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Accident Compensation (Experience Rating) Regulations 2016

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2016/29

Accident Compensation (Experience Rating) Regulations 2016

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 22nd day of February 2016
Present:The Right Hon John Key presiding in Council

These regulations are made under sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001—

(a)

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

(b)

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

Contents

1
Title

2
Commencement

About these regulations

3
What these regulations do

4
Calculations underpinning regulations

5
Tax year to which regulations apply

Terms used

6
Interpretation

7
Meaning of industry peer group and non-industry peer group

Part 1 Experience rating system: qualifying class 1 levy payers

8
Discount

9
Loading

10
No adjustment

11
Applying grouping for this Part

Part 2 Experience rating system: qualifying class 2 levy payers

12
Discount, loading, or no adjustment

13
Industry size modification

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

15
Experience rating modification

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

17
Applying grouping for this Part

Part 3 Powers needed to make system work

18
Grouping levy payers

19
Attributing information about earnings and claims

20
Disregarding arrangements

21
Using and disclosing information

22
Collecting information

23
Declaring adverse event

24
Revocation and saving

Schedule 1 Levy risk groups for applicable levy year

Schedule 2 Levy risk groups for experience period tax year 1 April 2014 to 31 March 2015

Schedule 3 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014

Schedule 4 Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013

Explanatory note

Administrative Information

Regulations

1 Title


These regulations are the Accident Compensation (Experience Rating) Regulations 2016.

2 Commencement


These regulations come into force on 1 April 2016.

About these regulations

3 What these regulations do

(1)
These regulations provide an experience rating system.

(2)
The experience rating system applies to the section 167(4)(a) levy or the self-employed and shareholder-employee levy that the levy payer (that is, an employer, a private domestic worker, a self-employed person, or a shareholder-employee) must pay.

(3)
The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employer’s current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

(4)
An adjustment under the system is in addition to an upward or downward adjustment under section 175.

4 Calculations underpinning regulations

(1)
The Corporation must make the calculations described in subclauses (3) to (6) to establish the facts to enable it to decide whether to make an adjustment (as described in regulation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be upward or downward.

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

(3)

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

(a)

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

(b)

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

(c)

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

(4)
The Corporation must calculate the number of qualifying claims in the experience period for which it has paid weekly compensation for the employer’s current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

(5)
For the qualifying claims described in subclause (4), the Corporation must calculate the total number of weekly compensation days in the claims activity period.

(6)
The Corporation must calculate the number of qualifying claims in the experience period that involve the death of a current or former employee of the employer or the death of the private domestic worker or the self-employed person or the shareholder-employee.

(7)
For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.

5 Tax year to which regulations apply


These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employee levies that are payable for the tax year starting on 1 April 2016 and ending on 31 March 2017.

Terms used

6 Interpretation



In these regulations, unless the context otherwise requires,—
Act means the Accident Compensation Act 2001
applicable levy year means the 2016–17 levy year
arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007

claims activity period means the period made up of—

(a)

the experience period; and

(b)

the 6 months that—

(i)

immediately follow the last year of the experience period; and

(ii)

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

Corporation means the Accident Compensation Corporation continued by section 259

experience period, for the levy year starting on 1 April 2016 and ending with the close of 31 March 2017, means the period consisting of—

(a)

the tax year starting on 1 April 2014 and ending with the close of 31 March 2015; and

(b)

the tax year starting on 1 April 2013 and ending with the close of 31 March 2014; and

(c)

the tax year starting on 1 April 2012 and ending with the close of 31 March 2013

experience rating modification means the result of applying regulations 15 and 16
industry peer group has the meaning given to it by regulation 7
industry size modification means the result of applying regulations 13 and 14

levy payer,—

(a)

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

(b)

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

(c)

in Part 3, means—

(i)

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

(ii)

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

(iii)

an accredited employer

levy risk group,—

(a)

for the applicable levy year, means a group that—

(i)

is described in the first column of Schedule 1; and

(ii)

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

(b)

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

(i)

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

(ii)

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

levy year means the period starting on 1 April and ending on 31 March
liable earnings means the sum of the earnings of an employer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year

minimum liable earnings, in relation to the tax years that form part of the experience period for the applicable levy year, are as follows:

(a)

for the tax year starting on 1 April 2014 and ending with the close of 31 March 2015, $28,600:

(b)

for the tax year starting on 1 April 2013 and ending with the close of 31 March 2014, $28,080:

(c)

for the tax year starting on 1 April 2012 and ending with the close of 31 March 2013, $27,040

non-industry peer group has the meaning given to it by regulation 7

qualifying claim—

(a)

means a claim that—

(i)

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

(ii)

is accepted by the Corporation; and

(b)

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

(i)

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

(ii)

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

(iii)

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

qualifying class 1 levy payer—

(a)

means an employer who,—

(i)

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

(ii)

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

(iii)

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

(b)

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

(i)

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

(ii)

is an accredited employer:

(c)

means a private domestic worker who,—

(i)

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

(ii)

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

(iii)

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

(d)

means a self-employed person who,—

(i)

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

(ii)

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

(e)

means a shareholder-employee who,—

(i)

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

(ii)

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

qualifying class 2 levy payer—

(a)

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

(i)

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

(ii)

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

(b)

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

(c)

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

(i)

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

(ii)

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

(iii)

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

(A)

a self-employed person:

(B)

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

(C)

an accredited employer

qualifying costs of treatment—

(a)

means the costs of—

(i)

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

(ii)

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

(b)

does not include the costs of public health acute services

section means a section of the Act

section 167(4)(a) levy—

(a)

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

(b)

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

self-employed and shareholder-employee levy—

(a)

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

(b)

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

tax year means the period starting on 1 April and ending on 31 March
weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim

whole group—

(a)

means the group consisting of—

(i)

employers and private domestic workers and self-employed persons who paid, or were liable to pay, a section 167(4)(a) levy in any tax year in the experience period; and

(ii)

self-employed persons and shareholder-employees who paid, or were liable to pay, a self-employed and shareholder-employee levy in any tax year in the experience period; but

(b)

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

Work Account levy means the levy payable by—

(a)

an employer under section 168:

(b)

a private domestic worker under section 168A:

(c)

a self-employed person under section 168B.

7 Meaning of industry peer group and non-industry peer group

(1)

Industry peer group means the applicable one of the following:

(a)

the medium industry peer group, as described in subclause (2):

(b)

the large industry peer group, as described in subclause (3).

(2)

The medium industry peer group consists of levy payers who—

(a)

are in the same levy risk group; and

(b)

each have average annual liable earnings of $2 million or less.

(3)

The large industry peer group consists of levy payers who—

(a)

are in the same levy risk group; and

(b)

each have average annual liable earnings greater than $2 million.

(4)

Non-industry peer group means the applicable one of the following:

(a)

the medium non-industry peer group, as described in subclause (5):

(b)

the large non-industry peer group, as described in subclause (6).

(5)
The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.

(6)
The large non-industry peer group consists of levy payers who each have average annual liable earnings greater than $2 million.

(7)

For the purposes of subclauses (2), (3), (5), and (6), the Corporation must calculate the average annual liable earnings of a levy payer using the following formula:
earnings ÷ 3

(8)
In the formula in subclause (7), earnings means the total of the levy payer’s liable earnings in the experience period.

Part 1 Experience rating system: qualifying class 1 levy payers

8 Discount

(1)
This regulation applies if the number the Corporation calculates under regulation 4(4) and (6) for the levy payer is zero.

(2)
The Corporation must apply a discount of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

9 Loading

(1)

This regulation applies if—

(a)

the number the Corporation calculates under regulation 4(5) for the levy payer is 71 or more; or

(b)

the number the Corporation calculates under regulation 4(6) for the levy payer is 1 or more.

(2)
The Corporation must apply a loading of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

10 No adjustment

(1)

This regulation applies if—

(a)

the number the Corporation calculates under regulation 4(5) for the levy payer is between 1 and 70 (inclusive); and

(b)

the number the Corporation calculates under regulation 4(6) for the levy payer is zero.

(2)
The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

11 Applying grouping for this Part



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

(a)

disregard the group; and

(b)

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

(c)

invoice each levy payer in the group individually.

Part 2 Experience rating system: qualifying class 2 levy payers

12 Discount, loading, or no adjustment

(1)

To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,—

(a)

first, use the applicable one of the formulas in subclauses (2) and (3) or subclauses (4) to (6); and

(b)

secondly, use the result of the formula as described in subclause (7), (8), or (9).

Formula if levy payer in 1 levy risk group

(2)

If the Corporation’s application of Schedules 1 to 4 results in a levy payer being in 1 levy risk group, the formula is—
levy × adjustment

(3)

In the formula in subclause (2),—

(a)

levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year:

(b)

adjustment means the sum of the industry size modification and the experience rating modification for the applicable levy risk group.

Formula if levy payer in 2 or more levy risk groups

(4)

If the Corporation’s application of Schedules 1 to 4 results in a levy payer being in 2 or more levy risk groups, the formula is—
total levy × weighted adjustment

(5)

In the formula in subclause (4),—

(a)

total levy means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the applicable levy year according to each levy risk group that the levy payer is in:

(b)

weighted adjustment means the result of the following formula:
total adjustments for experience period ÷ total levy for experience period

(6)

In the formula in subclause (5)(b),—

(a)

total adjustments for experience period means the total reached by doing the following:

(i)

for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the experience period by the sum of the industry size modification and the experience rating modification; and

(ii)

adding up the results of the calculations in subparagraph (i):

(b)

total levy for experience period means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the experience period according to each levy risk group that the levy payer is in.

Result of formula

(7)
If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.

(8)
If the result is a positive number, the Corporation must apply a loading equivalent to the positive number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.

(9)
If the result is zero, the Corporation must not apply a discount or a loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.

13 Industry size modification

(1)

The Corporation must calculate the industry size modification using the following formula:
[(industry peers − levy peers) ÷ levy peers] × weighting

(2)

In the formula in subclause (1),—

(a)

industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclauses (3) and (4):

(b)

levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated using the formula in subclauses (5) and (6):

(c)

weighting means the weighting calculated using the formula in subclauses (7) and (8).

Industry peers

(3)

The Corporation must calculate the experience rate of the applicable industry peer group using the following formula:
compensation days ÷ earnings

(4)

In the formula in subclause (3),—

(a)

compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:

(b)

earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.

Levy peers

(5)

The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the following formula:
compensation days ÷ earnings

(6)

In the formula in subclause (5),—

(a)

compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:

(b)

earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.

Weighting

(7)

The Corporation must calculate the weighting using the following formula:
industry peer group earnings ÷ risk group earnings

(8)

In the formula in subclause (7),—

(a)

industry peer group earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period:

(b)

risk group earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.

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

(1)
If the industry size modification calculated using the formula in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the industry size modification as 0.15.

(2)
If the industry size modification calculated using the formula in regulation 13 is less than −0.15, the Corporation must disregard the result and treat the industry size modification as −0.15.

15 Experience rating modification

(1)

The Corporation must calculate the experience rating modification using the following formula:
[(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment

(2)

In the formula in subclause (1),—

(a)

rehabilitation component means the rehabilitation component calculated using the formula in subclauses (4) to (11):

(b)

risk management component means the risk management component calculated using the formula in subclauses (12) to (19):

(c)

off-balance adjustment means the adjustment that is—

(i)

required to ensure that the aggregate value of discounts equals the aggregate value of loadings to be applied to section 167(4)(a) levies payable by levy payers in the applicable levy year; and

(ii)

applied as described in subclause (20).

Weighting for use in calculating rehabilitation component and risk management component

(3)

For the weighting referred to in subclauses (5)(c) and (13)(c), the Corporation must either calculate it using the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows:

(a)

if the liable earnings (LE) of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of—
0.05 × √(LE ÷ $2,000,000)

(b)

if the liable earnings (LE) of the levy payer in the experience period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of—
5% + {0.05 × √[(LE − $2,000,000) ÷ $3,000,000]}

(c)

if the liable earnings (LE) of the levy payer in the experience period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of—
10% + {0.05 × √[(LE − $5,000,000) ÷ $5,000,000]}

(d)

if the liable earnings (LE) of the levy payer in the experience period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of—
15% + {0.05 × √[(LE − $10,000,000) ÷ $10,000,000]}

(e)

if the liable earnings (LE) of the levy payer in the experience period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of—
20% + {0.1 × √[(LE − $20,000,000) ÷ $30,000,000]}

(f)

if the liable earnings (LE) of the levy payer in the experience period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of—
30% + {0.1 × √[(LE − $50,000,000) ÷ $50,000,000]}

(g)

if the liable earnings (LE) of the levy payer in the experience period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of—
40% + {0.1 × √[(LE − $100,000,000) ÷ $100,000,000]}

(h)

if the liable earnings (LE) of the levy payer in the experience period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of—
50% + {0.5 × √[(LE − $200,000,000) ÷ $1,150,000,000]}

(i)

if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.

Rehabilitation component

(4)

The Corporation must calculate the rehabilitation component using the following formula:
[(payer’s rate − payers’ rate) ÷ payers’ rate] × weighting

(5)

In the formula in subclause (4),—

(a)

payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (6) and (7):

(b)

payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (8) and (9):

(c)

weighting means the weighting provided by subclause (3).

(6)

The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:
compensation days ÷ earnings

(7)

In the formula in subclause (6),—

(a)

compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:

(b)

earnings means the total of the levy payer’s liable earnings in the experience period.

(8)

The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:
compensation days ÷ earnings

(9)

In the formula in subclause (8),—

(a)

compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:

(b)

earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.

Rehabilitation component: when result of calculation must be disregarded

(10)
If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

(11)
If the rehabilitation component calculated using the formula in subclauses (4) to (9) is less than −0.35, the Corporation must disregard the result and treat the component as −0.35.

Risk management component

(12)

The Corporation must calculate the risk management component using the following formula:
[(payer’s rate − payers’ rate) ÷ payers’ rate] × weighting

(13)

In the formula in subclause (12),—

(a)

payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (14) and (15):

(b)

payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (16) and (17):

(c)

weighting means the weighting provided by subclause (3).

(14)

The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:
claims and deaths ÷ earnings

(15)

In the formula in subclause (14),—

(a)

claims and deaths means the sum of—

(i)

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

(ii)

the number of the qualifying claims of the levy payer in the experience period that involve the death of a current or former employee of the employer or the death of the private domestic worker:

(b)

earnings means the total of the levy payer’s liable earnings in the experience period.

(16)

The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:
claims and deaths ÷ earnings

(17)

In the formula in subclause (16),—

(a)

claims and deaths means the sum of—

(i)

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

(ii)

the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period that involve the death of a current or former employee of an employer or the death of a private domestic worker:

(b)

earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.

Risk management component: when result of calculation must be disregarded

(18)
If the risk management component calculated using the formula in subclauses (12) to (17) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

(19)
If the risk management component calculated using the formula in subclauses (12) to (17) is less than −0.35, the Corporation must disregard the result and treat the component as −0.35.

Off-balance adjustment

(20)

The Corporation must apply the off-balance adjustment by,—

(a)

first, calculating the off-balance adjustment for the applicable non-industry peer group; and

(b)

secondly, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted experience rating modification for the levy payer.

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

(1)
If the experience rating modification calculated using the formula in regulation 15 is greater than 0.60, the Corporation must disregard the result and treat the experience rating modification as 0.60.

(2)
If the experience rating modification calculated using the formula in regulation 15 is less than −0.35, the Corporation must disregard the result and treat the experience rating modification as −0.35.

17 Applying grouping for this Part



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

(a)

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

(b)

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

(c)

invoice each levy payer in the group individually.

Part 3 Powers needed to make system work

18 Grouping levy payers

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

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

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

(4)
If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.

(5)
If levy payers are trustees of trusts and settlors of the trusts that are associated persons under section YB 8 of the Income Tax Act 2007, the Corporation may group the trustees and settlors as 1 levy payer.

(6)
If levy payers are partnerships and partners in the partnerships that are associated persons under section YB 12 of the Income Tax Act 2007, the Corporation may group the partnerships and partners as 1 levy payer.

(7)
If levy payers are persons who are associated persons under section YB 14 of the Income Tax Act 2007, the Corporation may group the persons as 1 levy payer.

