 | ||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 02200 | Hunting and trapping | 2.57 | ||
| 36120 | Hydroelectricity generation | 0.10 | ||
| 21220 | Ice cream manufacturing | 0.70 | ||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.23 | ||
| 25320 | Industrial gas manufacturing | 0.18 | ||
| 92110 | Information services (not elsewhere classified) | 0.06 | ||
| 63030 | Inland water transport (except passenger-only) | 1.01 | ||
| 51110 | In-store retail support services | 0.42 | ||
| 96290 | Interest group services (not elsewhere classified) | 0.12 | ||
| 24232 | Internet publishing and broadcasting | 0.07 | ||
| 71240 | Internet service providers and web-search portals | 0.06 | ||
| 61210 | Interurban and rural bus transport | 0.88 | ||
| 78640 | Investigation and security services | 0.82 | ||
| 27120 | Iron and steel casting | 0.92 | ||
| 27121 | Iron and steel forging | 0.92 | ||
| 13110 | Iron ore mining | 0.87 | ||
| 27110 | Iron smelting and steel manufacturing | 0.92 | ||
| 29410 | Jewellery and silverware manufacturing | 0.15 | ||
| 47920 | Jewellery and watch wholesaling | 0.16 | ||
| 81200 | Justice | 0.12 | ||
| 47390 | Kitchenware and diningware wholesaling | 0.46 | ||
| 01170 | Kiwifruit growing | 0.91 | ||
| 22390 | Knitted product manufacturing | 0.48 | ||
| 96220 | Labour association services | 0.12 | ||
| 86131 | Labour supply services (nursing, medical, and dental) | 0.88 | ||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.67 | ||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.13 | ||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.13 | ||
| 41222 | Land development and subdivision | 1.59 | ||
| 42510 | Landscape construction services | 1.92 | ||
| 95210 | Laundry and dry-cleaning services | 0.78 | ||
| 22620 | Leather and leather substitute goods manufacturing | 0.48 | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | 1.59 | ||
| 78410 | Legal services | 0.03 | ||
| 92100 | Libraries and archives | 0.11 | ||
| 74110 | Life insurance | 0.07 | ||
| 28650 | Lifting and material-handling equipment manufacturing | 0.55 | ||
| 04150 | Line fishing (including processing on board) | 2.60 | ||
| 47170 | Liquor and tobacco product wholesaling | 0.23 | ||
| 51230 | Liquor retailing | 0.59 | ||
| 01590 | Livestock farming (not elsewhere classified) | 1.44 | ||
| 81130 | Local government administration (not elsewhere classified) | 0.18 | ||
| 23110 | Log sawmilling | 1.57 | ||
| 03020 | Logging | 2.57 | ||
| 93210 | Lottery operation | 0.20 | ||
| 28640 | Machine tool and parts manufacturing | 0.55 | ||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.13 | ||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 0.80 | ||
| 24221 | Magazine and other periodical publishing | 0.07 | ||
| 78550 | Management services and related consulting services | 0.11 | ||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.61 | ||
| 29490 | Manufacturing (not elsewhere classified) | 0.82 | ||
| 52450 | Marine equipment retailing | 0.37 | ||
| 78530 | Market research and statistical services | 0.07 | ||
| 29230 | Mattress manufacturing | 0.82 | ||
| 21111 | Meat and food inspection services | 0.82 | ||
| 21110 | Meat processing | 2.38 | ||
| 47110 | Meat, poultry, and smallgoods wholesaling | 0.90 | ||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.15 | ||
| 45220 | Metal and mineral wholesaling | 0.97 | ||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.61 | ||
| 29220 | Metal furniture manufacturing | 0.55 | ||
| 13190 | Metal ore mining (not elsewhere classified) | 0.87 | ||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.03 | ||
| 86132 | Midwifery services | 0.49 | ||
| 21210 | Milk and cream processing | 0.70 | ||
| 15130 | Mineral exploration | 0.87 | ||
| 13150 | Mineral sand mining | 0.87 | ||
| 28620 | Mining and construction machinery manufacturing | 1.13 | ||
| 14200 | Mining and quarrying (not elsewhere classified) | 0.87 | ||
| 15200 | Mining support services (not elsewhere classified) | 0.87 | ||
| 91120 | Motion picture and video distribution | 0.11 | ||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.45 | ||
| 91130 | Motion picture exhibition | 0.45 | ||
| 53120 | Motor cycle retailing (including associated vehicle servicing) | 0.37 | ||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.40 | ||
| 28120 | Motor vehicle body and trailer manufacturing | 1.13 | ||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.27 | ||
| 28110 | Motor vehicle manufacturing | 0.94 | ||
| 46230 | Motor vehicle new-part wholesaling | 0.37 | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 0.94 | ||
| 53140 | Motor vehicle parts retailing | 0.37 | ||
| 92200 | Museum operation | 0.20 | ||
| 01692 | Mushroom growing | 0.91 | ||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.45 | ||
| 24234 | Music publishing | 0.07 | ||
| 25590 | Natural rubber product manufacturing | 0.48 | ||
| 22140 | Natural textile manufacturing | 0.69 | ||
| 92390 | Nature reserve and conservation park operation | 0.91 | ||
| 52430 | Newspaper and new and used book retailing | 0.23 | ||
| 24211 | Newspaper publishing | 0.07 | ||
| 73300 | Non-depository financing | 0.07 | ||
| 27330 | Non-ferrous metal casting and forging | 0.79 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.16 | ||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.24 | ||
| 41130 | Non-residential building construction | 1.46 | ||
| 77120 | Non-residential property operators | 0.43 | ||
| 01110 | Nursery production | 0.91 | ||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 0.79 | ||
| 78540 | Office administrative services | 0.19 | ||
| 04210 | Offshore aquaculture | 1.72 | ||
| 21400 | Oil and fat manufacturing | 0.88 | ||
| 12000 | Oil and gas extraction | 0.18 | ||
| 01180 | Olive growing | 0.91 | ||
| 36102 | On-selling electricity and electricity market operation | 0.10 | ||
| 04220 | Onshore aquaculture | 1.72 | ||
| 86320 | Optometry and optical dispensing | 0.08 | ||
| 78670 | Packaging services | 0.70 | ||
| 25420 | Paint and coatings manufacturing | 0.30 | ||
| 42440 | Painting and decorating services | 1.80 | ||
| 23340 | Paper bag and sack manufacturing | 0.35 | ||
| 47950 | Paper product wholesaling | 0.23 | ||
| 24110 | Paper stationery manufacturing | 0.35 | ||
| 66110 | Parking services | 0.44 | ||
| 87292 | Parole or probationary services | 0.12 | ||
| 77410 | Passenger car and minibus rental and hiring | 0.68 | ||
| 86310 | Pathology and diagnostic imaging services | 0.21 | ||
| 92410 | Performing arts operation | 0.45 | ||
| 92520 | Performing arts venue operation | 0.45 | ||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.23 | ||
| 95290 | Personal services (not elsewhere classified) | 0.44 | ||
| 78650 | Pest control services (except agricultural and forestry) | 1.01 | ||
| 25440 | Pesticide manufacturing | 0.36 | ||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.71 | ||
| 15110 | Petroleum and natural gas exploration | 0.87 | ||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.37 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.23 | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.18 | ||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.23 | ||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.12 | ||
| 95220 | Photographic film processing | 0.12 | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.15 | ||
| 86350 | Physiotherapy services | 0.21 | ||
| 01510 | Pig farming | 1.44 | ||
| 65010 | Pipeline transport | 0.18 | ||
| 26320 | Plaster and gypsum product manufacturing | 1.24 | ||
| 42410 | Plastering and ceiling services | 1.92 | ||
| 45391 | Plumbing goods wholesaling | 0.46 | ||
| 42310 | Plumbing services | 1.40 | ||
| 96310 | Police services | 0.49 | ||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.72 | ||
| 25650 | Polymer foam product manufacturing | 0.72 | ||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.72 | ||
| 66230 | Port and water transport terminal operations | 1.01 | ||
| 71110 | Postal services | 1.50 | ||
| 91111 | Post-production and digital visual effects services | 0.11 | ||
| 21795 | Potato crisps and corn crisps manufacturing | 0.36 | ||
| 01420 | Poultry farming (eggs) | 1.56 | ||
| 01410 | Poultry farming (meat) | 1.56 | ||
| 21120 | Poultry processing | 1.45 | ||
| 04120 | Prawn fishing | 2.60 | ||
| 29110 | Prefabricated metal building manufacturing | 1.25 | ||
| 29190 | Prefabricated wooden building manufacturing | 1.40 | ||
| 21740 | Prepared animal and bird feed manufacturing | 0.86 | ||
| 84100 | Preschool education | 0.48 | ||
| 84210 | Primary education | 0.18 | ||
| 24120 | Printing | 0.38 | ||
| 24130 | Printing support services | 0.38 | ||
| 97000 | Private households employing staff | 0.44 | ||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.15 | ||
| 46120 | Professional and scientific goods wholesaling | 0.16 | ||
| 95230 | Professional photographic services | 0.15 | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.40 | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.49 | ||
| 96360 | Public order and safety services (not elsewhere classified) | 0.18 | ||
| 24231 | Publishing (not elsewhere classified) (except software, music, and Internet) | 0.07 | ||
| 57200 | Pubs, taverns, and bars | 0.52 | ||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.35 | ||
| 28660 | Pump and compressor manufacturing | 0.55 | ||
| 91210 | Radio broadcasting | 0.11 | ||
| 62000 | Rail freight transport | 0.88 | ||
| 62100 | Rail passenger transport | 0.88 | ||
| 28230 | Railway rolling stock manufacturing and repair services | 1.13 | ||
| 26330 | Ready-mixed concrete manufacturing | 1.76 | ||
| 77200 | Real estate services | 0.16 | ||
| 23220 | Reconstituted wood product manufacturing | 0.95 | ||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.18 | ||
| 96100 | Religious organisations and services | 0.12 | ||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.22 | ||
| 24300 | Reproduction of recorded media | 0.15 | ||
| 41120 | Residential building construction (not elsewhere classified) | 1.46 | ||
| 87220 | Residential care services (not elsewhere classified) | 1.06 | ||
| 77110 | Residential property operators | 0.43 | ||
| 87222 | Residential refuge operation | 0.21 | ||
| 71111 | Retail postal services | 0.23 | ||
| 52590 | Retailing (not elsewhere classified) | 0.44 | ||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.06 | ||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.06 | ||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.72 | ||
| 41210 | Road and bridge construction | 1.22 | ||
| 61100 | Road freight transport | 2.14 | ||
| 04110 | Rock lobster and crab fishing or potting | 2.60 | ||
| 42230 | Roofing services | 2.16 | ||
| 22230 | Rope, cordage, and twine manufacturing | 0.69 | ||
| 23391 | Sanitary paper product manufacturing | 0.95 | ||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.01 | ||
| 78100 | Scientific research services | 0.06 | ||
| 78290 | Scientific testing and analysis services | 0.40 | ||
| 21730 | Seafood processing (other than on board vessels) | 1.45 | ||
| 84220 | Secondary education | 0.18 | ||
| 37020 | Sewerage and drainage services | 0.73 | ||
| 02120 | Shearing services | 2.38 | ||
| 01230 | Sheep and beef cattle farming | 1.81 | ||
| 01240 | Sheep farming | 1.81 | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.03 | ||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.13 | ||
| 13170 | Silver, lead, and zinc ore mining | 0.87 | ||
| 42100 | Site preparation services | 1.59 | ||
| 87290 | Social assistance services (not elsewhere classified) | 0.88 | ||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.36 | ||
| 24235 | Software publishing | 0.07 | ||
| 96350 | Solid waste collection services | 1.82 | ||
| 78520 | Specialised design services (not elsewhere classified) | 0.11 | ||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.59 | ||
| 86220 | Specialist medical services | 0.08 | ||
| 84240 | Specialist school education | 0.18 | ||
| 21840 | Spirit manufacturing | 0.36 | ||
| 52410 | Sport and camping equipment retailing | 0.23 | ||
| 93192 | Sport and physical recreation—boating or yachting | 0.77 | ||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | 0.54 | ||
| 93174 | Sport and physical recreation—community cricket | 1.25 | ||
| 93170 | Sport and physical recreation—community rugby | 1.04 | ||
| 93171 | Sport and physical recreation—community rugby league | 0.54 | ||
| 93193 | Sport and physical recreation—cycling | 0.54 | ||
| 93195 | Sport and physical recreation—golf | 0.54 | ||
| 93197 | Sport and physical recreation—motorcycling | 5.77 | ||
| 93198 | Sport and physical recreation—motor racing | 1.58 | ||
| 93199 | Sport and physical recreation—netball | 1.04 | ||
| 93194 | Sport and physical recreation—professional cricket | 2.66 | ||
| 93180 | Sport and physical recreation—professional rugby | 5.77 | ||
| 93181 | Sport and physical recreation—professional rugby league | 5.77 | ||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | 5.77 | ||
| 93182 | Sport and physical recreation—snow skiing | 1.04 | ||
| 93184 | Sport and physical recreation—softball or baseball | 0.54 | ||
| 93185 | Sport and physical recreation—squash or badminton | 0.54 | ||
| 93186 | Sport and physical recreation—swimming | 0.54 | ||
| 93187 | Sport and physical recreation—tennis | 0.54 | ||
| 93188 | Sport and physical recreation—waterskiing | 0.54 | ||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 3.41 | ||
| 84500 | Sports and physical recreation instruction | 0.54 | ||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.54 | ||
| 27620 | Spring and wire product manufacturing | 0.61 | ||
| 52460 | Stationery goods retailing | 0.23 | ||
| 27130 | Steel pipe and tube manufacturing | 0.92 | ||
| 66210 | Stevedoring services | 2.02 | ||
| 01160 | Stone fruit growing | 0.91 | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.76 | ||
| 42240 | Structural steel erection services | 2.16 | ||
| 27410 | Structural steel fabricating | 1.76 | ||
| 21710 | Sugar manufacturing | 0.70 | ||
| 74120 | Superannuation funds | 0.07 | ||
| 51100 | Supermarket and grocery stores | 0.59 | ||
| 27640 | Surface coating and finishing | 1.25 | ||
| 78220 | Surveying and mapping services | 0.11 | ||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.71 | ||
| 22120 | Synthetic textile manufacturing | 0.69 | ||
| 51250 | Takeaway food services | 0.39 | ||
| 61231 | Taxi and Other Vehicle Scheduling Operations | 0.13 | ||
| 61230 | Taxi and road transport (not elsewhere classified) | 0.88 | ||
| 84320 | Technical and vocational education and training | 0.12 | ||
| 46160 | Telecommunication goods wholesaling | 0.16 | ||
| 71230 | Telecommunications services (not elsewhere classified) | 0.06 | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.48 | ||
| 22220 | Textile floor-covering manufacturing | 0.69 | ||
| 47210 | Textile product wholesaling | 0.23 | ||
| 42430 | Tiling and carpeting services | 1.92 | ||
| 23130 | Timber resawing and dressing | 1.57 | ||
| 45310 | Timber wholesaling | 1.40 | ||
| 52420 | Toy and game retailing | 0.44 | ||
| 47930 | Toy and sporting goods wholesaling | 0.16 | ||
| 29420 | Toy, sporting, and recreational product manufacturing | 0.82 | ||
| 47991 | Trading – commission-based or excluding storage and handling of goods | 0.17 | ||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.37 | ||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.37 | ||
| 65090 | Transport (not elsewhere classified) | 0.87 | ||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 0.94 | ||
| 66190 | Transport support services (not elsewhere classified) | 0.87 | ||
| 66410 | Travel agency and tour arrangement services | 0.12 | ||
| 01111 | Turf growing | 0.91 | ||
| 25510 | Tyre manufacturing | 0.48 | ||
| 53240 | Tyre retailing | 1.27 | ||
| 61220 | Urban bus transport | 0.88 | ||
| 41221 | Utility and communications network construction and maintenance services | 0.73 | ||
| 01130 | Vegetable growing | 0.91 | ||
| 23210 | Veneer and plywood manufacturing | 1.40 | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 86400 | Veterinary services | 0.40 | ||
| 95110 | Video and other electronic media rental and hiring | 0.23 | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | 0.82 | ||
| 96380 | Waste collection services (not elsewhere classified) | 1.82 | ||
| 96370 | Waste remediation and materials recovery services | 1.82 | ||
| 96340 | Waste treatment and disposal services | 1.82 | ||
| 52550 | Watch and jewellery retailing | 0.23 | ||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.01 | ||
| 37010 | Water supply | 0.73 | ||
| 66290 | Water transport support services (not elsewhere classified) | 1.01 | ||
| 28511 | Whiteware appliance manufacturing | 0.27 | ||
| 47990 | Wholesaling (not elsewhere classified) | 0.42 | ||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.36 | ||
| 71200 | Wired telecommunications network operation | 0.06 | ||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.06 | ||
| 23120 | Wood chipping | 1.57 | ||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.40 | ||
| 29210 | Wooden furniture and upholstered seat manufacturing | 0.82 | ||
| 23230 | Wooden structural fittings and components manufacturing | 1.40 | ||
| 22110 | Wool scouring | 1.59 | ||
| 45111 | Wool wholesaling | 0.23 | ||
| 92310 | Zoological and botanic gardens operation | 0.91 |
Schedule 3 Classifications and Work Account levy rates from 1 April 2024
| Classification unit number | Classification unit | Levy rate per $100 of earnings ($) | ||
|---|---|---|---|---|
| 57100 | Accommodation | 0.52 | ||
| 78420 | Accounting services | 0.02 | ||
| 25491 | Adhesive manufacturing | 0.30 | ||
| 78693 | Administrative services (not elsewhere classified) | 0.19 | ||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.24 | ||
| 78510 | Advertising services | 0.15 | ||
| 86130 | Aged care residential services | 1.06 | ||
| 46110 | Agricultural and construction machinery wholesaling | 0.60 | ||
| 28610 | Agricultural machinery and equipment manufacturing | 1.13 | ||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.46 | ||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 1.72 | ||
| 42330 | Air conditioning and heating services | 0.89 | ||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 1.61 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 1.61 | ||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 1.61 | ||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.35 | ||
| 28240 | Aircraft manufacturing and repair services | 0.27 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.35 | ||
| 86390 | Allied health services (not elsewhere classified) | 0.21 | ||
| 93410 | Alpine and white water recreation activities | 2.66 | ||
| 27210 | Alumina production | 0.79 | ||
| 27310 | Aluminium rolling, drawing, and extruding | 0.97 | ||
| 27220 | Aluminium smelting | 0.79 | ||
| 86330 | Ambulance services | 1.06 | ||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.54 | ||
| 93300 | Amusement parks and centres operation | 0.54 | ||
| 52520 | Antique and used goods retailing | 0.61 | ||
| 01150 | Apple and pear growing | 0.91 | ||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.61 | ||
| 27420 | Architectural aluminium product manufacturing | 0.97 | ||
| 78210 | Architectural services | 0.11 | ||
| 84600 | Arts education | 0.24 | ||
