2015/38

Accident Compensation (Experience Rating) Regulations 2015

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 23rd day of February 2015
Present:The Right Hon John Key presiding in Council

Pursuant to sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC made after complying with the consultation requirements of sections 330 and 331 of that Act, makes the following regulations.

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 2013 to 31 March 2014
Schedule 3
Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013
Schedule 4
Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012

Regulations

1 Title

These regulations are the Accident Compensation (Experience Rating) Regulations 2015.

2 Commencement

These regulations come into force on 1 April 2015.

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, ie, an employer, a private domestic worker, a self-employed person, or a shareholder-employee, must pay.
(3) The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employer's current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.
(4) An adjustment under the system is in addition to an 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 involving the death of a current or former employee of the employer or the death of the private domestic worker or the self-employed person or the shareholder-employee.
(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 2015 and ending on 31 March 2016.

Terms used

6 Interpretation

In these regulations, unless the context otherwise requires,—
Act means the Accident Compensation Act 2001
applicable levy year means the 2015–16 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 2015 and ending with the close of 31 March 2016, means the period consisting of—
(a) the tax year starting on 1 April 2013 and ending with the close of 31 March 2014; and
(b) the tax year starting on 1 April 2012 and ending with the close of 31 March 2013; and
(c) the tax year starting on 1 April 2011 and ending with the close of 31 March 2012

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 2013 and ending with the close of 31 March 2014, $28,080:
(b) for the tax year starting on 1 April 2012 and ending with the close of 31 March 2013, $27,040:
(c) for the tax year starting on 1 April 2011 and ending with the close of 31 March 2012, $26,520

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) mental injury suffered by a person in the circumstances described in section 21; or
(ii) personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or
(iii) 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 involving the death of a current or former employee of the employer or the death of the private domestic worker:

(b) earnings means the total of the levy payer's liable earnings in the experience period.

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

(17) In the formula in subclause (16),—

(a) claims and deaths means the sum of—
(i) the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and
(ii) the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period involving the death of a current or former employee of an employer or the death of a private domestic worker:

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

Risk management component: when result of calculation must be disregarded

(18) If the risk management component calculated using the formula in subclauses (12) to (17) is greater than 0.60, 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 2014 (LI 2014/73) are revoked.
(2) Despite subclause (1), the Accident Compensation (Experience Rating) Regulations 2014 continue to apply as if they had not been revoked to the levy year starting on 1 April 2014 and ending on 31 March 2015.
(3) The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 and the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 continue to apply for the purposes of these regulations, the Accident Compensation (Experience Rating) Regulations 2011, the Accident Compensation (Experience Rating) Regulations 2013, and the Accident Compensation (Experience Rating) Regulations 2014.

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
Sugar, confectionery, and crisps manufacturing and packaging
 
21710
 
Sugar manufacturing

 
 
21720
 
Confectionery manufacturing

 
 
21795
 
Potato crisps and corn crisps manufacturing

 
 
 
78670
 
Packaging services

112
Primary produce processing and manufacturing
 
21130
 
Cured meat and smallgoods manufacturing

 
 
 
21210
 
Milk and cream processing

 
 
 
21220
 
Ice cream manufacturing

 
 
 
21290
 
Cheese and other dairy product manufacturing (not elsewhere classified)

113
Bread and baking ingredients manufacturing
 
21520
 
Cereal, pasta, and baking-mix manufacturing

 
 
 
21610
 
Bread manufacturing (factory-based)

114
Food and animal feeds manufacturing
 
21620
 
Cake and pastry manufacturing (factory-based)

 
 
 
21630
 
Biscuit manufacturing (factory-based)

 
 
 
21740
 
Prepared animal and bird feed manufacturing

 
 
 
21790
 
Food product manufacturing (not elsewhere classified)

116
Fruit, vegetable, and oil processing
 
21300
 
Fruit and vegetable processing

 
 
21400
 
Oil and fat manufacturing

117
Seafood, poultry, and grain product manufacturing
 
21120
 
Poultry processing

 
 
21510
 
Grain mill product manufacturing

 
 
 
21730
 
Seafood processing (other than on-board vessels)

119
Meat processing
 
21110
 
Meat processing

121
Beverage and tobacco product manufacturing
 
21810
 
Soft drink, cordial, and syrup manufacturing

 
 
 
21820
 
Beer manufacturing

 
 
 
21830
 
Wine and alcoholic beverage manufacturing (not elsewhere classified)

 
 
 
21840
 
Spirit manufacturing

 
 