(8)
In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sections YB 4, YB 5, YB 6, YB 9, and YB 11 of the Income Tax Act 2007.

(9)
If a levy payer submits tax returns that cover the levy payer’s employees and the employees of another levy payer as if they were the levy payer’s employees, the Corporation may group the levy payers as 1 levy payer.

(10)

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

(a)

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

(b)

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

(11)
The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.

19 Attributing information about earnings and claims

(1)
This regulation applies to information about a levy payer’s liable earnings and qualifying claims.

(2)
When a levy payer transfers all or part of its business as a going concern, the Corporation must attribute the information to the transferee.

(3)
When levy payers amalgamate, the Corporation must attribute the information to the amalgamated levy payer.

(4)
When a levy payer ceases to carry out an activity for which all or part of the levy was paid, the Corporation must continue to attribute the information to the levy payer.

(5)
When a levy payer leaves a group of levy payers, the Corporation must attribute the information to the levy payer.

(6)
When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.

(7)
This regulation does not apply if the transfer, amalgamation, leaving, or ceasing was effected before 1 April 2011.

20 Disregarding arrangements

(1)
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of altering, directly or indirectly, the result of the application of regulations 8 to 17 to the levy payer.

(2)
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding being put in a group, or in a particular group, under regulation 18.

(3)
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.

21 Using and disclosing information

(1)
This regulation applies to a levy payer who is an employer.

(2)
For the purposes of applying these regulations to the levy payer, the Corporation may use information it holds about a claim made by a current or former employee of the levy payer, whether the claim was made before the claimant became an employee or while the claimant was an employee.

(3)
The Corporation may disclose to the levy payer any information about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.

22 Collecting information

(1)

The Corporation may require a levy payer to—

(a)

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

(b)

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

(2)

The Corporation may specify—

(a)

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

(b)

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

(3)
If the levy payer does not respond to the requirement in the form and time specified, the Corporation may use the information it holds about the levy payer to apply the regulation to the levy payer.

23 Declaring adverse event

(1)
The Minister may declare that an event is an adverse event for the purposes of these regulations.

(2)
The Minister must make the declaration by publishing a notice in the Gazette.

(3)
Part 1 or 2 applies to a qualifying claim resulting directly or indirectly from the adverse event only if the person whose levy is affected contributed materially to the injury for which the qualifying claim is made.

24 Revocation and saving

(1)
The Accident Compensation (Experience Rating) Regulations 2015 (LI 2015/38) are revoked.

(2)
Despite subclause (1), the Accident Compensation (Experience Rating) Regulations 2015 continue to apply as if they had not been revoked to the levy year starting on 1 April 2015 and ending on 31 March 2016.

(3)
The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 and the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 (Gazette 2014, p 1334) continue to apply for the purposes of these regulations, the Accident Compensation (Experience Rating) Regulations 2011, the Accident Compensation (Experience Rating) Regulations 2013, the Accident Compensation (Experience Rating) Regulations 2014, and the Accident Compensation (Experience Rating) Regulations 2015.

Schedule 1 Levy risk groups for applicable levy year

r 6

Levy risk groups

Classification units

010
Fruit, vegetable, grain, plant, and crop growing

01110

Nursery production

01111

Turf growing

01120

Floriculture production

01130

Vegetable growing

01140

Grape growing

01150

Apple and pear growing

01160

Stone fruit growing

01170

Kiwifruit growing

01180

Olive growing

01190

Fruit and tree nut growing (not elsewhere classified)

01191

Citrus fruit growing

01192

Berry fruit growing

01210

Grain growing

01690

Crop growing (not elsewhere classified)

01692

Mushroom growing

02195

Horticultural contracting and labour supply services

012
Poultry farming

01410

Poultry farming (meat)

01420

Poultry farming (eggs)

014
Other livestock farming

01510

Pig farming

01530

Deer farming

01590

Livestock farming (not elsewhere classified)

01593

Beekeeping

016
Beef and sheep farming

01220

Grain and sheep or grain and beef cattle farming

01230

Sheep and beef cattle farming

01240

Sheep farming

01250

Beef cattle farming

018
Dairy cattle farming

01300

Dairy cattle farming

021
Agriculture and fishing services and aquaculture

02190

Agriculture and fishing support services (not elsewhere classified)

03021

Forest product and moss gathering and processing

04210

Offshore aquaculture

04220

Onshore aquaculture

025
Ocean and coastal fishing

04110

Rock lobster and crab fishing or potting

04120

Prawn fishing

04130

Fish trawling, seining, and netting (including processing on board)

04150

Line fishing (including processing on board)

04190

Fishing (not elsewhere classified)

041
Forestry, hunting, and trapping

02200

Hunting and trapping

03010

Forestry

03020

Logging

03030

Forestry support services (excluding tree cutting and felling)

051
Shearing

02120

Shearing services

081
Exploration and mining

11010

Coal mining

13110

Iron ore mining

13140

Gold ore mining

13150

Mineral sand mining

13170

Silver, lead, and zinc ore mining

13190

Metal ore mining (not elsewhere classified)

14110

Gravel and sand quarrying

14190

Construction material mining (not elsewhere classified)

14200

Mining and quarrying (not elsewhere classified)

15110

Petroleum and natural gas exploration

15130

Mineral exploration

15200

Mining support services (not elsewhere classified)

110
Dairy, sugar, and confectionery manufacturing, and packaging

21210

Milk and cream processing

21220

Ice cream manufacturing

21290

Cheese and other dairy product manufacturing (not elsewhere classified)

21710

Sugar manufacturing

21720

Confectionery manufacturing

78670

Packaging services

113
Bread and baking ingredients manufacturing

21520

Cereal, pasta, and baking-mix manufacturing

21610

Bread manufacturing (factory-based)

114
Food and animal feeds manufacturing

21620

Cake and pastry manufacturing (factory-based)

21630

Biscuit manufacturing (factory-based)

21740

Prepared animal and bird feed manufacturing

21790

Food product manufacturing (not elsewhere classified)

116
Fruit, vegetable, and oil processing

21300

Fruit and vegetable processing

21400

Oil and fat manufacturing

117
Seafood, meat, and grain product manufacturing

21120

Poultry processing

21130

Cured meat and smallgoods manufacturing

21510

Grain mill product manufacturing

21730

Seafood processing (other than on-board vessels)

119
Meat processing

21110

Meat processing

121
Beverage, tobacco, and snack manufacturing

21795

Potato crisps and corn crisps manufacturing

21810

Soft drink, cordial, and syrup manufacturing

21820

Beer manufacturing

21830

Wine and alcoholic beverage manufacturing (not elsewhere classified)

21840

Spirit manufacturing

21900

Cigarette and tobacco product manufacturing

131
Textile and rubber product manufacturing

22210

Cut and sewn textile product manufacturing

22290

Textile finishing and textile product manufacturing (not elsewhere classified)

22390

Knitted product manufacturing

22420

Clothing manufacturing

22500

Footwear manufacturing

22620

Leather and leather substitute goods manufacturing

25510

Tyre manufacturing

25590

Natural rubber product manufacturing

133
Textile and textile product manufacturing

22120

Synthetic textile manufacturing

22140

Natural textile manufacturing

22220

Textile floor-covering manufacturing

22230

Rope, cordage, and twine manufacturing

135
Skin and hide processing

22110

Wool scouring

22611

Leather tanning, fellmongery, and fur dressing

141
Wood products manufacturing and dealing

23210

Veneer and plywood manufacturing

23230

Wooden structural fittings and components manufacturing

23290

Wood product manufacturing (not elsewhere classified)

29190

Prefabricated wooden building manufacturing

45310

Timber wholesaling

52592

Firewood, coal, and coke retailing

143
Timber processing

23110

Log sawmilling

23120

Wood chipping

23130

Timber resawing and dressing

151
Paper and paper product manufacturing

23310

Pulp, paper, and paperboard manufacturing

23330

Corrugated paperboard and paperboard container manufacturing

23340

Paper bag and sack manufacturing

24110

Paper stationery manufacturing

153
Paper product and wood panel manufacturing

23220

Reconstituted wood product manufacturing

23390

Converted paper product manufacturing (not elsewhere classified)

23391

Sanitary paper product manufacturing

161
Printing and associated services

24120

Printing

24130

Printing support services

171
Petroleum, gas, and inorganic chemical products

12000

Oil and gas extraction

25100

Petroleum refining and petroleum fuel manufacturing

25320

Industrial gas manufacturing

25350

Basic inorganic chemical manufacturing

65010

Pipeline transport

173
Petroleum and chemical products (medium-risk group)

25200

Petroleum and coal product manufacturing (not elsewhere classified)

25310

Fertiliser manufacturing

25330

Synthetic resin and synthetic rubber manufacturing

25360

Basic polymer manufacturing (not elsewhere classified)

181
Organic chemicals and chemical products

25340

Basic organic chemical manufacturing

25410

Explosives manufacturing

25420

Paint and coatings manufacturing

25490

Basic chemical product manufacturing (not elsewhere classified)

25491

Adhesive manufacturing

183
Pharmaceutical and chemical product manufacturing

25430

Human pharmaceutical and medicinal product manufacturing

25431

Veterinary pharmaceutical and medicinal product manufacturing

25440

Pesticide manufacturing

25450

Cleaning compound manufacturing

25460

Cosmetic and toiletry preparation manufacturing

191
Plastic products

25610

Rigid and semi-rigid polymer product manufacturing

25630

Polymer film and sheet packaging material manufacturing

25650

Polymer foam product manufacturing

25661

Polymer product manufacturing (not elsewhere classified)

201
Ceramic, glass, and non-metallic products

26100

Glass and glass product manufacturing

26210

Clay brick manufacturing

26310

Cement and lime manufacturing

26320

Plaster and gypsum product manufacturing

26350

Concrete product manufacturing

26400

Non-metallic mineral product manufacturing (not elsewhere classified)

203
Mineral products

26290

Ceramic product manufacturing (not elsewhere classified)

26330

Ready-mixed concrete manufacturing

211
Non-ferrous metals and products manufacturing

27210

Alumina production

27220

Aluminium smelting

27230

Copper, silver, lead, and zinc smelting and refining

27290

Basic non-ferrous metal manufacturing (not elsewhere classified)

27320

Basic non-ferrous metal product manufacturing (not elsewhere classified)

27330

Non-ferrous metal casting and forging

27630

Nut, bolt, screw, and rivet manufacturing

213
Iron and steel manufacturing

27110

Iron smelting and steel manufacturing

27120

Iron and steel casting

27121

Iron and steel forging

27130

Steel pipe and tube manufacturing

220
Metal product manufacturing and trade training

27510

Metal container manufacturing (not elsewhere classified)

27620

Spring and wire product manufacturing

84330

Modern Apprenticeship Co-ordinators employing apprentices

222
Aluminium and metal products

27310

Aluminium rolling, drawing, and extruding

27420

Architectural aluminium product manufacturing

45220

Metal and mineral wholesaling

224
Sheet metal products

27430

Metal roof and guttering manufacturing (except aluminium)

27590

Sheet metal product manufacturing (except metal structural and container products)

226
Metal products (medium-risk group)

27640

Surface coating and finishing

27690

Fabricated metal product manufacturing (not elsewhere classified)

27692

Boiler, tank, and other heavy-gauge metal container manufacturing

29110

Prefabricated metal building manufacturing

228
Structural metal industries

27410

Structural steel fabricating

27490

Structural metal product manufacturing (not elsewhere classified)

231
Aviation, electronic, and electrical manufacturing

28240

Aircraft manufacturing and repair services

28490

Electronic equipment manufacturing (not elsewhere classified)

28510

Domestic appliance manufacturing (not elsewhere classified)

28511

Whiteware appliance manufacturing

28520

Electric cable and wire manufacturing

28540

Electric lighting equipment manufacturing

28590

Electrical equipment manufacturing (not elsewhere classified)

233
Automotive and transport manufacturing

28110

Motor vehicle manufacturing

28130

Automotive electrical components manufacturing

28190

Motor vehicle parts manufacturing (not elsewhere classified)

28290

Transport equipment manufacturing (not elsewhere classified)

235
Shipbuilding

28210

Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)

237
Boatbuilding

28220

Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)

241
Machinery and equipment manufacturing (lower–medium-risk group)

28630

Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)

28640

Machine tool and parts manufacturing

28650

Lifting and material-handling equipment manufacturing

28660

Pump and compressor manufacturing

28670

Fixed space heating, cooling, and ventilation equipment manufacturing

29220

Metal furniture manufacturing

243
Machinery and equipment manufacturing (medium-risk group)

28120

Motor vehicle body and trailer manufacturing

28230

Railway rolling stock manufacturing and repair services

28610

Agricultural machinery and equipment manufacturing

28620

Mining and construction machinery manufacturing

28690

Machinery and equipment manufacturing (not elsewhere classified)

78621

Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)

251
Manufacturing (low-risk group)

24300

Reproduction of recorded media

28310

Photographic, optical, and ophthalmic equipment manufacturing

28320

Medical and surgical equipment and prosthetics manufacturing

28390

Professional and scientific equipment manufacturing (not elsewhere classified)

28410

Computer and electronic office equipment manufacturing

28420

Communications equipment manufacturing

29410

Jewellery and silverware manufacturing

253
Furniture and other manufacturing

29210

Wooden furniture and upholstered seat manufacturing

29230

Mattress manufacturing

29290

Furniture manufacturing (not elsewhere classified)

29420

Toy, sporting, and recreational product manufacturing

29490

Manufacturing (not elsewhere classified)

261
Electricity generation and supply

36102

On-selling electricity and electricity market operation

36103

Energy and services utilities operation (excluding construction, maintenance, and plant operation)

36110

Fossil fuel electricity generation

36120

Hydroelectricity generation

36130

Electricity generation (not elsewhere classified)

271
Non-electricity utilities and network infrastructure

36101

Electricity line-system operation

36200

Gas supply

37010

Water supply

37020

Sewerage and drainage services

41221

Utility and communications network construction and maintenance services

291
Waste services

96340

Waste treatment and disposal services

96350

Solid waste collection services

96370

Waste remediation and materials recovery services

96380

Waste collection services (not elsewhere classified)

301
Other building construction

41120

Residential building construction (not elsewhere classified)

41130

Non-residential building construction

303
House construction

41110

House construction

311
Road and bridge construction

41210

Road and bridge construction

313
Heavy and civil engineering construction

41220

Heavy and civil engineering construction (not elsewhere classified)

315
Land development services

41222

Land development and subdivision

42100

Site preparation services

320
Agricultural, plumbing, and homeware goods wholesaling

45190

Agricultural product wholesaling (not elsewhere classified)

45391

Plumbing goods wholesaling

47320

Furniture and floor-coverings wholesaling

47390

Kitchenware and diningware wholesaling

321
Electrical services

42320

Electrical services (including telecommunication services within buildings)

322
Heating, ventilation, and alarm services

42330

Air conditioning and heating services

42341

Fire and security alarm installation services

323
Plumbing and building completion services

42310

Plumbing services

42592

Building completion services—all trades subcontracted

324
Painting and decorating services

42440

Painting and decorating services

326
Construction and building trade services

42101

Hire of construction machinery and cranes with operator

42210

Concreting services

42342

Building installation services (not elsewhere classified)

42410

Plastering and ceiling services

42420

Carpentry services

42430

Tiling and carpeting services

42450

Glazing services

42510

Landscape construction services

42590

Construction services (not elsewhere classified)

95250

Gardening and turf management services

328
Structural trade services

42220

Bricklaying services

42230

Roofing services

42240

Structural steel erection services

331
Petroleum product and specialty wholesaling

45210

Petroleum product wholesaling (including product ownership to retail point-of-sale)

46120

Professional and scientific goods wholesaling

46130

Computer and computer peripherals wholesaling

46160

Telecommunication goods wholesaling

47920

Jewellery and watch wholesaling

47930

Toy and sporting goods wholesaling

47991

Wholesaling—commission-based or excluding storage and handling of goods

333
Grocery and produce wholesaling

45120

Cereal grain wholesaling

47150

Fruit and vegetable wholesaling

47190

Grocery wholesaling (not elsewhere classified)

