Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698749892696.pdf (New Zealand)
Reprint as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 (SR 2013/16) Accident Compensation (Experience Rating) Regulations 2013: revoked, on 1 April 2014, by regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2014 (LI 2014/73).
Jerry Mateparae, Governor-General Order in Council At Wellington this 25th day of February 2013 Present: His Excellency the Governor-General 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, makes the following regulations.
Note Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

These regulations are administered by the Ministry of Business, Innovation, and Employment.
1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Contents Title Commencement About these regulations What regulations do Calculations underpinning regulations Tax year to which regulations apply Terms used Interpretation Meaning of industry peer group and non-industry peer group Part 1 Experience rating system: Qualifying class 1 levy payers Discount Loading No adjustment Applying grouping for this Part Part 2 Experience rating system: Qualifying class 2 levy payers Formula for calculating discount, loading, or no adjustment Discount, loading, or no adjustment Industry size modification Industry size modification: when result of calculation must be disregarded Experience rating modification Experience rating modification: when result of calculation must be disregarded Applying grouping for this Part Part 3 Powers needed to make system work Grouping levy payers Attributing information about earnings and claims Disregarding arrangements Using and disclosing information Collecting information Page Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 23 24 Declaring adverse event Revocation and saving Schedule 1 Levy risk groups for applicable levy year Schedule 2 Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012 Schedule 3 Levy risk groups for experience period tax year 1 April 2010 to 31 March 2011 r 3 25 25 26 53 80 Schedule 4 Levy risk groups for experience period tax year 1 April 2009 to 31 March 2010 107 1 2 3 (1) (2) (3) Regulations Title These regulations are the Accident Compensation (Experience Rating) Regulations 2013.
Commencement These regulations come into force on 1 April 2013.

About these regulations What regulations do These regulations provide an experience rating system.

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.
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 employ- ees or the private domestic worker or the self-employed person or the shareholder-employee.

(4) An adjustment under the system is in addition to an upwards or downwards adjustment under section 175.
3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Calculations underpinning regulations 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 regu- lation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be up or down.
The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.
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 ac- credited employer as claims accepted by the Corpor- ation; and treat weekly compensation paid by the employer when an accredited employer as weekly compensation paid by the Corporation; and treat qualifying costs of treatment paid by the employer when an accredited employer as qualifying costs of treatment paid by the Corporation.
(b) (c) 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.

For the qualifying claims described in subclause (4), the Cor- poration must calculate the total number of weekly compen- sation days in the claims activity period.
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.
For qualifying class 2 levy payers, the Corporation must calcu- late the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than r 4 4 (1) (2) (3) (4) (5) (6) (7) 4 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 r 6 5 6 $500 in the claims activity period for qualifying costs of treat- ment.
Tax year to which regulations apply These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employees levies that are payable for the tax year starting on 1 April 2013 and ending on 31 March 2014.
Terms used Interpretation In these regulations, unless the context requires another mean- ing,— Act means the Accident Compensation Act 2001 applicable levy year means the 2013–14 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) (b) the experience period; and the 6 months that— (i) immediately follow the last year of the experi- ence period; and start on 1 April and end with the close of 30 Sep- tember (ii) Corporation means the Accident Compensation Corporation continued by section 259 experience period, for the levy year starting on 1 April 2013 and ending with the close of 31 March 2014, means the period consisting of— (a) the tax year starting on 1 April 2011 and ending with the close of 31 March 2012; and the tax year starting on 1 April 2010 and ending with the close of 31 March 2011; and the tax year starting on 1 April 2009 and ending with the close of 31 March 2010 (b) (c) experience rating modification means the result of applying regulations 15 and 16 5 r 6 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 industry peer group has the meaning given to it by regula- tion 7 industry size modification means the result of applying regu- lations 13 and 14 levy payer,— (a) in Part 1, means a qualifying class 1 levy payer in the applicable levy year: in Part 2, means a qualifying class 2 levy payer in the applicable levy year: in Part 3, means— (i) (b) (c) 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 a self-employed person or a shareholder-em- ployee who pays, or is liable to pay, a self-em- ployed and shareholder-employee levy; and an accredited employer (ii) (iii) levy risk group,— (a) for the applicable levy year, means a group that— (i) (ii) is described in the first column of Schedule 1; and consists of the classification units opposite it in the second column of that schedule: (b) (ii)
 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 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 em- ployer’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 6 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 r 6 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 2011 and ending with the close of 31 March 2012, $26,520: for the tax year starting on 1 April 2010 and ending with the close of 31 March 2011, $26,000: for the tax year starting on 1 April 2009 and ending with the close of 31 March 2010, $23,400 (b) (c) non-industry peer group has the meaning given to it by regu- lation 7 qualifying claim— (a) means a claim that— (i) is made under section 48 for a work-related per- sonal injury suffered in the experience period (except for a work-related personal injury de- scribed in paragraph (b)); and is accepted by the Corporation; and (b) (ii) (ii) does not include a claim made for a work-related per- sonal injury suffered in the experience period that is— mental injury suffered by a person in the circum- (i) stances described in section 21; or personal injury caused by a work-related gradual process, disease, or infection that involves expos- ure to asbestos; or personal injury caused by a work-related gradual process, disease, or infection that results in hear- ing loss qualifying class 1 levy payer— (a) means an employer who,— (iii) (i) (ii) (iii) in each tax year in the experience
 period, paid, or was liable to pay, a section 167(4)(a) levy; and in at least 1 of the tax years in the experi- ence period, paid, or was liable to pay, a sec- tion 167(4)(a) levy of less than $10,000; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: 7 r 6 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 (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 is an accredited employer: (ii) (c) means a private domestic worker who,— (i) (ii) (iii) in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and 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 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) (ii) 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 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) (ii) in each tax year in the experience period, paid, or was liable to pay, a self-employed and share- holder-employee levy; and 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 had liable earnings greater than the minimum li- able
 earnings for the tax year: (ii) 8 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 r 6 (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 (ii) (iii) 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 had liable earnings greater than the minimum li- able earnings for the tax year; and 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) (B) a self-employed person: a shareholder-employee who paid, or was liable to pay, a self-employed and share- holder levy: an accredited employer (C) qualifying costs of treatment— (a) means the costs of— (i) (ii) treatment described in clause 2 of Schedule 1 of the Act; and any ancillary services related to treatment de- scribed in clause 3(1) of Schedule 1 of the Act; and does not include the costs of public health acute services (b) 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): 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 (b) 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: if the levy described in paragraph (a) is adjusted under section 175, means the amount of the levy before the levy is adjusted (b) 9 r 7 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 tax year means the period starting on 1 April and ending on 31 March weekly compensation day means a day within a period recorded by the Corporation as the period, or a
 period, of weekly compensation on a qualifying claim whole group— (a) means the group consisting of— (i) (ii) 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 self-employed persons and shareholder-employ- ees who paid, or were liable to pay, a self-em- ployed and shareholder-employee levy in any tax year in the experience period; and include an employer described in para- (b) does not graph (a)(i) who is an accredited employer Work Account levy means the levy payable by— (a) (b) (c) an employer under section 168: a private domestic worker under section 168A: a self-employed person under section 168B.
7 (1) (2) Meaning of industry peer group and non-industry peer group Industry peer group means the applicable one of the follow- ing: (a) the medium industry peer group, as described in sub- clause (2): the large industry peer group, as described in subclause (3).

(b) The medium industry peer group consists of levy payers who— (a) (b) are in the same levy risk group; and 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 10 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Part 1 r 9 (b) each have average annual liable earnings greater than $2 million.

(4) Non-industry peer group means the applicable one of the following: (a) (b) the medium non-industry peer group, as described in subclause (5): the large non-industry peer group, as described in sub- clause (6).
(5) (6) (7) The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.

The large non-industry peer group consists of levy payers who each have average annual liable earnings greater than $2 mil- lion.
For the purposes of subclauses (2), (3), (5), and (6), the Cor- poration 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 Discount This regulation applies if the number the Corporation calcu- lates under regulation 4(4) and (6) for the levy payer is zero.
The Corporation must apply a discount of 10% to the sec- tion 167(4)(a) levy or the self-employed and shareholder-em- ployee levy payable by the levy payer in the applicable levy year.
Loading This regulation applies if— (a) the number the Corporation calculates under regula- tion 4(5) for the levy payer is 71 or more; or 8 (1) (2) 9 (1) 11 Part 1 r 10 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 (b) the number the Corporation calculates under regula- tion 4(6) for the levy payer is 1 or more.
The Corporation must apply a loading of 10% to the section 167(4)(a) levy or the self-employed and shareholder-em- ployee levy payable by the levy payer in the applicable levy year.