 
21900
 
Cigarette and tobacco product manufacturing

131
Textile and rubber product manufacturing
 
22210
 
Cut and sewn textile product manufacturing

 
 
 
22290
 
Textile finishing and textile product manufacturing (not elsewhere classified)

 
 
 
22390
 
Knitted product manufacturing

 
 
 
22420
 
Clothing manufacturing

 
 
 
22500
 
Footwear manufacturing

 
 
 
22620
 
Leather and leather substitute goods manufacturing

 
 
 
25510
 
Tyre manufacturing

 
 
 
25590
 
Natural rubber product manufacturing

133
Textile and textile product manufacturing
 
22120
 
Synthetic textile manufacturing

 
 
22140
 
Natural textile manufacturing

 
 
 
22220
 
Textile floor-covering manufacturing

 
 
 
22230
 
Rope, cordage, and twine manufacturing

135
Skin and hide processing
 
22110
 
Wool scouring

 
 
 
22611
 
Leather tanning, fellmongery, and fur dressing

141
Wood products manufacturing and dealing
 
23210
 
Veneer and plywood manufacturing

 
 
 
23230
 
Wooden structural fittings and components manufacturing

 
 
 
23290
 
Wood product manufacturing (not elsewhere classified)

 
 
 
29190
 
Prefabricated wooden building manufacturing

 
 
 
45310
 
Timber wholesaling

 
 
 
52592
 
Firewood, coal, and coke retailing

143
Timber processing
 
23110
 
Log sawmilling

 
 
 
23120
 
Wood chipping

 
 
 
23130
 
Timber resawing and dressing

151
Paper and paper product manufacturing
 
23310
 
Pulp, paper, and paperboard manufacturing

 
 
 
23330
 
Corrugated paperboard and paperboard container manufacturing

 
 
 
23340
 
Paper bag and sack manufacturing

 
 
 
24110
 
Paper stationery manufacturing

153
Paper product and wood panel manufacturing
 
23220
 
Reconstituted wood product manufacturing

 
 
 
23390
 
Converted paper product manufacturing (not elsewhere classified)

 
 
 
23391
 
Sanitary paper product manufacturing

161
Printing and associated services
 
24120
 
Printing

 
 
24130
 
Printing support services

171
Petroleum, gas, and inorganic chemical products
 
12000
 
Oil and gas extraction

 
 
25100
 
Petroleum refining and petroleum fuel manufacturing

 
 
 
25320
 
Industrial gas manufacturing

 
 
 
25350
 
Basic inorganic chemical manufacturing

 
 
 
65010
 
Pipeline transport

173
Petroleum and chemical products (medium-risk group)
 
25200
 
Petroleum and coal product manufacturing (not elsewhere classified)

 
 
 
25310
 
Fertiliser manufacturing

 
 
 
25330
 
Synthetic resin and synthetic rubber manufacturing

 
 
 
25360
 
Basic polymer manufacturing (not elsewhere classified)

181
Organic chemicals and chemical products
 
25340
 
Basic organic chemical manufacturing

 
 
 
25410
 
Explosives manufacturing

 
 
 
25420
 
Paint and coatings manufacturing

 
 
 
25490
 
Basic chemical product manufacturing (not elsewhere classified)

 
 
 
25491
 
Adhesive manufacturing

183
Pharmaceutical and chemical product manufacturing
 
25430
 
Human pharmaceutical and medicinal product manufacturing

 
 
 
25431
 
Veterinary pharmaceutical and medicinal product manufacturing

 
 
 
25440
 
Pesticide manufacturing

 
 
 
25450
 
Cleaning compound manufacturing

 
 
 
25460
 
Cosmetic and toiletry preparation manufacturing

191
Plastic products
 
25610
 
Rigid and semi-rigid polymer product manufacturing

 
 
 
25630
 
Polymer film and sheet packaging material manufacturing

 
 
 
25650
 
Polymer foam product manufacturing

 
 
 
25661
 
Polymer product manufacturing (not elsewhere classified)

201
Ceramic, glass, and non-metallic products
 
26100
 
Glass and glass product manufacturing

 
 
26210
 
Clay brick manufacturing

 
 
 
26310
 
Cement and lime manufacturing

 
 
 
26320
 
Plaster and gypsum product manufacturing

 
 
 
26350
 
Concrete product manufacturing

 
 
 
26400
 
Non-metallic mineral product manufacturing (not elsewhere classified)

203
Mineral products
 
26290
 
Ceramic product manufacturing (not elsewhere classified)

 
 
 
26330
 
Ready-mixed concrete manufacturing

211
Non-ferrous metals and products manufacturing
 
27210
 
Alumina production

 
 