47191

Grocery wholesaling—multiple product ranges

341
Electrical and electronic goods wholesaling

46150

Electrical and electronic goods wholesaling (not elsewhere classified)

343
Specialised machinery and equipment wholesaling

46190

Food and other specialised industrial machinery and equipment wholesaling

345
Hardware goods wholesaling

45390

Hardware goods wholesaling (not elsewhere classified)

351
Vehicle and machinery wholesaling

46110

Agricultural and construction machinery wholesaling

46220

Commercial vehicle wholesaling

361
Fish, meats, and dairy produce wholesaling

47110

Meat, poultry, and smallgoods wholesaling

47130

Dairy produce wholesaling

47140

Fish and seafood wholesaling

371
Wholesale trade (low-risk group)

45111

Wool wholesaling

45230

Industrial and agricultural chemical product wholesaling

46210

Car wholesaling

47170

Liquor and tobacco product wholesaling

47210

Textile product wholesaling

47220

Clothing and footwear wholesaling

47940

Book and magazine wholesaling

47950

Paper product wholesaling

47960

Pharmaceutical and toiletry goods wholesaling

373
Other wholesaling and support services

47990

Wholesaling (not elsewhere classified)

51110

In-store retail support services

391
Car retailing

53110

Car retailing (including associated vehicle servicing)

393
Motor trade wholesaling and retailing

46221

Trailer and motor vehicle wholesaling (not elsewhere classified)

46230

Motor vehicle new-part wholesaling

52450

Marine equipment retailing

53120

Motor cycle retailing (including associated vehicle servicing)

53130

Trailer and motor vehicle retailing (not elsewhere classified)

53140

Motor vehicle parts retailing

53210

Petroleum fuel retailing (including associated vehicle servicing)

395
Motor trade services

46240

Motor vehicle dismantling and used-part wholesaling

53240

Tyre retailing

411
Food retailing

21640

Bakery product manufacturing (non-factory-based)

51100

Supermarket and grocery stores

51210

Fresh meat, fish, and poultry retailing

51220

Fruit and vegetable retailing

51230

Liquor retailing

51290

Specialised food retailing (not elsewhere classified)

420
Pharmacies and associated retailing

52510

Pharmaceutical, cosmetic, and toiletry goods retailing

95220

Photographic film processing

422
Clothing and footwear retailing

52210

Clothing retailing

52220

Footwear retailing

424
Retail trade (low-risk group)

52350

Entertainment media retailing

52410

Sport and camping equipment retailing

52430

Newspaper and new and used book retailing

52460

Stationery goods retailing

52540

Flower retailing

52550

Watch and jewellery retailing

52560

Personal accessories retailing (not elsewhere classified)

52591

Craft and gift retailing (not elsewhere classified)

71111

Retail postal services

95110

Video and other electronic media rental and hiring

426
Retail trade (low–medium-risk group)

52100

Department stores

52331

Houseware retailing

52340

Electrical, electronic, and gas appliance retailing

52341

Computer and computer peripherals retailing

52342

Electrical and electronic goods retailing (not elsewhere classified)

52420

Toy and game retailing

52590

Store-based retailing (not elsewhere classified)

52595

Non-store retailing

52597

Retail commission-based buying or selling (or both)

428
Store and non-store retailing

52230

Manchester and textile goods retailing (not elsewhere classified)

52310

Furniture retailing

52320

Floor-covering retailing

52330

Hardware and building supplies retailing

52520

Antique and used goods retailing

52530

Garden supplies retailing

441
Hospitality services

57100

Accommodation

57200

Pubs, taverns, and bars

57400

Clubs (hospitality)

451
Catering and meal services

51250

Takeaway food services

51270

Catering services (including on-hired hospitality staff)

57300

Cafes and restaurants

461
Road passenger and rail transport

61210

Interurban and rural bus transport

61220

Urban bus transport

61230

Taxi and road transport (not elsewhere classified)

62000

Rail freight transport

62100

Rail passenger transport

463
Road freight transport

61100

Road freight transport

491
Air transport and support services

64010

Air transport under Civil Aviation Rules Part 121, 125, or 129

66300

Airport operations and air transport support services (not elsewhere classified)

493
Air operations (higher-risk group)

02130

Air operations under Civil Aviation Rules Part 137

64040

Air operations under Civil Aviation Rules Part 133 or 135

64050

Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115

501
Water and scenic transport

63010

Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)

63020

Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)

63030

Inland water transport (except passenger-only)

63031

Water passenger transport (river, lake, or harbour)

66230

Port and water transport terminal operations

66290

Water transport support services (not elsewhere classified)

66500

Scenic and sightseeing transport (excluding aviation)

511
Postal and courier services

71110

Postal services

71120

Courier pick-up and delivery services

521
Travel, customs, and shipping agency services

66410

Travel agency and tour arrangement services

66440

Customs and shipping agents and freight-forwarding services (no handling of goods)

523
Other transport and transport services

65090

Transport (not elsewhere classified)

66190

Transport support services (not elsewhere classified)

66420

Freight-forwarding services and customs and shipping agents (including handling of goods)

525
Stevedoring

66210

Stevedoring services

531
Warehousing and storage

67010

Grain storage services

67090

Warehousing and storage services (not elsewhere classified)

541
Publishing

24211

Newspaper publishing

24221

Magazine and other periodical publishing

24230

Book publishing

24231

Publishing (not elsewhere classified) (except software, music, and Internet)

24232

Internet publishing and broadcasting

24233

Directory and mailing-list publishing

24234

Music publishing

24235

Software publishing

581
Communications and information services

71200

Wired telecommunications network operation

71210

Wireless telecommunications network operation (not elsewhere classified)

71230

Telecommunications services (not elsewhere classified)

71240

Internet service providers and web-search portals

78310

Data processing and web-hosting services

78320

Electronic information storage services

92110

Information services (not elsewhere classified)

621
Finance, insurance, and statistical services

73100

Central banking

73210

Banking

73220

Building society operation

73230

Credit union operation

73290

Depository financial intermediation (not elsewhere classified)

73300

Non-depository financing

73400

Financial asset investing

74110

Life insurance

74120

Superannuation funds

74210

Health insurance

74220

General insurance

75110

Financial asset broking services

75190

Auxiliary finance and investment services (not elsewhere classified)

75200

Auxiliary insurance services

78530

Market research and statistical services

641
Financial and rental services

77301

Holder investor farms and livestock

77410

Passenger car and minibus rental and hiring

95190

Goods and equipment rental and hiring (not elsewhere classified)

661
Transport and machinery rental services

77420

Motor vehicle and transport equipment rental and hiring (not elsewhere classified)

77430

Heavy machinery and scaffolding rental and hiring

671
Real estate services

77200

Real estate services

77300

Non-financial assets leasing and investment (including franchisors)

673
Property development and operation

77110

Residential property operators and developers (excluding construction)

77120

Non-residential property operators and developers (excluding construction)

691
Advertising and photographic services

78510

Advertising services

95230

Professional photographic services

693
Design and engineering services

78210

Architectural services

78220

Surveying and mapping services

78230

Engineering design and engineering consulting services

78520

Specialised design services (not elsewhere classified)

91111

Post-production and digital visual effects services

695
Scientific research services

78100

Scientific research services

697
Scientific and veterinary services

78290

Scientific testing and analysis services

78291

Professional, scientific, and technical services (not elsewhere classified)

86400

Veterinary services

701
Computer services

78340

Computer systems design and related services

720
Legal services

78410

Legal services

721
Accounting services

78420

Accounting services

723
Management and consulting services

78550

Management services and related consulting services

78560

Corporate head office management services

724
Business support services

61231

Taxi and other vehicle scheduling operations

78610

Employment placement and recruitment services (no on-hired staff)

78620

Labour supply services (on-hired staff—office workers only)

78630

Document preparation services

78691

Credit reporting and debt collection services

78692

Call centre operation

84700

Educational support services

726
Administrative services

78540

Office administrative services

78693

Administrative services (not elsewhere classified)

728
Labour supply services (medium-risk group)

78622

Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)

751
Government administration

81110

Central government administration (not elsewhere classified)

81300

Foreign government representation

753
Local government, public order, and regulatory services

81130

Local government administration (not elsewhere classified)

96360

Public order and safety services (not elsewhere classified)

96400

Regulatory services (licensing and inspection) (not elsewhere classified)

755
Justice

81200

Justice

87292

Parole or probationary services

761
Defence

82000

Defence

771
Police services

96310

Police services

773
Inspection, investigation, and security services

21111

Meat and food inspection services

78640

Investigation and security services

775
Corrective services

96320

Correctional and detention services

777
Fire and emergency services

96330

Fire protection and other emergency services (except Police and ambulance services)

801
Primary and secondary education

84210

Primary education

84220

Secondary education

84230

Combined primary and secondary education

84240

Special-school education

811
Tertiary education

84310

Higher education (undergraduate and postgraduate courses)

84320

Technical and vocational education and training

821
Community and arts education

84400

Adult, community, and other education (not elsewhere classified)

84600

Arts education

841
Hospital and midwifery services

86110

Hospitals (except psychiatric hospitals)

86120

Psychiatric hospitals and psychiatric services (not elsewhere classified)

86132

Midwifery services

851
Medical and optical services

86210

General practice medical services

86220

Specialist medical services

86320

Optometry and optical dispensing

853
Dental services

86230

Dental services

855
Health and community services

86310

Pathology and diagnostic imaging services

86340

Community health centre operation

86350

Physiotherapy services

86360

Chiropractic and osteopathic services

86390

Allied health services (not elsewhere classified)

86391

Health care services (not elsewhere classified)

87222

Residential refuge operation

861
Preschool education and child care

84100

Preschool education

87100

Child care services

863
Medical and social support services

86131

Labour supply services (nursing, medical, and dental)

87290

Social assistance services (not elsewhere classified)

865
Aged and residential care and ambulance services

86130

Aged care residential services

86330

Ambulance services

87210

Retirement village operation (without rest home or hospital facilities)

87211

Retirement village operation (with rest home or hospital facilities)

87220

Residential care services (not elsewhere classified)

901
Entertainment broadcasting and distribution

91120

Motion picture and video distribution

91210

Radio broadcasting

91220

Free-to-air television broadcasting

91230

Cable and other subscription programming

92100

Libraries and archives

903
Entertainment and performing arts

91110

Motion picture and video production and other motion picture and video activities (not elsewhere classified)

91130

Motion picture exhibition

92410

Performing arts operation

92420

Creative artists, musicians, writers, and performers

92510

Music and other sound recording activities (not elsewhere classified)

92520

Performing arts venue operation

93220

Casino operation

911
Sporting and recreational activities (lower-risk group)

93111

Horse and dog racing administration and track operation

93120

Sports and physical recreation venues, grounds, and facilities operation

93130

Health and fitness centres and gymnasia operation

93171

Sport and physical recreation—community rugby league

93184

Sport and physical recreation—softball or baseball

93185

Sport and physical recreation—squash or badminton

93186

Sport and physical recreation—swimming

93187

Sport and physical recreation—tennis

93188

Sport and physical recreation—water skiing

93190

Sport and physical recreation—community (not elsewhere classified)

93192

Sport and physical recreation—boating or yachting

93193

Sport and physical recreation—cycling

93195

Sport and physical recreation—golf

93300

Amusement parks and centres operation

93400

Amusement and other recreation activities (not elsewhere classified)

913
Recreational facilities operation

92310

Zoological and botanic gardens operation

92390

Nature reserve and conservation park operation

915
Sporting and recreational activities (medium-risk group)

84500

Sports and physical recreation instruction

93112

Dog racing activities

93170

Sport and physical recreation—community rugby

93182

Sport and physical recreation—snow skiing

93199

Sport and physical recreation—netball

917
Equine and sporting activities (medium–high-risk group)

01520

Horse farming and horse agistment

93113

Horse racing activities—harness racing

93115

Horse racing activities—harness racing—drivers

93174

Sport and physical recreation—community cricket

93194

Sport and physical recreation—professional cricket

93198

Sport and physical recreation—motor racing

93410

Alpine and white-water recreation activities

919
Equine and sporting activities (high-risk group)

93110

Horse racing activities—thoroughbred and other (not elsewhere classified)

93114

Horse racing activities—thoroughbred racing—jockeys

93175

Sport and physical recreation—professional sport (not elsewhere classified)

93180

Sport and physical recreation—professional rugby

93181

Sport and physical recreation—professional rugby league

93196

Sporting and recreational equine activities (not elsewhere classified)

93197

Sport and physical recreation—motor cycling

921
Museums and gambling activities

92200

Museum operation

93210

Lottery operation

93290

Gambling activities (not elsewhere classified)

941
Repair and maintenance (low-risk group)

52620

Clothing and footwear repair

52690

Repair and maintenance (not elsewhere classified)

78330

Electronic (except domestic appliance) and precision equipment repair and maintenance

943
Repair and maintenance (medium-risk group)

28680

Machinery and equipment repair and maintenance (not elsewhere classified)

52610

Domestic appliance repair and maintenance

53220

Automotive electrical services

53230

Automotive body, paint, and interior repair and maintenance

53290

Automotive repair and maintenance (not elsewhere classified)

945
Facilities maintenance and management

78650

Pest control services (except agricultural and forestry)

78660

Cleaning services and facilities management (not elsewhere classified)

951
Business and community organisations

96100

Religious organisations and services

96210

Business and professional association services

96220

Labour association services

96290

Interest group services (not elsewhere classified)

953
Personal and community activities

66110

Parking services

95240

Funeral, crematorium, and cemetery services

95260

Hairdressing and beauty services

95270

Diet and weight-reduction centre operation

95290

Personal services (not elsewhere classified)

95300

Brothel-keeping, massage parlour, and prostitution services

96291

Community-based, multi-functional activities (not elsewhere classified)

97000

Private households employing staff

955
Laundries and dry cleaners

95210

Laundry and dry-cleaning services

Schedule 2 Levy risk groups for experience period tax year 1 April 2014 to 31 March 2015

r 6

Levy risk groups

Classification units

010
Fruit, vegetable, grain, plant and crop growing

01110

Nursery production

01111

Turf growing

01120

Floriculture production

01130

Vegetable growing

01140

Grape growing

01150

Apple and pear growing

01160

Stone fruit growing

01170

Kiwifruit growing

01180

Olive growing

01190

Fruit and tree nut growing (not elsewhere classified)

01191

Citrus fruit growing

01192

Berry fruit growing

01210

Grain growing

01690

Crop growing (not elsewhere classified)

01692

Mushroom growing

02195

Horticultural contracting and labour supply services

012
Poultry farming

01410

Poultry farming (meat)

01420

Poultry farming (eggs)

014
Other livestock farming

01510

Pig farming

01530

Deer farming

01590

Livestock farming (not elsewhere classified)

01593

Beekeeping

016
Beef and sheep farming

01220

Grain and sheep or grain and beef cattle farming

01230

Sheep and beef cattle farming

01240

Sheep farming

01250

Beef cattle farming

018
Dairy cattle farming

01300

Dairy cattle farming

021
Agriculture and fishing services and aquaculture

02190

Agriculture and fishing support services (not elsewhere classified)

03021

Forest product and moss gathering and processing

04210

Offshore aquaculture

04220

Onshore aquaculture

025
Ocean and coastal fishing

04110

Rock lobster and crab fishing or potting

04120

Prawn fishing

04130

Fish trawling, seining, and netting (including processing on board)

04150

Line fishing (including processing on board)

04190

Fishing (not elsewhere classified)

041
Forestry, hunting, and trapping

02200

Hunting and trapping

03010

Forestry

03020

Logging

03030

Forestry support services (excluding tree cutting and felling)

051
Shearing

02120

Shearing services

081
Exploration and mining

11010

Coal mining

13110

Iron ore mining

13140

Gold ore mining

13150

Mineral sand mining

13170

Silver, lead, and zinc ore mining

13190

Metal ore mining (not elsewhere classified)

14110

Gravel and sand quarrying

14190

Construction material mining (not elsewhere classified)

14200

Mining and quarrying (not elsewhere classified)

15110

Petroleum and natural gas exploration

15130

Mineral exploration

15200

Mining support services (not elsewhere classified)

110
Dairy, sugar, and confectionery manufacturing, and packaging

21210

Milk and cream processing

21220

Ice cream manufacturing

21290

Cheese and other dairy product manufacturing (not elsewhere classified)