No adjustment 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 the number the Corporation calculates under regulation 4(6) for the levy payer is zero.
(b) 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.
Applying grouping for this Part If the Corporation’s exercise of its grouping power in regula- tion 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must— disregard the group; and (a) apply this Part to each levy payer in the group; and (b) invoice each levy payer in the group individually.
(c) Part 2 Experience rating system: Qualifying class 2 levy payers Formula for calculating discount, loading, or no adjustment Discount, loading, or no adjustment 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 sub- clauses (2) and (3) or subclauses (4) to (6); and (2) 10 (1) (2) 11 12 (1) 12 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 12 (2) (3) (4) (5) (6) (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 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 In the formula in subclause (2),— (a) (b) levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year: adjustment means the sum of the industry size modi- fication and the experience rating modification for the applicable levy risk group.
Formula if levy payer in 2 or more levy risk groups 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 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 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 modifica- tion and the experience rating modification; and adding up the results of the calculations in sub- paragraph (i): (ii) 13 Part 2 r 13 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 (b) levy for experience period means the total 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 If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the sec- tion 167(4)(a) levy payable by the levy payer in the applicable levy year.

If the result is a positive number, the Corporation must apply a loading equivalent to the positive number to the sec- tion 167(4)(a) levy payable by the levy payer in the applicable levy year.
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.
Industry size modification The Corporation must calculate the industry size modification using the following formula: industry peers – levy peers levy peers × weighting In the formula in subclause (1),— (a) industry peers means the experience rate of the applic- able industry peer group calculated using the formula in subclauses (3) and (4): levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable in- dustry peer group calculated using the formula in sub- clauses (5) and (6): weighting means the weighting calculated using the formula in subclauses (7) and (8).
(b) (c) Industry peers The Corporation must calculate the experience rate of the ap- plicable industry peer group using the following formula: (7) (8) (9) 13 (1) (2) (3) 14 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 13 compensation days earnings (4) (5) (6) 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: earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Levy peers The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applic- able industry peer group using the following formula: compensation days earnings 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: earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
(b) (b) (7) Weighting The Corporation must calculate the weighting using the fol- lowing formula: industry peer group earnings risk group earnings (8) In the formula in subclause (7),— 15 Part 2 r 14 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 (a) (b) industry peer group earnings means the total of the liable earnings of the levy payers in the applicable in- dustry peer group in the experience period: risk group earnings means the total of the liable earn- ings of the whole group in the applicable levy risk group in the experience period.
Industry size modification: when result of calculation must be disregarded If the industry size modification calculated using the formula in regulation 13 is greater than 0.15, the Corporation must dis- regard the result and treat the industry size modification as 0.15.

If the industry size modification calculated using the formula in regulation 13 is less than –0.15, the Corporation must disre- gard the result and treat the industry size modification as –0.15.
Experience rating modification The Corporation must calculate the experience rating modifi- cation using the following formula: [(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment In the formula in subclause (1),— (a) (b) (c) rehabilitation component means the rehabilitation component calculated using the formula in subclauses (4) to (11): risk management component means the risk manage- ment component calculated using the formula in sub- clauses (12) to (19): off-balance adjustment means the adjustment that is— required to ensure that the aggregate value of dis- (i) counts 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 applied as described in subclause (20).
(ii) 14 (1) (2) 15 (1) (2) 16 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 15 (3) Weighting for use in calculating rehabilitation component and risk management component 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 of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of— (b) (c) (d) (e) liable earnings 5% × √ $2,000,000 if the liable earnings of the levy payer in the experi- ence period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of— 5% + {5% ×√ liable earnings − $2,000,000 $3,000,000} if the liable earnings of the levy payer in the experi- ence period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of— 10% + {5% ×√ liable earnings − $5,000,000 $5,000,000} if the liable earnings of the levy payer in the experi- ence period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of— 15% + {5% × √ $10,000,000} liable earnings − $10,000,000 if the liable earnings of the levy payer in the experi- ence period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of— 20% + {10% ×√ $30,000,000} liable earnings − $20,000,000 17 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 (f) (g) (h) (i) if the liable earnings of the levy payer in the experi- ence period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of— 30% + {10% ×√ $50,000,000} liable earnings − $50,000,000 if the liable earnings of the levy payer in the experi- ence period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of— 40% + {10% ×√ $100,000,000} liable earnings − $100,000,000 if the liable earnings of the levy payer in the experi-
 ence period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of— 50% + {50% ×√ $1,150,000,000} liable earnings − $200,000,000 if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
Rehabilitation component The Corporation must calculate the rehabilitation component using the following formula: (payer’s rate – payers’ rate) payers’ rate × weighting 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): 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): weighting means the weighting provided by subclause (3).
(b) (c) The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula: (4) (5) (6) 18 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 15 compensation days earnings (7) (8) (9) 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: earnings means the total of the levy payer’s liable earn- ings in the experience period.
The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the follow- ing formula: compensation days earnings 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: earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
(b) (b) (10) (11) Rehabilitation component: when result of calculation must be disregarded If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.35, the Corporation must disregard the result and treat the component as 0.35.

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 compo- nent using the following formula: 19 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 (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): 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): weighting means the weighting provided by subclause (3).
(b) (c) (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 Cor- poration paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and 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: (ii) (b) earnings means the total of the levy payer’s liable earn- ings in the experience period.
(16) The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the follow- ing formula: claims and deaths earnings (17) In the formula in subclause (16),— (a) claims and deaths means the sum of— 20 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 16 (i) (ii) 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 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 If the risk management component calculated using the for- mula in subclauses (12) to (17) is greater than 0.35, the Cor- poration must disregard the result and treat the component as 0.35.

If the risk management component calculated using the for- mula in subclauses (12) to (17) is less than –0.35, the Cor- poration must disregard the result and treat the component as –0.35.
Off-balance adjustment (18) (19) (a) (20) The Corporation must apply the off-balance adjustment by,— first, calculating the off-balance adjustment for the ap- plicable non-industry peer group; and secondly, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted experience rating modifi- cation for the levy payer.
(b) 16 (1) Experience rating modification: when result of calculation must be disregarded If the experience rating modification calculated using the for- mula in regulation 15 is greater than 0.35, the Corporation 21 Part 2 r 17 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 must disregard the result and treat the experience rating modi- fication as 0.35.
If the experience rating modification calculated using the for- mula in regulation 15 is less than –0.35, the Corporation must disregard the result and treat the experience rating modifica- tion as –0.35.
Applying grouping for this Part If the Corporation’s exercise of its grouping power in regula- tion 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 apply the decision to each levy payer in the group; and invoice each levy payer in the group individually.
(b) (c) Part 3 Powers needed to make system work Grouping levy payers 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.

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.
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.

If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corpor- ation may group the trustees as 1 levy payer.
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.
(2) 17 18 (1) (2) (3) (4) (5) 22 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Part 3 r 19 (6) (7) (8) (9) (10) 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.
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.

In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sec- tions YB 4, YB 5, YB 6, YB 9, and YB 11 of the Income Tax Act 2007.
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.
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 (1) Attributing information about earnings and claims 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.

23 Part 3 r 20 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 (5) When a levy payer leaves a group of levy payers, the Corpor- ation 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.

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

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

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.

Using and disclosing information This regulation applies to a levy payer who is an employer.
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.

The Corporation may disclose to the levy payer any informa- tion 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.
Collecting information 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: 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.
(b) 20 (1) (2) (3) 21 (1) (2) (3) 22 (1) 24 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Part 3 r 24 (2) (3) 23 (1) (2) (3) 24 (1) The Corporation may specify— (a) the form in which the levy payer must respond to the requirement: the period within which the levy payer must respond to the requirement.
(b) If the levy payer does not respond to the requirement in the form and time specified, the Corporation may use the infor- mation it holds about the levy payer to apply the regulation to the levy payer.