27220
 
Aluminium smelting

 
 
 
27230
 
Copper, silver, lead, and zinc smelting and refining

 
 
 
27290
 
Basic non-ferrous metal manufacturing (not elsewhere classified)

 
 
 
27320
 
Basic non-ferrous metal product manufacturing (not elsewhere classified)

 
 
 
27330
 
Non-ferrous metal casting and forging

 
 
 
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 less than 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

 
 
 
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

 
 
 
93185
 
Sport and physical recreation—squash or badminton

 
 
 
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 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
Sugar, confectionery and crisps manufacturing, and packaging
 
21710
 
Sugar manufacturing

 
 
21720
 
Confectionery manufacturing

 
 
21795
 
Potato crisps and corn crisps manufacturing

 
 
 
78670
 
Packaging services

112
Primary produce processing and manufacturing
 
21130
 
Cured meat and smallgoods manufacturing

 
 
21210
 
Milk and cream processing

 
 
 
21220
 
Ice cream manufacturing

 
 
 
21290
 
Cheese and other dairy product manufacturing (not elsewhere classified)

113
Bread and baking ingredients manufacturing
 
21520
 
Cereal, pasta, and baking-mix manufacturing

 
 
21610
 
Bread manufacturing (factory-based)

114
Food and animal feeds manufacturing
 
21620
 
Cake and pastry manufacturing (factory-based)

 
 
 
21630
 
Biscuit manufacturing (factory-based)

 
 
 
21740
 
Prepared animal and bird feed manufacturing

 
 
 
21790
 
Food product manufacturing (not elsewhere classified)

116
Fruit, vegetable, and oil processing
 
21300
 
Fruit and vegetable processing

 
 
21400
 
Oil and fat manufacturing

117
Seafood, poultry and grain product manufacturing
 
21120
 
Poultry processing

 
 
21510
 
Grain mill product manufacturing

 
 
 
21730
 
Seafood processing (other than on board vessels)

119
Meat processing
 
21110
 
Meat processing

121
Beverage and tobacco product manufacturing
 
21810
 
Soft drink, cordial, and syrup manufacturing

 
 
 
21820
 
Beer manufacturing

 
 
 
21830
 
Wine and alcoholic beverage manufacturing (not elsewhere classified)

 
 
 
21840
 
Spirit manufacturing

 
 
 
21900
 
Cigarette and tobacco product manufacturing

131
Textile and rubber product manufacturing
 
22210
 
Cut and sewn textile product manufacturing

 
 
 
22290
 
Textile finishing and textile product manufacturing (not elsewhere classified)

 
 
 
22390
 
Knitted product manufacturing

 
 
 
22420
 
Clothing manufacturing

 
 
 
22500
 
Footwear manufacturing

 
 
 
22620
 
Leather and leather substitute goods manufacturing

 
 
 
25510
 
Tyre manufacturing

 
 
 
25590
 
Natural rubber product manufacturing

133
Textile and textile product manufacturing
 
22120
 
Synthetic textile manufacturing

 
 
22140
 
Natural textile manufacturing

 
 
 
22220
 
Textile floor-covering manufacturing

 
 
 
22230
 
Rope, cordage, and twine manufacturing

135
Skin and hide processing
 
22110
 
Wool scouring

 
 
22611
 
Leather tanning, fellmongery, and fur dressing

141
Wood products manufacturing and dealing
 
23210
 
Veneer and plywood manufacturing

 
 
23230
 
Wooden structural fittings and components manufacturing

 
 
 
23290
 
Wood product manufacturing (not elsewhere classified)

 
 
 
29190
 
Prefabricated wooden building manufacturing

 
 
 
45310
 
Timber wholesaling

 
 
 
52592
 
Firewood, coal, and coke retailing

143
Timber processing
 
23110
 
Log sawmilling

 
 
 
23120
 
Wood chipping

 
 
 
23130
 
Timber resawing and dressing

151
Paper and paper product manufacturing
 
23310
 
Pulp, paper, and paperboard manufacturing

 
 
 
23330
 
Corrugated paperboard and paperboard container manufacturing

 
 
 
23340
 
Paper bag and sack manufacturing

 
 
 
24110
 
Paper stationery manufacturing

153
Paper product and wood panel manufacturing
 
23220
 
Reconstituted wood product manufacturing

 
 
 
23390
 
Converted paper product manufacturing (not elsewhere classified)

 
 
 
23391
 
Sanitary paper product manufacturing

161
Printing and associated services
 
24120
 
Printing

 
 