21710

Sugar manufacturing

21720

Confectionery manufacturing

78670

Packaging services

113
Bread and baking ingredients manufacturing

21520

Cereal, pasta, and baking-mix manufacturing

21610

Bread manufacturing (factory-based)

114
Food and animal feeds manufacturing

21620

Cake and pastry manufacturing (factory-based)

21630

Biscuit manufacturing (factory-based)

21740

Prepared animal and bird feed manufacturing

21790

Food product manufacturing (not elsewhere classified)

116
Fruit, vegetable, and oil processing

21300

Fruit and vegetable processing

21400

Oil and fat manufacturing

117
Seafood, meat, and grain product manufacturing

21120

Poultry processing

21130

Cured meat and smallgoods manufacturing

21510

Grain mill product manufacturing

21730

Seafood processing (other than on board vessels)

119
Meat processing

21110

Meat processing

121
Beverage, tobacco, and snack manufacturing

21795

Potato crisps and corn crisps manufacturing

21810

Soft drink, cordial, and syrup manufacturing

21820

Beer manufacturing

21830

Wine and alcoholic beverage manufacturing (not elsewhere classified)

21840

Spirit manufacturing

21900

Cigarette and tobacco product manufacturing

131
Textile and rubber product manufacturing

22210

Cut and sewn textile product manufacturing

22290

Textile finishing and textile product manufacturing (not elsewhere classified)

22390

Knitted product manufacturing

22420

Clothing manufacturing

22500

Footwear manufacturing

22620

Leather and leather substitute goods manufacturing

25510

Tyre manufacturing

25590

Natural rubber product manufacturing

133
Textile and textile product manufacturing

22120

Synthetic textile manufacturing

22140

Natural textile manufacturing

22220

Textile floor covering manufacturing

22230

Rope, cordage, and twine manufacturing

135
Skin and hide processing

22110

Wool scouring

22611

Leather tanning, fellmongery, and fur dressing

141
Wood products manufacturing and dealing

23210

Veneer and plywood manufacturing

23230

Wooden structural fittings and components manufacturing

23290

Wood product manufacturing (not elsewhere classified)

29190

Prefabricated wooden building manufacturing

45310

Timber wholesaling

52592

Firewood, coal, and coke retailing

143
Timber processing

23110

Log sawmilling

23120

Wood chipping

23130

Timber resawing and dressing

151
Paper and paper product manufacturing

23310

Pulp, paper, and paperboard manufacturing

23330

Corrugated paperboard and paperboard container manufacturing

23340

Paper bag and sack manufacturing

24110

Paper stationery manufacturing

153
Paper product and wood panel manufacturing

23220

Reconstituted wood product manufacturing

23390

Converted paper product manufacturing (not elsewhere classified)

23391

Sanitary paper product manufacturing

161
Printing and associated services

24120

Printing

24130

Printing support services

171
Petroleum, gas, and inorganic chemical products

12000

Oil and gas extraction

25100

Petroleum refining and petroleum fuel manufacturing

25320

Industrial gas manufacturing

25350

Basic inorganic chemical manufacturing

65010

Pipeline transport

173
Petroleum and chemical products (medium-risk group)

25200

Petroleum and coal product manufacturing (not elsewhere classified)

25310

Fertiliser manufacturing

25330

Synthetic resin and synthetic rubber manufacturing

25360

Basic polymer manufacturing (not elsewhere classified)

181
Organic chemicals and chemical products

25340

Basic organic chemical manufacturing

25410

Explosives manufacturing

25420

Paint and coatings manufacturing

25490

Basic chemical product manufacturing (not elsewhere classified)

25491

Adhesive manufacturing

183
Pharmaceutical and chemical product manufacturing

25430

Human pharmaceutical and medicinal product manufacturing

25431

Veterinary pharmaceutical and medicinal product manufacturing

25440

Pesticide manufacturing

25450

Cleaning compound manufacturing

25460

Cosmetic and toiletry preparation manufacturing

191
Plastic products

25610

Rigid and semi-rigid polymer product manufacturing

25630

Polymer film and sheet packaging material manufacturing

25650

Polymer foam product manufacturing

25661

Polymer product manufacturing (not elsewhere classified)

201
Ceramic, glass, and non-metallic products

26100

Glass and glass product manufacturing

26210

Clay brick manufacturing

26310

Cement and lime manufacturing

26320

Plaster and gypsum product manufacturing

26350

Concrete product manufacturing

26400

Non-metallic mineral product manufacturing (not elsewhere classified)

203
Mineral products

26290

Ceramic product manufacturing (not elsewhere classified)

26330

Ready-mixed concrete manufacturing

211
Non-ferrous metals and products manufacturing

27210

Alumina production

27220

Aluminium smelting

27230

Copper, silver, lead, and zinc smelting and refining

27290

Basic non-ferrous metal manufacturing (not elsewhere classified)

27320

Basic non-ferrous metal product manufacturing (not elsewhere classified)

27330

Non-ferrous metal casting and forging

27630

Nut, bolt, screw, and rivet manufacturing

213
Iron and steel manufacturing

27110

Iron smelting and steel manufacturing

27120

Iron and steel casting

27121

Iron and steel forging

27130

Steel pipe and tube manufacturing

220
Metal product manufacturing and trade training

27510

Metal container manufacturing (not elsewhere classified)

27620

Spring and wire product manufacturing

84330

Modern Apprenticeship Co-ordinators employing apprentices

222
Aluminium and metal products

27310

Aluminium rolling, drawing, and extruding

27420

Architectural aluminium product manufacturing

45220

Metal and mineral wholesaling

224
Sheet metal products

27430

Metal roof and guttering manufacturing (except aluminium)

27590

Sheet metal product manufacturing (except metal structural and container products)

226
Metal products (medium-risk group)

27640

Surface coating and finishing

27690

Fabricated metal product manufacturing (not elsewhere classified)

27692

Boiler, tank, and other heavy-gauge metal container manufacturing

29110

Prefabricated metal building manufacturing

228
Structural metal industries

27410

Structural steel fabricating

27490

Structural metal product manufacturing (not elsewhere classified)

231
Aviation, electronic, and electrical manufacturing

28240

Aircraft manufacturing and repair services

28490

Electronic equipment manufacturing (not elsewhere classified)

28510

Domestic appliance manufacturing (not elsewhere classified)

28511

Whiteware appliance manufacturing

28520

Electric cable and wire manufacturing

28540

Electric lighting equipment manufacturing

28590

Electrical equipment manufacturing (not elsewhere classified)

233
Automotive and transport manufacturing

28110

Motor vehicle manufacturing

28130

Automotive electrical components manufacturing

28190

Motor vehicle parts manufacturing (not elsewhere classified)

28290

Transport equipment manufacturing (not elsewhere classified)

235
Shipbuilding

28210

Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)

237
Boatbuilding

28220

Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)

241
Machinery and equipment manufacturing (lower–medium-risk group)

28630

Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)

28640

Machine tool and parts manufacturing

28650

Lifting and material-handling equipment manufacturing

28660

Pump and compressor manufacturing

28670

Fixed space heating, cooling, and ventilation equipment manufacturing

29220

Metal furniture manufacturing

243
Machinery and equipment manufacturing (medium-risk group)

28120

Motor vehicle body and trailer manufacturing

28230

Railway rolling stock manufacturing and repair services

28610

Agricultural machinery and equipment manufacturing

28620

Mining and construction machinery manufacturing

28690

Machinery and equipment manufacturing (not elsewhere classified)

78621

Labour supply services (on-hired staff—non-office work—including up to 30% office work)

251
Manufacturing (low-risk group)

24300

Reproduction of recorded media

28310

Photographic, optical, and ophthalmic equipment manufacturing

28320

Medical and surgical equipment and prosthetics manufacturing

28390

Professional and scientific equipment manufacturing (not elsewhere classified)

28410

Computer and electronic office equipment manufacturing

28420

Communications equipment manufacturing

29410

Jewellery and silverware manufacturing

253
Furniture and other manufacturing

29210

Wooden furniture and upholstered seat manufacturing

29230

Mattress manufacturing

29290

Furniture manufacturing (not elsewhere classified)

29420

Toy, sporting, and recreational product manufacturing

29490

Manufacturing (not elsewhere classified)

261
Electricity generation and supply

36102

On-selling electricity and electricity market operation

36103

Energy and services utilities operation (excluding construction, maintenance, and plant operation)

36110

Fossil fuel electricity generation

36120

Hydroelectricity generation

36130

Electricity generation (not elsewhere classified)

271
Non-electricity utilities and network infrastructure

36101

Electricity line-system operation

36200

Gas supply

37010

Water supply

37020

Sewerage and drainage services

41221

Utility and communications network construction and maintenance services

291
Waste services

96340

Waste treatment and disposal services

96350

Solid waste collection services

96370

Waste remediation and materials recovery services

96380

Waste collection services (not elsewhere classified)

301
Other building construction

41120

Residential building construction (not elsewhere classified)

41130

Non-residential building construction

303
House construction

41110

House construction

311
Road and bridge construction

41210

Road and bridge construction

313
Heavy and civil engineering construction

41220

Heavy and civil engineering construction (not elsewhere classified)

315
Land development services

41222

Land development and subdivision

42100

Site preparation services

320
Agricultural, plumbing, and homeware goods wholesaling

45190

Agricultural product wholesaling (not elsewhere classified)

45391

Plumbing goods wholesaling

47320

Furniture and floor coverings wholesaling

47390

Kitchenware and diningware wholesaling

321
Electrical services

42320

Electrical services (including telecommunication services within buildings)

322
Heating, ventilation, and alarm services

42330

Air conditioning and heating services

42341

Fire and security alarm installation services

323
Plumbing and building completion services

42310

Plumbing services

42592

Building completion services—all trades subcontracted

324
Painting and decorating services

42440

Painting and decorating services

326
Construction and building trade services

42101

Hire of construction machinery and cranes with operator

42210

Concreting services

42342

Building installation services (not elsewhere classified)

42410

Plastering and ceiling services

42420

Carpentry services

42430

Tiling and carpeting services

42450

Glazing services

42510

Landscape construction services

42590

Construction services (not elsewhere classified)

95250

Gardening and turf management services

328
Structural trade services

42220

Bricklaying services

42230

Roofing services

42240

Structural steel erection services

331
Petroleum product and specialty wholesaling

45210

Petroleum product wholesaling (including product ownership to retail point-of-sale)

46120

Professional and scientific goods wholesaling

46130

Computer and computer peripherals wholesaling

46160

Telecommunication goods wholesaling

47920

Jewellery and watch wholesaling

47930

Toy and sporting goods wholesaling

47991

Wholesaling—commission-based or excluding storage and handling of goods

333
Grocery and produce wholesaling

45120

Cereal grain wholesaling

47150

Fruit and vegetable wholesaling

47190

Grocery wholesaling (not elsewhere classified)

47191

Grocery wholesaling—multiple product ranges

341
Electrical and electronic goods wholesaling

46150

Electrical and electronic goods wholesaling (not elsewhere classified)

343
Specialised machinery and equipment wholesaling

46190

Food and other specialised industrial machinery and equipment wholesaling

345
Hardware goods wholesaling

45390

Hardware goods wholesaling (not elsewhere classified)

351
Vehicle and machinery wholesaling

46110

Agricultural and construction machinery wholesaling

46220

Commercial vehicle wholesaling

361
Fish, meats, and dairy produce wholesaling

47110

Meat, poultry, and smallgoods wholesaling

47130

Dairy produce wholesaling

47140

Fish and seafood wholesaling

371
Wholesale trade (low-risk group)

45111

Wool wholesaling

45230

Industrial and agricultural chemical product wholesaling

46210

Car wholesaling

47170

Liquor and tobacco product wholesaling

47210

Textile product wholesaling

47220

Clothing and footwear wholesaling

47940

Book and magazine wholesaling

47950

Paper product wholesaling

47960

Pharmaceutical and toiletry goods wholesaling

373
Other wholesaling and support services

47990

Wholesaling (not elsewhere classified)

51110

In-store retail support services

391
Car retailing

53110

Car retailing (including associated vehicle servicing)

393
Motor trade wholesaling and retailing

46221

Trailer and motor vehicle wholesaling (not elsewhere classified)

46230

Motor vehicle new-part wholesaling

52450

Marine equipment retailing

53120

Motor cycle retailing (including associated vehicle servicing)

53130

Trailer and motor vehicle retailing (not elsewhere classified)

53140

Motor vehicle parts retailing

53210

Petroleum fuel retailing (including associated vehicle servicing)

395
Motor trade services

46240

Motor vehicle dismantling and used-part wholesaling

53240

Tyre retailing

411
Food retailing

21640

Bakery product manufacturing (non-factory-based)

51100

Supermarket and grocery stores

51210

Fresh meat, fish, and poultry retailing

51220

Fruit and vegetable retailing

51230

Liquor retailing

51290

Specialised food retailing (not elsewhere classified)

420
Pharmacies and associated retailing

52510

Pharmaceutical, cosmetic, and toiletry goods retailing

95220

Photographic film processing

422
Clothing and footwear retailing

52210

Clothing retailing

52220

Footwear retailing

424
Retail trade (low-risk group)

52350

Entertainment media retailing

52410

Sport and camping equipment retailing

52430

Newspaper and new and used book retailing

52460

Stationery goods retailing

52540

Flower retailing

52550

Watch and jewellery retailing

52560

Personal accessories retailing (not elsewhere classified)

52591

Craft and gift retailing (not elsewhere classified)

71111

Retail postal services

95110

Video and other electronic media rental and hiring

426
Retail trade (low–medium-risk group)

52100

Department stores

52331

Houseware retailing

52340

Electrical, electronic, and gas appliance retailing

52341

Computer and computer peripherals retailing

52342

Electrical and electronic goods retailing (not elsewhere classified)

52420

Toy and game retailing

52590

Store-based retailing (not elsewhere classified)

52595

Non-store retailing

52597

Retail commission-based buying or selling (or both)

428
Store and non-store retailing

52230

Manchester and textile goods retailing (not elsewhere classified)

52310

Furniture retailing

52320

Floor covering retailing

52330

Hardware and building supplies retailing

52520

Antique and used goods retailing

52530

Garden supplies retailing

441
Hospitality services

57100

Accommodation

57200

Pubs, taverns, and bars

57400

Clubs (hospitality)

451
Catering and meal services

51250

Takeaway food services

51270

Catering services

57300

Cafes and restaurants

461
Road passenger and rail transport

61210

Interurban and rural bus transport

61220

Urban bus transport

61230

Taxi and road transport (not elsewhere classified)

62000

Rail freight transport

62100

Rail passenger transport

463
Road freight transport

61100

Road freight transport

491
Air transport and support services

64010

Air transport under Civil Aviation Rules Part 121, 125, or 129

66300

Airport operations and air transport support services (not elsewhere classified)

493
Air operations (higher-risk group)

02130

Air operations under Civil Aviation Rules Part 137

64040

Air operations under Civil Aviation Rules Part 133 or 135

64050

Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115

501
Water and scenic transport

63010

Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)

63020

Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)

63030

Inland water transport (except passenger-only)

63031

Water passenger transport (river, lake, or harbour)

66230

Port and water transport terminal operations

66290

Water transport support services (not elsewhere classified)

66500

Scenic and sightseeing transport (excluding aviation)

511
Postal and courier services

71110

Postal services

71120

Courier pick-up and delivery services

521
Travel, customs, and shipping agency services

66410

Travel agency and tour arrangement services

66440

Customs and shipping agents, and freight forwarding services (no handling of goods)

523
Other transport and transport services

65090

Transport (not elsewhere classified)

66190

Transport support services (not elsewhere classified)

66420

Freight-forwarding services and customs and shipping agents (including handling of goods)

525
Stevedoring

66210

Stevedoring services

531
Warehousing and storage

67010

Grain storage services

67090

Warehousing and storage services (not elsewhere classified)

541
Publishing

24211

Newspaper publishing

24221

Magazine and other periodical publishing

24230

Book publishing

24231

Publishing (not elsewhere classified) (except software, music, and Internet)