| 53230 | Automotive body, paint, and interior repair and maintenance | 0.80 | ||
| 28130 | Automotive electrical components manufacturing | 0.27 | ||
| 53220 | Automotive electrical services | 0.80 | ||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 0.80 | ||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.07 | ||
| 75200 | Auxiliary insurance services | 0.07 | ||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.59 | ||
| 73210 | Banking | 0.07 | ||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.30 | ||
| 25350 | Basic inorganic chemical manufacturing | 0.18 | ||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 0.79 | ||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 0.79 | ||
| 25340 | Basic organic chemical manufacturing | 0.30 | ||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.71 | ||
| 01250 | Beef cattle farming | 1.81 | ||
| 01593 | Beekeeping | 1.44 | ||
| 21820 | Beer manufacturing | 0.36 | ||
| 01192 | Berry fruit growing | 0.91 | ||
| 21630 | Biscuit manufacturing (factory-based) | 0.86 | ||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.26 | ||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.25 | ||
| 47940 | Book and magazine wholesaling | 0.23 | ||
| 24230 | Book publishing | 0.07 | ||
| 21610 | Bread manufacturing (factory-based) | 0.77 | ||
| 42220 | Bricklaying services | 2.16 | ||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.44 | ||
| 42342 | Building installation services (not elsewhere classified) | 1.92 | ||
| 73220 | Building society operation | 0.07 | ||
| 96210 | Business and professional association services | 0.12 | ||
| 91230 | Cable and other subscription programming | 0.11 | ||
| 57300 | Cafes and restaurants | 0.39 | ||
| 21620 | Cake and pastry manufacturing (factory-based) | 0.86 | ||
| 78692 | Call centre operation | 0.13 | ||
| 53110 | Car retailing (including associated vehicle servicing) | 0.40 | ||
| 46210 | Car wholesaling | 0.23 | ||
| 42420 | Carpentry services | 1.92 | ||
| 93220 | Casino operation | 0.45 | ||
| 51270 | Catering services (including on-hired hospitality staff) | 0.39 | ||
| 26310 | Cement and lime manufacturing | 1.24 | ||
| 73100 | Central banking | 0.07 | ||
| 81110 | Central government administration (not elsewhere classified) | 0.07 | ||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.76 | ||
| 45120 | Cereal grain wholesaling | 0.60 | ||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.77 | ||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.70 | ||
| 87100 | Childcare services | 0.48 | ||
| 86360 | Chiropractic and osteopathic services | 0.21 | ||
| 21900 | Cigarette and tobacco product manufacturing | 0.36 | ||
| 01191 | Citrus fruit growing | 0.91 | ||
| 26210 | Clay brick manufacturing | 1.24 | ||
| 25450 | Cleaning-compound manufacturing | 0.36 | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.01 | ||
| 52620 | Clothing and footwear repair | 0.22 | ||
| 47220 | Clothing and footwear wholesaling | 0.23 | ||
| 22420 | Clothing manufacturing | 0.48 | ||
| 52210 | Clothing retailing | 0.29 | ||
| 57400 | Clubs (hospitality) | 0.52 | ||
| 11010 | Coal mining | 0.87 | ||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.01 | ||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.01 | ||
| 84230 | Combined primary and secondary education | 0.18 | ||
| 46220 | Commercial vehicle wholesaling | 0.60 | ||
| 28420 | Communications equipment manufacturing | 0.15 | ||
| 86340 | Community health centre operation | 0.21 | ||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.44 | ||
| 52341 | Computer and computer peripherals retailing | 0.23 | ||
| 46130 | Computer and computer peripherals wholesaling | 0.16 | ||
| 28410 | Computer and electronic office equipment manufacturing | 0.15 | ||
| 78340 | Computer systems design and related services | 0.02 | ||
| 26350 | Concrete product manufacturing | 1.24 | ||
| 42210 | Concreting services | 1.92 | ||
| 21720 | Confectionery manufacturing | 0.70 | ||
| 14190 | Construction material mining (not elsewhere classified) | 0.87 | ||
| 42590 | Construction services (not elsewhere classified) | 1.92 | ||
| 42595 | Construction services and property developers – all trades subcontracted | 0.43 | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.95 | ||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 0.79 | ||
| 78560 | Corporate head office management services | 0.11 | ||
| 96320 | Correctional and detention services | 1.56 | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.35 | ||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.36 | ||
| 71120 | Courier pick-up and delivery services | 1.50 | ||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.23 | ||
| 92420 | Creative artists, musicians, writers, and performers | 0.45 | ||
| 78691 | Credit reporting and debt collection services | 0.13 | ||
| 73230 | Credit union operation | 0.07 | ||
| 01690 | Crop growing (not elsewhere classified) | 0.91 | ||
| 21130 | Cured meat and smallgoods manufacturing | 1.45 | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.12 | ||
| 22210 | Cut and sewn textile product manufacturing | 0.48 | ||
| 01300 | Dairy cattle farming | 2.26 | ||
| 47130 | Dairy produce wholesaling | 0.90 | ||
| 78310 | Data processing and web-hosting services | 0.06 | ||
| 01530 | Deer farming | 1.44 | ||
| 82000 | Defence | 0.52 | ||
| 86230 | Dental services | 0.11 | ||
| 52100 | Department stores | 0.44 | ||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.07 | ||
| 95270 | Diet and weight-reduction centre operation | 0.44 | ||
| 24233 | Directory and mailing-list publishing | 0.07 | ||
| 78630 | Document preparation services | 0.13 | ||
| 93112 | Dog racing activities | 1.04 | ||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.27 | ||
| 52610 | Domestic appliance repair and maintenance | 0.80 | ||
| 84700 | Educational support services | 0.13 | ||
| 28520 | Electric cable and wire manufacturing | 0.27 | ||
| 28540 | Electric lighting equipment manufacturing | 0.27 | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.23 | ||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.16 | ||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.27 | ||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.66 | ||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.44 | ||
| 36130 | Electricity generation (not elsewhere classified) | 0.09 | ||
| 36101 | Electricity line-system operation | 0.73 | ||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.22 | ||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.27 | ||
| 78320 | Electronic information storage services | 0.06 | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.13 | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.09 | ||
| 78230 | Engineering design and engineering consulting services | 0.11 | ||
| 52350 | Entertainment media retailing | 0.23 | ||
| 25410 | Explosives manufacturing | 0.30 | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.25 | ||
| 25310 | Fertiliser manufacturing | 0.71 | ||
| 75110 | Financial asset broking services | 0.07 | ||
| 73400 | Financial asset investing | 0.07 | ||
| 42341 | Fire and security alarm installation services | 0.89 | ||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.20 | ||
| 52592 | Firewood, coal, and coke retailing | 1.40 | ||
| 47140 | Fish and seafood wholesaling | 0.90 | ||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 2.60 | ||
| 04190 | Fishing (not elsewhere classified) | 2.60 | ||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.55 | ||
| 52320 | Floor-covering retailing | 0.61 | ||
| 01120 | Floriculture production | 0.91 | ||
| 52540 | Flower retailing | 0.23 | ||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.55 | ||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.60 | ||
| 21790 | Food product manufacturing (not elsewhere classified) | 0.86 | ||
| 22500 | Footwear manufacturing | 0.48 | ||
| 52220 | Footwear retailing | 0.29 | ||
| 81300 | Foreign government representation | 0.07 | ||
| 03021 | Forest product and moss gathering and processing | 1.72 | ||
| 03010 | Forestry | 2.57 | ||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.57 | ||
| 36110 | Fossil fuel electricity generation | 0.09 | ||
| 91220 | Free-to-air television broadcasting | 0.11 | ||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 0.87 | ||
| 51210 | Fresh meat, fish, and poultry retailing | 0.59 | ||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 0.91 | ||
| 21300 | Fruit and vegetable processing | 0.88 | ||
| 51220 | Fruit and vegetable retailing | 0.59 | ||
| 47150 | Fruit and vegetable wholesaling | 0.60 | ||
| 95240 | Funeral, crematorium, and cemetery services | 0.44 | ||
| 47320 | Furniture and floor-coverings wholesaling | 0.46 | ||
| 29290 | Furniture manufacturing (not elsewhere classified) | 0.89 | ||
| 52310 | Furniture retailing | 0.61 | ||
| 93290 | Gambling activities (not elsewhere classified) | 0.20 | ||
| 52530 | Garden supplies retailing | 0.61 | ||
| 95250 | Gardening and turf management services | 1.92 | ||
| 36200 | Gas supply | 0.73 | ||
| 74220 | General insurance | 0.07 | ||
| 86210 | General practice medical services | 0.08 | ||
| 26100 | Glass and glass product manufacturing | 1.24 | ||
| 42450 | Glazing services | 1.92 | ||
| 13140 | Gold ore mining | 0.87 | ||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.68 | ||
| 01220 | Grain and sheep or grain and beef cattle farming | 1.81 | ||
| 01210 | Grain growing | 0.91 | ||
| 21510 | Grain mill product manufacturing | 1.45 | ||
| 67010 | Grain storage services | 0.82 | ||
| 01140 | Grape growing | 0.91 | ||
| 14110 | Gravel and sand quarrying | 0.87 | ||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.60 | ||
| 47191 | Grocery wholesaling—multiple product ranges | 0.60 | ||
| 95260 | Hairdressing and beauty services | 0.44 | ||
| 52330 | Hardware and building supplies retailing | 0.61 | ||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.48 | ||
| 93130 | Health and fitness centres and gymnasia operation | 0.54 | ||
| 86391 | Health care services (not elsewhere classified) | 0.21 | ||
| 74210 | Health insurance | 0.07 | ||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.19 | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.40 | ||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.12 | ||
| 42101 | Hire of construction machinery and cranes with operator | 1.92 | ||
| 77301 | Holder investor farms and livestock | 0.68 | ||
| 93111 | Horse and dog racing administration and track operation | 0.54 | ||
| 01520 | Horse farming and horse agistment | 2.66 | ||
| 93113 | Horse racing activities—harness racing | 2.66 | ||
| 93115 | Horse racing activities—harness racing—drivers | 2.66 | ||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 5.77 | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 5.77 | ||
| 02195 | Horticultural contracting and labour supply services | 0.91 | ||
| 86110 | Hospitals (except psychiatric hospitals) | 0.49 | ||
| 41110 | House construction | 1.67 | ||
| 52331 | Houseware retailing | 0.44 | ||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 02200 | Hunting and trapping | 2.57 | ||
| 36120 | Hydroelectricity generation | 0.09 | ||
| 21220 | Ice cream manufacturing | 0.70 | ||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.23 | ||
| 25320 | Industrial gas manufacturing | 0.18 | ||
| 92110 | Information services (not elsewhere classified) | 0.06 | ||
| 63030 | Inland water transport (except passenger-only) | 1.01 | ||
| 51110 | In-store retail support services | 0.42 | ||
| 96290 | Interest group services (not elsewhere classified) | 0.12 | ||
| 24232 | Internet publishing and broadcasting | 0.07 | ||
| 71240 | Internet service providers and web-search portals | 0.06 | ||
| 61210 | Interurban and rural bus transport | 0.88 | ||
| 78640 | Investigation and security services | 0.82 | ||
| 27120 | Iron and steel casting | 0.92 | ||
| 27121 | Iron and steel forging | 0.92 | ||
| 13110 | Iron ore mining | 0.87 | ||
| 27110 | Iron smelting and steel manufacturing | 0.92 | ||
| 29410 | Jewellery and silverware manufacturing | 0.15 | ||
| 47920 | Jewellery and watch wholesaling | 0.16 | ||
| 81200 | Justice | 0.12 | ||
| 47390 | Kitchenware and diningware wholesaling | 0.46 | ||
| 01170 | Kiwifruit growing | 0.91 | ||
| 22390 | Knitted product manufacturing | 0.48 | ||
| 96220 | Labour association services | 0.12 | ||
| 86131 | Labour supply services (nursing, medical, and dental) | 0.88 | ||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.67 | ||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.13 | ||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.13 | ||
| 41222 | Land development and subdivision | 1.59 | ||
| 42510 | Landscape construction services | 1.92 | ||
| 95210 | Laundry and dry-cleaning services | 0.78 | ||
| 22620 | Leather and leather substitute goods manufacturing | 0.48 | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | 1.59 | ||
| 78410 | Legal services | 0.03 | ||
| 92100 | Libraries and archives | 0.11 | ||
| 74110 | Life insurance | 0.07 | ||
| 28650 | Lifting and material-handling equipment manufacturing | 0.55 | ||
| 04150 | Line fishing (including processing on board) | 2.60 | ||
| 47170 | Liquor and tobacco product wholesaling | 0.23 | ||
| 51230 | Liquor retailing | 0.59 | ||
| 01590 | Livestock farming (not elsewhere classified) | 1.44 | ||
| 81130 | Local government administration (not elsewhere classified) | 0.18 | ||
| 23110 | Log sawmilling | 1.57 | ||
| 03020 | Logging | 2.57 | ||
| 93210 | Lottery operation | 0.20 | ||
| 28640 | Machine tool and parts manufacturing | 0.55 | ||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.13 | ||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 0.80 | ||
| 24221 | Magazine and other periodical publishing | 0.07 | ||
| 78550 | Management services and related consulting services | 0.11 | ||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.61 | ||
| 29490 | Manufacturing (not elsewhere classified) | 0.89 | ||
| 52450 | Marine equipment retailing | 0.37 | ||
| 78530 | Market research and statistical services | 0.07 | ||
| 29230 | Mattress manufacturing | 0.89 | ||
| 21111 | Meat and food inspection services | 0.82 | ||
| 21110 | Meat processing | 2.38 | ||
| 47110 | Meat, poultry, and smallgoods wholesaling | 0.90 | ||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.15 | ||
| 45220 | Metal and mineral wholesaling | 0.97 | ||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.61 | ||
| 29220 | Metal furniture manufacturing | 0.55 | ||
| 13190 | Metal ore mining (not elsewhere classified) | 0.87 | ||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.03 | ||
| 86132 | Midwifery services | 0.49 | ||
| 21210 | Milk and cream processing | 0.70 | ||
| 15130 | Mineral exploration | 0.87 | ||
| 13150 | Mineral sand mining | 0.87 | ||
| 28620 | Mining and construction machinery manufacturing | 1.13 | ||
| 14200 | Mining and quarrying (not elsewhere classified) | 0.87 | ||
| 15200 | Mining support services (not elsewhere classified) | 0.87 | ||
| 91120 | Motion picture and video distribution | 0.11 | ||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.45 | ||
| 91130 | Motion picture exhibition | 0.45 | ||
| 53120 | Motor cycle retailing (including associated vehicle servicing) | 0.37 | ||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.40 | ||
| 28120 | Motor vehicle body and trailer manufacturing | 1.13 | ||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.27 | ||
| 28110 | Motor vehicle manufacturing | 0.94 | ||
| 46230 | Motor vehicle new-part wholesaling | 0.37 | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 0.94 | ||
| 53140 | Motor vehicle parts retailing | 0.37 | ||
| 92200 | Museum operation | 0.20 | ||
| 01692 | Mushroom growing | 0.91 | ||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.45 | ||
| 24234 | Music publishing | 0.07 | ||
| 25590 | Natural rubber product manufacturing | 0.48 | ||
| 22140 | Natural textile manufacturing | 0.69 | ||
| 92390 | Nature reserve and conservation park operation | 0.91 | ||
| 52430 | Newspaper and new and used book retailing | 0.23 | ||
| 24211 | Newspaper publishing | 0.07 | ||
| 73300 | Non-depository financing | 0.07 | ||
| 27330 | Non-ferrous metal casting and forging | 0.79 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.16 | ||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.24 | ||
| 41130 | Non-residential building construction | 1.46 | ||
| 77120 | Non-residential property operators | 0.43 | ||
| 01110 | Nursery production | 0.91 | ||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 0.79 | ||
| 78540 | Office administrative services | 0.19 | ||
| 04210 | Offshore aquaculture | 1.72 | ||
| 21400 | Oil and fat manufacturing | 0.88 | ||
| 12000 | Oil and gas extraction | 0.18 | ||
| 01180 | Olive growing | 0.91 | ||
| 36102 | On-selling electricity and electricity market operation | 0.09 | ||
| 04220 | Onshore aquaculture | 1.72 | ||
| 86320 | Optometry and optical dispensing | 0.08 | ||
| 78670 | Packaging services | 0.70 | ||
| 25420 | Paint and coatings manufacturing | 0.30 | ||
| 42440 | Painting and decorating services | 1.80 | ||
| 23340 | Paper bag and sack manufacturing | 0.35 | ||
| 47950 | Paper product wholesaling | 0.23 | ||
| 24110 | Paper stationery manufacturing | 0.35 | ||
| 66110 | Parking services | 0.44 | ||
| 87292 | Parole or probationary services | 0.12 | ||
| 77410 | Passenger car and minibus rental and hiring | 0.68 | ||
| 86310 | Pathology and diagnostic imaging services | 0.21 | ||
| 92410 | Performing arts operation | 0.45 | ||
| 92520 | Performing arts venue operation | 0.45 | ||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.23 | ||
| 95290 | Personal services (not elsewhere classified) | 0.44 | ||
| 78650 | Pest control services (except agricultural and forestry) | 1.01 | ||
| 25440 | Pesticide manufacturing | 0.36 | ||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.71 | ||
| 15110 | Petroleum and natural gas exploration | 0.87 | ||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.37 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.23 | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.18 | ||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.23 | ||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.12 | ||
| 95220 | Photographic film processing | 0.12 | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.15 | ||
| 86350 | Physiotherapy services | 0.21 | ||
| 01510 | Pig farming | 1.44 | ||
| 65010 | Pipeline transport | 0.18 | ||
| 26320 | Plaster and gypsum product manufacturing | 1.24 | ||
| 42410 | Plastering and ceiling services | 1.92 | ||
| 45391 | Plumbing goods wholesaling | 0.46 | ||
| 42310 | Plumbing services | 1.40 | ||
| 96310 | Police services | 0.49 | ||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.72 | ||
| 25650 | Polymer foam product manufacturing | 0.72 | ||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.72 | ||
| 66230 | Port and water transport terminal operations | 1.01 | ||
| 71110 | Postal services | 1.50 | ||
| 91111 | Post-production and digital visual effects services | 0.11 | ||
| 21795 | Potato crisps and corn crisps manufacturing | 0.36 | ||
| 01420 | Poultry farming (eggs) | 1.56 | ||
| 01410 | Poultry farming (meat) | 1.56 | ||
| 21120 | Poultry processing | 1.45 | ||
| 04120 | Prawn fishing | 2.60 | ||
| 29110 | Prefabricated metal building manufacturing | 1.25 | ||