24130
 
Printing support services

171
Petroleum, gas and inorganic chemical products
 
12000
 
Oil and gas extraction

 
 
25100
 
Petroleum refining and petroleum fuel manufacturing

 
 
 
25320
 
Industrial gas manufacturing

 
 
 
25350
 
Basic inorganic chemical manufacturing

 
 
 
65010
 
Pipeline transport

173
Petroleum and chemical products (medium-risk group)
 
25200
 
Petroleum and coal product manufacturing (not elsewhere classified)

 
 
 
25310
 
Fertiliser manufacturing

 
 
 
25330
 
Synthetic resin and synthetic rubber manufacturing

 
 
 
25360
 
Basic polymer manufacturing (not elsewhere classified)

181
Organic chemicals and chemical products
 
25340
 
Basic organic chemical manufacturing

 
 
25410
 
Explosives manufacturing

 
 
 
25420
 
Paint and coatings manufacturing

 
 
 
25490
 
Basic chemical product manufacturing (not elsewhere classified)

 
 
 
25491
 
Adhesive manufacturing

183
Pharmaceutical and chemical product manufacturing
 
25430
 
Human pharmaceutical and medicinal product manufacturing

 
 
25431
 
Veterinary pharmaceutical and medicinal product manufacturing

 
 
 
25440
 
Pesticide manufacturing

 
 
 
25450
 
Cleaning compound manufacturing

 
 
 
25460
 
Cosmetic and toiletry preparation manufacturing

191
Plastic products
 
25610
 
Rigid and semi-rigid polymer product manufacturing

 
 
 
25630
 
Polymer film and sheet packaging material manufacturing

 
 
 
25650
 
Polymer foam product manufacturing

 
 
 
25661
 
Polymer product manufacturing (not elsewhere classified)

201
Ceramic, glass and non-metallic products
 
26100
 
Glass and glass product manufacturing

 
 
26210
 
Clay brick manufacturing

 
 
 
26310
 
Cement and lime manufacturing

 
 
 
26320
 
Plaster and gypsum product manufacturing

 
 
 
26350
 
Concrete product manufacturing

 
 
 
26400
 
Non-metallic mineral product manufacturing (not elsewhere classified)

203
Mineral products
 
26290
 
Ceramic product manufacturing (not elsewhere classified)

 
 
 
26330
 
Ready-mixed concrete manufacturing

211
Non-ferrous metals and products manufacturing
 
27210
 
Alumina production

 
 
27220
 
Aluminium smelting

 
 
 
27230
 
Copper, silver, lead, and zinc smelting and refining

 
 
 
27290
 
Basic non-ferrous metal manufacturing (not elsewhere classified)

 
 
 
27320
 
Basic non-ferrous metal product manufacturing (not elsewhere classified)

 
 
 
27330
 
Non-ferrous metal casting and forging

 
 
 
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

 
 
 
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

 
 
 
93185
 
Sport and physical recreation—squash or badminton

 
 
 
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 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
Sugar, confectionery, and crisps manufacturing and packaging
 
21710
 
Sugar manufacturing

 
 
21720
 
Confectionery manufacturing

 
 
 
21795
 
Potato crisps and corn crisps manufacturing

 
 
 
78670
 
Packaging services

112
Primary produce processing and manufacturing
 
21130
 
Cured meat and smallgoods manufacturing

 
 
 
21210
 
Milk and cream processing

 
 
 
21220
 
Ice cream manufacturing

 
 
 
21290
 
Cheese and other dairy product manufacturing (not elsewhere classified)

113
Bread and baking ingredients manufacturing
 
21520
 
Cereal, pasta, and baking-mix manufacturing

 
 
 
21610
 
Bread manufacturing (factory-based)

114
Food and animal feeds manufacturing
 
21620
 
Cake and pastry manufacturing (factory-based)

 
 
 
21630
 
Biscuit manufacturing (factory-based)

 
 
 
21740
 
Prepared animal and bird feed manufacturing

 
 
 
21790
 
Food product manufacturing (not elsewhere classified)

116
Fruit, vegetable, and oil processing
 
21300
 
Fruit and vegetable processing

 
 
21400
 
Oil and fat manufacturing

117
Seafood, poultry, and grain product manufacturing
 
21120
 
Poultry processing

 
 
21510
 
Grain mill product manufacturing

 
 
 
21730
 
Seafood processing (other than on-board vessels)

119
Meat processing
 
21110
 
Meat processing

121
Beverage and tobacco product manufacturing
 
21810
 
Soft drink, cordial, and syrup manufacturing

 
 
 
21820
 
Beer manufacturing

 
 