24232

Internet publishing and broadcasting

24233

Directory and mailing-list publishing

24234

Music publishing

24235

Software publishing

581
Communications and information services

71200

Wired telecommunications network operation

71210

Wireless telecommunications network operation (not elsewhere classified)

71230

Telecommunications services (not elsewhere classified)

71240

Internet service providers and web search portals

78310

Data processing and web-hosting services

78320

Electronic information storage services

92110

Information services (not elsewhere classified)

621
Finance, insurance, and statistical services

73100

Central banking

73210

Banking

73220

Building society operation

73230

Credit union operation

73290

Depository financial intermediation (not elsewhere classified)

73300

Non-depository financing

73400

Financial asset investing

74110

Life insurance

74120

Superannuation funds

74210

Health insurance

74220

General insurance

75110

Financial asset broking services

75190

Auxiliary finance and investment services (not elsewhere classified)

75200

Auxiliary insurance services

78530

Market research and statistical services

641
Financial and rental services

77301

Holder investor farms and livestock

77410

Passenger car and minibus rental and hiring

95190

Goods and equipment rental and hiring (not elsewhere classified)

661
Transport and machinery rental services

77420

Motor vehicle and transport equipment rental and hiring (not elsewhere classified)

77430

Heavy machinery and scaffolding rental and hiring

671
Real estate services

77200

Real estate services

77300

Non-financial assets leasing and investment (including franchisors)

673
Property development and operation

77110

Residential property operators and developers (excluding construction)

77120

Non-residential property operators and developers (excluding construction)

691
Advertising and photographic services

78510

Advertising services

95230

Professional photographic services

693
Design and engineering services

78210

Architectural services

78220

Surveying and mapping services

78230

Engineering design and engineering consulting services

78520

Specialised design services (not elsewhere classified)

91111

Post-production and digital visual effects services

695
Scientific research services

78100

Scientific research services

697
Scientific and veterinary services

78290

Scientific testing and analysis services

78291

Professional, scientific, and technical services (not elsewhere classified)

86400

Veterinary services

701
Computer services

78340

Computer systems design and related services

720
Legal services

78410

Legal services

721
Accounting services

78420

Accounting services

723
Management and consulting services

78550

Management services and related consulting services

78560

Corporate head office management services

724
Business support services

61231

Taxi and other vehicle scheduling operations

78610

Employment placement and recruitment services (no on-hired staff)

78620

Labour supply services (on-hired staff—office workers only)

78630

Document preparation services

78691

Credit reporting and debt collection services

78692

Call centre operation

84700

Educational support services

726
Administrative services

78540

Office administrative services

78693

Administrative services (not elsewhere classified)

728
Labour supply services (medium-risk group)

78622

Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)

751
Government administration

81110

Central government administration (not elsewhere classified)

81300

Foreign government representation

753
Local government, public order, and regulatory services

81130

Local government administration (not elsewhere classified)

96360

Public order and safety services (not elsewhere classified)

96400

Regulatory services (licensing and inspection) (not elsewhere classified)

755
Justice

81200

Justice

87292

Parole or probationary services

761
Defence

82000

Defence

771
Police services

96310

Police services

773
Inspection, investigation, and security services

21111

Meat and food inspection services

78640

Investigation and security services

775
Corrective services

96320

Correctional and detention services

777
Fire and emergency services

96330

Fire protection and other emergency services (except Police and ambulance services)

801
Primary and secondary education

84210

Primary education

84220

Secondary education

84230

Combined primary and secondary education

84240

Special-school education

811
Tertiary education

84310

Higher education (undergraduate and postgraduate courses)

84320

Technical and vocational education and training

821
Community and arts education

84400

Adult, community, and other education (not elsewhere classified)

84600

Arts education

841
Hospital and midwifery services

86110

Hospitals (except psychiatric hospitals)

86120

Psychiatric hospitals and psychiatric services (not elsewhere classified)

86132

Midwifery services

851
Medical and optical services

86210

General practice medical services

86220

Specialist medical services

86320

Optometry and optical dispensing

853
Dental services

86230

Dental services

855
Health and community services

86310

Pathology and diagnostic imaging services

86340

Community health centre operation

86350

Physiotherapy services

86360

Chiropractic and osteopathic services

86390

Allied health services (not elsewhere classified)

86391

Health care services (not elsewhere classified)

87222

Residential refuge operation

861
Preschool education and child care

84100

Preschool education

87100

Child care services

863
Medical and social support services

86131

Labour supply services (nursing, medical, and dental)

87290

Social assistance services (not elsewhere classified)

865
Aged and residential care and ambulance services

86130

Aged care residential services

86330

Ambulance services

87210

Retirement village operation (without rest home or hospital facilities)

87211

Retirement village operation (with rest home or hospital facilities)

87220

Residential care services (not elsewhere classified)

901
Entertainment broadcasting and distribution

91120

Motion picture and video distribution

91210

Radio broadcasting

91220

Free-to-air television broadcasting

91230

Cable and other subscription programming

92100

Libraries and archives

903
Entertainment and performing arts

91110

Motion picture and video production and other motion picture and video activities (not elsewhere classified)

91130

Motion picture exhibition

92410

Performing arts operation

92420

Creative artists, musicians, writers, and performers

92510

Music and other sound recording activities (not elsewhere classified)

92520

Performing arts venue operation

93220

Casino operation

911
Sporting and recreational activities (lower-risk group)

93111

Horse and dog racing administration and track operation

93120

Sports and physical recreation venues, grounds, and facilities operation

93130

Health and fitness centres and gymnasia operation

93171

Sport and physical recreation—community rugby league

93184

Sport and physical recreation—softball or baseball

93185

Sport and physical recreation—squash or badminton

93186

Sport and physical recreation—swimming

93187

Sport and physical recreation—tennis

93188

Sport and physical recreation—water skiing

93190

Sport and physical recreation—community (not elsewhere classified)

93192

Sport and physical recreation—boating or yachting

93193

Sport and physical recreation—cycling

93195

Sport and physical recreation—golf

93300

Amusement parks and centres operation

93400

Amusement and other recreation activities (not elsewhere classified)

913
Recreational facilities operation

92310

Zoological and botanic gardens operation

92390

Nature reserve and conservation park operation

915
Sporting and recreational activities (medium-risk group)

84500

Sports and physical recreation instruction

93112

Dog racing activities

93170

Sport and physical recreation—community rugby

93182

Sport and physical recreation—snow skiing

93199

Sport and physical recreation—netball

917
Equine and sporting activities (medium–high risk group)

01520

Horse farming and horse agistment

93113

Horse racing activities—harness racing

93115

Horse racing activities—harness racing—drivers

93174

Sport and physical recreation—community cricket

93194

Sport and physical recreation—professional cricket

93198

Sport and physical recreation—motor racing

93410

Alpine and white-water recreation activities

919
Equine and sporting activities (high-risk group)

93110

Horse racing activities—thoroughbred and other (not elsewhere classified)

93114

Horse racing activities—thoroughbred racing—jockeys

93175

Sport and physical recreation—professional sport (not elsewhere classified)

93180

Sport and physical recreation—professional rugby

93181

Sport and physical recreation—professional rugby league

93196

Sporting and recreational equine activities (not elsewhere classified)

93197

Sport and physical recreation—motor cycling

921
Museums and gambling activities

92200

Museum operation

93210

Lottery operation

93290

Gambling activities (not elsewhere classified)

941
Repair and maintenance (low-risk group)

52620

Clothing and footwear repair

52690

Repair and maintenance (not elsewhere classified)

78330

Electronic (except domestic appliance) and precision equipment repair and maintenance

943
Repair and maintenance (medium-risk group)

28680

Machinery and equipment repair and maintenance (not elsewhere classified)

52610

Domestic appliance repair and maintenance

53220

Automotive electrical services

53230

Automotive body, paint, and interior repair and maintenance

53290

Automotive repair and maintenance (not elsewhere classified)

945
Facilities maintenance and management

78650

Pest control services (except agricultural and forestry)

78660

Cleaning services and facilities management (not elsewhere classified)

951
Business and community organisations

96100

Religious organisations and services

96210

Business and professional association services

96220

Labour association services

96290

Interest group services (not elsewhere classified)

953
Personal and community activities

66110

Parking services

95240

Funeral, crematorium, and cemetery services

95260

Hairdressing and beauty services

95270

Diet and weight-reduction centre operation

95290

Personal services (not elsewhere classified)

95300

Brothel-keeping, massage parlour, and prostitution services

96291

Community-based, multi-functional activities (not elsewhere classified)

97000

Private households employing staff

955
Laundries and dry cleaners

95210

Laundry and dry-cleaning services

Schedule 3 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014

r 6

Levy risk groups

Classification units

010
Fruit, vegetable, grain, plant and crop growing

01110

Nursery production

01111

Turf growing

01120

Floriculture production

01130

Vegetable growing

01140

Grape growing

01150

Apple and pear growing

01160

Stone fruit growing

01170

Kiwifruit growing

01180

Olive growing

01190

Fruit and tree nut growing (not elsewhere classified)

01191

Citrus fruit growing

01192

Berry fruit growing

01210

Grain growing

01690

Crop growing (not elsewhere classified)

01692

Mushroom growing

02195

Horticultural contracting and labour supply services

012
Poultry farming

01410

Poultry farming (meat)

01420

Poultry farming (eggs)

014
Other livestock farming

01510

Pig farming

01530

Deer farming

01590

Livestock farming (not elsewhere classified)

01593

Beekeeping

016
Beef and sheep farming

01220

Grain and sheep or grain and beef cattle farming

01230

Sheep and beef cattle farming

01240

Sheep farming

01250

Beef cattle farming

018
Dairy cattle farming

01300

Dairy cattle farming

021
Agriculture and fishing services and aquaculture

02190

Agriculture and fishing support services (not elsewhere classified)

03021

Forest product and moss gathering and processing

04210

Offshore aquaculture

04220

Onshore aquaculture

025
Ocean and coastal fishing

04110

Rock lobster and crab fishing or potting

04120

Prawn fishing

04130

Fish trawling, seining, and netting (including processing on board)

04150

Line fishing (including processing on board)

04190

Fishing (not elsewhere classified)

041
Forestry, hunting and trapping

02200

Hunting and trapping

03010

Forestry

03020

Logging

03030

Forestry support services (excluding tree cutting and felling)

051
Shearing

02120

Shearing services

081
Exploration and mining

11010

Coal mining

13110

Iron ore mining

13140

Gold ore mining

13150

Mineral sand mining

13170

Silver, lead, and zinc ore mining

13190

Metal ore mining (not elsewhere classified)

14110

Gravel and sand quarrying

14190

Construction material mining (not elsewhere classified)

14200

Mining and quarrying (not elsewhere classified)

15110

Petroleum and natural gas exploration

15130

Mineral exploration

15200

Mining support services (not elsewhere classified)

110
Dairy, sugar, and confectionery manufacturing, and packaging

21210

Milk and cream processing

21220

Ice cream manufacturing

21290

Cheese and other dairy product manufacturing (not elsewhere classified)

21710

Sugar manufacturing

21720

Confectionery manufacturing

78670

Packaging services

113
Bread and baking ingredients manufacturing

21520

Cereal, pasta, and baking-mix manufacturing

21610

Bread manufacturing (factory-based)

114
Food and animal feeds manufacturing

21620

Cake and pastry manufacturing (factory-based)

21630

Biscuit manufacturing (factory-based)

21740

Prepared animal and bird feed manufacturing

21790

Food product manufacturing (not elsewhere classified)

116
Fruit, vegetable, and oil processing

21300

Fruit and vegetable processing

21400

Oil and fat manufacturing

117
Seafood, meat, and grain product manufacturing

21120

Poultry processing

21130

Cured meat and smallgoods manufacturing

21510

Grain mill product manufacturing

21730

Seafood processing (other than on board vessels)

119
Meat processing

21110

Meat processing

121
Beverage, tobacco, and snack manufacturing

21795

Potato crisps and corn crisps manufacturing

21810

Soft drink, cordial, and syrup manufacturing

21820

Beer manufacturing

21830

Wine and alcoholic beverage manufacturing (not elsewhere classified)

21840

Spirit manufacturing

21900

Cigarette and tobacco product manufacturing

131
Textile and rubber product manufacturing

22210

Cut and sewn textile product manufacturing

22290

Textile finishing and textile product manufacturing (not elsewhere classified)

22390

Knitted product manufacturing

22420

Clothing manufacturing

22500

Footwear manufacturing

22620

Leather and leather substitute goods manufacturing

25510

Tyre manufacturing

25590

Natural rubber product manufacturing

133
Textile and textile product manufacturing

22120

Synthetic textile manufacturing

22140

Natural textile manufacturing

22220

Textile floor-covering manufacturing

22230

Rope, cordage, and twine manufacturing

135
Skin and hide processing

22110

Wool scouring

22611

Leather tanning, fellmongery, and fur dressing

141
Wood products manufacturing and dealing

23210

Veneer and plywood manufacturing

23230

Wooden structural fittings and components manufacturing

23290

Wood product manufacturing (not elsewhere classified)

29190

Prefabricated wooden building manufacturing

45310

Timber wholesaling

52592

Firewood, coal, and coke retailing

143
Timber processing

23110

Log sawmilling

23120

Wood chipping

23130

Timber resawing and dressing

151
Paper and paper product manufacturing

23310

Pulp, paper, and paperboard manufacturing

23330

Corrugated paperboard and paperboard container manufacturing

23340

Paper bag and sack manufacturing

24110

Paper stationery manufacturing

153
Paper product and wood panel manufacturing

23220

Reconstituted wood product manufacturing

23390

Converted paper product manufacturing (not elsewhere classified)

23391

Sanitary paper product manufacturing

161
Printing and associated services

24120

Printing

24130

Printing support services

171
Petroleum, gas, and inorganic chemical products

12000

Oil and gas extraction

25100

Petroleum refining and petroleum fuel manufacturing

25320

Industrial gas manufacturing

25350

Basic inorganic chemical manufacturing

65010

Pipeline transport

173
Petroleum and chemical products (medium-risk group)

25200

Petroleum and coal product manufacturing (not elsewhere classified)

25310

Fertiliser manufacturing

25330

Synthetic resin and synthetic rubber manufacturing

25360

Basic polymer manufacturing (not elsewhere classified)

181
Organic chemicals and chemical products

25340

Basic organic chemical manufacturing

25410

Explosives manufacturing

25420

Paint and coatings manufacturing

25490

Basic chemical product manufacturing (not elsewhere classified)

25491

Adhesive manufacturing

183
Pharmaceutical and chemical product manufacturing

25430

Human pharmaceutical and medicinal product manufacturing

25431

Veterinary pharmaceutical and medicinal product manufacturing

25440

Pesticide manufacturing

25450

Cleaning compound manufacturing

25460

Cosmetic and toiletry preparation manufacturing

191
Plastic products

25610

Rigid and semi-rigid polymer product manufacturing

25630

Polymer film and sheet packaging material manufacturing

25650

Polymer foam product manufacturing

25661

Polymer product manufacturing (not elsewhere classified)

201
Ceramic, glass, and non-metallic products

26100

Glass and glass product manufacturing

26210

Clay brick manufacturing

26310

Cement and lime manufacturing

26320

Plaster and gypsum product manufacturing

26350

Concrete product manufacturing

26400

Non-metallic mineral product manufacturing (not elsewhere classified)

203
Mineral products

26290

Ceramic product manufacturing (not elsewhere classified)

26330

Ready-mixed concrete manufacturing

211
Non-ferrous metals and products manufacturing

27210

Alumina production

27220

Aluminium smelting

27230

Copper, silver, lead, and zinc smelting and refining

27290

Basic non-ferrous metal manufacturing (not elsewhere classified)

27320

Basic non-ferrous metal product manufacturing (not elsewhere classified)

27330

Non-ferrous metal casting and forging

27630

Nut, bolt, screw, and rivet manufacturing

213
Iron and steel manufacturing

27110

Iron smelting and steel manufacturing

27120

Iron and steel casting

27121

Iron and steel forging

27130

Steel pipe and tube manufacturing

220
Metal product manufacturing and trade training

27510

Metal container manufacturing (not elsewhere classified)