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

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

Revocation and saving The Accident Compensation (Experience Rating) Regulations 2011 (SR 2011/22) are revoked.
(2) Despite subclause (1), the Accident Compensation (Experi- ence Rating) Regulations 2011 continue to apply as if they had not been revoked to the following levy years: (a) the levy year starting on 1 April 2011 and ending on 31 March 2012: the levy year starting on 1 April 2012 and ending on 31 March 2013.
(b) (3) The Accident Compensation (Experience Rating—Canter- bury Adverse Event) Notice 2011 continues to apply for the purposes of these regulations and the Accident Compensation (Experience Rating) Regulations 2011.
25 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Schedule 1 Levy risk groups for applicable levy year r 6 Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing 012 Poultry farming 014 Other livestock farming 26 Classification units Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing contracting and Horticultural labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not else- where classified) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups 016 Beef and sheep farming 018 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 041 Forestry, hunting and trapping 051 Shearing Classification units Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classi- fied) Forest product and moss gather- ing and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and net- ting (including processing on board) Line fishing (including process- ing on board) Fishing (not elsewhere classi- fied) Hunting and trapping Forestry Logging Forestry support services (ex- cluding tree cutting and felling) Shearing services 27
 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 081 Exploration and mining 110 Sugar, confectionery and crisps manufacturing, and packaging 112 Primary produce processing and manufacturing 113 Bread and baking ingredients manufacturing 28 Classification units Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not else- where classified) Petroleum and natural gas ex- ploration Mineral exploration Mining support services (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Potato crisps and corn crisps manufacturing Packaging services and smallgoods Cured meat manufacturing Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Cereal, pasta, and baking-mix manufacturing Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 114 Food and animal feeds manufac- turing 116 Fruit, vegetable, and oil process- ing 117 Seafood, poultry and grain prod- uct manufacturing 119 Meat processing 121 Beverage and tobacco product manufacturing 131 Textile and rubber product manu- facturing (fac- Bread manufacturing tory-based) Cake and pastry manufacturing (factory-based) Biscuit manufacturing (factory- based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Grain mill product manufactur- ing Seafood processing (other than on board vessels) Meat processing Soft drink, cordial, and syrup
 manufacturing Beer manufacturing Wine and alcoholic beverage manufacturing (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile prod- uct manufacturing (not else- where classified) Knitted product manufacturing Clothing manufacturing Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 133 Textile and textile product manu- facturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manu- facturing Classification units Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufac- turing Synthetic textile manufacturing Natural textile manufacturing Textile floor covering manufac- turing Rope, cordage, and twine manu- facturing Wool scouring tanning, fellmongery, Leather and fur dressing Veneer and plywood manufac- turing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retail- ing Log sawmilling Wood chipping Timber resawing and dressing and paperboard Pulp, paper, manufacturing Corrugated and paperboard container manufac- turing paperboard Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 153 Paper product and wood panel manufacturing 161 Printing and associated services 171 Petroleum, gas and inorganic chemical products 173 Petroleum and
 chemical products (medium-risk group) 181 Organic chemicals and chemical products Paper bag and sack manufactur- ing Paper stationery manufacturing product Reconstituted wood manufacturing Converted paper product manu- facturing (not elsewhere classi- fied) Sanitary paper product manufac- turing Printing Printing support services Oil and gas extraction Petroleum refining and petrol- eum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manu- facturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manu- facturing Explosives manufacturing Paint and coatings manufactur- ing Basic chemical product manu- facturing (not elsewhere classi- fied) 31 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 183 Pharmaceutical product manufacturing and chemical 191 Plastic products 201 Ceramic, glass and non-metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing 32 Classification units Adhesive manufacturing pharmaceutical Human and medicinal product manufactur- ing Veterinary pharmaceutical and medicinal product manufactur- ing Pesticide manufacturing Cleaning compound manufactur- ing Cosmetic and toiletry prepar- ation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packag- ing material manufacturing Polymer foam product manufac- turing Polymer product manufacturing (not elsewhere classified) Glass and glass product manu- facturing Clay brick manufacturing Cement and lime manufacturing and gypsum product Plaster manufacturing Concrete product manufacturing Non-metallic mineral product
 manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufac- turing Alumina production Aluminium smelting Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products group) (medium-risk lead, and zinc Copper, silver, smelting and refining Basic non-ferrous metal manu- facturing (not elsewhere classi- fied) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Iron smelting and steel manufac- turing Iron and steel casting Iron and steel forging Steel pipe and tube manufactur- ing Metal container manufacturing (not elsewhere classified) Spring and wire product manu- facturing Modern Apprenticeship Co-or- dinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Nut, bolt, screw, and rivet manu- facturing Metal and mineral wholesaling Metal roof and guttering manu- facturing (except aluminium) Sheet metal product manufactur- ing (except metal structural and container products) Surface coating and finishing Fabricated metal product manu- facturing (not elsewhere classi- fied) 33 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Structural metal industries 231 Aviation,
40 228 Structural metal industries 231 Aviation, electronic and elec- trical manufacturing 233 Automotive and transport manu- facturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manu- facturing (lower–medium risk group) 34 Boiler, tank and other heavy- gauge metal container manufac- turing Prefabricated metal manufacturing Structural steel fabricating building Structural metal product manu- facturing (not elsewhere classi- fied) Aircraft manufacturing and re- pair services Electronic equipment manufac- turing (not elsewhere classified) Domestic appliance manufactur- ing (not elsewhere classified) Whiteware appliance manufac- turing Electric cable and wire manufac- turing Electric manufacturing Electrical equipment manufac- turing (not elsewhere classified) Motor vehicle manufacturing equipment lighting Automotive electrical compo- nents manufacturing Motor vehicle parts manufactur- ing (not elsewhere classified) Transport equipment manufac- turing (not elsewhere classified) Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) Machine tool and parts manufac- turing Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 243 Machinery and equipment manu- facturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufactur- ing Lifting and material-handling equipment manufacturing Pump and compressor manufac- turing Fixed space heating, cooling, and ventilation equipment manu- facturing Metal furniture manufacturing and Motor vehicle body and trailer manufacturing Railway rolling stock manufac- turing and repair services Agricultural
 machinery equipment manufacturing Mining and construction ma- chinery manufacturing Machinery and equipment manu- facturing (not elsewhere classi- fied) Labour supply services (on-hired staff—non-office work—includ- ing less than 30% office work) Reproduction of recorded media Photographic, optical, and oph- thalmic equipment manufactur- ing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equip- ment manufacturing (not else- where classified) Computer and electronic office equipment manufacturing Communications manufacturing Jewellery and silverware manu- facturing Wooden furniture and uphol- stered seat manufacturing Mattress manufacturing equipment 35 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electri- city market operation Energy and services utilities op- eration (excluding construction, maintenance, and plant oper- ation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not else- where classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility network construction and maintenance services Waste treatment and disposal ser- vices Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construc- tion (not elsewhere classified) Non-residential building con- struction House construction Electricity generation and supply 271 Non electricity utilities and net- work infrastructure 291 Waste services 301 Other building construction 303
 House construction 36 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 311 Road and bridge construction 313 Heavy and civil engineering con- struction 315 Land development services 320 Agricultural, homeware goods wholesaling plumbing and 321 Electrical services 322 Heating, ventilation and alarm services 323 Plumbing and building comple- tion services 324 Painting and decorating services 326 Construction and building trade services Road and bridge construction Heavy and civil engineering con- struction (not elsewhere classi- fied) Land development and subdiv- ision Site preparation services Agricultural product wholesal- ing (not elsewhere classified) Plumbing goods wholesaling and diningware Furniture and floor coverings wholesaling Kitchenware wholesaling Electrical services telecommunication within buildings) Air conditioning and heating ser- vices Fire and security alarm installa- tion services Plumbing services (including services completion Building vices—all trades subcontracted Painting and decorating services ser- Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services 37 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April Classification units Glazing services Landscape construction services Construction services (not else- where classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product
 ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer periph- erals wholesaling Telecommunication wholesaling Jewellery and watch wholesaling goods Toy and sporting goods whole- saling Wholesaling—commission- based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not else- where classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere clas- sified) Levy risk groups 328 Structural trade services 331 Petroleum product and specialty wholesaling 333 Grocery and produce wholesal- ing 341 Electrical and electronic goods wholesaling 38 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 343 Specialised machinery equipment wholesaling and 461 90 345 Hardware goods wholesaling 351 Vehicle and machinery wholesal- ing 361 Fish, meats and dairy produce wholesaling 371 Wholesale trade (low-risk group) 373 Other wholesaling 391 Car retailing 393 Motor trade wholesaling and re- tailing Food and other specialised in- dustrial machinery and equip- ment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural machinery wholesaling Commercial vehicle wholesaling and construction Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Industrial and agricultural chem- ical product wholesaling Car wholesaling and tobacco product Liquor wholesaling Textile product wholesaling Clothing and footwear wholesal- ing Book and magazine wholesaling Paper product wholesaling and toiletry Pharmaceutical goods wholesaling Wholesaling (not elsewhere clas- sified) Car retailing (including associ- ated vehicle servicing)