 
21830
 
Wine and alcoholic beverage manufacturing (not elsewhere classified)

 
 
 
21840
 
Spirit manufacturing

 
 
 
21900
 
Cigarette and tobacco product manufacturing

131
Textile and rubber product manufacturing
 
22210
 
Cut and sewn textile product manufacturing

 
 
 
22290
 
Textile finishing and textile product manufacturing (not elsewhere classified)

 
 
 
22390
 
Knitted product manufacturing

 
 
 
22420
 
Clothing manufacturing

 
 
 
22500
 
Footwear manufacturing

 
 
 
22620
 
Leather and leather substitute goods manufacturing

 
 
 
25510
 
Tyre manufacturing

 
 
 
25590
 
Natural rubber product manufacturing

133
Textile and textile product manufacturing
 
22120
 
Synthetic textile manufacturing

 
 
22140
 
Natural textile manufacturing

 
 
 
22220
 
Textile floor-covering manufacturing

 
 
 
22230
 
Rope, cordage, and twine manufacturing

135
Skin and hide processing
 
22110
 
Wool scouring

 
 
 
22611
 
Leather tanning, fellmongery, and fur dressing

141
Wood products manufacturing and dealing
 
23210
 
Veneer and plywood manufacturing

 
 
 
23230
 
Wooden structural fittings and components manufacturing

 
 
 
23290
 
Wood product manufacturing (not elsewhere classified)

 
 
 
29190
 
Prefabricated wooden building manufacturing

 
 
 
45310
 
Timber wholesaling

 
 
 
52592
 
Firewood, coal, and coke retailing

143
Timber processing
 
23110
 
Log sawmilling

 
 
 
23120
 
Wood chipping

 
 
 
23130
 
Timber resawing and dressing

151
Paper and paper product manufacturing
 
23310
 
Pulp, paper, and paperboard manufacturing

 
 
 
23330
 
Corrugated paperboard and paperboard container manufacturing

 
 
 
23340
 
Paper bag and sack manufacturing

 
 
 
24110
 
Paper stationery manufacturing

153
Paper product and wood panel manufacturing
 
23220
 
Reconstituted wood product manufacturing

 
 
 
23390
 
Converted paper product manufacturing (not elsewhere classified)

 
 
 
23391
 
Sanitary paper product manufacturing

161
Printing and associated services
 
24120
 
Printing

 
 
24130
 
Printing support services

171
Petroleum, gas, and inorganic chemical products
 
12000
 
Oil and gas extraction

 
 
25100
 
Petroleum refining and petroleum fuel manufacturing

 
 
 
25320
 
Industrial gas manufacturing

 
 
 
25350
 
Basic inorganic chemical manufacturing

 
 
 
65010
 
Pipeline transport

173
Petroleum and chemical products (medium-risk group)
 
25200
 
Petroleum and coal product manufacturing (not elsewhere classified)

 
 
 
25310
 
Fertiliser manufacturing

 
 
 
25330
 
Synthetic resin and synthetic rubber manufacturing

 
 
 
25360
 
Basic polymer manufacturing (not elsewhere classified)

181
Organic chemicals and chemical products
 
25340
 
Basic organic chemical manufacturing

 
 
 
25410
 
Explosives manufacturing

 
 
 
25420
 
Paint and coatings manufacturing

 
 
 
25490
 
Basic chemical product manufacturing (not elsewhere classified)

 
 
 
25491
 
Adhesive manufacturing

183
Pharmaceutical and chemical product manufacturing
 
25430
 
Human pharmaceutical and medicinal product manufacturing

 
 
 
25431
 
Veterinary pharmaceutical and medicinal product manufacturing

 
 
 
25440
 
Pesticide manufacturing

 
 
 
25450
 
Cleaning compound manufacturing

 
 
 
25460
 
Cosmetic and toiletry preparation manufacturing

191
Plastic products
 
25610
 
Rigid and semi-rigid polymer product manufacturing

 
 
 
25630
 
Polymer film and sheet packaging material manufacturing

 
 
 
25650
 
Polymer foam product manufacturing

 
 
 
25661
 
Polymer product manufacturing (not elsewhere classified)

201
Ceramic, glass, and non-metallic products
 
26100
 
Glass and glass product manufacturing

 
 
 
26210
 
Clay brick manufacturing

 
 
 
26310
 
Cement and lime manufacturing

 
 
 
26320
 
Plaster and gypsum product manufacturing

 
 
 
26350
 
Concrete product manufacturing

 
 
 
26400
 
Non-metallic mineral product manufacturing (not elsewhere classified)