27620

Spring and wire product manufacturing

84330

Modern Apprenticeship Co-ordinators employing apprentices

222
Aluminium and metal products

27310

Aluminium rolling, drawing, and extruding

27420

Architectural aluminium product manufacturing

45220

Metal and mineral wholesaling

224
Sheet metal products

27430

Metal roof and guttering manufacturing (except aluminium)

27590

Sheet metal product manufacturing (except metal structural and container products)

226
Metal products (medium-risk group)

27640

Surface coating and finishing

27690

Fabricated metal product manufacturing (not elsewhere classified)

27692

Boiler, tank, and other heavy-gauge metal container manufacturing

29110

Prefabricated metal building manufacturing

228
Structural metal industries

27410

Structural steel fabricating

27490

Structural metal product manufacturing (not elsewhere classified)

231
Aviation, electronic, and electrical manufacturing

28240

Aircraft manufacturing and repair services

28490

Electronic equipment manufacturing (not elsewhere classified)

28510

Domestic appliance manufacturing (not elsewhere classified)

28511

Whiteware appliance manufacturing

28520

Electric cable and wire manufacturing

28540

Electric lighting equipment manufacturing

28590

Electrical equipment manufacturing (not elsewhere classified)

233
Automotive and transport manufacturing

28110

Motor vehicle manufacturing

28130

Automotive electrical components manufacturing

28190

Motor vehicle parts manufacturing (not elsewhere classified)

28290

Transport equipment manufacturing (not elsewhere classified)

235
Shipbuilding

28210

Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)

237
Boatbuilding

28220

Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)

241
Machinery and equipment manufacturing (lower–medium-risk group)

28630

Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)

28640

Machine tool and parts manufacturing

28650

Lifting and material-handling equipment manufacturing

28660

Pump and compressor manufacturing

28670

Fixed space heating, cooling, and ventilation equipment manufacturing

29220

Metal furniture manufacturing

243
Machinery and equipment manufacturing (medium-risk group)

28120

Motor vehicle body and trailer manufacturing

28230

Railway rolling stock manufacturing and repair services

28610

Agricultural machinery and equipment manufacturing

28620

Mining and construction machinery manufacturing

28690

Machinery and equipment manufacturing (not elsewhere classified)

78621

Labour supply services (on-hired staff—non-office work—including up to 30% office work)

251
Manufacturing (low-risk group)

24300

Reproduction of recorded media

28310

Photographic, optical, and ophthalmic equipment manufacturing

28320

Medical and surgical equipment and prosthetics manufacturing

28390

Professional and scientific equipment manufacturing (not elsewhere classified)

28410

Computer and electronic office equipment manufacturing

28420

Communications equipment manufacturing

29410

Jewellery and silverware manufacturing

253
Furniture and other manufacturing

29210

Wooden furniture and upholstered seat manufacturing

29230

Mattress manufacturing

29290

Furniture manufacturing (not elsewhere classified)

29420

Toy, sporting, and recreational product manufacturing

29490

Manufacturing (not elsewhere classified)

261
Electricity generation and supply

36102

On-selling electricity and electricity market operation

36103

Energy and services utilities operation (excluding construction, maintenance, and plant operation)

36110

Fossil fuel electricity generation

36120

Hydroelectricity generation

36130

Electricity generation (not elsewhere classified)

271
Non-electricity utilities and network infrastructure

36101

Electricity line-system operation

36200

Gas supply

37010

Water supply

37020

Sewerage and drainage services

41221

Utility network construction and maintenance services

291
Waste services

96340

Waste treatment and disposal services

96350

Solid waste collection services

96370

Waste remediation and materials recovery services

96380

Waste collection services (not elsewhere classified)

301
Other building construction

41120

Residential building construction (not elsewhere classified)

41130

Non-residential building construction

303
House construction

41110

House construction

311
Road and bridge construction

41210

Road and bridge construction

313
Heavy and civil engineering construction

41220

Heavy and civil engineering construction (not elsewhere classified)

315
Land development services

41222

Land development and subdivision

42100

Site preparation services

320
Agricultural, plumbing, and homeware goods wholesaling

45190

Agricultural product wholesaling (not elsewhere classified)

45391

Plumbing goods wholesaling

47320

Furniture and floor-coverings wholesaling

47390

Kitchenware and diningware wholesaling

321
Electrical services

42320

Electrical services (including telecommunication services within buildings)

322
Heating, ventilation, and alarm services

42330

Air conditioning and heating services

42341

Fire and security alarm installation services

323
Plumbing and building completion services

42310

Plumbing services

42592

Building completion services—all trades subcontracted

324
Painting and decorating services

42440

Painting and decorating services

326
Construction and building trade services

42101

Hire of construction machinery and cranes with operator

42210

Concreting services

42342

Building installation services (not elsewhere classified)

42410

Plastering and ceiling services

42420

Carpentry services

42430

Tiling and carpeting services

42450

Glazing services

42510

Landscape construction services

42590

Construction services (not elsewhere classified)

95250

Gardening and turf management services

328
Structural trade services

42220

Bricklaying services

42230

Roofing services

42240

Structural steel erection services

331
Petroleum product and specialty wholesaling

45210

Petroleum product wholesaling (including product ownership to retail point-of-sale)

46120

Professional and scientific goods wholesaling

46130

Computer and computer peripherals wholesaling

46160

Telecommunication goods wholesaling

47920

Jewellery and watch wholesaling

47930

Toy and sporting goods wholesaling

47991

Wholesaling—commission-based or excluding storage and handling of goods

333
Grocery and produce wholesaling

45120

Cereal grain wholesaling

47150

Fruit and vegetable wholesaling

47190

Grocery wholesaling (not elsewhere classified)

47191

Grocery wholesaling—multiple product ranges

341
Electrical and electronic goods wholesaling

46150

Electrical and electronic goods wholesaling (not elsewhere classified)

343
Specialised machinery and equipment wholesaling

46190

Food and other specialised industrial machinery and equipment wholesaling

345
Hardware goods wholesaling

45390

Hardware goods wholesaling (not elsewhere classified)

351
Vehicle and machinery wholesaling

46110

Agricultural and construction machinery wholesaling

46220

Commercial vehicle wholesaling

361
Fish, meats, and dairy produce wholesaling

47110

Meat, poultry, and smallgoods wholesaling

47130

Dairy produce wholesaling

47140

Fish and seafood wholesaling

371
Wholesale trade (low-risk group)

45111

Wool wholesaling

45230

Industrial and agricultural chemical product wholesaling

46210

Car wholesaling

47170

Liquor and tobacco product wholesaling

47210

Textile product wholesaling

47220

Clothing and footwear wholesaling

47940

Book and magazine wholesaling

47950

Paper product wholesaling

47960

Pharmaceutical and toiletry goods wholesaling

373
Other wholesaling and support services

47990

Wholesaling (not elsewhere classified)

391
Car retailing

53110

Car retailing (including associated vehicle servicing)

393
Motor trade wholesaling and retailing

46221

Trailer and motor vehicle wholesaling (not elsewhere classified)

46230

Motor vehicle new-part wholesaling

52450

Marine equipment retailing

53120

Motor cycle retailing (including associated vehicle servicing)

53130

Trailer and motor vehicle retailing (not elsewhere classified)

53140

Motor vehicle parts retailing

53210

Petroleum fuel retailing (including associated vehicle servicing)

395
Motor trade services

46240

Motor vehicle dismantling and used-part wholesaling

53240

Tyre retailing

411
Food retailing

21640

Bakery product manufacturing (non-factory-based)

51100

Supermarket and grocery stores

51210

Fresh meat, fish, and poultry retailing

51220

Fruit and vegetable retailing

51230

Liquor retailing

51290

Specialised food retailing (not elsewhere classified)

420
Pharmacies and associated retailing

52510

Pharmaceutical, cosmetic, and toiletry goods retailing

95220

Photographic film processing

422
Clothing and footwear retailing

52210

Clothing retailing

52220

Footwear retailing

424
Retail trade (low-risk group)

52350

Entertainment media retailing

52410

Sport and camping equipment retailing

52430

Newspaper and book retailing

52460

Stationery goods retailing

52540

Flower retailing

52550

Watch and jewellery retailing

52560

Personal accessories retailing (not elsewhere classified)

52591

Craft and gift retailing (not elsewhere classified)

71111

Retail postal services

95110

Video and other electronic media rental and hiring

426
Retail trade (low–medium-risk group)

52100

Department stores

52331

Houseware retailing

52340

Electrical, electronic, and gas appliance retailing

52341

Computer and computer peripherals retailing

52342

Electrical and electronic goods retailing (not elsewhere classified)

52420

Toy and game retailing

52590

Store-based retailing (not elsewhere classified)

52595

Non-store retailing

52597

Retail commission-based buying or selling (or both)

428
Store and non-store retailing

52230

Manchester and textile goods retailing (not elsewhere classified)

52310

Furniture retailing

52320

Floor-covering retailing

52330

Hardware and building supplies retailing

52520

Antique and used goods retailing

52530

Garden supplies retailing

441
Hospitality services

57100

Accommodation

57200

Pubs, taverns, and bars

57400

Clubs (hospitality)

451
Catering and meal services

51250

Takeaway food services

51270

Catering services

57300

Cafes and restaurants

461
Road passenger and rail transport

61210

Interurban and rural bus transport

61220

Urban bus transport

61230

Taxi and road transport (not elsewhere classified)

62000

Rail freight transport

62100

Rail passenger transport

463
Road freight transport

61100

Road freight transport

491
Air transport and support services

64010

Air transport under Civil Aviation Rules Part 121, 125, or 129

66300

Airport operations and air transport support services (not elsewhere classified)

493
Air operations (higher-risk group)

02130

Air operations under Civil Aviation Rules Part 137

64040

Air operations under Civil Aviation Rules Part 133 or 135

64050

Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115

501
Water and scenic transport

63010

Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)

63020

Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)

63030

Inland water transport (except passenger-only)

63031

Water passenger transport (river, lake, or harbour)

66230

Port and water transport terminal operations

66290

Water transport support services (not elsewhere classified)

66500

Scenic and sightseeing transport (excluding aviation)

511
Postal and courier services

71110

Postal services

71120

Courier pick-up and delivery services

521
Travel, customs, and shipping agency services

66410

Travel agency and tour arrangement services

66440

Customs and shipping agency services (excluding handling of goods)

523
Other transport and transport services

65090

Transport (not elsewhere classified)

66190

Transport support services (not elsewhere classified)

66420

Freight-forwarding services

525
Stevedoring

66210

Stevedoring services

531
Warehousing and storage

67010

Grain storage services

67090

Warehousing and storage services (not elsewhere classified)

541
Publishing

24211

Newspaper publishing

24221

Magazine and other periodical publishing

24230

Book publishing

24231

Publishing (not elsewhere classified) (except software, music, and Internet)

24232

Internet publishing and broadcasting

24233

Directory and mailing-list publishing

24234

Music publishing

24235

Software publishing

581
Communications and information services

71200

Wired telecommunications network operation

71210

Wireless telecommunications network operation (not elsewhere classified)

71230

Telecommunications services (not elsewhere classified)

71240

Internet service providers and web-search portals

78310

Data processing and web-hosting services

78320

Electronic information storage services

92110

Information services (not elsewhere classified)

621
Finance, insurance, and statistical services

73100

Central banking

73210

Banking

73220

Building society operation

73230

Credit union operation

73290

Depository financial intermediation (not elsewhere classified)

73300

Non-depository financing

73400

Financial asset investing

74110

Life insurance

74120

Superannuation funds

74210

Health insurance

74220

General insurance

75110

Financial asset broking services

75190

Auxiliary finance and investment services (not elsewhere classified)

75200

Auxiliary insurance services

78530

Market research and statistical services

641
Financial and rental services

77301

Holder investor farms and livestock

77410

Passenger car and minibus rental and hiring

95190

Goods and equipment rental and hiring (not elsewhere classified)

661
Transport and machinery rental services

77420

Motor vehicle and transport equipment rental and hiring (not elsewhere classified)

77430

Heavy machinery and scaffolding rental and hiring

671
Real estate services

77200

Real estate services

77300

Non-financial assets leasing and investment (including franchisors)

673
Property development and operation

77110

Residential property operators and developers (excluding construction)

77120

Non-residential property operators and developers (excluding construction)

691
Advertising and photographic services

78510

Advertising services

95230

Professional photographic services

693
Design and engineering services

78210

Architectural services

78220

Surveying and mapping services

78230

Engineering design and engineering consulting services

78520

Specialised design services (not elsewhere classified)

91111

Post-production services and other motion picture and video activities (not elsewhere classified)

695
Scientific research services

78100

Scientific research services

697
Scientific and veterinary services

78290

Scientific testing and analysis services

78291

Professional, scientific, and technical services (not elsewhere classified)

86400

Veterinary services

701
Computer services

78340

Computer systems design and related services

720
Legal services

78410

Legal services

721
Accounting services

78420

Accounting services

723
Management and consulting services

78550

Management advice and related consulting services

78560

Corporate head office management services

724
Business support services

61231

Taxi and other vehicle scheduling operations

78610

Employment placement and recruitment services (no on-hired staff)

78620

Labour supply services (on-hired staff—office workers only)

78630

Document preparation services

78691

Credit reporting and debt collection services

78692

Call centre operation

84700

Educational support services

726
Administrative services

78540

Office administrative services

78693

Administrative services (not elsewhere classified)

728
Labour supply services (medium-risk group)

78622

Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)

751
Government administration

81110

Central government administration (not elsewhere classified)

81300

Foreign government representation

753
Local government, public order, and regulatory services

81130

Local government administration (not elsewhere classified)

96360

Public order and safety services (not elsewhere classified)

96400

Regulatory services (licensing and inspection) (not elsewhere classified)

755
Justice

81200

Justice

87292

Parole or probationary services

761
Defence

82000

Defence

771
Police services

96310

Police services

773
Inspection, investigation, and security services

21111

Meat and food inspection services

78640

Investigation and security services

775
Corrective services

96320

Correctional and detention services

777
Fire and emergency services

96330

Fire protection and other emergency services (except Police and ambulance services)

801
Primary and secondary education

84210

Primary education

84220

Secondary education

84230

Combined primary and secondary education

84240

Special-school education

811
Tertiary education

84310

Higher education (undergraduate and postgraduate courses)

84320

Technical and vocational education and training

821
Community and arts education

84400

Adult, community, and other education (not elsewhere classified)

84600

Arts education

841
Hospital and midwifery services

86110

Hospitals (except psychiatric hospitals)

86120

Psychiatric hospitals and psychiatric services (not elsewhere classified)

86132

Midwifery services

851
Medical and optical services

86210

General practice medical services

86220

Specialist medical services

86320

Optometry and optical dispensing

853
Dental services

86230

Dental services

855
Health and community services

86310

Pathology and diagnostic imaging services

86340

Community health centre operation

86350

Physiotherapy services

86360

Chiropractic and osteopathic services

86390

Allied health services (not elsewhere classified)

86391

Health care services (not elsewhere classified)

87222

Residential refuge operation

861
Preschool education and child care

84100

Preschool education

87100

Child care services

863
Medical and social support services

86131

Labour supply services (nursing, medical, and dental)

87290

Social assistance services (not elsewhere classified)

865
Aged and residential care and ambulance services

86130

Aged care residential services

86330

Ambulance services

87210

Retirement village operation (without rest home or hospital facilities)

87211

Retirement village operation (with rest home or hospital facilities)

87220

Residential care services (not elsewhere classified)

901
Entertainment broadcasting and distribution

91120

Motion picture and video distribution

91210

Radio broadcasting

91220

Free-to-air television broadcasting

91230

Cable and other subscription programming

92100

Libraries and archives

903
Entertainment and performing arts

91110

Motion picture and video production

91130

Motion picture exhibition

92410

Performing arts operation

92420

Creative artists, musicians, writers, and performers

92510

Music and other sound recording activities (not elsewhere classified)

92520

Performing arts venue operation

93220

Casino operation

911
Sporting and recreational activities (lower-risk group)

93111

Horse and dog racing administration and track operation

93120

Sports and physical recreation venues, grounds, and facilities operation

93130

Health and fitness centres and gymnasia operation

93171

Sport and physical recreation—community rugby league

93184

Sport and physical recreation—softball or baseball

93185

Sport and physical recreation—squash or badminton

93186

Sport and physical recreation—swimming

93187

Sport and physical recreation—tennis

93188

Sport and physical recreation—water skiing

93190

Sport and physical recreation—community (not elsewhere classified)