 Trailer and motor vehicle whole- saling (not elsewhere classified) Motor vehicle new-part whole- saling Marine equipment retailing 39 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retail- ing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (includ- ing associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory based) Supermarket and grocery stores Fresh meat, fish, and poultry re- tailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing Sport and camping equipment re- tailing Newspaper and book retailing Stationery goods retailing Flower retailing Motor trade services 411 Food retailing 420 Pharmacies and associated retail- ing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 40 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units Retail group) trade (low–medium-risk 428 Store and non-store retailing 441 Hospitality services Watch and jewellery retailing retailing accessories Personal (not elsewhere classified) Craft and gift retailing (not else- where classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing
 Electrical, electronic, and gas ap- pliance retailing Computer and computer periph- erals retailing Electrical and electronic goods retailing (not elsewhere classi- fied) Toy and game retailing Store-based retailing (not else- where classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods re- tailing (not elsewhere classified) Furniture retailing Floor covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation 41 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 451 Catering and meal services 461 Road passenger and rail transport 463 Road freight transport 491 Air transport and support ser- vices 493 Air operations (higher-risk group) 501 Water and scenic transport 42 Classification units Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus trans- port Urban bus transport Taxi and road transport (not else- where classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Avi- ation Rules Part 121, 125, or 129 Airport operations and air trans- port support services (not else- where classified) Air operations under Civil Avi- ation Rules Part 137 Air operations under Civil Avi- ation Rules Part 133 or 135 Air operations under Civil Avi- ation Rules Parts 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger-only) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating)
 Regulations 2013 Schedule 1 Levy risk groups Classification units 511 Postal and courier services 521 Travel, customs and shipping agency services 523 Other transport and transport ser- vices 525 Stevedoring 531 Warehousing and storage 541 Publishing Water passenger transport (river, lake, or harbour) Port and water transport terminal operations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery ser- vices Travel agency and tour arrange- ment services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classi- fied) Transport support services (not elsewhere classified) Freight forwarding services Stevedoring services Grain storage services Warehousing and storage ser- vices (not elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere clas- sified) (except software, music, and Internet) Internet publishing and broad- casting Directory and mailing-list pub- lishing 43 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 581 Communications and informa- tion services 621 Finance, insurance and statistical services 44 Classification units Music publishing Software publishing services Wired telecommunications net- work operation Wireless telecommunications network operation (not else- where classified) Telecommunications (not elsewhere classified) Internet service providers and web search portals Data processing and web-hosting services Electronic information storage services Information services (not else- where classified) Central banking Banking Building society operation Credit union operation Depository financial intermedia- tion (not elsewhere
 classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and oper- ation 691 Advertising and photographic services 693 Design and engineering services 695 Scientific research services Auxiliary finance and investment services (not elsewhere classi- fied) Auxiliary insurance services assets Market research and statistical services leasing Non-financial and investment (including fran- chisors) Holder investor farms and live- stock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) and transport Motor vehicle equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffold- ing rental and hiring Real estate services Residential property operators and developers (excluding con- struction) Non-residential property oper- ators and developers (excluding construction) Advertising services Professional photographic ser- vices Architectural services Surveying and mapping services Engineering design and engin- eering consulting services Specialised design services (not elsewhere classified) Scientific research services 45 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units 697 Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 723
 Management and consulting ser- vices 724 Business support services 726 Administrative services 728 Labour supply services (medium-risk group) Government administration 8111 0 46 Scientific testing and analysis services Professional, scientific, and tech- nical services (not elsewhere classified) Veterinary services Computer systems design and re- lated services Legal services Accounting services Management advice and related consulting services Corporate head office manage- ment services Taxi and other vehicle schedul- ing operations Employment placement and re- cruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers only) Document preparation services Credit reporting and debt collec- tion services Call centre operation Educational support services Office administrative services (not services Administrative elsewhere classified) Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) Central government administra- tion (not elsewhere classified) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 753 Local government, public order and regulatory services 755 Justice 761 Defence 771 Police services 773 Inspection, investigation and se- curity services 775 Corrective services 777 Fire and emergency services 801 Primary and secondary education 811 Tertiary education 821 Community and arts education Foreign government representa- tion Local government administra- tion (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or
 probationary services Defence Police services Meat and food inspection ser- vices Investigation and security ser- vices Correctional and detention ser- vices Fire protection and other emer- gency services (except police and ambulance services) Primary education Secondary education Combined primary and sec- ondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational educa- tion and training Adult, community, and other education (not elsewhere classi- fied) Arts education 47 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units (except psychiatric Hospitals hospitals) Psychiatric hospitals and psy- chiatric services (not elsewhere classified) Midwifery services General practice medical ser- vices Specialist medical services Optometry and optical dispens- ing Dental services Pathology and diagnostic imag- ing services Community health centre oper- ation Physiotherapy services Chiropractic and osteopathic ser- vices Allied health services (not else- where classified) Health care services (not else- where classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Hospital and midwifery services 851 Medical and optical services 853 Dental services 855 Health and community services 861 Preschool education and child care 863 Medical and social support ser- vices 865 Aged and residential care and ambulance services 48 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 901 Entertainment broadcasting and distribution 903
 Entertainment and performing arts 911 Sporting and recreational activ- ities (lower risk group) Retirement operation village (without rest home or hospital facilities) operation village Retirement (with rest home or hospital facil- ities) Residential care services (not elsewhere classified) Motion picture and video distri- bution Radio broadcasting Free-to-air television broadcast- ing Cable and other subscription pro- gramming Libraries and archives Motion picture and video pro- duction and Post-production other motion picture and video activities (not elsewhere classi- fied) Motion picture exhibition services Performing arts operation Creative artists, musicians, writ- ers, and performers Music and other sound recording activities (not elsewhere classi- fied) Performing arts venue operation Casino operation Horse and dog racing administra- tion and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation 49 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Recreational facilities operation 915 Sporting and recreational activ- ities (medium-risk group) 917 Equine and sporting activities (medium–high-risk group) 50 and and and and and and (not recre- recre- recre- recre- physical physical physical physical physical physical physical physical recre- else- Sport recre- ation—community rugby league Sport recre- ation—softball or baseball Sport ation—swimming Sport ation—tennis Sport and ation—water skiing Sport and ation—community where classified) Sport ation—boating or yachting Sport ation—cycling Sport and ation—golf Sport and
 ation—netball Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classi- fied) Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities physical physical recre- recre- recre- and recre- recre- physical physical Sport ation—community rugby Sport and ation—snow skiing Sport and ation—squash or badminton Horse farming and horse agist- ment physical recre- Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units Equine and sporting activities (high-risk group) 921 Museums and gambling activ- ities 941 Repair and maintenance (low- risk group) and and recre- recre- recre- physical physical physical Horse racing activities—harness racing Horse racing activities—harness racing—drivers Sport ation—community cricket Sport ation—professional cricket Sport and ation—motor racing Alpine and white water recre- ation activities Horse racing activities—thor- oughbred and other (not else- where classified) Horse racing activities—thor- oughbred racing—jockeys Sport and ation—professional elsewhere classified) and Sport ation—professional rugby Sport and ation—professional league Sporting and recreational equine activities (not elsewhere classi- fied) and Sport ation—motor cycling Museum operation recre- rugby recre- (not physical physical physical physical recre- recre- sport Lottery operation Gambling activities (not else- where classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic ap- pliance) and precision equipment repair and maintenance 51 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups
 Classification units Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services (except services Automotive body, paint, and in- terior repair and maintenance Automotive repair and mainten- ance (not elsewhere classified) Pest control agricultural and forestry) Cleaning services and facil- ities management (not elsewhere classified) Religious organisations and ser- vices Business and professional asso- ciation services Labour association services Interest group services (not else- where classified) Parking services crematorium, Funeral, cemetery services Hairdressing and beauty services and Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage par- lour and prostitution services Community-based, multi-func- tional activities (not elsewhere classified) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and man- agement 951 Business and community organ- isations 953 Personal and community activ- ities Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 955 Laundries and dry cleaners 970 00 952 10 Private households employing staff Laundry and dry-cleaning ser- vices Schedule 2 Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012 Classification units Levy risk groups r 6 010 Fruit, vegetable, grain, plant and crop growing Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry
 fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing 53 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing Classification units Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not else- where classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classi- fied) Forest product and moss gather- ing and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and net- ting (including processing on board) Line fishing (including process- ing on board) Fishing (not elsewhere classi- fied) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups 041 Forestry, hunting and trapping 051 Shearing 081 Exploration and mining 110 Sugar, confectionery and crisps manufacturing, and packaging Classification units Hunting and trapping Forestry Logging Forestry support services (ex- cluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not else- where
 classified) Petroleum and natural gas ex- ploration Mineral exploration Mining support services (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Potato crisps and corn crisps manufacturing Packaging services 55 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units 112 Primary produce processing and manufacturing 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufac- turing 116 Fruit, vegetable, and oil process- ing 117 Seafood, poultry and grain prod- uct manufacturing 119 Meat processing 121 Beverage and tobacco product manufacturing and smallgoods Cured meat manufacturing Milk and cream processing Ice cream manufacturing (fac- Cheese and other dairy product manufacturing (not elsewhere classified) Cereal, pasta, and baking-mix manufacturing Bread manufacturing tory-based) Cake and pastry manufacturing (factory-based) Biscuit manufacturing (factory- based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Grain mill product manufactur- ing Seafood processing (other than on board vessels) Meat processing Soft drink, cordial, and syrup manufacturing Beer manufacturing Wine and alcoholic beverage manufacturing (not elsewhere classified) Spirit manufacturing Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 131 Textile and rubber product manu- facturing 133 Textile and textile product manu- facturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 232
20 221 40 222 20 222 30 221 10 226 11 232 10 232 30 232 90 291 90 453 10 525 92 Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile prod- uct manufacturing (not else- where classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufac- turing Synthetic textile manufacturing Natural textile manufacturing Textile floor covering manufac- turing Rope, cordage, and twine manu- facturing Wool scouring tanning, fellmongery, Leather and fur dressing Veneer and plywood manufac- turing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retail- ing 57 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 143 Timber processing 151 Paper and paper product manu- facturing 153 Paper product and wood panel manufacturing 161 Printing and associated services 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) Classification units Log sawmilling Wood chipping Timber resawing and dressing paperboard and paperboard Pulp, paper, manufacturing Corrugated and paperboard container manufac- turing Paper bag and sack manufactur- ing Paper stationery manufacturing product Reconstituted wood manufacturing Converted paper product manu- facturing (not elsewhere classi- fied) Sanitary paper product manufac- turing Printing Printing support services Oil and gas extraction Petroleum refining and petrol- eum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manu- facturing Pipeline transport Petroleum and coal product manufacturing (not
 elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 181 Organic chemicals and chemical products 183 Pharmaceutical product manufacturing and chemical 191 Plastic products 201 Ceramic, glass and non-metallic products Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manu- facturing Explosives manufacturing Paint and coatings manufactur- ing Basic chemical product manu- facturing (not elsewhere classi- fied) Adhesive manufacturing pharmaceutical Human and medicinal product manufactur- ing Veterinary pharmaceutical and medicinal product manufactur- ing Pesticide manufacturing Cleaning compound manufactur- ing Cosmetic and toiletry prepar- ation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packag- ing material manufacturing Polymer foam product manufac- turing Polymer product manufacturing (not elsewhere classified) Glass and glass product manu- facturing Clay brick manufacturing Cement and lime manufacturing and gypsum product Plaster manufacturing Concrete product manufacturing 59 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufac- turing Alumina production Aluminium smelting lead, and zinc Copper, silver, smelting and refining Basic non-ferrous metal manu- facturing (not elsewhere classi- fied) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Iron smelting and steel manufac- turing
 Iron and steel casting Iron and steel forging Steel pipe and tube manufactur- ing Metal container manufacturing (not elsewhere classified) Spring and wire product manu- facturing Modern Apprenticeship Co-or- dinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Nut, bolt, screw, and rivet manu- facturing Metal and mineral wholesaling Mineral products 211 Non-ferrous metals and products manufacturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 60 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 224 Sheet metal products 226 Metal products group) (medium-risk 228 Structural metal industries 231 Aviation, electronic, and elec- trical manufacturing 233 Automotive and transport manu- facturing 235 Shipbuilding Metal roof and guttering manu- facturing (except aluminium) Sheet metal product manufactur- ing (except metal structural and container products) Surface coating and finishing Fabricated metal product manu- facturing (not elsewhere classi- fied) Boiler, tank, and other heavy- gauge metal container manufac- turing Prefabricated metal manufacturing Structural steel fabricating building Structural metal product manu- facturing (not elsewhere classi- fied) Aircraft manufacturing and re- pair services Electronic equipment manufac- turing (not elsewhere classified) Domestic appliance manufactur- ing (not elsewhere classified) Whiteware appliance manufac- turing Electric manufacturing Electrical equipment manufac- turing (not elsewhere classified) Motor vehicle manufacturing
 equipment lighting Automotive electrical compo- nents manufacturing Motor vehicle parts manufactur- ing (not elsewhere classified) Transport equipment manufac- turing (not elsewhere classified) Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) 61 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units 237 Boatbuilding 241 Machinery and equipment manu- facturing (lower–medium risk group) 243 Machinery and equipment manu- facturing (medium-risk group) 251 Manufacturing (low-risk group) Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) Electric cable and wire manufac- turing Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) Machine tool and parts manufac- turing Lifting and material-handling equipment manufacturing Pump and compressor manufac- turing Fixed space heating, cooling, and ventilation equipment manu- facturing Motor vehicle body and trailer manufacturing Railway rolling stock manufac- turing and repair services Agricultural machinery equipment manufacturing Mining and construction ma- chinery manufacturing Machinery and equipment manu- facturing (not elsewhere classi- fied) Metal furniture manufacturing and Labour supply services (on-hired staff—non-office work—includ- ing up to 30% office work) Reproduction of recorded media Photographic, optical, and oph- thalmic equipment manufactur- ing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equip- ment manufacturing (not else- where classified) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 253 Furniture and other manufactur- ing 261 Electricity
 generation and supply 271 Non electricity utilities and net- work infrastructure 291 Waste services equipment Computer and electronic office equipment manufacturing Communications manufacturing Jewellery and silverware manu- facturing Wooden furniture and uphol- stered seat manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electri- city market operation Energy and services utilities op- eration (excluding construction, maintenance, and plant oper- ation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not else- where classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility network construction and maintenance services Waste treatment and disposal ser- vices Solid waste collection services 63 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Other building construction 303 House construction 311 Road and bridge construction 313 Heavy and civil engineering con- struction 315 Land development services 320 Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation and alarm services 323 Plumbing and building comple- tion services 324 Painting and decorating services 326 Construction and building trade services 64 Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construc- tion (not elsewhere classified) Non-residential building con- struction House
 construction Road and bridge construction Heavy and civil engineering con- struction (not elsewhere classi- fied) Land development and subdiv- ision Site preparation services Agricultural product wholesal- ing (not elsewhere classified) Plumbing goods wholesaling and diningware Furniture and floor coverings wholesaling Kitchenware wholesaling Electrical services telecommunication within buildings) Air conditioning and heating ser- vices Fire and security alarm installa- tion services Plumbing services (including services completion Building vices—all trades subcontracted Painting and decorating services ser- Hire of construction machinery and cranes with operator Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups 328 Structural trade services 331 Petroleum product and specialty wholesaling Classification units Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not else- where classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer periph- erals wholesaling Telecommunication wholesaling Jewellery and watch wholesaling goods Toy and sporting goods whole- saling Wholesaling—commission- based or excluding storage and handling of goods 65 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 333 Grocery and produce wholesal- ing 341 Electrical and electronic goods wholesaling 343 Specialised machinery equipment wholesaling
 and 345 Hardware goods wholesaling 351 Vehicle and machinery wholesal- ing 361 Fish, meats and dairy produce wholesaling 371 Wholesale trade (low-risk group) Classification units Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not else- where classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere clas- sified) Food and other specialised in- dustrial machinery and equip- ment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural machinery wholesaling Commercial vehicle wholesaling and construction Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Industrial and agricultural chem- ical product wholesaling Car wholesaling and tobacco product Liquor wholesaling Textile product wholesaling Clothing and footwear wholesal- ing Book and magazine wholesaling Paper product wholesaling Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 373 Other wholesaling 391 Car retailing 393 Motor trade wholesaling and re- tailing 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retail- ing 422 Clothing and footwear retailing and toiletry Pharmaceutical goods wholesaling Wholesaling (not elsewhere clas- sified) Car retailing (including associ- ated vehicle servicing) Trailer and motor vehicle whole- saling (not elsewhere classified) Motor vehicle new-part whole- saling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retail- ing (not elsewhere