203
Mineral products
 
26290
 
Ceramic product manufacturing (not elsewhere classified)

 
 
 
26330
 
Ready-mixed concrete manufacturing

211
Non-ferrous metals and products manufacturing
 
27210
 
Alumina production

 
 
27220
 
Aluminium smelting

 
 
 
27230
 
Copper, silver, lead, and zinc smelting and refining

 
 
 
27290
 
Basic non-ferrous metal manufacturing (not elsewhere classified)

 
 
 
27320
 
Basic non-ferrous metal product manufacturing (not elsewhere classified)

 
 
 
27330
 
Non-ferrous metal casting and forging

 
 
 
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

 
 
 
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

 
 
 
93185
 
Sport and physical recreation—squash or badminton

 
 
 
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

Schedule 4
Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012

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

012
Poultry farming
 
01410
 
Poultry farming (meat)

 
 
 
01420
 
Poultry farming (eggs)

014
Other livestock farming
 
01510
 
Pig farming

 
 
 
01530
 
Deer farming

 
 
 
01590
 
Livestock farming (not elsewhere classified)

 
 
 
01593
 
Beekeeping

016
Beef and sheep farming
 
01220
 
Grain and sheep or grain and beef cattle farming

 
 
 
01230
 
Sheep and beef cattle farming

 
 
 
01240
 
Sheep farming

 
 
 
01250
 
Beef cattle farming

018
Dairy cattle farming
 
01300
 
Dairy cattle farming

021
Agriculture and fishing services and aquaculture
 
02190
 
Agriculture and fishing support services (not elsewhere classified)

 
 
 
03021
 
Forest product and moss gathering and processing

 
 
 
04210
 
Offshore aquaculture

 
 
 
04220
 
Onshore aquaculture

025
Ocean and coastal fishing
 
04110
 
Rock lobster and crab fishing or potting

 
 
 
04120
 
Prawn fishing

 
 
 
04130
 
Fish trawling, seining, and netting (including processing on board)

 
 
 
04150
 
Line fishing (including processing on board)

 
 
 
04190
 
Fishing (not elsewhere classified)

041
Forestry, hunting, and trapping
 
02200
 
Hunting and trapping

 
 
03010
 
Forestry

 
 
 
03020
 
Logging

 
 
 
03030
 
Forestry support services (excluding tree cutting and felling)

051
Shearing
 
02120
 
Shearing services

081
Exploration and mining
 
11010
 
Coal mining

 
 
 
13110
 
Iron ore mining

 
 
 
13140
 
Gold ore mining

 
 
 
13150
 
Mineral sand mining

 
 
 
13170
 
Silver, lead, and zinc ore mining

 
 
 
13190
 
Metal ore mining (not elsewhere classified)

 
 
 
14110
 
Gravel and sand quarrying

 
 
 
14190
 
Construction material mining (not elsewhere classified)

 
 
 
14200
 
Mining and quarrying (not elsewhere classified)

 
 
 
15110
 
Petroleum and natural gas exploration

 
 
 
15130
 
Mineral exploration

 
 
 
15200
 
Mining support services (not elsewhere classified)

110
Sugar, confectionery, and crisps manufacturing and packaging
 
21710
 
Sugar manufacturing

 
 
21720
 
Confectionery manufacturing

 
 
 
21795
 
Potato crisps and corn crisps manufacturing

 
 
 
78670
 
Packaging services

112
Primary produce processing and manufacturing
 
21130
 
Cured meat and smallgoods manufacturing

 
 
 
21210
 
Milk and cream processing

 
 
 
21220
 
Ice cream manufacturing

 
 
 
21290
 
Cheese and other dairy product manufacturing (not elsewhere classified)

113
Bread and baking ingredients manufacturing
 
21520
 
Cereal, pasta, and baking-mix manufacturing

 
 
 
21610
 
Bread manufacturing (factory-based)

114
Food and animal feeds manufacturing
 
21620
 
Cake and pastry manufacturing (factory-based)

 
 
 
21630
 
Biscuit manufacturing (factory-based)

 
 
 
21740
 
Prepared animal and bird feed manufacturing

 
 
 
21790
 
Food product manufacturing (not elsewhere classified)

116
Fruit, vegetable, and oil processing
 
21300
 
Fruit and vegetable processing

 
 
21400
 
Oil and fat manufacturing

117
Seafood, poultry, and grain product manufacturing
 
21120
 
Poultry processing

 
 
21510
 
Grain mill product manufacturing

 
 
 
21730
 
Seafood processing (other than on-board vessels)