93192

Sport and physical recreation—boating or yachting

93193

Sport and physical recreation—cycling

93195

Sport and physical recreation—golf

93300

Amusement parks and centres operation

93400

Amusement and other recreation activities (not elsewhere classified)

913
Recreational facilities operation

92310

Zoological and botanic gardens operation

92390

Nature reserve and conservation park operation

915
Sporting and recreational activities (medium-risk group)

84500

Sports and physical recreation instruction

93112

Dog racing activities

93170

Sport and physical recreation—community rugby

93182

Sport and physical recreation—snow skiing

93199

Sport and physical recreation—netball

917
Equine and sporting activities (medium–high-risk group)

01520

Horse farming and horse agistment

93113

Horse racing activities—harness racing

93115

Horse racing activities—harness racing—drivers

93174

Sport and physical recreation—community cricket

93194

Sport and physical recreation—professional cricket

93198

Sport and physical recreation—motor racing

93410

Alpine and white-water recreation activities

919
Equine and sporting activities (high-risk group)

93110

Horse racing activities—thoroughbred and other (not elsewhere classified)

93114

Horse racing activities—thoroughbred racing—jockeys

93175

Sport and physical recreation—professional sport (not elsewhere classified)

93180

Sport and physical recreation—professional rugby

93181

Sport and physical recreation—professional rugby league

93196

Sporting and recreational equine activities (not elsewhere classified)

93197

Sport and physical recreation—motor cycling

921
Museums and gambling activities

92200

Museum operation

93210

Lottery operation

93290

Gambling activities (not elsewhere classified)

941
Repair and maintenance (low-risk group)

52620

Clothing and footwear repair

52690

Repair and maintenance (not elsewhere classified)

78330

Electronic (except domestic appliance) and precision equipment repair and maintenance

943
Repair and maintenance (medium-risk group)

28680

Machinery and equipment repair and maintenance (not elsewhere classified)

52610

Domestic appliance repair and maintenance

53220

Automotive electrical services

53230

Automotive body, paint, and interior repair and maintenance

53290

Automotive repair and maintenance (not elsewhere classified)

945
Facilities maintenance and management

78650

Pest control services (except agricultural and forestry)

78660

Cleaning services and facilities management (not elsewhere classified)

951
Business and community organisations

96100

Religious organisations and services

96210

Business and professional association services

96220

Labour association services

96290

Interest group services (not elsewhere classified)

953
Personal and community activities

66110

Parking services

95240

Funeral, crematorium, and cemetery services

95260

Hairdressing and beauty services

95270

Diet and weight-reduction centre operation

95290

Personal services (not elsewhere classified)

95300

Brothel-keeping, massage parlour, and prostitution services

96291

Community-based, multi-functional activities (not elsewhere classified)

97000

Private households employing staff

955
Laundries and dry cleaners

95210

Laundry and dry-cleaning services

Schedule 4 Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013

r 6

Levy risk groups

Classification units

010
Fruit, vegetable, grain, plant, and crop growing

01110

Nursery production

01111

Turf growing

01120

Floriculture production

01130

Vegetable growing

01140

Grape growing

01150

Apple and pear growing

01160

Stone fruit growing

01170

Kiwifruit growing

01180

Olive growing

01190

Fruit and tree nut growing (not elsewhere classified)

01191

Citrus fruit growing

01192

Berry fruit growing

01210

Grain growing

01690

Crop growing (not elsewhere classified)

01692

Mushroom growing

02195

Horticultural contracting and labour supply services

012
Poultry farming

01410

Poultry farming (meat)

01420

Poultry farming (eggs)

014
Other livestock farming

01510

Pig farming

01530

Deer farming

01590

Livestock farming (not elsewhere classified)

01593

Beekeeping

016
Beef and sheep farming

01220

Grain and sheep or grain and beef cattle farming

01230

Sheep and beef cattle farming

01240

Sheep farming

01250

Beef cattle farming

018
Dairy cattle farming

01300

Dairy cattle farming

021
Agriculture and fishing services and aquaculture

02190

Agriculture and fishing support services (not elsewhere classified)

03021

Forest product and moss gathering and processing

04210

Offshore aquaculture

04220

Onshore aquaculture

025
Ocean and coastal fishing

04110

Rock lobster and crab fishing or potting

04120

Prawn fishing

04130

Fish trawling, seining, and netting (including processing on board)

04150

Line fishing (including processing on board)

04190

Fishing (not elsewhere classified)

041
Forestry, hunting, and trapping

02200

Hunting and trapping

03010

Forestry

03020

Logging

03030

Forestry support services (excluding tree cutting and felling)

051
Shearing

02120

Shearing services

081
Exploration and mining

11010

Coal mining

13110

Iron ore mining

13140

Gold ore mining

13150

Mineral sand mining

13170

Silver, lead, and zinc ore mining

13190

Metal ore mining (not elsewhere classified)

14110

Gravel and sand quarrying

14190

Construction material mining (not elsewhere classified)

14200

Mining and quarrying (not elsewhere classified)

15110

Petroleum and natural gas exploration

15130

Mineral exploration

15200

Mining support services (not elsewhere classified)

110
Dairy, sugar, and confectionery manufacturing, and packaging

21210

Milk and cream processing

21220

Ice cream manufacturing

21290

Cheese and other dairy product manufacturing (not elsewhere classified)

21710

Sugar manufacturing

21720

Confectionery manufacturing

78670

Packaging services

113
Bread and baking ingredients manufacturing

21520

Cereal, pasta, and baking-mix manufacturing

21610

Bread manufacturing (factory-based)

114
Food and animal feeds manufacturing

21620

Cake and pastry manufacturing (factory-based)

21630

Biscuit manufacturing (factory-based)

21740

Prepared animal and bird feed manufacturing

21790

Food product manufacturing (not elsewhere classified)

116
Fruit, vegetable, and oil processing

21300

Fruit and vegetable processing

21400

Oil and fat manufacturing

117
Seafood, meat, and grain product manufacturing

21120

Poultry processing

21130

Cured meat and smallgoods manufacturing

21510

Grain mill product manufacturing

21730

Seafood processing (other than on-board vessels)

119
Meat processing

21110

Meat processing

121
Beverage, tobacco, and snack manufacturing

21795

Potato crisps and corn crisps manufacturing

21810

Soft drink, cordial, and syrup manufacturing

21820

Beer manufacturing

21830

Wine and alcoholic beverage manufacturing (not elsewhere classified)

21840

Spirit manufacturing

21900

Cigarette and tobacco product manufacturing

131
Textile and rubber product manufacturing

22210

Cut and sewn textile product manufacturing

22290

Textile finishing and textile product manufacturing (not elsewhere classified)

22390

Knitted product manufacturing

22420

Clothing manufacturing

22500

Footwear manufacturing

22620

Leather and leather substitute goods manufacturing

25510

Tyre manufacturing

25590

Natural rubber product manufacturing

133
Textile and textile product manufacturing

22120

Synthetic textile manufacturing

22140

Natural textile manufacturing

22220

Textile floor-covering manufacturing

22230

Rope, cordage, and twine manufacturing

135
Skin and hide processing

22110

Wool scouring

22611

Leather tanning, fellmongery, and fur dressing

141
Wood products manufacturing and dealing

23210

Veneer and plywood manufacturing

23230

Wooden structural fittings and components manufacturing

23290

Wood product manufacturing (not elsewhere classified)

29190

Prefabricated wooden building manufacturing

45310

Timber wholesaling

52592

Firewood, coal, and coke retailing

143
Timber processing

23110

Log sawmilling

23120

Wood chipping

23130

Timber resawing and dressing

151
Paper and paper product manufacturing

23310

Pulp, paper, and paperboard manufacturing

23330

Corrugated paperboard and paperboard container manufacturing

23340

Paper bag and sack manufacturing

24110

Paper stationery manufacturing

153
Paper product and wood panel manufacturing

23220

Reconstituted wood product manufacturing

23390

Converted paper product manufacturing (not elsewhere classified)

23391

Sanitary paper product manufacturing

161
Printing and associated services

24120

Printing

24130

Printing support services

171
Petroleum, gas, and inorganic chemical products

12000

Oil and gas extraction

25100

Petroleum refining and petroleum fuel manufacturing

25320

Industrial gas manufacturing

25350

Basic inorganic chemical manufacturing

65010

Pipeline transport

173
Petroleum and chemical products (medium-risk group)

25200

Petroleum and coal product manufacturing (not elsewhere classified)

25310

Fertiliser manufacturing

25330

Synthetic resin and synthetic rubber manufacturing

25360

Basic polymer manufacturing (not elsewhere classified)

181
Organic chemicals and chemical products

25340

Basic organic chemical manufacturing

25410

Explosives manufacturing

25420

Paint and coatings manufacturing

25490

Basic chemical product manufacturing (not elsewhere classified)

25491

Adhesive manufacturing

183
Pharmaceutical and chemical product manufacturing

25430

Human pharmaceutical and medicinal product manufacturing

25431

Veterinary pharmaceutical and medicinal product manufacturing

25440

Pesticide manufacturing

25450

Cleaning compound manufacturing

25460

Cosmetic and toiletry preparation manufacturing

191
Plastic products

25610

Rigid and semi-rigid polymer product manufacturing

25630

Polymer film and sheet packaging material manufacturing

25650

Polymer foam product manufacturing

25661

Polymer product manufacturing (not elsewhere classified)

201
Ceramic, glass, and non-metallic products

26100

Glass and glass product manufacturing

26210

Clay brick manufacturing

26310

Cement and lime manufacturing

26320

Plaster and gypsum product manufacturing

26350

Concrete product manufacturing

26400

Non-metallic mineral product manufacturing (not elsewhere classified)

203
Mineral products

26290

Ceramic product manufacturing (not elsewhere classified)

26330

Ready-mixed concrete manufacturing

211
Non-ferrous metals and products manufacturing

27210

Alumina production

27220

Aluminium smelting

27230

Copper, silver, lead, and zinc smelting and refining

27290

Basic non-ferrous metal manufacturing (not elsewhere classified)

27320

Basic non-ferrous metal product manufacturing (not elsewhere classified)

27330

Non-ferrous metal casting and forging

27630

Nut, bolt, screw, and rivet manufacturing

213
Iron and steel manufacturing

27110

Iron smelting and steel manufacturing

27120

Iron and steel casting

27121

Iron and steel forging

27130

Steel pipe and tube manufacturing

220
Metal product manufacturing and trade training

27510

Metal container manufacturing (not elsewhere classified)

27620

Spring and wire product manufacturing

84330

Modern Apprenticeship Co-ordinators employing apprentices

222
Aluminium and metal products

27310

Aluminium rolling, drawing, and extruding

27420

Architectural aluminium product manufacturing

45220

Metal and mineral wholesaling

224
Sheet metal products

27430

Metal roof and guttering manufacturing (except aluminium)

27590

Sheet metal product manufacturing (except metal structural and container products)

226
Metal products (medium-risk group)

27640

Surface coating and finishing

27690

Fabricated metal product manufacturing (not elsewhere classified)

27692

Boiler, tank, and other heavy-gauge metal container manufacturing

29110

Prefabricated metal building manufacturing

228
Structural metal industries

27410

Structural steel fabricating

27490

Structural metal product manufacturing (not elsewhere classified)

231
Aviation, electronic, and electrical manufacturing

28240

Aircraft manufacturing and repair services

28490

Electronic equipment manufacturing (not elsewhere classified)

28510

Domestic appliance manufacturing (not elsewhere classified)

28511

Whiteware appliance manufacturing

28520

Electric cable and wire manufacturing

28540

Electric lighting equipment manufacturing

28590

Electrical equipment manufacturing (not elsewhere classified)

233
Automotive and transport manufacturing

28110

Motor vehicle manufacturing

28130

Automotive electrical components manufacturing

28190

Motor vehicle parts manufacturing (not elsewhere classified)

28290

Transport equipment manufacturing (not elsewhere classified)

235
Shipbuilding

28210

Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)

237
Boatbuilding

28220

Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)

241
Machinery and equipment manufacturing (lower–medium-risk group)

28630

Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)

28640

Machine tool and parts manufacturing

28650

Lifting and material-handling equipment manufacturing

28660

Pump and compressor manufacturing

28670

Fixed space heating, cooling, and ventilation equipment manufacturing

29220

Metal furniture manufacturing

243
Machinery and equipment manufacturing (medium-risk group)

28120

Motor vehicle body and trailer manufacturing

28230

Railway rolling stock manufacturing and repair services

28610

Agricultural machinery and equipment manufacturing

28620

Mining and construction machinery manufacturing

28690

Machinery and equipment manufacturing (not elsewhere classified)

78621

Labour supply services (on-hired staff—non-office work—including up to 30% office work)

251
Manufacturing (low-risk group)

24300

Reproduction of recorded media

28310

Photographic, optical, and ophthalmic equipment manufacturing

28320

Medical and surgical equipment and prosthetics manufacturing

28390

Professional and scientific equipment manufacturing (not elsewhere classified)

28410

Computer and electronic office equipment manufacturing

28420

Communications equipment manufacturing

29410

Jewellery and silverware manufacturing

253
Furniture and other manufacturing

29210

Wooden furniture and upholstered seat manufacturing

29230

Mattress manufacturing

29290

Furniture manufacturing (not elsewhere classified)

29420

Toy, sporting, and recreational product manufacturing

29490

Manufacturing (not elsewhere classified)

261
Electricity generation and supply

36102

On-selling electricity and electricity market operation

36103

Energy and services utilities operation (excluding construction, maintenance, and plant operation)

36110

Fossil fuel electricity generation

36120

Hydroelectricity generation

36130

Electricity generation (not elsewhere classified)

271
Non-electricity utilities and network infrastructure

36101

Electricity line-system operation

36200

Gas supply

37010

Water supply

37020

Sewerage and drainage services

41221

Utility network construction and maintenance services

291
Waste services

96340

Waste treatment and disposal services

96350

Solid waste collection services

96370

Waste remediation and materials recovery services

96380

Waste collection services (not elsewhere classified)

301
Other building construction

41120

Residential building construction (not elsewhere classified)

41130

Non-residential building construction

303
House construction

41110

House construction

311
Road and bridge construction

41210

Road and bridge construction

313
Heavy and civil engineering construction

41220

Heavy and civil engineering construction (not elsewhere classified)

315
Land development services

41222

Land development and subdivision

42100

Site preparation services

320
Agricultural, plumbing, and homeware goods wholesaling

45190

Agricultural product wholesaling (not elsewhere classified)

45391

Plumbing goods wholesaling

47320

Furniture and floor-coverings wholesaling

47390

Kitchenware and diningware wholesaling

321
Electrical services

42320

Electrical services (including telecommunication services within buildings)

322
Heating, ventilation, and alarm services

42330

Air conditioning and heating services

42341

Fire and security alarm installation services

323
Plumbing and building completion services

42310

Plumbing services

42592

Building completion services—all trades subcontracted

324
Painting and decorating services

42440

Painting and decorating services

326
Construction and building trade services

42101

Hire of construction machinery and cranes with operator

42210

Concreting services

42342

Building installation services (not elsewhere classified)

42410

Plastering and ceiling services

42420

Carpentry services

42430

Tiling and carpeting services

42450

Glazing services

42510

Landscape construction services

42590

Construction services (not elsewhere classified)

95250

Gardening and turf management services

328
Structural trade services

42220

Bricklaying services

42230

Roofing services

42240

Structural steel erection services

331
Petroleum product and specialty wholesaling

45210

Petroleum product wholesaling (including product ownership to retail point-of-sale)

46120

Professional and scientific goods wholesaling

46130

Computer and computer peripherals wholesaling

46160

Telecommunication goods wholesaling

47920

Jewellery and watch wholesaling

47930

Toy and sporting goods wholesaling

47991

Wholesaling—commission-based or excluding storage and handling of goods

333
Grocery and produce wholesaling

45120

Cereal grain wholesaling

47150

Fruit and vegetable wholesaling

47190

Grocery wholesaling (not elsewhere classified)