| 29190 | Prefabricated wooden building manufacturing | 1.40 | ||
| 21740 | Prepared animal and bird feed manufacturing | 0.86 | ||
| 84100 | Preschool education | 0.48 | ||
| 84210 | Primary education | 0.18 | ||
| 24120 | Printing | 0.38 | ||
| 24130 | Printing support services | 0.38 | ||
| 97000 | Private households employing staff | 0.44 | ||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.15 | ||
| 46120 | Professional and scientific goods wholesaling | 0.16 | ||
| 95230 | Professional photographic services | 0.15 | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.40 | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.49 | ||
| 96360 | Public order and safety services (not elsewhere classified) | 0.18 | ||
| 24231 | Publishing (not elsewhere classified) (except software, music, and Internet) | 0.07 | ||
| 57200 | Pubs, taverns, and bars | 0.52 | ||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.35 | ||
| 28660 | Pump and compressor manufacturing | 0.55 | ||
| 91210 | Radio broadcasting | 0.11 | ||
| 62000 | Rail freight transport | 0.88 | ||
| 62100 | Rail passenger transport | 0.88 | ||
| 28230 | Railway rolling stock manufacturing and repair services | 1.13 | ||
| 26330 | Ready-mixed concrete manufacturing | 1.76 | ||
| 77200 | Real estate services | 0.16 | ||
| 23220 | Reconstituted wood product manufacturing | 0.95 | ||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.18 | ||
| 96100 | Religious organisations and services | 0.12 | ||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.22 | ||
| 24300 | Reproduction of recorded media | 0.15 | ||
| 41120 | Residential building construction (not elsewhere classified) | 1.46 | ||
| 87220 | Residential care services (not elsewhere classified) | 1.06 | ||
| 77110 | Residential property operators | 0.43 | ||
| 87222 | Residential refuge operation | 0.21 | ||
| 71111 | Retail postal services | 0.23 | ||
| 52590 | Retailing (not elsewhere classified) | 0.44 | ||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.06 | ||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.06 | ||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.72 | ||
| 41210 | Road and bridge construction | 1.21 | ||
| 61100 | Road freight transport | 2.14 | ||
| 04110 | Rock lobster and crab fishing or potting | 2.60 | ||
| 42230 | Roofing services | 2.16 | ||
| 22230 | Rope, cordage, and twine manufacturing | 0.69 | ||
| 23391 | Sanitary paper product manufacturing | 0.95 | ||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.01 | ||
| 78100 | Scientific research services | 0.06 | ||
| 78290 | Scientific testing and analysis services | 0.40 | ||
| 21730 | Seafood processing (other than on board vessels) | 1.45 | ||
| 84220 | Secondary education | 0.18 | ||
| 37020 | Sewerage and drainage services | 0.73 | ||
| 02120 | Shearing services | 2.38 | ||
| 01230 | Sheep and beef cattle farming | 1.81 | ||
| 01240 | Sheep farming | 1.81 | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.03 | ||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.13 | ||
| 13170 | Silver, lead, and zinc ore mining | 0.87 | ||
| 42100 | Site preparation services | 1.59 | ||
| 87290 | Social assistance services (not elsewhere classified) | 0.88 | ||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.36 | ||
| 24235 | Software publishing | 0.07 | ||
| 96350 | Solid waste collection services | 1.82 | ||
| 78520 | Specialised design services (not elsewhere classified) | 0.11 | ||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.59 | ||
| 86220 | Specialist medical services | 0.08 | ||
| 84240 | Specialist school education | 0.18 | ||
| 21840 | Spirit manufacturing | 0.36 | ||
| 52410 | Sport and camping equipment retailing | 0.23 | ||
| 93192 | Sport and physical recreation—boating or yachting | 0.88 | ||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | 0.54 | ||
| 93174 | Sport and physical recreation—community cricket | 0.54 | ||
| 93170 | Sport and physical recreation—community rugby | 1.04 | ||
| 93171 | Sport and physical recreation—community rugby league | 0.54 | ||
| 93193 | Sport and physical recreation—cycling | 0.54 | ||
| 93195 | Sport and physical recreation—golf | 0.54 | ||
| 93197 | Sport and physical recreation—motorcycling | 5.77 | ||
| 93198 | Sport and physical recreation—motor racing | 1.04 | ||
| 93199 | Sport and physical recreation—netball | 1.04 | ||
| 93194 | Sport and physical recreation—professional cricket | 2.66 | ||
| 93180 | Sport and physical recreation—professional rugby | 5.77 | ||
| 93181 | Sport and physical recreation—professional rugby league | 5.77 | ||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | 5.77 | ||
| 93182 | Sport and physical recreation—snow skiing | 1.04 | ||
| 93184 | Sport and physical recreation—softball or baseball | 0.54 | ||
| 93185 | Sport and physical recreation—squash or badminton | 0.54 | ||
| 93186 | Sport and physical recreation—swimming | 0.54 | ||
| 93187 | Sport and physical recreation—tennis | 0.54 | ||
| 93188 | Sport and physical recreation—waterskiing | 0.54 | ||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 2.66 | ||
| 84500 | Sports and physical recreation instruction | 0.54 | ||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.54 | ||
| 27620 | Spring and wire product manufacturing | 0.61 | ||
| 52460 | Stationery goods retailing | 0.23 | ||
| 27130 | Steel pipe and tube manufacturing | 0.92 | ||
| 66210 | Stevedoring services | 2.02 | ||
| 01160 | Stone fruit growing | 0.91 | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.76 | ||
| 42240 | Structural steel erection services | 2.16 | ||
| 27410 | Structural steel fabricating | 1.76 | ||
| 21710 | Sugar manufacturing | 0.70 | ||
| 74120 | Superannuation funds | 0.07 | ||
| 51100 | Supermarket and grocery stores | 0.59 | ||
| 27640 | Surface coating and finishing | 1.25 | ||
| 78220 | Surveying and mapping services | 0.11 | ||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.71 | ||
| 22120 | Synthetic textile manufacturing | 0.69 | ||
| 51250 | Takeaway food services | 0.39 | ||
| 61231 | Taxi and Other Vehicle Scheduling Operations | 0.13 | ||
| 61230 | Taxi and road transport (not elsewhere classified) | 0.88 | ||
| 84320 | Technical and vocational education and training | 0.12 | ||
| 46160 | Telecommunication goods wholesaling | 0.16 | ||
| 71230 | Telecommunications services (not elsewhere classified) | 0.06 | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.48 | ||
| 22220 | Textile floor-covering manufacturing | 0.69 | ||
| 47210 | Textile product wholesaling | 0.23 | ||
| 42430 | Tiling and carpeting services | 1.92 | ||
| 23130 | Timber resawing and dressing | 1.57 | ||
| 45310 | Timber wholesaling | 1.40 | ||
| 52420 | Toy and game retailing | 0.44 | ||
| 47930 | Toy and sporting goods wholesaling | 0.16 | ||
| 29420 | Toy, sporting, and recreational product manufacturing | 0.89 | ||
| 47991 | Trading – commission-based or excluding storage and handling of goods | 0.17 | ||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.37 | ||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.37 | ||
| 65090 | Transport (not elsewhere classified) | 0.87 | ||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 0.94 | ||
| 66190 | Transport support services (not elsewhere classified) | 0.87 | ||
| 66410 | Travel agency and tour arrangement services | 0.12 | ||
| 01111 | Turf growing | 0.91 | ||
| 25510 | Tyre manufacturing | 0.48 | ||
| 53240 | Tyre retailing | 1.27 | ||
| 61220 | Urban bus transport | 0.88 | ||
| 41221 | Utility and communications network construction and maintenance services | 0.73 | ||
| 01130 | Vegetable growing | 0.91 | ||
| 23210 | Veneer and plywood manufacturing | 1.40 | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 86400 | Veterinary services | 0.40 | ||
| 95110 | Video and other electronic media rental and hiring | 0.23 | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | 0.82 | ||
| 96380 | Waste collection services (not elsewhere classified) | 1.82 | ||
| 96370 | Waste remediation and materials recovery services | 1.82 | ||
| 96340 | Waste treatment and disposal services | 1.82 | ||
| 52550 | Watch and jewellery retailing | 0.23 | ||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.01 | ||
| 37010 | Water supply | 0.73 | ||
| 66290 | Water transport support services (not elsewhere classified) | 1.01 | ||
| 28511 | Whiteware appliance manufacturing | 0.27 | ||
| 47990 | Wholesaling (not elsewhere classified) | 0.42 | ||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.36 | ||
| 71200 | Wired telecommunications network operation | 0.06 | ||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.06 | ||
| 23120 | Wood chipping | 1.57 | ||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.40 | ||
| 29210 | Wooden furniture and upholstered seat manufacturing | 0.89 | ||
| 23230 | Wooden structural fittings and components manufacturing | 1.40 | ||
| 22110 | Wool scouring | 1.59 | ||
| 45111 | Wool wholesaling | 0.23 | ||
| 92310 | Zoological and botanic gardens operation | 0.91 |
Schedule 4 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2022
| Classification unit number | Classification unit | Levy rate per $100 of agreed level of weekly compensation ($) | Non-abatement part rate per $100 of agreed level of weekly compensation ($) | |||
|---|---|---|---|---|---|---|
| 57100 | Accommodation | 0.66 | 0.06 | |||
| 78420 | Accounting services | 0.04 | 0.04 | |||
| 25491 | Adhesive manufacturing | 0.38 | 0.05 | |||
| 78693 | Administrative services (not elsewhere classified) | 0.24 | 0.05 | |||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.30 | 0.05 | |||
| 78510 | Advertising services | 0.19 | 0.04 | |||
| 86130 | Aged care residential services | 1.34 | 0.09 | |||
| 46110 | Agricultural and construction machinery wholesaling | 0.76 | 0.06 | |||
| 28610 | Agricultural machinery and equipment manufacturing | 1.43 | 0.09 | |||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.58 | 0.06 | |||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 2.19 | 0.12 | |||
| 42330 | Air conditioning and heating services | 1.12 | 0.08 | |||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 2.05 | 0.11 | |||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 2.05 | 0.11 | |||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 2.05 | 0.11 | |||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.44 | 0.05 | |||
| 28240 | Aircraft manufacturing and repair services | 0.34 | 0.05 | |||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.44 | 0.05 | |||
| 86390 | Allied health services (not elsewhere classified) | 0.27 | 0.05 | |||
| 93410 | Alpine and white water recreation activities | 3.39 | 0.16 | |||
| 27210 | Alumina production | 1.00 | 0.07 | |||
| 27310 | Aluminium rolling, drawing, and extruding | 1.23 | 0.08 | |||
| 27220 | Aluminium smelting | 1.00 | 0.07 | |||
| 86330 | Ambulance services | 1.34 | 0.09 | |||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.68 | 0.06 | |||
| 93300 | Amusement parks and centres operation | 0.68 | 0.06 | |||
| 52520 | Antique and used goods retailing | 0.77 | 0.07 | |||
| 01150 | Apple and pear growing | 1.15 | 0.08 | |||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.77 | 0.07 | |||
| 27420 | Architectural aluminium product manufacturing | 1.23 | 0.08 | |||
| 78210 | Architectural services | 0.14 | 0.04 | |||
| 84600 | Arts education | 0.30 | 0.05 | |||
| 53230 | Automotive body, paint, and interior repair and maintenance | 1.01 | 0.07 | |||
| 28130 | Automotive electrical components manufacturing | 0.34 | 0.05 | |||
| 53220 | Automotive electrical services | 1.01 | 0.07 | |||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 1.01 | 0.07 | |||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.09 | 0.04 | |||
| 75200 | Auxiliary insurance services | 0.09 | 0.04 | |||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.75 | 0.06 | |||
| 73210 | Banking | 0.09 | 0.04 | |||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.38 | 0.05 | |||
| 25350 | Basic inorganic chemical manufacturing | 0.24 | 0.05 | |||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.00 | 0.07 | |||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.00 | 0.07 | |||
| 25340 | Basic organic chemical manufacturing | 0.38 | 0.05 | |||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.90 | 0.07 | |||
| 01250 | Beef cattle farming | 2.30 | 0.12 | |||
| 01593 | Beekeeping | 1.82 | 0.10 | |||
| 21820 | Beer manufacturing | 0.45 | 0.05 | |||
| 01192 | Berry fruit growing | 1.15 | 0.08 | |||
| 21630 | Biscuit manufacturing (factory-based) | 1.09 | 0.08 | |||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.59 | 0.09 | |||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.58 | 0.09 | |||
| 47940 | Book and magazine wholesaling | 0.29 | 0.05 | |||
| 24230 | Book publishing | 0.09 | 0.04 | |||
| 21610 | Bread manufacturing (factory-based) | 0.97 | 0.07 | |||
| 42220 | Bricklaying services | 2.74 | 0.14 | |||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.56 | 0.06 | |||
| 42342 | Building installation services (not elsewhere classified) | 2.44 | 0.13 | |||
| 73220 | Building society operation | 0.09 | 0.04 | |||
| 96210 | Business and professional association services | 0.17 | 0.04 | |||
| 91230 | Cable and other subscription programming | 0.14 | 0.04 | |||
| 57300 | Cafes and restaurants | 0.49 | 0.06 | |||
| 21620 | Cake and pastry manufacturing (factory-based) | 1.09 | 0.08 | |||
| 78692 | Call centre operation | 0.16 | 0.04 | |||
| 53110 | Car retailing (including associated vehicle servicing) | 0.51 | 0.06 | |||
| 46210 | Car wholesaling | 0.29 | 0.05 | |||
| 42420 | Carpentry services | 2.44 | 0.13 | |||
| 93220 | Casino operation | 0.57 | 0.06 | |||
| 51270 | Catering services (including on-hired hospitality staff) | 0.49 | 0.06 | |||
| 26310 | Cement and lime manufacturing | 1.57 | 0.09 | |||
| 73100 | Central banking | 0.09 | 0.04 | |||
| 81110 | Central government administration (not elsewhere classified) | 0.09 | 0.04 | |||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 2.24 | 0.12 | |||
| 45120 | Cereal grain wholesaling | 0.76 | 0.06 | |||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.97 | 0.07 | |||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.88 | 0.07 | |||
| 87100 | Childcare services | 0.61 | 0.06 | |||
| 86360 | Chiropractic and osteopathic services | 0.27 | 0.05 | |||
| 21900 | Cigarette and tobacco product manufacturing | 0.45 | 0.05 | |||
| 01191 | Citrus fruit growing | 1.15 | 0.08 | |||
| 26210 | Clay brick manufacturing | 1.57 | 0.09 | |||
| 25450 | Cleaning-compound manufacturing | 0.45 | 0.05 | |||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.28 | 0.08 | |||
| 52620 | Clothing and footwear repair | 0.30 | 0.05 | |||
| 47220 | Clothing and footwear wholesaling | 0.29 | 0.05 | |||
| 22420 | Clothing manufacturing | 0.61 | 0.06 | |||
| 52210 | Clothing retailing | 0.37 | 0.05 | |||
| 57400 | Clubs (hospitality) | 0.66 | 0.06 | |||
| 11010 | Coal mining | 1.10 | 0.08 | |||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.28 | 0.08 | |||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.28 | 0.08 | |||
| 84230 | Combined primary and secondary education | 0.23 | 0.05 | |||
| 46220 | Commercial vehicle wholesaling | 0.76 | 0.06 | |||
| 28420 | Communications equipment manufacturing | 0.19 | 0.04 | |||
| 86340 | Community health centre operation | 0.27 | 0.05 | |||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.56 | 0.06 | |||
| 52341 | Computer and computer peripherals retailing | 0.31 | 0.05 | |||
| 46130 | Computer and computer peripherals wholesaling | 0.20 | 0.04 | |||
| 28410 | Computer and electronic office equipment manufacturing | 0.19 | 0.04 | |||
| 78340 | Computer systems design and related services | 0.04 | 0.04 | |||
| 26350 | Concrete product manufacturing | 1.57 | 0.09 | |||
| 42210 | Concreting services | 2.44 | 0.13 | |||
| 21720 | Confectionery manufacturing | 0.88 | 0.07 | |||
| 14190 | Construction material mining (not elsewhere classified) | 1.10 | 0.08 | |||
| 42590 | Construction services (not elsewhere classified) | 2.44 | 0.13 | |||
| 42595 | Construction services and property developers – all trades subcontracted | 0.54 | 0.06 | |||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 1.16 | 0.08 | |||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.00 | 0.07 | |||
| 78560 | Corporate head office management services | 0.14 | 0.04 | |||
| 96320 | Correctional and detention services | 1.63 | 0.10 | |||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.45 | 0.06 | |||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.45 | 0.05 | |||
| 71120 | Courier pick-up and delivery services | 1.91 | 0.11 | |||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.29 | 0.05 | |||
| 92420 | Creative artists, musicians, writers, and performers | 0.57 | 0.06 | |||
| 78691 | Credit reporting and debt collection services | 0.16 | 0.04 | |||
| 73230 | Credit union operation | 0.09 | 0.04 | |||
| 01690 | Crop growing (not elsewhere classified) | 1.15 | 0.08 | |||
| 21130 | Cured meat and smallgoods manufacturing | 1.83 | 0.10 | |||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.15 | 0.04 | |||
| 22210 | Cut and sewn textile product manufacturing | 0.61 | 0.06 | |||
| 01300 | Dairy cattle farming | 2.87 | 0.14 | |||
| 47130 | Dairy produce wholesaling | 1.14 | 0.08 | |||
| 78310 | Data processing and web-hosting services | 0.08 | 0.04 | |||
| 01530 | Deer farming | 1.82 | 0.10 | |||
| 82000 | Defence | 0.66 | 0.06 | |||
| 86230 | Dental services | 0.13 | 0.05 | |||
| 52100 | Department stores | 0.49 | 0.06 | |||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.09 | 0.04 | |||
| 95270 | Diet and weight-reduction centre operation | 0.56 | 0.06 | |||
| 24233 | Directory and mailing-list publishing | 0.09 | 0.04 | |||
| 78630 | Document preparation services | 0.16 | 0.04 | |||
| 93112 | Dog racing activities | 1.31 | 0.47 | |||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 52610 | Domestic appliance repair and maintenance | 1.01 | 0.07 | |||
| 84700 | Educational support services | 0.16 | 0.04 | |||
| 28520 | Electric cable and wire manufacturing | 0.34 | 0.05 | |||
| 28540 | Electric lighting equipment manufacturing | 0.34 | 0.05 | |||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.31 | 0.05 | |||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.20 | 0.04 | |||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.83 | 0.07 | |||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.49 | 0.06 | |||
| 36130 | Electricity generation (not elsewhere classified) | 0.17 | 0.04 | |||
| 36101 | Electricity line-system operation | 0.92 | 0.07 | |||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.30 | 0.05 | |||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 78320 | Electronic information storage services | 0.08 | 0.04 | |||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.16 | 0.04 | |||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.17 | 0.04 | |||
| 78230 | Engineering design and engineering consulting services | 0.14 | 0.04 | |||
| 52350 | Entertainment media retailing | 0.29 | 0.05 | |||
| 25410 | Explosives manufacturing | 0.38 | 0.05 | |||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.58 | 0.09 | |||
| 25310 | Fertiliser manufacturing | 0.90 | 0.07 | |||
| 75110 | Financial asset broking services | 0.09 | 0.04 | |||