 classified) Motor vehicle parts retailing Petroleum fuel retailing (includ- ing associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory based) Supermarket and grocery stores Fresh meat, fish, and poultry re- tailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing 67 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 424 Retail trade (low-risk group) 426 Retail group) trade (low–medium-risk 428 Store and non-store retailing Classification units Footwear retailing Entertainment media retailing Sport and camping equipment re- tailing Newspaper and book retailing Stationery goods retailing Flower retailing Watch and jewellery retailing retailing accessories Personal (not elsewhere classified) Craft and gift retailing (not else- where classified) Retail postal services Video and other electronic media rental and hiring Department stores Electrical, electronic, and gas ap- pliance retailing Computer and computer periph- erals retailing Electrical and electronic goods retailing (not elsewhere classi- fied) Toy and game retailing Store-based retailing (not else- where classified) Manchester and textile goods re- tailing (not elsewhere classified) Furniture retailing Floor covering retailing Hardware and building supplies retailing Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 Road freight transport 491 Air transport and support ser- vices 493 Air operations
 (higher-risk group) Classification units Houseware retailing Antique and used goods retailing Garden supplies retailing Non-store retailing Retail commission-based buying or selling (or both) Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus trans- port Urban bus transport Taxi and road transport (not else- where classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Avi- ation Rules Part 121, 125, or 129 Airport operations and air trans- port support services (not else- where classified) Air operations under Civil Avi- ation Rules Part 137 Air operations under Civil Avi- ation Rules Part 133 or 135 69 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Air operations under Civil Avi- ation Rules Parts 101, 103, 104, 105, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) Coastal or international water (vessels 45 metres transport length and under, or 500 tonnes displacement and under) Inland water transport (except passenger-only) Water passenger transport (river, lake, or harbour) Port and water transport terminal and marina operators Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery ser- vices Travel agency and tour arrange- ment services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classi- fied) Transport support services (not elsewhere classified) Freight forwarding services Stevedoring services Grain storage services Warehousing and storage ser- vices (not elsewhere classified)
 Newspaper publishing Water and scenic transport 511 Postal and courier services 521 Travel, customs and shipping agency services 523 Other transport and transport ser- vices 525 Stevedoring 531 Warehousing and storage 541 Publishing 70 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 581 Communications and informa- tion services 621 Finance, insurance and statistical services Magazine and other periodical publishing Book publishing Publishing (not elsewhere clas- sified) (except software, music, and Internet) Internet publishing and broad- casting Directory and mailing-list pub- lishing Music publishing Software publishing services Wired telecommunications net- work operation Wireless telecommunications network operation (not else- where classified) Telecommunications (not elsewhere classified) Internet service providers and web search portals Data processing and web-hosting services Electronic information storage services Information services (not else- where classified) Central banking Banking Building society operation Credit union operation Depository financial intermedia- tion (not elsewhere classified) Non-depository financing 71 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April Classification units Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classi- fied) Auxiliary insurance services
 Market research and statistical services Non-financial assets leasing and investment Holder investor farms and live- stock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffold- ing rental and hiring Real estate services Residential property operators and developers (excluding con- struction) Non-residential property oper- ators and developers (excluding construction) Levy risk groups 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and oper- ation 72 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups 691 Advertising and photographic services 693 Design and engineering services 695 Scientific research services 697 Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 723 Management and consulting ser- vices 724 Business support services Classification units Advertising services Professional photographic ser- vices Architectural services Surveying and mapping services Engineering design and engin- eering consulting services Specialised design services (not elsewhere classified) Scientific research services Scientific testing and analysis services Professional, scientific, and tech- nical services (not elsewhere classified) Veterinary services Computer systems design and re- lated services Legal services Accounting services Management advice and related consulting services Corporate head office manage- ment services Taxi and other vehicle schedul- ing operations Employment placement and re- cruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers
 only) Document preparation services Credit reporting and debt collec- tion services 73 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 726 Administrative services 728 Labour supply services (medium-risk group) 751 Government administration 753 Local government, public order and regulatory services 755 Justice 761 Defence 771 Police services 773 Inspection, investigation and se- curity services 775 Corrective services 777 Fire and emergency services 801 Primary and secondary education Classification units Call centre operation Educational support services Office administrative services (not services Administrative elsewhere classified) Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) Central government administra- tion (not elsewhere classified) Foreign government representa- tion Local government administra- tion (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence Police services Meat and food inspection ser- vices Investigation and security ser- vices Correctional and detention ser- vices Fire protection and other emer- gency services (except police and ambulance services) Primary education Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services 851 Medical and optical services 853 Dental services 855 Health and community services Classification units Secondary education
863 91 Classification units Secondary education Combined primary and sec- ondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational educa- tion and training Adult, community, and other education (not elsewhere classi- fied) Arts education (except psychiatric Hospitals hospitals) Psychiatric hospitals and psy- chiatric services (not elsewhere classified) Midwifery services General practice medical ser- vices Specialist medical services Optometry and optical dispens- ing Dental services Pathology and diagnostic imag- ing services Community health centre oper- ation Physiotherapy services Chiropractic and osteopathic ser- vices Allied health services (not else- where classified) Health care services (not else- where classified) 75 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 861 Preschool education and child care 863 Medical and social support ser- vices 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 903 Entertainment and performing arts Classification units Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement operation village (without rest home or hospital facilities) Retirement operation village (with rest home or hospital facil- ities) Residential care services (not elsewhere classified) Motion picture and video distri- bution Radio broadcasting Free-to-air television broadcast- ing Cable and other subscription pro- gramming Libraries and archives Motion picture and video pro- duction Post-production and other motion picture and video activities (not elsewhere classi- fied) Motion picture exhibition services Performing arts operation 9111
11 872 20 911 20 912 10 912 20 912 30 921 00 9111 0 9111 1 911 30 924 10 76 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units Sporting and recreational activ- ities (lower risk group) 913 Recreational facilities operation Creative artists, musicians, writ- ers, and performers Music and other sound recording activities (not elsewhere classi- fied) Performing arts venue operation Casino operation and and and recre- recre- recre- physical physical physical physical physical Horse and dog racing administra- tion and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation recre- and Sport ation—community rugby league Sport recre- ation—softball or baseball Sport ation—swimming Sport ation—tennis and Sport ation—water skiing Sport and ation—community where classified) Sport ation—boating or yachting Sport ation—cycling Sport and ation—golf Sport and ation—netball Amusement parks and centres operation Zoological and botanic gardens operation Nature reserve and conservation park operation recre- else- physical physical physical physical physical recre- recre- recre- recre- (not and and 77 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units 915 Sporting and recreational activ- ities (medium-risk group) 917 Equine and sporting activities (medium–high-risk group) 919 Equine and sporting activities (high-risk group) Sports and physical recreation instruction Dog racing activities and and sport recre- recre- recre- recre- recre- physical physical physical physical physical physical recre- (not Sport
 ation—community rugby Sport and ation—snow skiing Sport and ation—squash or badminton Horse farming and horse agist- ment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Sport ation—community cricket Sport and ation—professional elsewhere classified) Sport and ation—professional cricket Sport and ation—motor racing Amusement and other recreation activities (not elsewhere classi- fied) Horse racing activities—thor- oughbred and other (not else- where classified) Horse racing activities—thor- oughbred racing—jockeys Sport ation—professional rugby Sport and ation—professional league Sporting and recreational equine activities (not elsewhere classi- fied) and Sport ation—motor cycling recre- rugby physical physical physical physical recre- recre- recre- and Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups 921 Museums and gambling activ- ities 941 Repair and maintenance (low- risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and man- agement 951 Business and community organ- isations 953 Personal and community activ- ities Classification units Museum operation Lottery operation Gambling activities (not else- where classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic ap- pliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services (except services Automotive body, paint, and in- terior repair and maintenance Automotive repair and mainten- ance (not elsewhere classified) Pest control agricultural and forestry) Cleaning services and facil- ities management (not elsewhere classified) Religious