47191

Grocery wholesaling—multiple product ranges

341
Electrical and electronic goods wholesaling

46150

Electrical and electronic goods wholesaling (not elsewhere classified)

343
Specialised machinery and equipment wholesaling

46190

Food and other specialised industrial machinery and equipment wholesaling

345
Hardware goods wholesaling

45390

Hardware goods wholesaling (not elsewhere classified)

351
Vehicle and machinery wholesaling

46110

Agricultural and construction machinery wholesaling

46220

Commercial vehicle wholesaling

361
Fish, meats, and dairy produce wholesaling

47110

Meat, poultry, and smallgoods wholesaling

47130

Dairy produce wholesaling

47140

Fish and seafood wholesaling

371
Wholesale trade (low-risk group)

45111

Wool wholesaling

45230

Industrial and agricultural chemical product wholesaling

46210

Car wholesaling

47170

Liquor and tobacco product wholesaling

47210

Textile product wholesaling

47220

Clothing and footwear wholesaling

47940

Book and magazine wholesaling

47950

Paper product wholesaling

47960

Pharmaceutical and toiletry goods wholesaling

373
Other wholesaling and support services

47990

Wholesaling (not elsewhere classified)

391
Car retailing

53110

Car retailing (including associated vehicle servicing)

393
Motor trade wholesaling and retailing

46221

Trailer and motor vehicle wholesaling (not elsewhere classified)

46230

Motor vehicle new-part wholesaling

52450

Marine equipment retailing

53120

Motor cycle retailing (including associated vehicle servicing)

53130

Trailer and motor vehicle retailing (not elsewhere classified)

53140

Motor vehicle parts retailing

53210

Petroleum fuel retailing (including associated vehicle servicing)

395
Motor trade services

46240

Motor vehicle dismantling and used-part wholesaling

53240

Tyre retailing

411
Food retailing

21640

Bakery product manufacturing (non-factory-based)

51100

Supermarket and grocery stores

51210

Fresh meat, fish, and poultry retailing

51220

Fruit and vegetable retailing

51230

Liquor retailing

51290

Specialised food retailing (not elsewhere classified)

420
Pharmacies and associated retailing

52510

Pharmaceutical, cosmetic, and toiletry goods retailing

95220

Photographic film processing

422
Clothing and footwear retailing

52210

Clothing retailing

52220

Footwear retailing

424
Retail trade (low-risk group)

52350

Entertainment media retailing

52410

Sport and camping equipment retailing

52430

Newspaper and book retailing

52460

Stationery goods retailing

52540

Flower retailing

52550

Watch and jewellery retailing

52560

Personal accessories retailing (not elsewhere classified)

52591

Craft and gift retailing (not elsewhere classified)

71111

Retail postal services

95110

Video and other electronic media rental and hiring

426
Retail trade (low–medium-risk group)

52100

Department stores

52331

Houseware retailing

52340

Electrical, electronic, and gas appliance retailing

52341

Computer and computer peripherals retailing

52342

Electrical and electronic goods retailing (not elsewhere classified)

52420

Toy and game retailing

52590

Store-based retailing (not elsewhere classified)

52595

Non-store retailing

52597

Retail commission-based buying or selling (or both)

428
Store and non-store retailing

52230

Manchester and textile goods retailing (not elsewhere classified)

52310

Furniture retailing

52320

Floor-covering retailing

52330

Hardware and building supplies retailing

52520

Antique and used goods retailing

52530

Garden supplies retailing

441
Hospitality services

57100

Accommodation

57200

Pubs, taverns, and bars

57400

Clubs (hospitality)

451
Catering and meal services

51250

Takeaway food services

51270

Catering services

57300

Cafes and restaurants

461
Road passenger and rail transport

61210

Interurban and rural bus transport

61220

Urban bus transport

61230

Taxi and road transport (not elsewhere classified)

62000

Rail freight transport

62100

Rail passenger transport

463
Road freight transport

61100

Road freight transport

491
Air transport and support services

64010

Air transport under Civil Aviation Rules Part 121, 125, or 129

66300

Airport operations and air transport support services (not elsewhere classified)

493
Air operations (higher-risk group)

02130

Air operations under Civil Aviation Rules Part 137

64040

Air operations under Civil Aviation Rules Part 133 or 135

64050

Air operations under Civil Aviation Rules Part 101, 103, 104, 105, or 106

501
Water and scenic transport

63010

Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)

63020

Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)

63030

Inland water transport (except passenger-only)

63031

Water passenger transport (river, lake, or harbour)

66230

Port and water transport terminal operations

66290

Water transport support services (not elsewhere classified)

66500

Scenic and sightseeing transport (excluding aviation)

511
Postal and courier services

71110

Postal services

71120

Courier pick-up and delivery services

521
Travel, customs, and shipping agency services

66410

Travel agency and tour arrangement services

66440

Customs and shipping agency services (excluding handling of goods)

523
Other transport and transport services

65090

Transport (not elsewhere classified)

66190

Transport support services (not elsewhere classified)

66420

Freight-forwarding services

525
Stevedoring

66210

Stevedoring services

531
Warehousing and storage

67010

Grain storage services

67090

Warehousing and storage services (not elsewhere classified)

541
Publishing

24211

Newspaper publishing

24221

Magazine and other periodical publishing

24230

Book publishing

24231

Publishing (not elsewhere classified) (except software, music, and Internet)

24232

Internet publishing and broadcasting

24233

Directory and mailing-list publishing

24234

Music publishing

24235

Software publishing

581
Communications and information services

71200

Wired telecommunications network operation

71210

Wireless telecommunications network operation (not elsewhere classified)

71230

Telecommunications services (not elsewhere classified)

71240

Internet service providers and web-search portals

78310

Data processing and web-hosting services

78320

Electronic information storage services

92110

Information services (not elsewhere classified)

621
Finance, insurance, and statistical services

73100

Central banking

73210

Banking

73220

Building society operation

73230

Credit union operation

73290

Depository financial intermediation (not elsewhere classified)

73300

Non-depository financing

73400

Financial asset investing

74110

Life insurance

74120

Superannuation funds

74210

Health insurance

74220

General insurance

75110

Financial asset broking services

75190

Auxiliary finance and investment services (not elsewhere classified)

75200

Auxiliary insurance services

78530

Market research and statistical services

641
Financial and rental services

77301

Holder investor farms and livestock

77410

Passenger car and minibus rental and hiring

95190

Goods and equipment rental and hiring (not elsewhere classified)

661
Transport and machinery rental services

77420

Motor vehicle and transport equipment rental and hiring (not elsewhere classified)

77430

Heavy machinery and scaffolding rental and hiring

671
Real estate services

77200

Real estate services

77300

Non-financial assets leasing and investment

673
Property development and operation

77110

Residential property operators and developers (excluding construction)

77120

Non-residential property operators and developers (excluding construction)

691
Advertising and photographic services

78510

Advertising services

95230

Professional photographic services

693
Design and engineering services

78210

Architectural services

78220

Surveying and mapping services

78230

Engineering design and engineering consulting services

78520

Specialised design services (not elsewhere classified)

91111

Post-production services and other motion picture and video activities (not elsewhere classified)

695
Scientific research services

78100

Scientific research services

697
Scientific and veterinary services

78290

Scientific testing and analysis services

78291

Professional, scientific, and technical services (not elsewhere classified)

86400

Veterinary services

701
Computer services

78340

Computer systems design and related services

720
Legal services

78410

Legal services

721
Accounting services

78420

Accounting services

723
Management and consulting services

78550

Management advice and related consulting services

78560

Corporate head office management services

724
Business support services

61231

Taxi and other vehicle scheduling operations

78610

Employment placement and recruitment services (no on-hired staff)

78620

Labour supply services (on-hired staff—office workers only)

78630

Document preparation services

78691

Credit reporting and debt collection services

78692

Call centre operation

84700

Educational support services

726
Administrative services

78540

Office administrative services

78693

Administrative services (not elsewhere classified)

728
Labour supply services (medium-risk group)

78622

Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)

751
Government administration

81110

Central government administration (not elsewhere classified)

81300

Foreign government representation

753
Local government, public order, and regulatory services

81130

Local government administration (not elsewhere classified)

96360

Public order and safety services (not elsewhere classified)

96400

Regulatory services (licensing and inspection) (not elsewhere classified)

755
Justice

81200

Justice

87292

Parole or probationary services

761
Defence

82000

Defence

771
Police services

96310

Police services

773
Inspection, investigation, and security services

21111

Meat and food inspection services

78640

Investigation and security services

775
Corrective services

96320

Correctional and detention services

777
Fire and emergency services

96330

Fire protection and other emergency services (except Police and ambulance services)

801
Primary and secondary education

84210

Primary education

84220

Secondary education

84230

Combined primary and secondary education

84240

Special-school education

811
Tertiary education

84310

Higher education (undergraduate and postgraduate courses)

84320

Technical and vocational education and training

821
Community and arts education

84400

Adult, community, and other education (not elsewhere classified)

84600

Arts education

841
Hospital and midwifery services

86110

Hospitals (except psychiatric hospitals)

86120

Psychiatric hospitals and psychiatric services (not elsewhere classified)

86132

Midwifery services

851
Medical and optical services

86210

General practice medical services

86220

Specialist medical services

86320

Optometry and optical dispensing

853
Dental services

86230

Dental services

855
Health and community services

86310

Pathology and diagnostic imaging services

86340

Community health centre operation

86350

Physiotherapy services

86360

Chiropractic and osteopathic services

86390

Allied health services (not elsewhere classified)

86391

Health care services (not elsewhere classified)

87222

Residential refuge operation

861
Preschool education and child care

84100

Preschool education

87100

Child care services

863
Medical and social support services

86131

Labour supply services (nursing, medical, and dental)

87290

Social assistance services (not elsewhere classified)

865
Aged and residential care and ambulance services

86130

Aged care residential services

86330

Ambulance services

87210

Retirement village operation (without rest home or hospital facilities)

87211

Retirement village operation (with rest home or hospital facilities)

87220

Residential care services (not elsewhere classified)

901
Entertainment broadcasting and distribution

91120

Motion picture and video distribution

91210

Radio broadcasting

91220

Free-to-air television broadcasting

91230

Cable and other subscription programming

92100

Libraries and archives

903
Entertainment and performing arts

91110

Motion picture and video production

91130

Motion picture exhibition

92410

Performing arts operation

92420

Creative artists, musicians, writers, and performers

92510

Music and other sound recording activities (not elsewhere classified)

92520

Performing arts venue operation

93220

Casino operation

911
Sporting and recreational activities (lower-risk group)

93111

Horse and dog racing administration and track operation

93120

Sports and physical recreation venues, grounds, and facilities operation

93130

Health and fitness centres and gymnasia operation

93171

Sport and physical recreation—community rugby league

93184

Sport and physical recreation—softball or baseball

93185

Sport and physical recreation—squash or badminton

93186

Sport and physical recreation—swimming

93187

Sport and physical recreation—tennis

93188

Sport and physical recreation—water skiing

93190

Sport and physical recreation—community (not elsewhere classified)

93192

Sport and physical recreation—boating or yachting

93193

Sport and physical recreation—cycling

93195

Sport and physical recreation—golf

93300

Amusement parks and centres operation

93400

Amusement and other recreation activities (not elsewhere classified)

913
Recreational facilities operation

92310

Zoological and botanic gardens operation

92390

Nature reserve and conservation park operation

915
Sporting and recreational activities (medium-risk group)

84500

Sports and physical recreation instruction

93112

Dog racing activities

93170

Sport and physical recreation—community rugby

93182

Sport and physical recreation—snow skiing

93199

Sport and physical recreation—netball

917
Equine and sporting activities (medium–high-risk group)

01520

Horse farming and horse agistment

93113

Horse racing activities—harness racing

93115

Horse racing activities—harness racing—drivers

93174

Sport and physical recreation—community cricket

93194

Sport and physical recreation—professional cricket

93198

Sport and physical recreation—motor racing

919
Equine and sporting activities (high-risk group)

93110

Horse racing activities—thoroughbred and other (not elsewhere classified)

93114

Horse racing activities—thoroughbred racing—jockeys

93175

Sport and physical recreation—professional sport (not elsewhere classified)

93180

Sport and physical recreation—professional rugby

93181

Sport and physical recreation—professional rugby league

93196

Sporting and recreational equine activities (not elsewhere classified)

93197

Sport and physical recreation—motor cycling

921
Museums and gambling activities

92200

Museum operation

93210

Lottery operation

93290

Gambling activities (not elsewhere classified)

941
Repair and maintenance (low-risk group)

52620

Clothing and footwear repair

52690

Repair and maintenance (not elsewhere classified)

78330

Electronic (except domestic appliance) and precision equipment repair and maintenance

943
Repair and maintenance (medium-risk group)

28680

Machinery and equipment repair and maintenance (not elsewhere classified)

52610

Domestic appliance repair and maintenance

53220

Automotive electrical services

53230

Automotive body, paint, and interior repair and maintenance

53290

Automotive repair and maintenance (not elsewhere classified)

945
Facilities maintenance and management

78650

Pest control services (except agricultural and forestry)

78660

Cleaning services and facilities management (not elsewhere classified)

951
Business and community organisations

96100

Religious organisations and services

96210

Business and professional association services

96220

Labour association services

96290

Interest group services (not elsewhere classified)

953
Personal and community activities

66110

Parking services

95240

Funeral, crematorium, and cemetery services

95260

Hairdressing and beauty services

95270

Diet and weight-reduction centre operation

95290

Personal services (not elsewhere classified)

95300

Brothel-keeping, massage parlour, and prostitution services

96291

Community-based, multi-functional activities (not elsewhere classified)

97000

Private households employing staff

955
Laundries and dry cleaners

95210

Laundry and dry-cleaning services

Michael Webster,Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 1 April 2016, revoke and replace the Accident Compensation (Experience Rating) Regulations 2015 (the 2015 regulations). Experience rating adjusts the amount of a person’s work account levy in line with the accident compensation claims attributable to the person that are payable from the work account and that qualify for experience rating. These regulations relate to levies payable for the 2016/17 year, and are based on a 3-year experience period that comprises the 2012/13, 2013/14, and 2014/15 tax years.
The classification units in each of the years that form the experience period are set out in Schedules 2 to 4. These schedules are aligned to the current year’s levy risk groups.

In these regulations—

Schedule 1 is new. It sets out the classification units and levy risk groups that will apply in the 2016/17 levy year:
Schedule 2 is also new. It sets out the classification units that applied in the 2014/15 levy year, grouped into the levy risk groups that will apply in the 2016/17 levy year:
Schedule 3 sets out the classification units that applied in the 2013/14 levy year. It is the same as Schedule 2 of the 2015 regulations, but has been updated to group classification units into the levy risk groups that will apply in the 2016/17 levy year:
Schedule 4 sets out the classification units that applied in the 2012/13 levy year. It is the same as Schedule 3 of the 2015 regulations, but has been updated to group classification units into the levy risk groups that will apply in the 2016/17 levy year.

The main changes that have been made to the schedules, compared with the 2015 regulations, are—

CU21795 (Potato crisps and corn crisps manufacturing) is moved from levy risk group 110 (Sugar, confectionery, and crisps manufacturing, and packaging), to levy risk group 121 (Beverage and tobacco product manufacturing, which is renamed Beverage, tobacco, and snack manufacturing):
CU21130 (Cured meat and smallgoods manufacturing) is moved from levy risk group 112 (Primary produce processing and manufacturing) to levy risk group 117 (Seafood, poultry, and grain product manufacturing, which is renamed Seafood, meat, and grain product manufacturing):
CU93185 (Sport and physical recreation—squash or badminton) is moved from levy risk group 915 (Sporting and recreational activities (medium-risk group)) to levy risk group 911 (Sporting and recreational activities (lower-risk group)):
Levy risk groups 110 and 112 are merged into 1 levy risk group: 110 Dairy, sugar, and confectionery manufacturing, and packaging.

Regulatory impact statement

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

A copy of this regulatory impact statement can be found at—

http://www.mbie.govt.nz/publications-research/publications/employment-and-skills/2016-17%20ACC%20Levies%20RIS.pdf
http://www.treasury.govt.nz/publications/informationreleases/ris

Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 25 February 2016.
These regulations are administered by the Ministry of Business, Innovation, and Employment.