| 73400 | Financial asset investing | 0.09 | 0.04 | |||
| 42341 | Fire and security alarm installation services | 1.12 | 0.08 | |||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.52 | 0.09 | |||
| 52592 | Firewood, coal, and coke retailing | 1.77 | 0.10 | |||
| 47140 | Fish and seafood wholesaling | 1.14 | 0.08 | |||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 3.30 | 0.16 | |||
| 04190 | Fishing (not elsewhere classified) | 3.30 | 0.16 | |||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.70 | 0.06 | |||
| 52320 | Floor-covering retailing | 0.77 | 0.07 | |||
| 01120 | Floriculture production | 1.15 | 0.08 | |||
| 52540 | Flower retailing | 0.29 | 0.05 | |||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.70 | 0.06 | |||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.62 | 0.06 | |||
| 21790 | Food product manufacturing (not elsewhere classified) | 1.09 | 0.08 | |||
| 22500 | Footwear manufacturing | 0.61 | 0.06 | |||
| 52220 | Footwear retailing | 0.37 | 0.05 | |||
| 81300 | Foreign government representation | 0.09 | 0.04 | |||
| 03021 | Forest product and moss gathering and processing | 2.19 | 0.12 | |||
| 03010 | Forestry | 3.26 | 0.15 | |||
| 03030 | Forestry support services (excluding tree cutting and felling) | 3.26 | 0.15 | |||
| 36110 | Fossil fuel electricity generation | 0.17 | 0.04 | |||
| 91220 | Free-to-air television broadcasting | 0.14 | 0.04 | |||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 1.10 | 0.08 | |||
| 51210 | Fresh meat, fish, and poultry retailing | 0.75 | 0.06 | |||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 1.15 | 0.08 | |||
| 21300 | Fruit and vegetable processing | 1.11 | 0.08 | |||
| 51220 | Fruit and vegetable retailing | 0.75 | 0.06 | |||
| 47150 | Fruit and vegetable wholesaling | 0.76 | 0.06 | |||
| 95240 | Funeral, crematorium, and cemetery services | 0.56 | 0.06 | |||
| 47320 | Furniture and floor-coverings wholesaling | 0.58 | 0.06 | |||
| 29290 | Furniture manufacturing (not elsewhere classified) | 0.90 | 0.08 | |||
| 52310 | Furniture retailing | 0.77 | 0.07 | |||
| 93290 | Gambling activities (not elsewhere classified) | 0.25 | 0.05 | |||
| 52530 | Garden supplies retailing | 0.77 | 0.07 | |||
| 95250 | Gardening and turf management services | 2.44 | 0.13 | |||
| 36200 | Gas supply | 0.92 | 0.07 | |||
| 74220 | General insurance | 0.09 | 0.04 | |||
| 86210 | General practice medical services | 0.10 | 0.04 | |||
| 26100 | Glass and glass product manufacturing | 1.57 | 0.09 | |||
| 42450 | Glazing services | 2.44 | 0.13 | |||
| 13140 | Gold ore mining | 1.10 | 0.08 | |||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.86 | 0.07 | |||
| 01220 | Grain and sheep or grain and beef cattle farming | 2.30 | 0.12 | |||
| 01210 | Grain growing | 1.15 | 0.08 | |||
| 21510 | Grain mill product manufacturing | 1.83 | 0.10 | |||
| 67010 | Grain storage services | 1.04 | 0.07 | |||
| 01140 | Grape growing | 1.15 | 0.08 | |||
| 14110 | Gravel and sand quarrying | 1.10 | 0.08 | |||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.76 | 0.06 | |||
| 47191 | Grocery wholesaling—multiple product ranges | 0.76 | 0.06 | |||
| 95260 | Hairdressing and beauty services | 0.56 | 0.06 | |||
| 52330 | Hardware and building supplies retailing | 0.77 | 0.07 | |||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.61 | 0.06 | |||
| 93130 | Health and fitness centres and gymnasia operation | 0.68 | 0.06 | |||
| 86391 | Health care services (not elsewhere classified) | 0.27 | 0.05 | |||
| 74210 | Health insurance | 0.09 | 0.04 | |||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.50 | 0.09 | |||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.73 | 0.11 | |||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.15 | 0.04 | |||
| 42101 | Hire of construction machinery and cranes with operator | 2.44 | 0.13 | |||
| 77301 | Holder investor farms and livestock | 0.86 | 0.07 | |||
| 93111 | Horse and dog racing administration and track operation | 0.68 | 0.06 | |||
| 01520 | Horse farming and horse agistment | 3.39 | 0.16 | |||
| 93113 | Horse racing activities—harness racing | 3.39 | 0.16 | |||
| 93115 | Horse racing activities—harness racing—drivers | 3.39 | 0.16 | |||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 7.32 | 0.30 | |||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 7.32 | 0.30 | |||
| 02195 | Horticultural contracting and labour supply services | 1.15 | 0.08 | |||
| 86110 | Hospitals (except psychiatric hospitals) | 0.62 | 0.06 | |||
| 41110 | House construction | 2.12 | 0.11 | |||
| 52331 | Houseware retailing | 0.49 | 0.06 | |||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.45 | 0.05 | |||
| 02200 | Hunting and trapping | 3.26 | 0.15 | |||
| 36120 | Hydroelectricity generation | 0.17 | 0.04 | |||
| 21220 | Ice cream manufacturing | 0.88 | 0.07 | |||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.29 | 0.05 | |||
| 25320 | Industrial gas manufacturing | 0.24 | 0.05 | |||
| 92110 | Information services (not elsewhere classified) | 0.08 | 0.04 | |||
| 63030 | Inland water transport (except passenger-only) | 1.28 | 0.08 | |||
| 51110 | In-store retail support services | 0.53 | 0.06 | |||
| 96290 | Interest group services (not elsewhere classified) | 0.17 | 0.04 | |||
| 24232 | Internet publishing and broadcasting | 0.09 | 0.04 | |||
| 71240 | Internet service providers and web-search portals | 0.10 | 0.05 | |||
| 61210 | Interurban and rural bus transport | 1.11 | 0.08 | |||
| 78640 | Investigation and security services | 0.96 | 0.08 | |||
| 27120 | Iron and steel casting | 1.16 | 0.08 | |||
| 27121 | Iron and steel forging | 1.16 | 0.08 | |||
| 13110 | Iron ore mining | 1.10 | 0.08 | |||
| 27110 | Iron smelting and steel manufacturing | 1.16 | 0.08 | |||
| 29410 | Jewellery and silverware manufacturing | 0.19 | 0.04 | |||
| 47920 | Jewellery and watch wholesaling | 0.20 | 0.04 | |||
| 81200 | Justice | 0.15 | 0.04 | |||
| 47390 | Kitchenware and diningware wholesaling | 0.58 | 0.06 | |||
| 01170 | Kiwifruit growing | 1.15 | 0.08 | |||
| 22390 | Knitted product manufacturing | 0.61 | 0.06 | |||
| 96220 | Labour association services | 0.17 | 0.04 | |||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.11 | 0.08 | |||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.85 | 0.07 | |||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.43 | 0.09 | |||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.16 | 0.04 | |||
| 41222 | Land development and subdivision | 2.02 | 0.11 | |||
| 42510 | Landscape construction services | 2.44 | 0.13 | |||
| 95210 | Laundry and dry-cleaning services | 0.99 | 0.07 | |||
| 22620 | Leather and leather substitute goods manufacturing | 0.61 | 0.06 | |||
| 22611 | Leather tanning, fellmongery, and fur dressing | 2.02 | 0.11 | |||
| 78410 | Legal services | 0.04 | 0.04 | |||
| 92100 | Libraries and archives | 0.14 | 0.04 | |||
| 74110 | Life insurance | 0.09 | 0.04 | |||
| 28650 | Lifting and material-handling equipment manufacturing | 0.70 | 0.06 | |||
| 04150 | Line fishing (including processing on board) | 3.30 | 0.16 | |||
| 47170 | Liquor and tobacco product wholesaling | 0.29 | 0.05 | |||
| 51230 | Liquor retailing | 0.75 | 0.06 | |||
| 01590 | Livestock farming (not elsewhere classified) | 1.82 | 0.10 | |||
| 81130 | Local government administration (not elsewhere classified) | 0.23 | 0.05 | |||
| 23110 | Log sawmilling | 2.00 | 0.11 | |||
| 03020 | Logging | 3.26 | 0.15 | |||
| 93210 | Lottery operation | 0.25 | 0.05 | |||
| 28640 | Machine tool and parts manufacturing | 0.70 | 0.06 | |||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.43 | 0.09 | |||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 1.01 | 0.07 | |||
| 24221 | Magazine and other periodical publishing | 0.09 | 0.04 | |||
| 78550 | Management services and related consulting services | 0.14 | 0.04 | |||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.77 | 0.07 | |||
| 29490 | Manufacturing (not elsewhere classified) | 0.90 | 0.08 | |||
| 52450 | Marine equipment retailing | 0.47 | 0.05 | |||
| 78530 | Market research and statistical services | 0.09 | 0.04 | |||
| 29230 | Mattress manufacturing | 0.90 | 0.08 | |||
| 21111 | Meat and food inspection services | 0.96 | 0.08 | |||
| 21110 | Meat processing | 3.02 | 0.15 | |||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.14 | 0.08 | |||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.19 | 0.04 | |||
| 45220 | Metal and mineral wholesaling | 1.23 | 0.08 | |||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.77 | 0.07 | |||
| 29220 | Metal furniture manufacturing | 0.70 | 0.06 | |||
| 13190 | Metal ore mining (not elsewhere classified) | 1.10 | 0.08 | |||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.30 | 0.08 | |||
| 86132 | Midwifery services | 0.62 | 0.06 | |||
| 21210 | Milk and cream processing | 0.88 | 0.07 | |||
| 15130 | Mineral exploration | 1.10 | 0.08 | |||
| 13150 | Mineral sand mining | 1.10 | 0.08 | |||
| 28620 | Mining and construction machinery manufacturing | 1.43 | 0.09 | |||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.10 | 0.08 | |||
| 15200 | Mining support services (not elsewhere classified) | 1.10 | 0.08 | |||
| 91120 | Motion picture and video distribution | 0.14 | 0.04 | |||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.57 | 0.06 | |||
| 91130 | Motion picture exhibition | 0.57 | 0.06 | |||
| 53120 | Motor cycle retailing (including associated vehicle servicing) | 0.47 | 0.05 | |||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.73 | 0.11 | |||
| 28120 | Motor vehicle body and trailer manufacturing | 1.43 | 0.09 | |||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.60 | 0.10 | |||
| 28110 | Motor vehicle manufacturing | 1.19 | 0.08 | |||
| 46230 | Motor vehicle new-part wholesaling | 0.47 | 0.05 | |||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 1.19 | 0.08 | |||
| 53140 | Motor vehicle parts retailing | 0.47 | 0.05 | |||
| 92200 | Museum operation | 0.25 | 0.05 | |||
| 01692 | Mushroom growing | 1.15 | 0.08 | |||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.57 | 0.06 | |||
| 24234 | Music publishing | 0.09 | 0.04 | |||
| 25590 | Natural rubber product manufacturing | 0.61 | 0.06 | |||
| 22140 | Natural textile manufacturing | 0.87 | 0.07 | |||
| 92390 | Nature reserve and conservation park operation | 1.15 | 0.08 | |||
| 52430 | Newspaper and new and used book retailing | 0.29 | 0.05 | |||
| 24211 | Newspaper publishing | 0.09 | 0.04 | |||
| 73300 | Non-depository financing | 0.09 | 0.04 | |||
| 27330 | Non-ferrous metal casting and forging | 1.00 | 0.07 | |||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.20 | 0.04 | |||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.57 | 0.09 | |||
| 41130 | Non-residential building construction | 1.85 | 0.10 | |||
| 77120 | Non-residential property operators | 0.54 | 0.06 | |||
| 01110 | Nursery production | 1.15 | 0.08 | |||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.00 | 0.07 | |||
| 78540 | Office administrative services | 0.24 | 0.05 | |||
| 04210 | Offshore aquaculture | 2.19 | 0.12 | |||
| 21400 | Oil and fat manufacturing | 1.11 | 0.08 | |||
| 12000 | Oil and gas extraction | 0.24 | 0.05 | |||
| 01180 | Olive growing | 1.15 | 0.08 | |||
| 36102 | On-selling electricity and electricity market operation | 0.17 | 0.04 | |||
| 04220 | Onshore aquaculture | 2.19 | 0.12 | |||
| 86320 | Optometry and optical dispensing | 0.10 | 0.04 | |||
| 78670 | Packaging services | 0.88 | 0.07 | |||
| 25420 | Paint and coatings manufacturing | 0.38 | 0.05 | |||
| 42440 | Painting and decorating services | 2.29 | 0.12 | |||
| 23340 | Paper bag and sack manufacturing | 0.45 | 0.06 | |||
| 47950 | Paper product wholesaling | 0.29 | 0.05 | |||
| 24110 | Paper stationery manufacturing | 0.45 | 0.06 | |||
| 66110 | Parking services | 0.56 | 0.06 | |||
| 87292 | Parole or probationary services | 0.15 | 0.04 | |||
| 77410 | Passenger car and minibus rental and hiring | 0.86 | 0.07 | |||
| 86310 | Pathology and diagnostic imaging services | 0.27 | 0.05 | |||
| 92410 | Performing arts operation | 0.57 | 0.06 | |||
| 92520 | Performing arts venue operation | 0.57 | 0.06 | |||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.29 | 0.05 | |||
| 95290 | Personal services (not elsewhere classified) | 0.56 | 0.06 | |||
| 78650 | Pest control services (except agricultural and forestry) | 1.28 | 0.08 | |||
| 25440 | Pesticide manufacturing | 0.45 | 0.05 | |||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.90 | 0.07 | |||
| 15110 | Petroleum and natural gas exploration | 1.10 | 0.08 | |||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.47 | 0.05 | |||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.29 | 0.05 | |||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.24 | 0.05 | |||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.29 | 0.05 | |||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.15 | 0.04 | |||
| 95220 | Photographic film processing | 0.15 | 0.04 | |||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.19 | 0.04 | |||
| 86350 | Physiotherapy services | 0.27 | 0.05 | |||
| 01510 | Pig farming | 1.82 | 0.10 | |||
| 65010 | Pipeline transport | 0.24 | 0.05 | |||
| 26320 | Plaster and gypsum product manufacturing | 1.57 | 0.09 | |||
| 42410 | Plastering and ceiling services | 2.44 | 0.13 | |||
| 45391 | Plumbing goods wholesaling | 0.58 | 0.06 | |||
| 42310 | Plumbing services | 1.77 | 0.10 | |||
| 96310 | Police services | 0.62 | 0.06 | |||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.91 | 0.07 | |||
| 25650 | Polymer foam product manufacturing | 0.91 | 0.07 | |||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.91 | 0.07 | |||
| 66230 | Port and water transport terminal operations | 1.28 | 0.08 | |||
| 71110 | Postal services | 1.91 | 0.11 | |||
| 91111 | Post-production and digital visual effects services | 0.14 | 0.04 | |||
| 21795 | Potato crisps and corn crisps manufacturing | 0.45 | 0.05 | |||
| 01420 | Poultry farming (eggs) | 1.98 | 0.11 | |||
| 01410 | Poultry farming (meat) | 1.98 | 0.11 | |||
| 21120 | Poultry processing | 1.83 | 0.10 | |||
| 04120 | Prawn fishing | 3.30 | 0.16 | |||
| 29110 | Prefabricated metal building manufacturing | 1.58 | 0.09 | |||
| 29190 | Prefabricated wooden building manufacturing | 1.77 | 0.10 | |||
| 21740 | Prepared animal and bird feed manufacturing | 1.09 | 0.08 | |||
| 84100 | Preschool education | 0.61 | 0.06 | |||
| 84210 | Primary education | 0.23 | 0.05 | |||
| 24120 | Printing | 0.47 | 0.05 | |||
| 24130 | Printing support services | 0.47 | 0.05 | |||
| 97000 | Private households employing staff | 0.56 | 0.06 | |||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.19 | 0.04 | |||
| 46120 | Professional and scientific goods wholesaling | 0.20 | 0.04 | |||
| 95230 | Professional photographic services | 0.19 | 0.04 | |||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.51 | 0.06 | |||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.62 | 0.06 | |||
| 96360 | Public order and safety services (not elsewhere classified) | 0.23 | 0.05 | |||
| 24231 | Publishing (not elsewhere classified) (except software, music, and Internet) | 0.09 | 0.04 | |||
| 57200 | Pubs, taverns, and bars | 0.66 | 0.06 | |||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.45 | 0.06 | |||
| 28660 | Pump and compressor manufacturing | 0.70 | 0.06 | |||
| 91210 | Radio broadcasting | 0.14 | 0.04 | |||
| 62000 | Rail freight transport | 1.11 | 0.08 | |||
| 62100 | Rail passenger transport | 1.11 | 0.08 | |||
| 28230 | Railway rolling stock manufacturing and repair services | 1.43 | 0.09 | |||
| 26330 | Ready-mixed concrete manufacturing | 2.24 | 0.12 | |||
| 77200 | Real estate services | 0.20 | 0.04 | |||
| 23220 | Reconstituted wood product manufacturing | 1.16 | 0.08 | |||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.23 | 0.05 | |||
| 96100 | Religious organisations and services | 0.17 | 0.04 | |||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.30 | 0.05 | |||
| 24300 | Reproduction of recorded media | 0.19 | 0.04 | |||
| 41120 | Residential building construction (not elsewhere classified) | 1.85 | 0.10 | |||
| 87220 | Residential care services (not elsewhere classified) | 1.34 | 0.09 | |||
| 77110 | Residential property operators | 0.54 | 0.06 | |||
| 87222 | Residential refuge operation | 0.27 | 0.05 | |||
| 71111 | Retail postal services | 0.29 | 0.05 | |||
| 52590 | Retailing (not elsewhere classified) | 0.49 | 0.06 | |||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.34 | 0.09 | |||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.34 | 0.09 | |||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.91 | 0.07 | |||
| 41210 | Road and bridge construction | 1.54 | 0.09 | |||
| 61100 | Road freight transport | 2.72 | 0.14 | |||
| 04110 | Rock lobster and crab fishing or potting | 3.30 | 0.16 | |||
| 42230 | Roofing services | 2.74 | 0.14 | |||
| 22230 | Rope, cordage, and twine manufacturing | 0.87 | 0.07 | |||
| 23391 | Sanitary paper product manufacturing | 1.16 | 0.08 | |||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.28 | 0.08 | |||
| 78100 | Scientific research services | 0.10 | 0.05 | |||
| 78290 | Scientific testing and analysis services | 0.51 | 0.06 | |||
| 21730 | Seafood processing (other than on board vessels) | 1.83 | 0.10 | |||
| 84220 | Secondary education | 0.23 | 0.05 | |||
| 37020 | Sewerage and drainage services | 0.92 | 0.07 | |||
| 02120 | Shearing services | 3.02 | 0.15 | |||
| 01230 | Sheep and beef cattle farming | 2.30 | 0.12 | |||
| 01240 | Sheep farming | 2.30 | 0.12 | |||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.30 | 0.08 | |||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.34 | 0.09 | |||
| 13170 | Silver, lead, and zinc ore mining | 1.10 | 0.08 | |||
| 42100 | Site preparation services | 2.02 | 0.11 | |||
| 87290 | Social assistance services (not elsewhere classified) | 1.11 | 0.08 | |||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.45 | 0.05 | |||
| 24235 | Software publishing | 0.09 | 0.04 | |||
| 96350 | Solid waste collection services | 2.31 | 0.12 | |||
| 78520 | Specialised design services (not elsewhere classified) | 0.14 | 0.04 | |||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.75 | 0.06 | |||
| 86220 | Specialist medical services | 0.10 | 0.04 | |||
| 84240 | Specialist school education | 0.23 | 0.05 | |||
| 21840 | Spirit manufacturing | 0.45 | 0.05 | |||
| 52410 | Sport and camping equipment retailing | 0.29 | 0.05 | |||
| 93192 | Sport and physical recreation—boating or yachting | 0.85 | 0.07 | |||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | 0.68 | 0.06 | |||
| 93174 | Sport and physical recreation—community cricket | 2.47 | 0.17 | |||
| 93170 | Sport and physical recreation—community rugby | 1.31 | 0.47 | |||
| 93171 | Sport and physical recreation—community rugby league | 0.68 | 0.06 | |||
| 93193 | Sport and physical recreation—cycling | 0.68 | 0.06 | |||
| 93195 | Sport and physical recreation—golf | 0.68 | 0.06 | |||
| 93197 | Sport and physical recreation—motorcycling | 7.32 | 0.30 | |||
| 93198 | Sport and physical recreation—motor racing | 2.68 | 0.17 | |||
| 93199 | Sport and physical recreation—netball | 1.31 | 0.47 | |||
| 93194 | Sport and physical recreation—professional cricket | 3.39 | 0.16 | |||
| 93180 | Sport and physical recreation—professional rugby | 7.32 | 0.30 | |||
| 93181 | Sport and physical recreation—professional rugby league | 7.32 | 0.30 | |||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | 7.32 | 0.30 | |||