119
Meat processing
 
21110
 
Meat processing

121
Beverage and tobacco product manufacturing
 
21810
 
Soft drink, cordial, and syrup manufacturing

 
 
 
21820
 
Beer manufacturing

 
 
 
21830
 
Wine and alcoholic beverage manufacturing (not elsewhere classified)

 
 
 
21840
 
Spirit manufacturing

 
 
 
21900
 
Cigarette and tobacco product manufacturing

131
Textile and rubber product manufacturing
 
22210
 
Cut and sewn textile product manufacturing

 
 
 
22290
 
Textile finishing and textile product manufacturing (not elsewhere classified)

 
 
 
22390
 
Knitted product manufacturing

 
 
 
22420
 
Clothing manufacturing

 
 
 
22500
 
Footwear manufacturing

 
 
 
22620
 
Leather and leather substitute goods manufacturing

 
 
 
25510
 
Tyre manufacturing

 
 
 
25590
 
Natural rubber product manufacturing

133
Textile and textile product manufacturing
 
22120
 
Synthetic textile manufacturing

 
 
22140
 
Natural textile manufacturing

 
 
 
22220
 
Textile floor-covering manufacturing

 
 
 
22230
 
Rope, cordage, and twine manufacturing

135
Skin and hide processing
 
22110
 
Wool scouring

 
 
 
22611
 
Leather tanning, fellmongery, and fur dressing

141
Wood products manufacturing and dealing
 
23210
 
Veneer and plywood manufacturing

 
 
 
23230
 
Wooden structural fittings and components manufacturing

 
 
 
23290
 
Wood product manufacturing (not elsewhere classified)

 
 
 
29190
 
Prefabricated wooden building manufacturing

 
 
 
45310
 
Timber wholesaling

 
 
 
52592
 
Firewood, coal, and coke retailing

143
Timber processing
 
23110
 
Log sawmilling

 
 
 
23120
 
Wood chipping

 
 
 
23130
 
Timber resawing and dressing

151
Paper and paper product manufacturing
 
23310
 
Pulp, paper, and paperboard manufacturing

 
 
 
23330
 
Corrugated paperboard and paperboard container manufacturing

 
 
 
23340
 
Paper bag and sack manufacturing

 
 
 
24110
 
Paper stationery manufacturing

153
Paper product and wood panel manufacturing
 
23220
 
Reconstituted wood product manufacturing

 
 
 
23390
 
Converted paper product manufacturing (not elsewhere classified)

 
 
 
23391
 
Sanitary paper product manufacturing

161
Printing and associated services
 
24120
 
Printing

 
 
24130
 
Printing support services

171
Petroleum, gas, and inorganic chemical products
 
12000
 
Oil and gas extraction

 
 
25100
 
Petroleum refining and petroleum fuel manufacturing

 
 
 
25320
 
Industrial gas manufacturing

 
 
 
25350
 
Basic inorganic chemical manufacturing

 
 
 
65010
 
Pipeline transport

173
Petroleum and chemical products (medium-risk group)
 
25200
 
Petroleum and coal product manufacturing (not elsewhere classified)

 
 
 
25310
 
Fertiliser manufacturing

 
 
 
25330
 
Synthetic resin and synthetic rubber manufacturing

 
 
 
25360
 
Basic polymer manufacturing (not elsewhere classified)

181
Organic chemicals and chemical products
 
25340
 
Basic organic chemical manufacturing

 
 
 
25410
 
Explosives manufacturing

 
 
 
25420
 
Paint and coatings manufacturing

 
 
 
25490
 
Basic chemical product manufacturing (not elsewhere classified)

 
 
 
25491
 
Adhesive manufacturing

183
Pharmaceutical and chemical product manufacturing
 
25430
 
Human pharmaceutical and medicinal product manufacturing

 
 
 
25431
 
Veterinary pharmaceutical and medicinal product manufacturing

 
 
 
25440
 
Pesticide manufacturing

 
 
 
25450
 
Cleaning compound manufacturing

 
 
 
25460
 
Cosmetic and toiletry preparation manufacturing

191
Plastic products
 
25610
 
Rigid and semi-rigid polymer product manufacturing

 
 
 
25630
 
Polymer film and sheet packaging material manufacturing

 
 
 
25650
 
Polymer foam product manufacturing

 
 
 
25661
 
Polymer product manufacturing (not elsewhere classified)

201
Ceramic, glass, and non-metallic products
 
26100
 
Glass and glass product manufacturing

 
 
 
26210
 
Clay brick manufacturing

 
 
 
26310
 
Cement and lime manufacturing

 
 
