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.