| 93182 | Sport and physical recreation—snow skiing | 1.31 | 0.47 | |||
| 93184 | Sport and physical recreation—softball or baseball | 0.68 | 0.06 | |||
| 93185 | Sport and physical recreation—squash or badminton | 0.68 | 0.06 | |||
| 93186 | Sport and physical recreation—swimming | 0.68 | 0.06 | |||
| 93187 | Sport and physical recreation—tennis | 0.68 | 0.06 | |||
| 93188 | Sport and physical recreation—waterskiing | 0.68 | 0.06 | |||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 5.74 | 0.29 | |||
| 84500 | Sports and physical recreation instruction | 0.68 | 0.06 | |||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.68 | 0.06 | |||
| 27620 | Spring and wire product manufacturing | 0.77 | 0.07 | |||
| 52460 | Stationery goods retailing | 0.29 | 0.05 | |||
| 27130 | Steel pipe and tube manufacturing | 1.16 | 0.08 | |||
| 66210 | Stevedoring services | 2.57 | 0.13 | |||
| 01160 | Stone fruit growing | 1.15 | 0.08 | |||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 2.24 | 0.12 | |||
| 42240 | Structural steel erection services | 2.74 | 0.14 | |||
| 27410 | Structural steel fabricating | 2.24 | 0.12 | |||
| 21710 | Sugar manufacturing | 0.88 | 0.07 | |||
| 74120 | Superannuation funds | 0.09 | 0.04 | |||
| 51100 | Supermarket and grocery stores | 0.75 | 0.06 | |||
| 27640 | Surface coating and finishing | 1.58 | 0.09 | |||
| 78220 | Surveying and mapping services | 0.14 | 0.04 | |||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.90 | 0.07 | |||
| 22120 | Synthetic textile manufacturing | 0.87 | 0.07 | |||
| 51250 | Takeaway food services | 0.49 | 0.06 | |||
| 61231 | Taxi and Other Vehicle Scheduling Operations | 0.16 | 0.04 | |||
| 61230 | Taxi and road transport (not elsewhere classified) | 1.11 | 0.08 | |||
| 84320 | Technical and vocational education and training | 0.15 | 0.04 | |||
| 46160 | Telecommunication goods wholesaling | 0.20 | 0.04 | |||
| 71230 | Telecommunications services (not elsewhere classified) | 0.10 | 0.05 | |||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.61 | 0.06 | |||
| 22220 | Textile floor-covering manufacturing | 0.87 | 0.07 | |||
| 47210 | Textile product wholesaling | 0.29 | 0.05 | |||
| 42430 | Tiling and carpeting services | 2.44 | 0.13 | |||
| 23130 | Timber resawing and dressing | 2.00 | 0.11 | |||
| 45310 | Timber wholesaling | 1.77 | 0.10 | |||
| 52420 | Toy and game retailing | 0.49 | 0.06 | |||
| 47930 | Toy and sporting goods wholesaling | 0.20 | 0.04 | |||
| 29420 | Toy, sporting, and recreational product manufacturing | 0.90 | 0.08 | |||
| 47991 | Trading – commission-based or excluding storage and handling of goods | 0.21 | 0.05 | |||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.47 | 0.05 | |||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.47 | 0.05 | |||
| 65090 | Transport (not elsewhere classified) | 1.10 | 0.08 | |||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 1.19 | 0.08 | |||
| 66190 | Transport support services (not elsewhere classified) | 1.10 | 0.08 | |||
| 66410 | Travel agency and tour arrangement services | 0.15 | 0.04 | |||
| 01111 | Turf growing | 1.15 | 0.08 | |||
| 25510 | Tyre manufacturing | 0.61 | 0.06 | |||
| 53240 | Tyre retailing | 1.60 | 0.10 | |||
| 61220 | Urban bus transport | 1.11 | 0.08 | |||
| 41221 | Utility and communications network construction and maintenance services | 0.92 | 0.07 | |||
| 01130 | Vegetable growing | 1.15 | 0.08 | |||
| 23210 | Veneer and plywood manufacturing | 1.77 | 0.10 | |||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.45 | 0.05 | |||
| 86400 | Veterinary services | 0.51 | 0.06 | |||
| 95110 | Video and other electronic media rental and hiring | 0.29 | 0.05 | |||
| 67090 | Warehousing and storage services (not elsewhere classified) | 1.04 | 0.07 | |||
| 96380 | Waste collection services (not elsewhere classified) | 2.31 | 0.12 | |||
| 96370 | Waste remediation and materials recovery services | 2.31 | 0.12 | |||
| 96340 | Waste treatment and disposal services | 2.31 | 0.12 | |||
| 52550 | Watch and jewellery retailing | 0.29 | 0.05 | |||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.28 | 0.08 | |||
| 37010 | Water supply | 0.92 | 0.07 | |||
| 66290 | Water transport support services (not elsewhere classified) | 1.28 | 0.08 | |||
| 28511 | Whiteware appliance manufacturing | 0.34 | 0.05 | |||
| 47990 | Wholesaling (not elsewhere classified) | 0.53 | 0.06 | |||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.45 | 0.05 | |||
| 71200 | Wired telecommunications network operation | 0.10 | 0.05 | |||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.10 | 0.05 | |||
| 23120 | Wood chipping | 2.00 | 0.11 | |||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.77 | 0.10 | |||
| 29210 | Wooden furniture and upholstered seat manufacturing | 0.90 | 0.08 | |||
| 23230 | Wooden structural fittings and components manufacturing | 1.77 | 0.10 | |||
| 22110 | Wool scouring | 2.02 | 0.11 | |||
| 45111 | Wool wholesaling | 0.29 | 0.05 | |||
| 92310 | Zoological and botanic gardens operation | 1.15 | 0.08 |
Schedule 5 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2023
| Classification unit number | Classification unit | Levy rate per $100 of agreed level of weekly compensation ($) | Non-abatement part rate per $100 of agreed level of weekly compensation ($) | |||
|---|---|---|---|---|---|---|
| 57100 | Accommodation | 0.66 | 0.06 | |||
| 78420 | Accounting services | 0.04 | 0.04 | |||
| 25491 | Adhesive manufacturing | 0.38 | 0.05 | |||
| 78693 | Administrative services (not elsewhere classified) | 0.24 | 0.05 | |||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.30 | 0.05 | |||
| 78510 | Advertising services | 0.19 | 0.04 | |||
| 86130 | Aged care residential services | 1.34 | 0.09 | |||
| 46110 | Agricultural and construction machinery wholesaling | 0.76 | 0.06 | |||
| 28610 | Agricultural machinery and equipment manufacturing | 1.43 | 0.09 | |||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.58 | 0.06 | |||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 2.17 | 0.12 | |||
| 42330 | Air conditioning and heating services | 1.12 | 0.08 | |||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 2.03 | 0.11 | |||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 2.03 | 0.11 | |||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 2.03 | 0.11 | |||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.44 | 0.05 | |||
| 28240 | Aircraft manufacturing and repair services | 0.34 | 0.05 | |||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.44 | 0.05 | |||
| 86390 | Allied health services (not elsewhere classified) | 0.27 | 0.05 | |||
| 93410 | Alpine and white water recreation activities | 3.36 | 0.16 | |||
| 27210 | Alumina production | 1.00 | 0.07 | |||
| 27310 | Aluminium rolling, drawing, and extruding | 1.23 | 0.08 | |||
| 27220 | Aluminium smelting | 1.00 | 0.07 | |||
| 86330 | Ambulance services | 1.34 | 0.09 | |||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.68 | 0.06 | |||
| 93300 | Amusement parks and centres operation | 0.68 | 0.06 | |||
| 52520 | Antique and used goods retailing | 0.77 | 0.07 | |||
| 01150 | Apple and pear growing | 1.15 | 0.08 | |||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.77 | 0.07 | |||
| 27420 | Architectural aluminium product manufacturing | 1.23 | 0.08 | |||
| 78210 | Architectural services | 0.14 | 0.04 | |||
| 84600 | Arts education | 0.30 | 0.05 | |||
| 53230 | Automotive body, paint, and interior repair and maintenance | 1.01 | 0.07 | |||
| 28130 | Automotive electrical components manufacturing | 0.34 | 0.05 | |||
| 53220 | Automotive electrical services | 1.01 | 0.07 | |||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 1.01 | 0.07 | |||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.09 | 0.04 | |||
| 75200 | Auxiliary insurance services | 0.09 | 0.04 | |||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.75 | 0.06 | |||
| 73210 | Banking | 0.09 | 0.04 | |||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.38 | 0.05 | |||
| 25350 | Basic inorganic chemical manufacturing | 0.23 | 0.05 | |||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.00 | 0.07 | |||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.00 | 0.07 | |||
| 25340 | Basic organic chemical manufacturing | 0.38 | 0.05 | |||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.90 | 0.07 | |||
| 01250 | Beef cattle farming | 2.29 | 0.12 | |||
| 01593 | Beekeeping | 1.82 | 0.10 | |||
| 21820 | Beer manufacturing | 0.45 | 0.05 | |||
| 01192 | Berry fruit growing | 1.15 | 0.08 | |||
| 21630 | Biscuit manufacturing (factory-based) | 1.09 | 0.08 | |||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.59 | 0.09 | |||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.58 | 0.09 | |||
| 47940 | Book and magazine wholesaling | 0.29 | 0.05 | |||
| 24230 | Book publishing | 0.09 | 0.04 | |||
| 21610 | Bread manufacturing (factory-based) | 0.97 | 0.07 | |||
| 42220 | Bricklaying services | 2.73 | 0.14 | |||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.56 | 0.06 | |||
| 42342 | Building installation services (not elsewhere classified) | 2.43 | 0.13 | |||
| 73220 | Building society operation | 0.09 | 0.04 | |||
| 96210 | Business and professional association services | 0.15 | 0.04 | |||
| 91230 | Cable and other subscription programming | 0.14 | 0.04 | |||
| 57300 | Cafes and restaurants | 0.49 | 0.06 | |||
| 21620 | Cake and pastry manufacturing (factory-based) | 1.09 | 0.08 | |||
| 78692 | Call centre operation | 0.16 | 0.04 | |||
| 53110 | Car retailing (including associated vehicle servicing) | 0.51 | 0.06 | |||
| 46210 | Car wholesaling | 0.29 | 0.05 | |||
| 42420 | Carpentry services | 2.43 | 0.13 | |||
| 93220 | Casino operation | 0.57 | 0.06 | |||
| 51270 | Catering services (including on-hired hospitality staff) | 0.49 | 0.06 | |||
| 26310 | Cement and lime manufacturing | 1.57 | 0.09 | |||
| 73100 | Central banking | 0.09 | 0.04 | |||
| 81110 | Central government administration (not elsewhere classified) | 0.09 | 0.04 | |||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 2.22 | 0.12 | |||
| 45120 | Cereal grain wholesaling | 0.76 | 0.06 | |||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.97 | 0.07 | |||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.88 | 0.07 | |||
| 87100 | Childcare services | 0.61 | 0.06 | |||
| 86360 | Chiropractic and osteopathic services | 0.27 | 0.05 | |||
| 21900 | Cigarette and tobacco product manufacturing | 0.45 | 0.05 | |||
| 01191 | Citrus fruit growing | 1.15 | 0.08 | |||
| 26210 | Clay brick manufacturing | 1.57 | 0.09 | |||
| 25450 | Cleaning-compound manufacturing | 0.45 | 0.05 | |||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.28 | 0.08 | |||
| 52620 | Clothing and footwear repair | 0.28 | 0.05 | |||
| 47220 | Clothing and footwear wholesaling | 0.29 | 0.05 | |||
| 22420 | Clothing manufacturing | 0.61 | 0.06 | |||
| 52210 | Clothing retailing | 0.37 | 0.05 | |||
| 57400 | Clubs (hospitality) | 0.66 | 0.06 | |||
| 11010 | Coal mining | 1.10 | 0.08 | |||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.28 | 0.08 | |||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.28 | 0.08 | |||
| 84230 | Combined primary and secondary education | 0.23 | 0.05 | |||
| 46220 | Commercial vehicle wholesaling | 0.76 | 0.06 | |||
| 28420 | Communications equipment manufacturing | 0.19 | 0.04 | |||
| 86340 | Community health centre operation | 0.27 | 0.05 | |||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.56 | 0.06 | |||
| 52341 | Computer and computer peripherals retailing | 0.29 | 0.05 | |||
| 46130 | Computer and computer peripherals wholesaling | 0.20 | 0.04 | |||
| 28410 | Computer and electronic office equipment manufacturing | 0.19 | 0.04 | |||
| 78340 | Computer systems design and related services | 0.04 | 0.04 | |||
| 26350 | Concrete product manufacturing | 1.57 | 0.09 | |||
| 42210 | Concreting services | 2.43 | 0.13 | |||
| 21720 | Confectionery manufacturing | 0.88 | 0.07 | |||
| 14190 | Construction material mining (not elsewhere classified) | 1.10 | 0.08 | |||
| 42590 | Construction services (not elsewhere classified) | 2.43 | 0.13 | |||
| 42595 | Construction services and property developers – all trades subcontracted | 0.54 | 0.06 | |||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 1.20 | 0.08 | |||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.00 | 0.07 | |||
| 78560 | Corporate head office management services | 0.14 | 0.04 | |||
| 96320 | Correctional and detention services | 1.87 | 0.10 | |||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.44 | 0.06 | |||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.45 | 0.05 | |||
| 71120 | Courier pick-up and delivery services | 1.90 | 0.11 | |||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.29 | 0.05 | |||
| 92420 | Creative artists, musicians, writers, and performers | 0.57 | 0.06 | |||
| 78691 | Credit reporting and debt collection services | 0.16 | 0.04 | |||
| 73230 | Credit union operation | 0.09 | 0.04 | |||
| 01690 | Crop growing (not elsewhere classified) | 1.15 | 0.08 | |||
| 21130 | Cured meat and smallgoods manufacturing | 1.83 | 0.10 | |||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.15 | 0.04 | |||
| 22210 | Cut and sewn textile product manufacturing | 0.61 | 0.06 | |||
| 01300 | Dairy cattle farming | 2.86 | 0.14 | |||
| 47130 | Dairy produce wholesaling | 1.14 | 0.08 | |||
| 78310 | Data processing and web-hosting services | 0.08 | 0.04 | |||
| 01530 | Deer farming | 1.82 | 0.10 | |||
| 82000 | Defence | 0.66 | 0.06 | |||
| 86230 | Dental services | 0.13 | 0.05 | |||
| 52100 | Department stores | 0.56 | 0.06 | |||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.09 | 0.04 | |||
| 95270 | Diet and weight-reduction centre operation | 0.56 | 0.06 | |||
| 24233 | Directory and mailing-list publishing | 0.09 | 0.04 | |||
| 78630 | Document preparation services | 0.16 | 0.04 | |||
| 93112 | Dog racing activities | 1.31 | 0.28 | |||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 52610 | Domestic appliance repair and maintenance | 1.01 | 0.07 | |||
| 84700 | Educational support services | 0.16 | 0.04 | |||
| 28520 | Electric cable and wire manufacturing | 0.34 | 0.05 | |||
| 28540 | Electric lighting equipment manufacturing | 0.34 | 0.05 | |||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.29 | 0.05 | |||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.20 | 0.04 | |||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.83 | 0.07 | |||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.56 | 0.06 | |||
| 36130 | Electricity generation (not elsewhere classified) | 0.13 | 0.04 | |||
| 36101 | Electricity line-system operation | 0.92 | 0.07 | |||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.28 | 0.05 | |||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 78320 | Electronic information storage services | 0.08 | 0.04 | |||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.16 | 0.04 | |||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.13 | 0.04 | |||
| 78230 | Engineering design and engineering consulting services | 0.14 | 0.04 | |||
| 52350 | Entertainment media retailing | 0.29 | 0.05 | |||
| 25410 | Explosives manufacturing | 0.38 | 0.05 | |||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.58 | 0.09 | |||
| 25310 | Fertiliser manufacturing | 0.90 | 0.07 | |||
| 75110 | Financial asset broking services | 0.09 | 0.04 | |||
| 73400 | Financial asset investing | 0.09 | 0.04 | |||
| 42341 | Fire and security alarm installation services | 1.12 | 0.08 | |||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.52 | 0.09 | |||
| 52592 | Firewood, coal, and coke retailing | 1.77 | 0.10 | |||
| 47140 | Fish and seafood wholesaling | 1.14 | 0.08 | |||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 3.29 | 0.16 | |||
| 04190 | Fishing (not elsewhere classified) | 3.29 | 0.16 | |||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.70 | 0.06 | |||
| 52320 | Floor-covering retailing | 0.77 | 0.07 | |||
| 01120 | Floriculture production | 1.15 | 0.08 | |||
| 52540 | Flower retailing | 0.29 | 0.05 | |||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.70 | 0.06 | |||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.71 | 0.06 | |||
| 21790 | Food product manufacturing (not elsewhere classified) | 1.09 | 0.08 | |||
| 22500 | Footwear manufacturing | 0.61 | 0.06 | |||
| 52220 | Footwear retailing | 0.37 | 0.05 | |||
| 81300 | Foreign government representation | 0.09 | 0.04 | |||
| 03021 | Forest product and moss gathering and processing | 2.17 | 0.12 | |||
| 03010 | Forestry | 3.25 | 0.16 | |||
| 03030 | Forestry support services (excluding tree cutting and felling) | 3.25 | 0.16 | |||
| 36110 | Fossil fuel electricity generation | 0.13 | 0.04 | |||
| 91220 | Free-to-air television broadcasting | 0.14 | 0.04 | |||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 1.10 | 0.08 | |||
| 51210 | Fresh meat, fish, and poultry retailing | 0.75 | 0.06 | |||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 1.15 | 0.08 | |||
| 21300 | Fruit and vegetable processing | 1.11 | 0.08 | |||
| 51220 | Fruit and vegetable retailing | 0.75 | 0.06 | |||
| 47150 | Fruit and vegetable wholesaling | 0.76 | 0.06 | |||
| 95240 | Funeral, crematorium, and cemetery services | 0.56 | 0.06 | |||
| 47320 | Furniture and floor-coverings wholesaling | 0.58 | 0.06 | |||
| 29290 | Furniture manufacturing (not elsewhere classified) | 1.03 | 0.09 | |||
| 52310 | Furniture retailing | 0.77 | 0.07 | |||
| 93290 | Gambling activities (not elsewhere classified) | 0.25 | 0.05 | |||
| 52530 | Garden supplies retailing | 0.77 | 0.07 | |||
| 95250 | Gardening and turf management services | 2.43 | 0.13 | |||
| 36200 | Gas supply | 0.92 | 0.07 | |||
| 74220 | General insurance | 0.09 | 0.04 | |||
| 86210 | General practice medical services | 0.10 | 0.04 | |||
| 26100 | Glass and glass product manufacturing | 1.57 | 0.09 | |||
| 42450 | Glazing services | 2.43 | 0.13 | |||
| 13140 | Gold ore mining | 1.10 | 0.08 | |||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.86 | 0.07 | |||
| 01220 | Grain and sheep or grain and beef cattle farming | 2.29 | 0.12 | |||
| 01210 | Grain growing | 1.15 | 0.08 | |||
| 21510 | Grain mill product manufacturing | 1.83 | 0.10 | |||
| 67010 | Grain storage services | 1.04 | 0.07 | |||
| 01140 | Grape growing | 1.15 | 0.08 | |||
| 14110 | Gravel and sand quarrying | 1.10 | 0.08 | |||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.76 | 0.06 | |||
| 47191 | Grocery wholesaling—multiple product ranges | 0.76 | 0.06 | |||
| 95260 | Hairdressing and beauty services | 0.56 | 0.06 | |||
| 52330 | Hardware and building supplies retailing | 0.77 | 0.07 | |||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.61 | 0.06 | |||
| 93130 | Health and fitness centres and gymnasia operation | 0.68 | 0.06 | |||
| 86391 | Health care services (not elsewhere classified) | 0.27 | 0.05 | |||
| 74210 | Health insurance | 0.09 | 0.04 | |||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.50 | 0.09 | |||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.77 | 0.10 | |||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.15 | 0.04 | |||
| 42101 | Hire of construction machinery and cranes with operator | 2.43 | 0.13 | |||
| 77301 | Holder investor farms and livestock | 0.86 | 0.07 | |||
| 93111 | Horse and dog racing administration and track operation | 0.68 | 0.06 | |||