 
26320
 
Plaster and gypsum product manufacturing

 
 
 
26350
 
Concrete product manufacturing

 
 
 
26400
 
Non-metallic mineral product manufacturing (not elsewhere classified)

203
Mineral products
 
26290
 
Ceramic product manufacturing (not elsewhere classified)

 
 
 
26330
 
Ready-mixed concrete manufacturing

211
Non-ferrous metals and products manufacturing
 
27210
 
Alumina production

 
 
27220
 
Aluminium smelting

 
 
 
27230
 
Copper, silver, lead, and zinc smelting and refining

 
 
 
27290
 
Basic non-ferrous metal manufacturing (not elsewhere classified)

 
 
 
27320
 
Basic non-ferrous metal product manufacturing (not elsewhere classified)

 
 
 
27330
 
Non-ferrous metal casting and forging

 
 
 
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 and marina operations

 
 
 
66290
 
Water transport support services (not elsewhere classified)

 
 
 
66500
 
Scenic and sightseeing transport (excluding aviation)

511
Postal and courier services
 
71110
 
Postal services

 
 
 
71120
 
Courier pick-up and delivery services

521
Travel, customs, and shipping agency services
 
66410
 
Travel agency and tour arrangement services

 
 
 
66440
 
Customs and shipping agency services (excluding handling of goods)

523
Other transport and transport services
 
65090
 
Transport (not elsewhere classified)

 
 
66190
 
Transport support services (not elsewhere classified)

 
 
 
66420
 
Freight-forwarding services

525
Stevedoring
 
66210
 
Stevedoring services

531
Warehousing and storage
 
67010
 
Grain storage services

 
 
 
67090
 
Warehousing and storage services (not elsewhere classified)

541
Publishing
 
24211
 
Newspaper publishing

 
 
 
24221
 
Magazine and other periodical publishing

 
 
 
24230
 
Book publishing

 
 
 
24231
 
Publishing (not elsewhere classified) (except software, music, and Internet)

 
 
 
24232
 
Internet publishing and broadcasting

 
 
 
24233
 
Directory and mailing-list publishing

 
 
 
24234
 
Music publishing

 
 
 
24235
 
Software publishing

581
Communications and information services
 
71200
 
Wired telecommunications network operation

 
 
 
71210
 
Wireless telecommunications network operation (not elsewhere classified)

 
 
 
71230
 
Telecommunications services (not elsewhere classified)

 
 
 
71240
 
Internet service providers and web-search portals

 
 
 
78310
 
Data processing and web-hosting services

 
 
 
78320
 
Electronic information storage services

 
 
 
92110
 
Information services (not elsewhere classified)

621
Finance, insurance, and statistical services
 
73100
 
Central banking

 
 
73210
 
Banking

 
 
 
73220
 
Building society operation

 
 
 
73230
 
Credit union operation

 
 
 
73290
 
Depository financial intermediation (not elsewhere classified)

 
 
 
73300
 
Non-depository financing

 
 
 
73400
 
Financial asset investing

 
 
 
74110
 
Life insurance

 
 
 
74120
 
Superannuation funds

 
 
 
74210
 
Health insurance

 
 
 
74220
 
General insurance

 
 
 
75110
 
Financial asset broking services

 
 
 
75190
 
Auxiliary finance and investment services (not elsewhere classified)

 
 
 
75200
 
Auxiliary insurance services

 
 
 
78530
 
Market research and statistical services

641
Financial and rental services
 
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

 
 
 
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

 
 
 
93185
 
Sport and physical recreation—squash or badminton

 
 
 
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 2015, revoke and replace the Accident Compensation (Experience Rating) Regulations 2014 (the 2014 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.
The main differences between these regulations and the 2014 regulations are as follows:

Schedule 1 is new. It sets out the classification units to apply in the 2015–2016 levy year:
Schedule 2 is also new. It sets out the classification units that applied in the 2013–2014 levy year, grouped into the levy risk groups that apply in the 2015–2016 levy year:
Schedule 3 sets out the classification units that applied in the 2012–2013 levy year. It is the same as Schedule 2 of the 2014 regulations:
Schedule 4 sets out the classification units that applied in the 2011–2012 levy year. It is the same as Schedule 3 of the 2013 regulations.

Regulatory impact statement

The Ministry of Business, Innovation, and Employment produced a regulatory impact statement 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/about-us/publications/ris/acc-Levies-2015-2016.pdf
http://www.treasury.govt.nz/publications/informationreleases/ris

Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 26 February 2015.
These regulations are administered by the Ministry of Business, Innovation, and Employment.