| 01520 | Horse farming and horse agistment | 3.36 | 0.16 | |||
| 93113 | Horse racing activities—harness racing | 3.36 | 0.16 | |||
| 93115 | Horse racing activities—harness racing—drivers | 3.36 | 0.16 | |||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 7.29 | 0.30 | |||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 7.29 | 0.30 | |||
| 02195 | Horticultural contracting and labour supply services | 1.15 | 0.08 | |||
| 86110 | Hospitals (except psychiatric hospitals) | 0.62 | 0.06 | |||
| 41110 | House construction | 2.11 | 0.12 | |||
| 52331 | Houseware retailing | 0.56 | 0.06 | |||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.45 | 0.05 | |||
| 02200 | Hunting and trapping | 3.25 | 0.16 | |||
| 36120 | Hydroelectricity generation | 0.13 | 0.04 | |||
| 21220 | Ice cream manufacturing | 0.88 | 0.07 | |||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.29 | 0.05 | |||
| 25320 | Industrial gas manufacturing | 0.23 | 0.05 | |||
| 92110 | Information services (not elsewhere classified) | 0.08 | 0.04 | |||
| 63030 | Inland water transport (except passenger-only) | 1.28 | 0.08 | |||
| 51110 | In-store retail support services | 0.53 | 0.06 | |||
| 96290 | Interest group services (not elsewhere classified) | 0.15 | 0.04 | |||
| 24232 | Internet publishing and broadcasting | 0.09 | 0.04 | |||
| 71240 | Internet service providers and web-search portals | 0.08 | 0.04 | |||
| 61210 | Interurban and rural bus transport | 1.11 | 0.08 | |||
| 78640 | Investigation and security services | 1.04 | 0.08 | |||
| 27120 | Iron and steel casting | 1.16 | 0.08 | |||
| 27121 | Iron and steel forging | 1.16 | 0.08 | |||
| 13110 | Iron ore mining | 1.10 | 0.08 | |||
| 27110 | Iron smelting and steel manufacturing | 1.16 | 0.08 | |||
| 29410 | Jewellery and silverware manufacturing | 0.19 | 0.04 | |||
| 47920 | Jewellery and watch wholesaling | 0.20 | 0.04 | |||
| 81200 | Justice | 0.15 | 0.04 | |||
| 47390 | Kitchenware and diningware wholesaling | 0.58 | 0.06 | |||
| 01170 | Kiwifruit growing | 1.15 | 0.08 | |||
| 22390 | Knitted product manufacturing | 0.61 | 0.06 | |||
| 96220 | Labour association services | 0.15 | 0.04 | |||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.11 | 0.08 | |||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.85 | 0.07 | |||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.43 | 0.09 | |||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.16 | 0.04 | |||
| 41222 | Land development and subdivision | 2.01 | 0.11 | |||
| 42510 | Landscape construction services | 2.43 | 0.13 | |||
| 95210 | Laundry and dry-cleaning services | 0.99 | 0.07 | |||
| 22620 | Leather and leather substitute goods manufacturing | 0.61 | 0.06 | |||
| 22611 | Leather tanning, fellmongery, and fur dressing | 2.01 | 0.11 | |||
| 78410 | Legal services | 0.04 | 0.04 | |||
| 92100 | Libraries and archives | 0.14 | 0.04 | |||
| 74110 | Life insurance | 0.09 | 0.04 | |||
| 28650 | Lifting and material-handling equipment manufacturing | 0.70 | 0.06 | |||
| 04150 | Line fishing (including processing on board) | 3.29 | 0.16 | |||
| 47170 | Liquor and tobacco product wholesaling | 0.29 | 0.05 | |||
| 51230 | Liquor retailing | 0.75 | 0.06 | |||
| 01590 | Livestock farming (not elsewhere classified) | 1.82 | 0.10 | |||
| 81130 | Local government administration (not elsewhere classified) | 0.23 | 0.05 | |||
| 23110 | Log sawmilling | 1.98 | 0.11 | |||
| 03020 | Logging | 3.25 | 0.16 | |||
| 93210 | Lottery operation | 0.25 | 0.05 | |||
| 28640 | Machine tool and parts manufacturing | 0.70 | 0.06 | |||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.43 | 0.09 | |||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 1.01 | 0.07 | |||
| 24221 | Magazine and other periodical publishing | 0.09 | 0.04 | |||
| 78550 | Management services and related consulting services | 0.14 | 0.04 | |||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.77 | 0.07 | |||
| 29490 | Manufacturing (not elsewhere classified) | 1.03 | 0.09 | |||
| 52450 | Marine equipment retailing | 0.47 | 0.05 | |||
| 78530 | Market research and statistical services | 0.09 | 0.04 | |||
| 29230 | Mattress manufacturing | 1.03 | 0.09 | |||
| 21111 | Meat and food inspection services | 1.04 | 0.08 | |||
| 21110 | Meat processing | 3.01 | 0.15 | |||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.14 | 0.08 | |||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.19 | 0.04 | |||
| 45220 | Metal and mineral wholesaling | 1.23 | 0.08 | |||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.77 | 0.07 | |||
| 29220 | Metal furniture manufacturing | 0.70 | 0.06 | |||
| 13190 | Metal ore mining (not elsewhere classified) | 1.10 | 0.08 | |||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.30 | 0.08 | |||
| 86132 | Midwifery services | 0.62 | 0.06 | |||
| 21210 | Milk and cream processing | 0.88 | 0.07 | |||
| 15130 | Mineral exploration | 1.10 | 0.08 | |||
| 13150 | Mineral sand mining | 1.10 | 0.08 | |||
| 28620 | Mining and construction machinery manufacturing | 1.43 | 0.09 | |||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.10 | 0.08 | |||
| 15200 | Mining support services (not elsewhere classified) | 1.10 | 0.08 | |||
| 91120 | Motion picture and video distribution | 0.14 | 0.04 | |||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.57 | 0.06 | |||
| 91130 | Motion picture exhibition | 0.57 | 0.06 | |||
| 53120 | Motor cycle retailing (including associated vehicle servicing) | 0.47 | 0.05 | |||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.77 | 0.10 | |||
| 28120 | Motor vehicle body and trailer manufacturing | 1.43 | 0.09 | |||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.60 | 0.10 | |||
| 28110 | Motor vehicle manufacturing | 1.19 | 0.08 | |||
| 46230 | Motor vehicle new-part wholesaling | 0.47 | 0.05 | |||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 1.19 | 0.08 | |||
| 53140 | Motor vehicle parts retailing | 0.47 | 0.05 | |||
| 92200 | Museum operation | 0.25 | 0.05 | |||
| 01692 | Mushroom growing | 1.15 | 0.08 | |||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.57 | 0.06 | |||
| 24234 | Music publishing | 0.09 | 0.04 | |||
| 25590 | Natural rubber product manufacturing | 0.61 | 0.06 | |||
| 22140 | Natural textile manufacturing | 0.87 | 0.07 | |||
| 92390 | Nature reserve and conservation park operation | 1.15 | 0.08 | |||
| 52430 | Newspaper and new and used book retailing | 0.29 | 0.05 | |||
| 24211 | Newspaper publishing | 0.09 | 0.04 | |||
| 73300 | Non-depository financing | 0.09 | 0.04 | |||
| 27330 | Non-ferrous metal casting and forging | 1.00 | 0.07 | |||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.20 | 0.04 | |||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.57 | 0.09 | |||
| 41130 | Non-residential building construction | 1.85 | 0.10 | |||
| 77120 | Non-residential property operators | 0.54 | 0.06 | |||
| 01110 | Nursery production | 1.15 | 0.08 | |||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.00 | 0.07 | |||
| 78540 | Office administrative services | 0.24 | 0.05 | |||
| 04210 | Offshore aquaculture | 2.17 | 0.12 | |||
| 21400 | Oil and fat manufacturing | 1.11 | 0.08 | |||
| 12000 | Oil and gas extraction | 0.23 | 0.05 | |||
| 01180 | Olive growing | 1.15 | 0.08 | |||
| 36102 | On-selling electricity and electricity market operation | 0.13 | 0.04 | |||
| 04220 | Onshore aquaculture | 2.17 | 0.12 | |||
| 86320 | Optometry and optical dispensing | 0.10 | 0.04 | |||
| 78670 | Packaging services | 0.88 | 0.07 | |||
| 25420 | Paint and coatings manufacturing | 0.38 | 0.05 | |||
| 42440 | Painting and decorating services | 2.27 | 0.12 | |||
| 23340 | Paper bag and sack manufacturing | 0.44 | 0.06 | |||
| 47950 | Paper product wholesaling | 0.29 | 0.05 | |||
| 24110 | Paper stationery manufacturing | 0.44 | 0.06 | |||
| 66110 | Parking services | 0.56 | 0.06 | |||
| 87292 | Parole or probationary services | 0.15 | 0.04 | |||
| 77410 | Passenger car and minibus rental and hiring | 0.86 | 0.07 | |||
| 86310 | Pathology and diagnostic imaging services | 0.27 | 0.05 | |||
| 92410 | Performing arts operation | 0.57 | 0.06 | |||
| 92520 | Performing arts venue operation | 0.57 | 0.06 | |||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.29 | 0.05 | |||
| 95290 | Personal services (not elsewhere classified) | 0.56 | 0.06 | |||
| 78650 | Pest control services (except agricultural and forestry) | 1.28 | 0.08 | |||
| 25440 | Pesticide manufacturing | 0.45 | 0.05 | |||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.90 | 0.07 | |||
| 15110 | Petroleum and natural gas exploration | 1.10 | 0.08 | |||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.47 | 0.05 | |||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.29 | 0.05 | |||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.23 | 0.05 | |||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.29 | 0.05 | |||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.15 | 0.04 | |||
| 95220 | Photographic film processing | 0.15 | 0.04 | |||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.19 | 0.04 | |||
| 86350 | Physiotherapy services | 0.27 | 0.05 | |||
| 01510 | Pig farming | 1.82 | 0.10 | |||
| 65010 | Pipeline transport | 0.23 | 0.05 | |||
| 26320 | Plaster and gypsum product manufacturing | 1.57 | 0.09 | |||
| 42410 | Plastering and ceiling services | 2.43 | 0.13 | |||
| 45391 | Plumbing goods wholesaling | 0.58 | 0.06 | |||
| 42310 | Plumbing services | 1.77 | 0.10 | |||
| 96310 | Police services | 0.62 | 0.06 | |||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.91 | 0.07 | |||
| 25650 | Polymer foam product manufacturing | 0.91 | 0.07 | |||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.91 | 0.07 | |||
| 66230 | Port and water transport terminal operations | 1.28 | 0.08 | |||
| 71110 | Postal services | 1.90 | 0.11 | |||
| 91111 | Post-production and digital visual effects services | 0.14 | 0.04 | |||
| 21795 | Potato crisps and corn crisps manufacturing | 0.45 | 0.05 | |||
| 01420 | Poultry farming (eggs) | 1.97 | 0.11 | |||
| 01410 | Poultry farming (meat) | 1.97 | 0.11 | |||
| 21120 | Poultry processing | 1.83 | 0.10 | |||
| 04120 | Prawn fishing | 3.29 | 0.16 | |||
| 29110 | Prefabricated metal building manufacturing | 1.58 | 0.09 | |||
| 29190 | Prefabricated wooden building manufacturing | 1.77 | 0.10 | |||
| 21740 | Prepared animal and bird feed manufacturing | 1.09 | 0.08 | |||
| 84100 | Preschool education | 0.61 | 0.06 | |||
| 84210 | Primary education | 0.23 | 0.05 | |||
| 24120 | Printing | 0.48 | 0.06 | |||
| 24130 | Printing support services | 0.48 | 0.06 | |||
| 97000 | Private households employing staff | 0.56 | 0.06 | |||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.19 | 0.04 | |||
| 46120 | Professional and scientific goods wholesaling | 0.20 | 0.04 | |||
| 95230 | Professional photographic services | 0.19 | 0.04 | |||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.51 | 0.06 | |||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.62 | 0.06 | |||
| 96360 | Public order and safety services (not elsewhere classified) | 0.23 | 0.05 | |||
| 24231 | Publishing (not elsewhere classified) (except software, music, and Internet) | 0.09 | 0.04 | |||
| 57200 | Pubs, taverns, and bars | 0.66 | 0.06 | |||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.44 | 0.06 | |||
| 28660 | Pump and compressor manufacturing | 0.70 | 0.06 | |||
| 91210 | Radio broadcasting | 0.14 | 0.04 | |||
| 62000 | Rail freight transport | 1.11 | 0.08 | |||
| 62100 | Rail passenger transport | 1.11 | 0.08 | |||
| 28230 | Railway rolling stock manufacturing and repair services | 1.43 | 0.09 | |||
| 26330 | Ready-mixed concrete manufacturing | 2.22 | 0.12 | |||
| 77200 | Real estate services | 0.20 | 0.04 | |||
| 23220 | Reconstituted wood product manufacturing | 1.20 | 0.08 | |||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.23 | 0.05 | |||
| 96100 | Religious organisations and services | 0.15 | 0.04 | |||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.28 | 0.05 | |||
| 24300 | Reproduction of recorded media | 0.19 | 0.04 | |||
| 41120 | Residential building construction (not elsewhere classified) | 1.85 | 0.10 | |||
| 87220 | Residential care services (not elsewhere classified) | 1.34 | 0.09 | |||
| 77110 | Residential property operators | 0.54 | 0.06 | |||
| 87222 | Residential refuge operation | 0.27 | 0.05 | |||
| 71111 | Retail postal services | 0.29 | 0.05 | |||
| 52590 | Retailing (not elsewhere classified) | 0.56 | 0.06 | |||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.34 | 0.09 | |||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.34 | 0.09 | |||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.91 | 0.07 | |||
| 41210 | Road and bridge construction | 1.54 | 0.09 | |||
| 61100 | Road freight transport | 2.70 | 0.14 | |||
| 04110 | Rock lobster and crab fishing or potting | 3.29 | 0.16 | |||
| 42230 | Roofing services | 2.73 | 0.14 | |||
| 22230 | Rope, cordage, and twine manufacturing | 0.87 | 0.07 | |||
| 23391 | Sanitary paper product manufacturing | 1.20 | 0.08 | |||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.28 | 0.08 | |||
| 78100 | Scientific research services | 0.08 | 0.04 | |||
| 78290 | Scientific testing and analysis services | 0.51 | 0.06 | |||
| 21730 | Seafood processing (other than on board vessels) | 1.83 | 0.10 | |||
| 84220 | Secondary education | 0.23 | 0.05 | |||
| 37020 | Sewerage and drainage services | 0.92 | 0.07 | |||
| 02120 | Shearing services | 3.01 | 0.15 | |||
| 01230 | Sheep and beef cattle farming | 2.29 | 0.12 | |||
| 01240 | Sheep farming | 2.29 | 0.12 | |||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.30 | 0.08 | |||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.43 | 0.09 | |||
| 13170 | Silver, lead, and zinc ore mining | 1.10 | 0.08 | |||
| 42100 | Site preparation services | 2.01 | 0.11 | |||
| 87290 | Social assistance services (not elsewhere classified) | 1.11 | 0.08 | |||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.45 | 0.05 | |||
| 24235 | Software publishing | 0.09 | 0.04 | |||
| 96350 | Solid waste collection services | 2.30 | 0.12 | |||
| 78520 | Specialised design services (not elsewhere classified) | 0.14 | 0.04 | |||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.75 | 0.06 | |||
| 86220 | Specialist medical services | 0.10 | 0.04 | |||
| 84240 | Specialist school education | 0.23 | 0.05 | |||
| 21840 | Spirit manufacturing | 0.45 | 0.05 | |||
| 52410 | Sport and camping equipment retailing | 0.29 | 0.05 | |||
| 93192 | Sport and physical recreation—boating or yachting | 0.97 | 0.07 | |||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | 0.68 | 0.06 | |||
| 93174 | Sport and physical recreation—community cricket | 1.57 | 0.12 | |||
| 93170 | Sport and physical recreation—community rugby | 1.31 | 0.28 | |||
| 93171 | Sport and physical recreation—community rugby league | 0.68 | 0.06 | |||
| 93193 | Sport and physical recreation—cycling | 0.68 | 0.06 | |||
| 93195 | Sport and physical recreation—golf | 0.68 | 0.06 | |||
| 93197 | Sport and physical recreation—motorcycling | 7.29 | 0.30 | |||
| 93198 | Sport and physical recreation—motor racing | 1.99 | 0.14 | |||
| 93199 | Sport and physical recreation—netball | 1.31 | 0.28 | |||
| 93194 | Sport and physical recreation—professional cricket | 3.36 | 0.16 | |||
| 93180 | Sport and physical recreation—professional rugby | 7.29 | 0.30 | |||
| 93181 | Sport and physical recreation—professional rugby league | 7.29 | 0.30 | |||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | 7.29 | 0.30 | |||
| 93182 | Sport and physical recreation—snow skiing | 1.31 | 0.28 | |||
| 93184 | Sport and physical recreation—softball or baseball | 0.68 | 0.06 | |||
| 93185 | Sport and physical recreation—squash or badminton | 0.68 | 0.06 | |||
| 93186 | Sport and physical recreation—swimming | 0.68 | 0.06 | |||
| 93187 | Sport and physical recreation—tennis | 0.68 | 0.06 | |||
| 93188 | Sport and physical recreation—waterskiing | 0.68 | 0.06 | |||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 4.31 | 0.19 | |||
| 84500 | Sports and physical recreation instruction | 0.68 | 0.06 | |||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.68 | 0.06 | |||
| 27620 | Spring and wire product manufacturing | 0.77 | 0.07 | |||
| 52460 | Stationery goods retailing | 0.29 | 0.05 | |||
| 27130 | Steel pipe and tube manufacturing | 1.16 | 0.08 | |||
| 66210 | Stevedoring services | 2.55 | 0.13 | |||
| 01160 | Stone fruit growing | 1.15 | 0.08 | |||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 2.22 | 0.12 | |||
| 42240 | Structural steel erection services | 2.73 | 0.14 | |||
| 27410 | Structural steel fabricating | 2.22 | 0.12 | |||
| 21710 | Sugar manufacturing | 0.88 | 0.07 | |||
| 74120 | Superannuation funds | 0.09 | 0.04 | |||
| 51100 | Supermarket and grocery stores | 0.75 | 0.06 | |||
| 27640 | Surface coating and finishing | 1.58 | 0.09 | |||
| 78220 | Surveying and mapping services | 0.14 | 0.04 | |||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.90 | 0.07 | |||
| 22120 | Synthetic textile manufacturing | 0.87 | 0.07 | |||
| 51250 | Takeaway food services | 0.49 | 0.06 | |||
| 61231 | Taxi and Other Vehicle Scheduling Operations | 0.16 | 0.04 | |||
| 61230 | Taxi and road transport (not elsewhere classified) | 1.11 | 0.08 | |||
| 84320 | Technical and vocational education and training | 0.15 | 0.04 | |||
| 46160 | Telecommunication goods wholesaling | 0.20 | 0.04 | |||
| 71230 | Telecommunications services (not elsewhere classified) | 0.08 | 0.04 | |||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.61 | 0.06 | |||
| 22220 | Textile floor-covering manufacturing | 0.87 | 0.07 | |||
| 47210 | Textile product wholesaling | 0.29 | 0.05 | |||
| 42430 | Tiling and carpeting services | 2.43 | 0.13 | |||
| 23130 | Timber resawing and dressing | 1.98 | 0.11 | |||
| 45310 | Timber wholesaling | 1.77 | 0.10 | |||
| 52420 | Toy and game retailing | 0.56 | 0.06 | |||
| 47930 | Toy and sporting goods wholesaling | 0.20 | 0.04 | |||
| 29420 | Toy, sporting, and recreational product manufacturing | 1.03 | 0.09 | |||
| 47991 | Trading – commission-based or excluding storage and handling of goods | 0.21 | 0.05 | |||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.47 | 0.05 | |||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.47 | 0.05 | |||
| 65090 | Transport (not elsewhere classified) | 1.10 | 0.08 | |||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 1.19 | 0.08 | |||
| 66190 | Transport support services (not elsewhere classified) | 1.10 | 0.08 | |||
| 66410 | Travel agency and tour arrangement services | 0.15 | 0.04 | |||
| 01111 | Turf growing | 1.15 | 0.08 | |||
| 25510 | Tyre manufacturing | 0.61 | 0.06 | |||
| 53240 | Tyre retailing | 1.60 | 0.10 | |||
| 61220 | Urban bus transport | 1.11 | 0.08 | |||
| 41221 | Utility and communications network construction and maintenance services | 0.92 | 0.07 | |||
| 01130 | Vegetable growing | 1.15 | 0.08 | |||
| 23210 | Veneer and plywood manufacturing | 1.77 | 0.10 | |||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.45 | 0.05 | |||
| 86400 | Veterinary services | 0.51 | 0.06 | |||
| 95110 | Video and other electronic media rental and hiring | 0.29 | 0.05 | |||
| 67090 | Warehousing and storage services (not elsewhere classified) | 1.04 | 0.07 | |||
| 96380 | Waste collection services (not elsewhere classified) | 2.30 | 0.12 | |||
| 96370 | Waste remediation and materials recovery services | 2.30 | 0.12 | |||
| 96340 | Waste treatment and disposal services | 2.30 | 0.12 | |||
| 52550 | Watch and jewellery retailing | 0.29 | 0.05 | |||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.28 | 0.08 | |||
| 37010 | Water supply | 0.92 | 0.07 | |||
| 66290 | Water transport support services (not elsewhere classified) | 1.28 | 0.08 | |||
| 28511 | Whiteware appliance manufacturing | 0.34 | 0.05 | |||
| 47990 | Wholesaling (not elsewhere classified) | 0.53 | 0.06 | |||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.45 | 0.05 | |||
| 71200 | Wired telecommunications network operation | 0.08 | 0.04 | |||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.08 | 0.04 | |||
| 23120 | Wood chipping | 1.98 | 0.11 | |||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.77 | 0.10 | |||
| 29210 | Wooden furniture and upholstered seat manufacturing | 1.03 | 0.09 | |||
| 23230 | Wooden structural fittings and components manufacturing | 1.77 | 0.10 | |||
| 22110 | Wool scouring | 2.01 | 0.11 | |||
| 45111 | Wool wholesaling | 0.29 | 0.05 | |||
| 92310 | Zoological and botanic gardens operation | 1.15 | 0.08 |
Schedule 6 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2024
| Classification unit number | Classification unit | Levy rate per $100 of agreed level of weekly compensation ($) | Non-abatement part rate per $100 of agreed level of weekly compensation ($) | |||
|---|---|---|---|---|---|---|
| 57100 | Accommodation | 0.66 | 0.06 | |||
| 78420 | Accounting services | 0.03 | 0.04 | |||
| 25491 | Adhesive manufacturing | 0.38 | 0.05 | |||
| 78693 | Administrative services (not elsewhere classified) | 0.24 | 0.05 | |||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.30 | 0.05 | |||
| 78510 | Advertising services | 0.19 | 0.04 | |||
| 86130 | Aged care residential services | 1.34 | 0.09 | |||
| 46110 | Agricultural and construction machinery wholesaling | 0.76 | 0.06 | |||
| 28610 | Agricultural machinery and equipment manufacturing | 1.43 | 0.09 | |||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.58 | 0.06 | |||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 2.17 | 0.12 | |||
| 42330 | Air conditioning and heating services | 1.12 | 0.08 | |||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 2.03 | 0.11 | |||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 2.03 | 0.11 | |||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 2.03 | 0.11 | |||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.44 | 0.05 | |||
| 28240 | Aircraft manufacturing and repair services | 0.34 | 0.05 | |||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.44 | 0.05 | |||
| 86390 | Allied health services (not elsewhere classified) | 0.27 | 0.05 | |||
| 93410 | Alpine and white water recreation activities | 3.36 | 0.16 | |||
| 27210 | Alumina production | 1.00 | 0.07 | |||
| 27310 | Aluminium rolling, drawing, and extruding | 1.23 | 0.08 | |||
| 27220 | Aluminium smelting | 1.00 | 0.07 | |||
| 86330 | Ambulance services | 1.34 | 0.09 | |||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.68 | 0.06 | |||
| 93300 | Amusement parks and centres operation | 0.68 | 0.06 | |||
| 52520 | Antique and used goods retailing | 0.77 | 0.07 | |||
| 01150 | Apple and pear growing | 1.15 | 0.08 | |||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.77 | 0.07 | |||
| 27420 | Architectural aluminium product manufacturing | 1.23 | 0.08 | |||
| 78210 | Architectural services | 0.14 | 0.04 | |||
| 84600 | Arts education | 0.30 | 0.05 | |||
| 53230 | Automotive body, paint, and interior repair and maintenance | 1.01 | 0.07 | |||
| 28130 | Automotive electrical components manufacturing | 0.34 | 0.05 | |||
| 53220 | Automotive electrical services | 1.01 | 0.07 | |||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 1.01 | 0.07 | |||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.09 | 0.04 | |||
| 75200 | Auxiliary insurance services | 0.09 | 0.04 | |||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.75 | 0.06 | |||
| 73210 | Banking | 0.09 | 0.04 | |||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.38 | 0.05 | |||
| 25350 | Basic inorganic chemical manufacturing | 0.23 | 0.05 | |||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.00 | 0.07 | |||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.00 | 0.07 | |||
| 25340 | Basic organic chemical manufacturing | 0.38 | 0.05 | |||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.90 | 0.07 | |||
| 01250 | Beef cattle farming | 2.29 | 0.12 | |||
| 01593 | Beekeeping | 1.82 | 0.10 | |||
| 21820 | Beer manufacturing | 0.45 | 0.05 | |||
| 01192 | Berry fruit growing | 1.15 | 0.08 | |||
| 21630 | Biscuit manufacturing (factory-based) | 1.09 | 0.08 | |||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.59 | 0.09 | |||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.58 | 0.09 | |||
| 47940 | Book and magazine wholesaling | 0.29 | 0.05 | |||
| 24230 | Book publishing | 0.09 | 0.04 | |||
| 21610 | Bread manufacturing (factory-based) | 0.97 | 0.07 | |||
| 42220 | Bricklaying services | 2.73 | 0.14 | |||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.56 | 0.06 | |||
| 42342 | Building installation services (not elsewhere classified) | 2.43 | 0.13 | |||
| 73220 | Building society operation | 0.09 | 0.04 | |||
| 96210 | Business and professional association services | 0.15 | 0.04 | |||
| 91230 | Cable and other subscription programming | 0.14 | 0.04 | |||
| 57300 | Cafes and restaurants | 0.49 | 0.06 | |||
| 21620 | Cake and pastry manufacturing (factory-based) | 1.09 | 0.08 | |||
| 78692 | Call centre operation | 0.16 | 0.04 | |||
| 53110 | Car retailing (including associated vehicle servicing) | 0.51 | 0.06 | |||
| 46210 | Car wholesaling | 0.29 | 0.05 | |||
| 42420 | Carpentry services | 2.43 | 0.13 | |||
| 93220 | Casino operation | 0.57 | 0.06 | |||
| 51270 | Catering services (including on-hired hospitality staff) | 0.49 | 0.06 | |||
| 26310 | Cement and lime manufacturing | 1.57 | 0.09 | |||
| 73100 | Central banking | 0.09 | 0.04 | |||
| 81110 | Central government administration (not elsewhere classified) | 0.09 | 0.04 | |||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 2.22 | 0.12 | |||
| 45120 | Cereal grain wholesaling | 0.76 | 0.06 | |||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.97 | 0.07 | |||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.88 | 0.07 | |||
| 87100 | Childcare services | 0.61 | 0.06 | |||
| 86360 | Chiropractic and osteopathic services | 0.27 | 0.05 | |||
| 21900 | Cigarette and tobacco product manufacturing | 0.45 | 0.05 | |||
| 01191 | Citrus fruit growing | 1.15 | 0.08 | |||
| 26210 | Clay brick manufacturing | 1.57 | 0.09 | |||
| 25450 | Cleaning-compound manufacturing | 0.45 | 0.05 | |||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.28 | 0.08 | |||
| 52620 | Clothing and footwear repair | 0.28 | 0.05 | |||
| 47220 | Clothing and footwear wholesaling | 0.29 | 0.05 | |||
| 22420 | Clothing manufacturing | 0.61 | 0.06 | |||
| 52210 | Clothing retailing | 0.37 | 0.05 | |||
| 57400 | Clubs (hospitality) | 0.66 | 0.06 | |||
| 11010 | Coal mining | 1.10 | 0.08 | |||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.28 | 0.08 | |||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.28 | 0.08 | |||
| 84230 | Combined primary and secondary education | 0.23 | 0.05 | |||
| 46220 | Commercial vehicle wholesaling | 0.76 | 0.06 | |||
| 28420 | Communications equipment manufacturing | 0.19 | 0.04 | |||
| 86340 | Community health centre operation | 0.27 | 0.05 | |||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.56 | 0.06 | |||
| 52341 | Computer and computer peripherals retailing | 0.29 | 0.05 | |||
| 46130 | Computer and computer peripherals wholesaling | 0.20 | 0.04 | |||
| 28410 | Computer and electronic office equipment manufacturing | 0.19 | 0.04 | |||
| 78340 | Computer systems design and related services | 0.03 | 0.04 | |||
| 26350 | Concrete product manufacturing | 1.57 | 0.09 | |||
| 42210 | Concreting services | 2.43 | 0.13 | |||
| 21720 | Confectionery manufacturing | 0.88 | 0.07 | |||
| 14190 | Construction material mining (not elsewhere classified) | 1.10 | 0.08 | |||
| 42590 | Construction services (not elsewhere classified) | 2.43 | 0.13 | |||
| 42595 | Construction services and property developers – all trades subcontracted | 0.54 | 0.06 | |||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 1.20 | 0.08 | |||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.00 | 0.07 | |||
| 78560 | Corporate head office management services | 0.14 | 0.04 | |||
| 96320 | Correctional and detention services | 1.97 | 0.11 | |||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.44 | 0.06 | |||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.45 | 0.05 | |||
| 71120 | Courier pick-up and delivery services | 1.90 | 0.11 | |||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.29 | 0.05 | |||
| 92420 | Creative artists, musicians, writers, and performers | 0.57 | 0.06 | |||
| 78691 | Credit reporting and debt collection services | 0.16 | 0.04 | |||
| 73230 | Credit union operation | 0.09 | 0.04 | |||
| 01690 | Crop growing (not elsewhere classified) | 1.15 | 0.08 | |||
| 21130 | Cured meat and smallgoods manufacturing | 1.83 | 0.10 | |||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.15 | 0.04 | |||
| 22210 | Cut and sewn textile product manufacturing | 0.61 | 0.06 | |||
| 01300 | Dairy cattle farming | 2.86 | 0.14 | |||
| 47130 | Dairy produce wholesaling | 1.14 | 0.08 | |||
| 78310 | Data processing and web-hosting services | 0.08 | 0.04 | |||
| 01530 | Deer farming | 1.82 | 0.10 | |||
| 82000 | Defence | 0.66 | 0.06 | |||
| 86230 | Dental services | 0.13 | 0.05 | |||
| 52100 | Department stores | 0.56 | 0.06 | |||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.09 | 0.04 | |||
| 95270 | Diet and weight-reduction centre operation | 0.56 | 0.06 | |||
| 24233 | Directory and mailing-list publishing | 0.09 | 0.04 | |||
| 78630 | Document preparation services | 0.16 | 0.04 | |||
| 93112 | Dog racing activities | 1.31 | 0.08 | |||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 52610 | Domestic appliance repair and maintenance | 1.01 | 0.07 | |||
| 84700 | Educational support services | 0.16 | 0.04 | |||
| 28520 | Electric cable and wire manufacturing | 0.34 | 0.05 | |||
| 28540 | Electric lighting equipment manufacturing | 0.34 | 0.05 | |||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.29 | 0.05 | |||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.20 | 0.04 | |||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.83 | 0.07 | |||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.56 | 0.06 | |||
| 36130 | Electricity generation (not elsewhere classified) | 0.11 | 0.05 | |||
| 36101 | Electricity line-system operation | 0.92 | 0.07 | |||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.28 | 0.05 | |||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.34 | 0.05 | |||
| 78320 | Electronic information storage services | 0.08 | 0.04 | |||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.16 | 0.04 | |||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.11 | 0.05 | |||
| 78230 | Engineering design and engineering consulting services | 0.14 | 0.04 | |||
| 52350 | Entertainment media retailing | 0.29 | 0.05 | |||
| 25410 | Explosives manufacturing | 0.38 | 0.05 | |||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.58 | 0.09 | |||
| 25310 | Fertiliser manufacturing | 0.90 | 0.07 | |||
| 75110 | Financial asset broking services | 0.09 | 0.04 | |||
| 73400 | Financial asset investing | 0.09 | 0.04 | |||
| 42341 | Fire and security alarm installation services | 1.12 | 0.08 | |||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.52 | 0.09 | |||
| 52592 | Firewood, coal, and coke retailing | 1.77 | 0.10 | |||
| 47140 | Fish and seafood wholesaling | 1.14 | 0.08 | |||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 3.29 | 0.16 | |||
| 04190 | Fishing (not elsewhere classified) | 3.29 | 0.16 | |||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.70 | 0.06 | |||
| 52320 | Floor-covering retailing | 0.77 | 0.07 | |||
| 01120 | Floriculture production | 1.15 | 0.08 | |||
| 52540 | Flower retailing | 0.29 | 0.05 | |||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.70 | 0.06 | |||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.76 | 0.07 | |||
| 21790 | Food product manufacturing (not elsewhere classified) | 1.09 | 0.08 | |||
| 22500 | Footwear manufacturing | 0.61 | 0.06 | |||
| 52220 | Footwear retailing | 0.37 | 0.05 | |||
| 81300 | Foreign government representation | 0.09 | 0.04 | |||
| 03021 | Forest product and moss gathering and processing | 2.17 | 0.12 | |||
| 03010 | Forestry | 3.25 | 0.16 | |||
| 03030 | Forestry support services (excluding tree cutting and felling) | 3.25 | 0.16 | |||
| 36110 | Fossil fuel electricity generation | 0.11 | 0.05 | |||
| 91220 | Free-to-air television broadcasting | 0.14 | 0.04 | |||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 1.10 | 0.08 | |||
| 51210 | Fresh meat, fish, and poultry retailing | 0.75 | 0.06 | |||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 1.15 | 0.08 | |||
| 21300 | Fruit and vegetable processing | 1.11 | 0.08 | |||
| 51220 | Fruit and vegetable retailing | 0.75 | 0.06 | |||
| 47150 | Fruit and vegetable wholesaling | 0.76 | 0.06 | |||
| 95240 | Funeral, crematorium, and cemetery services | 0.56 | 0.06 | |||
| 47320 | Furniture and floor-coverings wholesaling | 0.58 | 0.06 | |||
| 29290 | Furniture manufacturing (not elsewhere classified) | 1.12 | 0.08 | |||
| 52310 | Furniture retailing | 0.77 | 0.07 | |||
| 93290 | Gambling activities (not elsewhere classified) | 0.25 | 0.05 | |||
| 52530 | Garden supplies retailing | 0.77 | 0.07 | |||
| 95250 | Gardening and turf management services | 2.43 | 0.13 | |||
| 36200 | Gas supply | 0.92 | 0.07 | |||
| 74220 | General insurance | 0.09 | 0.04 | |||
| 86210 | General practice medical services | 0.10 | 0.04 | |||
| 26100 | Glass and glass product manufacturing | 1.57 | 0.09 | |||
| 42450 | Glazing services | 2.43 | 0.13 | |||
| 13140 | Gold ore mining | 1.10 | 0.08 | |||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.86 | 0.07 | |||
| 01220 | Grain and sheep or grain and beef cattle farming | 2.29 | 0.12 | |||
| 01210 | Grain growing | 1.15 | 0.08 | |||
| 21510 | Grain mill product manufacturing | 1.83 | 0.10 | |||
| 67010 | Grain storage services | 1.04 | 0.07 | |||
| 01140 | Grape growing | 1.15 | 0.08 | |||
| 14110 | Gravel and sand quarrying | 1.10 | 0.08 | |||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.76 | 0.06 | |||
| 47191 | Grocery wholesaling—multiple product ranges | 0.76 | 0.06 | |||
| 95260 | Hairdressing and beauty services | 0.56 | 0.06 | |||
| 52330 | Hardware and building supplies retailing | 0.77 | 0.07 | |||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.61 | 0.06 | |||
| 93130 | Health and fitness centres and gymnasia operation | 0.68 | 0.06 | |||
| 86391 | Health care services (not elsewhere classified) | 0.27 | 0.05 | |||
| 74210 | Health insurance | 0.09 | 0.04 | |||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.50 | 0.09 | |||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.77 | 0.10 | |||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.15 | 0.04 | |||
| 42101 | Hire of construction machinery and cranes with operator | 2.43 | 0.13 | |||
| 77301 | Holder investor farms and livestock | 0.86 | 0.07 | |||
| 93111 | Horse and dog racing administration and track operation | 0.68 | 0.06 | |||
| 01520 | Horse farming and horse agistment | 3.36 | 0.16 | |||
| 93113 | Horse racing activities—harness racing | 3.36 | 0.16 | |||
| 93115 | Horse racing activities—harness racing—drivers | 3.36 | 0.16 | |||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 7.29 | 0.30 | |||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 7.29 | 0.30 | |||
| 02195 | Horticultural contracting and labour supply services | 1.15 | 0.08 | |||
| 86110 | Hospitals (except psychiatric hospitals) | 0.62 | 0.06 | |||
| 41110 | House construction | 2.11 | 0.12 | |||
| 52331 | Houseware retailing | 0.56 | 0.06 | |||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.45 | 0.05 | |||
| 02200 | Hunting and trapping | 3.25 | 0.16 | |||
| 36120 | Hydroelectricity generation | 0.11 | 0.05 | |||
| 21220 | Ice cream manufacturing | 0.88 | 0.07 | |||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.29 | 0.05 | |||
| 25320 | Industrial gas manufacturing | 0.23 | 0.05 | |||
| 92110 | Information services (not elsewhere classified) | 0.08 | 0.04 | |||
| 63030 | Inland water transport (except passenger-only) | 1.28 | 0.08 | |||
| 51110 | In-store retail support services | 0.53 | 0.06 | |||
| 96290 | Interest group services (not elsewhere classified) | 0.15 | 0.04 | |||
| 24232 | Internet publishing and broadcasting | 0.09 | 0.04 | |||
| 71240 | Internet service providers and web-search portals | 0.08 | 0.04 | |||
| 61210 | Interurban and rural bus transport | 1.11 | 0.08 | |||
| 78640 | Investigation and security services | 1.04 | 0.08 | |||
| 27120 | Iron and steel casting | 1.16 | 0.08 | |||
| 27121 | Iron and steel forging | 1.16 | 0.08 | |||
| 13110 | Iron ore mining | 1.10 | 0.08 | |||
| 27110 | Iron smelting and steel manufacturing | 1.16 | 0.08 | |||
| 29410 | Jewellery and silverware manufacturing | 0.19 | 0.04 | |||
| 47920 | Jewellery and watch wholesaling | 0.20 | 0.04 | |||
| 81200 | Justice | 0.15 | 0.04 | |||
| 47390 | Kitchenware and diningware wholesaling | 0.58 | 0.06 | |||
| 01170 | Kiwifruit growing | 1.15 | 0.08 | |||
| 22390 | Knitted product manufacturing | 0.61 | 0.06 | |||
| 96220 | Labour association services | 0.15 | 0.04 | |||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.11 | 0.08 | |||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.85 | 0.07 | |||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.43 | 0.09 | |||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.16 | 0.04 | |||
| 41222 | Land development and subdivision | 2.01 | 0.11 | |||
| 42510 | Landscape construction services | 2.43 | 0.13 | |||
| 95210 | Laundry and dry-cleaning services | 0.99 | 0.07 | |||
| 22620 | Leather and leather substitute goods manufacturing | 0.61 | 0.06 | |||
| 22611 | Leather tanning, fellmongery, and fur dressing | 2.01 | 0.11 | |||
| 78410 | Legal services | 0.04 | 0.04 | |||
| 92100 | Libraries and archives | 0.14 | 0.04 | |||
| 74110 | Life insurance | 0.09 | 0.04 | |||
| 28650 | Lifting and material-handling equipment manufacturing | 0.70 | 0.06 | |||
| 04150 | Line fishing (including processing on board) | 3.29 | 0.16 | |||
| 47170 | Liquor and tobacco product wholesaling | 0.29 | 0.05 | |||
| 51230 | Liquor retailing | 0.75 | 0.06 | |||
| 01590 | Livestock farming (not elsewhere classified) | 1.82 | 0.10 | |||
| 81130 | Local government administration (not elsewhere classified) | 0.23 | 0.05 | |||
| 23110 | Log sawmilling | 1.98 | 0.11 | |||
| 03020 | Logging | 3.25 | 0.16 | |||
| 93210 | Lottery operation | 0.25 | 0.05 | |||
| 28640 | Machine tool and parts manufacturing | 0.70 | 0.06 | |||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.43 | 0.09 | |||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 1.01 | 0.07 | |||
| 24221 | Magazine and other periodical publishing | 0.09 | 0.04 | |||
| 78550 | Management services and related consulting services | 0.14 | 0.04 | |||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.77 | 0.07 | |||
| 29490 | Manufacturing (not elsewhere classified) | 1.12 | 0.08 | |||
| 52450 | Marine equipment retailing | 0.47 | 0.05 | |||
| 78530 | Market research and statistical services | 0.09 | 0.04 | |||
| 29230 | Mattress manufacturing | 1.12 | 0.08 | |||
| 21111 | Meat and food inspection services | 1.04 | 0.08 | |||
| 21110 | Meat processing | 3.01 | 0.15 | |||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.14 | 0.08 | |||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.19 | 0.04 | |||
| 45220 | Metal and mineral wholesaling | 1.23 | 0.08 | |||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.77 | 0.07 | |||
| 29220 | Metal furniture manufacturing | 0.70 | 0.06 | |||
| 13190 | Metal ore mining (not elsewhere classified) | 1.10 | 0.08 | |||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.30 | 0.08 | |||
| 86132 | Midwifery services | 0.62 | 0.06 | |||
| 21210 | Milk and cream processing | 0.88 | 0.07 | |||
| 15130 | Mineral exploration | 1.10 | 0.08 | |||
| 13150 | Mineral sand mining | 1.10 | 0.08 | |||
| 28620 | Mining and construction machinery manufacturing | 1.43 | 0.09 | |||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.10 | 0.08 | |||
| 15200 | Mining support services (not elsewhere classified) | 1.10 | 0.08 | |||
| 91120 | Motion picture and video distribution | 0.14 | 0.04 | |||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.57 | 0.06 | |||
| 91130 | Motion picture exhibition | 0.57 | 0.06 | |||
| 53120 | Motor cycle retailing (including associated vehicle servicing) | 0.47 | 0.05 | |||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.77 | 0.10 | |||
| 28120 | Motor vehicle body and trailer manufacturing | 1.43 | 0.09 | |||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.60 | 0.10 | |||
| 28110 | Motor vehicle manufacturing | 1.19 | 0.08 | |||
| 46230 | Motor vehicle new-part wholesaling | 0.47 | 0.05 | |||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 1.19 | 0.08 | |||
| 53140 | Motor vehicle parts retailing | 0.47 | 0.05 | |||
| 92200 | Museum operation | 0.25 | 0.05 | |||
| 01692 | Mushroom growing | 1.15 | 0.08 | |||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.57 | 0.06 | |||
| 24234 | Music publishing | 0.09 | 0.04 | |||
| 25590 | Natural rubber product manufacturing | 0.61 | 0.06 | |||
| 22140 | Natural textile manufacturing | 0.87 | 0.07 | |||
| 92390 | Nature reserve and conservation park operation | 1.15 | 0.08 | |||
| 52430 | Newspaper and new and used book retailing | 0.29 | 0.05 | |||
| 24211 | Newspaper publishing | 0.09 | 0.04 | |||
| 73300 | Non-depository financing | 0.09 | 0.04 | |||
| 27330 | Non-ferrous metal casting and forging | 1.00 | 0.07 | |||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.20 | 0.04 | |||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.57 | 0.09 | |||
| 41130 | Non-residential building construction | 1.85 | 0.10 | |||
| 77120 | Non-residential property operators | 0.54 | 0.06 | |||
| 01110 | Nursery production | 1.15 | 0.08 | |||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.00 | 0.07 | |||
| 78540 | Office administrative services | 0.24 | 0.05 | |||
| 04210 | Offshore aquaculture | 2.17 | 0.12 | |||
| 21400 | Oil and fat manufacturing | 1.11 | 0.08 | |||
| 12000 | Oil and gas extraction | 0.23 | 0.05 | |||
| 01180 | Olive growing | 1.15 | 0.08 | |||
| 36102 | On-selling electricity and electricity market operation | 0.11 | 0.05 | |||
| 04220 | Onshore aquaculture | 2.17 | 0.12 | |||
| 86320 | Optometry and optical dispensing | 0.10 | 0.04 | |||
| 78670 | Packaging services | 0.88 | 0.07 | |||
| 25420 | Paint and coatings manufacturing | 0.38 | 0.05 | |||
| 42440 | Painting and decorating services | 2.27 | 0.12 | |||
| 23340 | Paper bag and sack manufacturing | 0.44 | 0.06 | |||
| 47950 | Paper product wholesaling | 0.29 | 0.05 | |||
| 24110 | Paper stationery manufacturing | 0.44 | 0.06 | |||
| 66110 | Parking services | 0.56 | 0.06 | |||
| 87292 | Parole or probationary services | 0.15 | 0.04 | |||
| 77410 | Passenger car and minibus rental and hiring | 0.86 | 0.07 | |||
| 86310 | Pathology and diagnostic imaging services | 0.27 | 0.05 | |||
| 92410 | Performing arts operation | 0.57 | 0.06 | |||
| 92520 | Performing arts venue operation | 0.57 | 0.06 | |||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.29 | 0.05 | |||
| 95290 | Personal services (not elsewhere classified) | 0.56 | 0.06 | |||
| 78650 | Pest control services (except agricultural and forestry) | 1.28 | 0.08 | |||
| 25440 | Pesticide manufacturing | 0.45 | 0.05 | |||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.90 | 0.07 | |||
| 15110 | Petroleum and natural gas exploration | 1.10 | 0.08 | |||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.47 | 0.05 | |||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.29 | 0.05 | |||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.23 | 0.05 | |||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.29 | 0.05 | |||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.15 | 0.04 | |||
| 95220 | Photographic film processing | 0.15 | 0.04 | |||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.19 | 0.04 | |||
| 86350 | Physiotherapy services | 0.27 | 0.05 | |||
| 01510 | Pig farming | 1.82 | 0.10 | |||
| 65010 | Pipeline transport | 0.23 | 0.05 | |||
| 26320 | Plaster and gypsum product manufacturing | 1.57 | 0.09 | |||
| 42410 | Plastering and ceiling services | 2.43 | 0.13 | |||
| 45391 | Plumbing goods wholesaling | 0.58 | 0.06 | |||
| 42310 | Plumbing services | 1.77 | 0.1 | |||
| 96310 | Police services | 0.62 | 0.06 | |||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.91 | 0.07 | |||
| 25650 | Polymer foam product manufacturing | 0.91 | 0.07 | |||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.91 | 0.07 | |||
| 66230 | Port and water transport terminal operations | 1.28 | 0.08 | |||
| 71110 | Postal services | 1.90 | 0.11 | |||
| 91111 | Post-production and digital visual effects services | 0.14 | 0.04 | |||
| 21795 | Potato crisps and corn crisps manufacturing | 0.45 | 0.05 | |||
| 01420 | Poultry farming (eggs) | 1.97 | 0.11 | |||
| 01410 | Poultry farming (meat) | 1.97 | 0.11 | |||
| 21120 | Poultry processing | 1.83 | 0.10 | |||
| 04120 | Prawn fishing | 3.29 | 0.16 | |||
| 29110 | Prefabricated metal building manufacturing | 1.58 | 0.09 | |||
| 29190 | Prefabricated wooden building manufacturing | 1.77 | 0.10 | |||
| 21740 | Prepared animal and bird feed manufacturing | 1.09 | 0.08 | |||
| 84100 | Preschool education | 0.61 | 0.06 | |||
| 84210 | Primary education | 0.23 | 0.05 | |||
| 24120 | Printing | 0.48 | 0.06 | |||
| 24130 | Printing support services | 0.48 | 0.06 | |||
| 97000 | Private households employing staff | 0.56 | 0.06 | |||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.19 | 0.04 | |||
| 46120 | Professional and scientific goods wholesaling | 0.20 | 0.04 | |||
| 95230 | Professional photographic services | 0.19 | 0.04 | |||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.51 | 0.06 | |||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.62 | 0.06 | |||
| 96360 | Public order and safety services (not elsewhere classified) | 0.23 | 0.05 | |||
| 24231 | Publishing (not elsewhere classified) (except software, music, and Internet) | 0.09 | 0.04 | |||
| 57200 | Pubs, taverns, and bars | 0.66 | 0.06 | |||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.44 | 0.06 | |||
| 28660 | Pump and compressor manufacturing | 0.70 | 0.06 | |||
| 91210 | Radio broadcasting | 0.14 | 0.04 | |||
| 62000 | Rail freight transport | 1.11 | 0.08 | |||
| 62100 | Rail passenger transport | 1.11 | 0.08 | |||
| 28230 | Railway rolling stock manufacturing and repair services | 1.43 | 0.09 | |||
| 26330 | Ready-mixed concrete manufacturing | 2.22 | 0.12 | |||
| 77200 | Real estate services | 0.20 | 0.04 | |||
| 23220 | Reconstituted wood product manufacturing | 1.20 | 0.08 | |||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.23 | 0.05 | |||
| 96100 | Religious organisations and services | 0.15 | 0.04 | |||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.28 | 0.05 | |||
| 24300 | Reproduction of recorded media | 0.19 | 0.04 | |||
| 41120 | Residential building construction (not elsewhere classified) | 1.85 | 0.10 | |||
| 87220 | Residential care services (not elsewhere classified) | 1.34 | 0.09 | |||
| 77110 | Residential property operators | 0.54 | 0.06 | |||
| 87222 | Residential refuge operation | 0.27 | 0.05 | |||
| 71111 | Retail postal services | 0.29 | 0.05 | |||
| 52590 | Retailing (not elsewhere classified) | 0.56 | 0.06 | |||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.34 | 0.09 | |||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.34 | 0.09 | |||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.91 | 0.07 | |||
| 41210 | Road and bridge construction | 1.53 | 0.10 | |||
| 61100 | Road freight transport | 2.70 | 0.14 | |||
| 04110 | Rock lobster and crab fishing or potting | 3.29 | 0.16 | |||
| 42230 | Roofing services | 2.73 | 0.14 | |||
| 22230 | Rope, cordage, and twine manufacturing | 0.87 | 0.07 | |||
| 23391 | Sanitary paper product manufacturing | 1.20 | 0.08 | |||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.28 | 0.08 | |||
| 78100 | Scientific research services | 0.08 | 0.04 | |||
| 78290 | Scientific testing and analysis services | 0.51 | 0.06 | |||
| 21730 | Seafood processing (other than on board vessels) | 1.83 | 0.10 | |||
| 84220 | Secondary education | 0.23 | 0.05 | |||
| 37020 | Sewerage and drainage services | 0.92 | 0.07 | |||
| 02120 | Shearing services | 3.01 | 0.15 | |||
| 01230 | Sheep and beef cattle farming | 2.29 | 0.12 | |||
| 01240 | Sheep farming | 2.29 | 0.12 | |||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.30 | 0.08 | |||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.43 | 0.09 | |||
| 13170 | Silver, lead, and zinc ore mining | 1.10 | 0.08 | |||
| 42100 | Site preparation services | 2.01 | 0.11 | |||
| 87290 | Social assistance services (not elsewhere classified) | 1.11 | 0.08 | |||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.45 | 0.05 | |||
| 24235 | Software publishing | 0.09 | 0.04 | |||
| 96350 | Solid waste collection services | 2.30 | 0.12 | |||
| 78520 | Specialised design services (not elsewhere classified) | 0.14 | 0.04 | |||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.75 | 0.06 | |||
| 86220 | Specialist medical services | 0.10 | 0.04 | |||
| 84240 | Specialist school education | 0.23 | 0.05 | |||
| 21840 | Spirit manufacturing | 0.45 | 0.05 | |||
| 52410 | Sport and camping equipment retailing | 0.29 | 0.05 | |||
| 93192 | Sport and physical recreation—boating or yachting | 1.11 | 0.08 | |||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | 0.68 | 0.06 | |||
| 93174 | Sport and physical recreation—community cricket | 0.68 | 0.07 | |||
| 93170 | Sport and physical recreation—community rugby | 1.31 | 0.08 | |||
| 93171 | Sport and physical recreation—community rugby league | 0.68 | 0.06 | |||
| 93193 | Sport and physical recreation—cycling | 0.68 | 0.06 | |||
| 93195 | Sport and physical recreation—golf | 0.68 | 0.06 | |||
| 93197 | Sport and physical recreation—motorcycling | 7.29 | 0.30 | |||
| 93198 | Sport and physical recreation—motor racing | 1.31 | 0.09 | |||
| 93199 | Sport and physical recreation—netball | 1.31 | 0.08 | |||
| 93194 | Sport and physical recreation—professional cricket | 3.36 | 0.16 | |||
| 93180 | Sport and physical recreation—professional rugby | 7.29 | 0.30 | |||
| 93181 | Sport and physical recreation—professional rugby league | 7.29 | 0.30 | |||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | 7.29 | 0.30 | |||
| 93182 | Sport and physical recreation—snow skiing | 1.31 | 0.08 | |||
| 93184 | Sport and physical recreation—softball or baseball | 0.68 | 0.06 | |||
| 93185 | Sport and physical recreation—squash or badminton | 0.68 | 0.06 | |||
| 93186 | Sport and physical recreation—swimming | 0.68 | 0.06 | |||
| 93187 | Sport and physical recreation—tennis | 0.68 | 0.06 | |||
| 93188 | Sport and physical recreation—waterskiing | 0.68 | 0.06 | |||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 3.36 | 0.16 | |||
| 84500 | Sports and physical recreation instruction | 0.68 | 0.06 | |||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.68 | 0.06 | |||
| 27620 | Spring and wire product manufacturing | 0.77 | 0.07 | |||
| 52460 | Stationery goods retailing | 0.29 | 0.05 | |||
| 27130 | Steel pipe and tube manufacturing | 1.16 | 0.08 | |||
| 66210 | Stevedoring services | 2.55 | 0.13 | |||
| 01160 | Stone fruit growing | 1.15 | 0.08 | |||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 2.22 | 0.12 | |||
| 42240 | Structural steel erection services | 2.73 | 0.14 | |||
| 27410 | Structural steel fabricating | 2.22 | 0.12 | |||
| 21710 | Sugar manufacturing | 0.88 | 0.07 | |||
| 74120 | Superannuation funds | 0.09 | 0.04 | |||
| 51100 | Supermarket and grocery stores | 0.75 | 0.06 | |||
| 27640 | Surface coating and finishing | 1.58 | 0.09 | |||
| 78220 | Surveying and mapping services | 0.14 | 0.04 | |||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.90 | 0.07 | |||
| 22120 | Synthetic textile manufacturing | 0.87 | 0.07 | |||
| 51250 | Takeaway food services | 0.49 | 0.06 | |||
| 61231 | Taxi and Other Vehicle Scheduling Operations | 0.16 | 0.04 | |||
| 61230 | Taxi and road transport (not elsewhere classified) | 1.11 | 0.08 | |||
| 84320 | Technical and vocational education and training | 0.15 | 0.04 | |||
| 46160 | Telecommunication goods wholesaling | 0.20 | 0.04 | |||
| 71230 | Telecommunications services (not elsewhere classified) | 0.08 | 0.04 | |||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.61 | 0.06 | |||
| 22220 | Textile floor-covering manufacturing | 0.87 | 0.07 | |||
| 47210 | Textile product wholesaling | 0.29 | 0.05 | |||
| 42430 | Tiling and carpeting services | 2.43 | 0.13 | |||
| 23130 | Timber resawing and dressing | 1.98 | 0.11 | |||
| 45310 | Timber wholesaling | 1.77 | 0.10 | |||
| 52420 | Toy and game retailing | 0.56 | 0.06 | |||
| 47930 | Toy and sporting goods wholesaling | 0.20 | 0.04 | |||
| 29420 | Toy, sporting, and recreational product manufacturing | 1.12 | 0.08 | |||
| 47991 | Trading – commission-based or excluding storage and handling of goods | 0.21 | 0.05 | |||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.47 | 0.05 | |||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.47 | 0.05 | |||
| 65090 | Transport (not elsewhere classified) | 1.10 | 0.08 | |||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 1.19 | 0.08 | |||
| 66190 | Transport support services (not elsewhere classified) | 1.10 | 0.08 | |||
| 66410 | Travel agency and tour arrangement services | 0.15 | 0.04 | |||
| 01111 | Turf growing | 1.15 | 0.08 | |||
| 25510 | Tyre manufacturing | 0.61 | 0.06 | |||
| 53240 | Tyre retailing | 1.60 | 0.10 | |||
| 61220 | Urban bus transport | 1.11 | 0.08 | |||
| 41221 | Utility and communications network construction and maintenance services | 0.92 | 0.07 | |||
| 01130 | Vegetable growing | 1.15 | 0.08 | |||
| 23210 | Veneer and plywood manufacturing | 1.77 | 0.10 | |||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.45 | 0.05 | |||
| 86400 | Veterinary services | 0.51 | 0.06 | |||
| 95110 | Video and other electronic media rental and hiring | 0.29 | 0.05 | |||
| 67090 | Warehousing and storage services (not elsewhere classified) | 1.04 | 0.07 | |||
| 96380 | Waste collection services (not elsewhere classified) | 2.30 | 0.12 | |||
| 96370 | Waste remediation and materials recovery services | 2.30 | 0.12 | |||
| 96340 | Waste treatment and disposal services | 2.30 | 0.12 | |||
| 52550 | Watch and jewellery retailing | 0.29 | 0.05 | |||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.28 | 0.08 | |||
| 37010 | Water supply | 0.92 | 0.07 | |||
| 66290 | Water transport support services (not elsewhere classified) | 1.28 | 0.08 | |||
| 28511 | Whiteware appliance manufacturing | 0.34 | 0.05 | |||
| 47990 | Wholesaling (not elsewhere classified) | 0.53 | 0.06 | |||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.45 | 0.05 | |||
| 71200 | Wired telecommunications network operation | 0.08 | 0.04 | |||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.08 | 0.04 | |||
| 23120 | Wood chipping | 1.98 | 0.11 | |||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.77 | 0.10 | |||
| 29210 | Wooden furniture and upholstered seat manufacturing | 1.12 | 0.08 | |||
| 23230 | Wooden structural fittings and components manufacturing | 1.77 | 0.10 | |||
| 22110 | Wool scouring | 2.01 | 0.11 | |||
| 45111 | Wool wholesaling | 0.29 | 0.05 | |||
| 92310 | Zoological and botanic gardens operation | 1.15 | 0.08 |
Michael Webster,
Clerk of the Executive Council.
Explanatory note
This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 1 April 2022, prescribe the levies payable to fund the Work Account for—
the 2022/23 tax year; and
the 2023/24 tax year; and
the 2024/25 tax year; and
any tax year starting on or after 1 April 2025.
A levy under these regulations excludes any goods and services tax (see regulation 24).
These regulations revoke and replace the Accident Compensation (Work Account Levies) Regulations 2019 (the 2019 regulations).
The main changes from the 2019 regulations are as follows:
the Work Account levy is reduced, on average, from $0.67 to $0.63 per $100 of liable earnings:
the maximum amount of earnings on which an employer or a private domestic worker must pay a Work Account levy is increased to $136,544 in the 2022/23 tax year, to $139,384 in the 2023/24 tax year, and to $142,283 in the 2024/25 tax year (see regulation 6(1)):
the maximum amount of self-employed earnings on which a self-employed person must pay a Work Account levy or compensation levy is increased to $136,544 in the 2022/23 tax year, to $139,384 in the 2023/24 tax year; and to $142,283 in the 2024/25 tax year (see regulation 6(2)):
the stated amount of self-employed earnings based on which the minimum Work Account levy is calculated for a self-employed person is increased from $36,816 (in the 2021/22 tax year) to $42,465 in the 2022/23 tax year, $43,349 in the 2023/24 tax year, and $44,250 in the 2024/25 tax year (see regulations 7 and 9).
changes to classification units are made to reflect the evolving nature of New Zealand’s business activities, including definitional changes to the classification of—
retail and wholesale trade:
professional and community cricket:
prime contractors.
Regulatory impact statement
The Ministry of Business, Innovation, and Employment produced a regulatory impact statement on 17 November 2021 to help inform the decisions taken by the Government relating to the contents of this instrument.
A copy of this regulatory impact statement can be found at—
Date of notification in Gazette: 24 February 2022.
Notes
1 General
This is a consolidation of the Accident Compensation (Work Account Levies) Regulations 2022 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.
2 Legal status
A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.
Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.
3 Editorial and format changes
The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.
4 Amendments incorporated in this consolidation
Accident Compensation (Work Account Levies) Regulations 2025 (SL 2025/17): regulation 27
Versions
Secondary legislation
Revoked
Latest version
as at 01 April 2025
Accident Compensation (Work Account Levies) Regulations 2022
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