 organisations and ser- vices Business and professional asso- ciation services Labour association services Interest group services (not else- where classified) Parking services crematorium, Funeral, cemetery services Hairdressing and beauty services and 79 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units 952 70 952 90 953 00 962 91 970 00 952 10 Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage par- lour and prostitution services Community-based, multi-func- tional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning ser- vices 955 Laundries and dry cleaners Schedule 3 Levy risk groups for experience period tax year 1 April 2010 to 31 March 2011 Classification units Levy risk groups r 6 010 Fruit, vegetable, grain, plant and crop growing 0111 0 0111 1 011 20 011 30 011 40 011 50 011 60 011 70 011 80 011 90 Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) 80 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing Classification units Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not else- where classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and
 beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classi- fied) Forest product and moss gather- ing and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting 81 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 041 Forestry, hunting and trapping 051 Shearing 081 Exploration and mining 82 Classification units Prawn fishing Fish trawling, seining, and net- ting (including processing on board) Line fishing (including process- ing on board) Fishing (not elsewhere classi- fied) Hunting and trapping Forestry Logging Forestry support services (ex- cluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not else- where classified) Petroleum and natural gas ex- ploration Mineral exploration Mining support services (not elsewhere classified) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups 110 Sugar, confectionery and crisps manufacturing, and packaging 112 Primary produce processing and manufacturing 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufac- turing 116 Fruit, vegetable, and oil process- ing 117 Seafood, poultry and grain prod- uct manufacturing 119 Meat processing 121 Beverage and tobacco product manufacturing Classification units Sugar manufacturing
0 218 10 Classification units Sugar manufacturing Confectionery manufacturing Potato crisps and corn crisps manufacturing Packaging services and smallgoods Cured meat manufacturing Milk and cream processing Ice cream manufacturing (fac- Cheese and other dairy product manufacturing (not elsewhere classified) Cereal, pasta, and baking-mix manufacturing Bread manufacturing tory-based) Cake and pastry manufacturing (factory-based) Biscuit manufacturing (factory- based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Grain mill product manufactur- ing Seafood processing (other than on board vessels) Meat processing Soft drink, cordial, and syrup manufacturing 83 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 131 Textile and rubber product manu- facturing 133 Textile and textile product manu- facturing 135 Skin and hide processing 141 Wood products manufacturing and dealing Classification units Beer manufacturing Wine and alcoholic beverage manufacturing (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile prod- uct manufacturing (not else- where classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufac- turing Synthetic textile manufacturing Natural textile manufacturing Textile floor covering manufac- turing Rope, cordage, and twine manu- facturing Wool scouring tanning, fellmongery, Leather and fur dressing Veneer and plywood manufac- turing Wooden structural fittings and components manufacturing Reprinted as at 1 April 2014 Accident
 Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 143 Timber processing 151 Paper and paper product manu- facturing 153 Paper product and wood panel manufacturing 161 Printing and associated services 171 Petroleum, gas and inorganic chemical products Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retail- ing Log sawmilling Wood chipping Timber resawing and dressing paperboard and paperboard Pulp, paper, manufacturing Corrugated and paperboard container manufac- turing Paper bag and sack manufactur- ing Paper stationery manufacturing product Reconstituted wood manufacturing Converted paper product manu- facturing (not elsewhere classi- fied) Sanitary paper product manufac- turing Printing Printing support services Oil and gas extraction Petroleum refining and petrol- eum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manu- facturing 85 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical product manufacturing and chemical 191 Plastic products 86 Classification units Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manu- facturing Explosives manufacturing Paint and coatings manufactur- ing Basic chemical product manu- facturing (not elsewhere classi- fied) Adhesive manufacturing pharmaceutical Human and medicinal product manufactur- ing Veterinary pharmaceutical and medicinal product manufactur- ing
 Pesticide manufacturing Cleaning compound manufactur- ing Cosmetic and toiletry prepar- ation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packag- ing material manufacturing Polymer foam product manufac- turing Polymer product manufacturing (not elsewhere classified) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 201 Ceramic, glass and non-metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training Glass and glass product manu- facturing Clay brick manufacturing Cement and lime manufacturing and gypsum product Plaster manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufac- turing Alumina production Aluminium smelting lead, and zinc Copper, silver, smelting and refining Basic non-ferrous metal manu- facturing (not elsewhere classi- fied) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Iron smelting and steel manufac- turing Iron and steel casting Iron and steel forging Steel pipe and tube manufactur- ing Metal container manufacturing (not elsewhere classified) Spring and wire product manu- facturing 87 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Nut, bolt, screw, and rivet manu-
 facturing Metal and mineral wholesaling Metal roof and guttering manu- facturing (except aluminium) Sheet metal product manufactur- ing (except metal structural and container products) Surface coating and finishing Fabricated metal product manu- facturing (not elsewhere classi- fied) Boiler, tank and other heavy- gauge metal container manufac- turing Prefabricated metal manufacturing Structural steel fabricating building Structural metal product manu- facturing (not elsewhere classi- fied) Aircraft manufacturing and re- pair services Electronic equipment manufac- turing (not elsewhere classified) Domestic appliance manufactur- ing (not elsewhere classified) Whiteware appliance manufac- turing Electric manufacturing Electrical equipment manufac- turing (not elsewhere classified) equipment lighting 222 Aluminium and metal products 224 Sheet metal products 226 Metal products group) (medium-risk 228 Structural metal industries 231 Aviation, electronic and elec- trical manufacturing Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 233 Automotive and transport manu- facturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manu- facturing (lower-medium risk group) 243 Machinery and equipment manu- facturing (medium-risk group) Motor vehicle manufacturing Automotive electrical compo- nents manufacturing Motor vehicle parts manufactur- ing (not elsewhere classified) Transport equipment manufac- turing (not elsewhere classified) Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) Electric cable and wire
 manufac- turing Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) Machine tool and parts manufac- turing Lifting and material-handling equipment manufacturing Pump and compressor manufac- turing Fixed space heating, cooling, and ventilation equipment manu- facturing Motor vehicle body and trailer manufacturing Railway rolling stock manufac- turing and repair services Agricultural machinery equipment manufacturing Mining and construction ma- chinery manufacturing Machinery and equipment manu- facturing (not elsewhere classi- fied) Metal furniture manufacturing and 89 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Labour supply services (on-hired staff—non-office work—includ- ing up to 30% office work) Reproduction of recorded media Photographic, optical, and oph- thalmic equipment manufactur- ing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equip- ment manufacturing (not else- where classified) Computer and electronic office equipment manufacturing Communications manufacturing Jewellery and silverware manu- facturing Wooden furniture and uphol- stered seat manufacturing Mattress manufacturing equipment Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electri- city market operation Energy and services utilities op- eration (excluding construction, maintenance and plant oper- ation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not else- where classified) 251 Manufacturing (low-risk group) 253 Furniture and other manufactur- ing 261 Electricity generation and supply 90 Reprinted as at 1 April 2014
 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 271 Non electricity utilities and net- work infrastructure 291 Waste services 301 Other building construction 303 House construction 311 Road and bridge construction 313 Heavy and civil engineering con- struction 315 Land development services 320 Agricultural, plumbing and homeware goods wholesaling Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility network construction and maintenance services Waste treatment and disposal ser- vices Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construc- tion (not elsewhere classified) Non-residential building con- struction House construction Road and bridge construction Heavy and civil engineering con- struction (not elsewhere classi- fied) Land development and subdiv- ision Site preparation services Agricultural product wholesal- ing (not elsewhere classified) Plumbing goods wholesaling Furniture and floor coverings wholesaling Kitchenware wholesaling diningware and 91 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 321 Electrical services 322 Heating, ventilation and alarm services 323 Plumbing and building comple- tion services 324 Painting and decorating services 326 Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty wholesaling Classification units (including services Electrical services telecommunication within buildings) Air conditioning and heating ser- vices Fire and
 security alarm installa- tion services Plumbing services completion Building vices—all trades subcontracted Painting and decorating services ser- Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not else- where classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units Professional and scientific goods wholesaling Computer and computer periph- erals wholesaling Telecommunication wholesaling Jewellery and watch wholesaling goods Toy and sporting goods whole- saling Wholesaling—commission- based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not else- where classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere clas- sified) Food and other specialised in- dustrial machinery and equip- ment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural machinery wholesaling Commercial vehicle wholesaling and construction Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Industrial and agricultural chem- ical product wholesaling 93 333 Grocery and produce wholesal- ing 341 Electrical and electronic goods wholesaling 343 Specialised machinery equipment wholesaling and 345 Hardware goods wholesaling 351
 Vehicle and machinery wholesal- ing 361 Fish, meats and dairy produce wholesaling 371 Wholesale trade (low-risk group) Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 373 Other wholesaling 391 Car retailing 393 Motor trade wholesaling and re- tailing 395 Motor trade services 411 Food retailing Classification units Car wholesaling and tobacco product Liquor wholesaling Textile product wholesaling Clothing and footwear wholesal- ing Book and magazine wholesaling Paper product wholesaling and toiletry Pharmaceutical goods wholesaling Wholesaling (not elsewhere clas- sified) Car retailing (including associ- ated vehicle servicing) Trailer and motor vehicle whole- saling (not elsewhere classified) Motor vehicle new-part whole- saling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retail- ing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (includ- ing associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory based) Supermarket and grocery stores Fresh meat, fish, and poultry re- tailing Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups 420 Pharmacies and associated retail- ing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 426 Retail group) trade (low-medium risk Classification units Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic
 film processing Clothing retailing Footwear retailing Entertainment media retailing Sport and camping equipment re- tailing Newspaper and book retailing Stationery goods retailing Flower retailing Watch and jewellery retailing retailing accessories Personal (not elsewhere classified) Craft and gift retailing (not else- where classified) Retail postal services Video and other electronic media rental and hiring Department stores Electrical, electronic, and gas ap- pliance retailing Computer and computer periph- erals retailing Electrical and electronic goods retailing (not elsewhere classi- fied) 95 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 96 Classification units Toy and game retailing Store-based retailing (not else- where classified) Manchester and textile goods re- tailing (not elsewhere classified) Furniture retailing Floor covering retailing Hardware and building supplies retailing Houseware retailing Antique and used goods retailing Garden supplies retailing Non-store retailing Retail commission-based buying or selling (or both) Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus trans- port Urban bus transport Taxi and road transport (not else- where classified) Rail freight transport Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups 463 Road freight transport 491 Air transport and support ser- vices 493 Air operations (higher-risk group) 501 Water and scenic transport 511 Postal and courier services 521 Travel, customs and shipping agency services 621 00 611 00 640
and shipping agency services Classification units Rail passenger transport Road freight transport Air transport under Civil Avi- ation Rules Part 121, 125, or 129 Airport operations and air trans- port support services (not else- where classified) Air operations under Civil Avi- ation Rules Part 137 Air operations under Civil Avi- ation Rules Part 133 or 135 Air operations under Civil Avi- ation Rules Parts 101, 103, 104, 105, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger-only) Water passenger transport (river, lake, or harbour) Port and water transport terminal and marina operations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery ser- vices Travel agency and tour arrange- ment services Customs and shipping agency services (excluding handling of goods) 97 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units 523 Other transport and transport ser- vices 525 Stevedoring 531 Warehousing and storage 541 Publishing 581 Communications and informa- tion services Transport (not elsewhere classi- fied) Transport support services (not elsewhere classified) Freight forwarding services Stevedoring services Grain storage services Warehousing and storage ser- vices (not elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere clas- sified) (except software, music, and Internet) Internet
 publishing and broad- casting Directory and mailing-list pub- lishing Music publishing Software publishing Wired telecommunications net- work operation Wireless telecommunications network operation (not else- where classified) Telecommunications (not elsewhere classified) Internet service providers and web search portals Data processing and web-hosting services Electronic information storage services services Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 621 Finance, insurance and statistical services 641 Financial and rental services Information services (not else- where classified) Central banking Banking Building society operation Credit union operation Depository financial intermedia- tion (not elsewhere classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classi- fied) Auxiliary insurance services Market research and statistical services Non-financial assets leasing and investment Holder investor farms and live- stock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) 99 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units 661 Transport and machinery rental services 671 Real estate services 673 Property development and oper- ation 691 Advertising and photographic services 693 Design and engineering services 695 Scientific research services 697 Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 723 Management and consulting ser- vices 100 774 20 774 30 772 00 771 10 771 20 785 10
Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffold- ing rental and hiring Real estate services Residential property operators and developers (excluding con- struction) Non-residential property oper- ators and developers (excluding construction) Advertising services Professional photographic ser- vices Architectural services Surveying and mapping services Engineering design and engin- eering consulting services Specialised design services (not elsewhere classified) Scientific research services Scientific testing and analysis services Professional, scientific, and tech- nical services (not elsewhere classified) Veterinary services Computer systems design and re- lated services Legal services Accounting services Management advice and related consulting services Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 724 Business support services 726 Administrative services 728 Labour supply services (medium-risk group) 751 Government administration 753 Local government, public order and regulatory services 755 Justice 761 Defence Corporate head office manage- ment services Taxi and other vehicle schedul- ing operations Employment placement and re- cruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers only) Document preparation services Credit reporting and debt collec- tion services Call centre operation Educational support services Office administrative services (not services Administrative elsewhere classified) Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) Central government administra- tion (not elsewhere classified)
 Foreign government representa- tion Local government administra- tion (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence 101 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 771 Police services 773 Inspection, investigation and se- curity services 775 Corrective services 777 Fire and emergency services 801 Primary and secondary education 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services 851 Medical and optical services 853 Dental services 102 Classification units Police services Meat and food inspection ser- vices Investigation and security ser- vices Correctional and detention ser- vices Fire protection and other emer- gency services (except police and ambulance services) Primary education Secondary education Combined primary and sec- ondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational educa- tion and training Adult, community, and other education (not elsewhere classi- fied) Arts education (except psychiatric Hospitals hospitals) Psychiatric hospitals and psy- chiatric services (not elsewhere classified) Midwifery services General practice medical ser- vices Specialist medical services Optometry and optical dispens- ing Dental services Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 855 Health and community services 861 Preschool education and child care 863 Medical and social support ser- vices 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 863 10 863 40
broadcasting and distribution Pathology and diagnostic imag- ing services Community health centre oper- ation Physiotherapy services Chiropractic and osteopathic ser- vices Allied health services (not else- where classified) Health care services (not else- where classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement operation village (without rest home or hospital facilities) Retirement operation village (with rest home or hospital facil- ities) Residential care services (not elsewhere classified) Motion picture and video distri- bution Radio broadcasting Free-to-air television broadcast- ing Cable and other subscription pro- gramming 103 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 903 Entertainment and performing arts 911 Sporting and recreational activ- ities (lower-risk group) Classification units Libraries and archives Motion picture and video pro- duction Post-production and other motion picture and video activities (not elsewhere classi- fied) Motion picture exhibition services Performing arts operation Creative artists, musicians, writ- ers, and performers Music and other sound recording activities (not elsewhere classi- fied) Performing arts venue operation Casino operation and physical physical Horse and dog racing administra- tion and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport recre- and ation—community rugby league Sport recre- ation—softball or baseball Sport
 ation—swimming Sport ation—tennis Sport and ation—water skiing Sport and ation—community where classified) Sport ation—boating or yachting recre- else- physical physical physical physical physical recre- recre- recre- recre- (not and and and Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units Recreational facilities operation 915 Sporting and recreational activ- ities (medium-risk group) 917 Equine and sporting activities (medium-high risk group) 919 Equine and sporting activities (high-risk group) and recre- recre- recre- physical physical physical Sport ation—cycling Sport and ation—golf Sport and ation—netball Amusement parks and centres operation Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities and and recre- recre- recre- physical physical physical Sport ation—community rugby Sport and ation—snow skiing and Sport ation—squash or badminton Horse farming and horse agist- ment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Sport ation—community cricket Sport and ation—professional elsewhere classified) Sport and ation—professional cricket Sport and ation—motor racing Amusement and other recreation activities (not elsewhere classi- fied) Horse racing activities—thor- oughbred and other (not else- where classified) recre- (not physical physical physical physical recre- recre- recre- sport 105 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Museums and gambling activ- ities 941
961 00 921 Museums and gambling activ- ities 941 Repair and maintenance (low- risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and man- agement 951 Business and community organ- isations 106 and recre- physical physical recre- rugby Horse racing activities—thor- oughbred racing—jockeys Sport ation—professional rugby Sport and ation—professional league Sporting and recreational equine activities (not elsewhere classi- fied) Sport and ation—motor cycling Museum operation physical recre- Lottery operation Gambling activities (not else- where classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic ap- pliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services services Automotive body, paint, and in- terior repair and maintenance Automotive repair and mainten- ance (not elsewhere classified) Pest control agricultural and forestry) Cleaning services and facil- ities management (not elsewhere classified) Religious organisations and ser- vices (except Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 962 10 962 20 962 90 661 10 952 40 952 60 952 70 952 90 953 00 962 91 970 00 952 10 953 Personal and community activ- ities 955 Laundries and dry cleaners Business and professional asso- ciation services Labour association services Interest group services (not else- where classified) Parking services crematorium, Funeral, cemetery services Hairdressing and beauty services and Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage par- lour and prostitution services Community-based, multi-func- tional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning ser- vices Schedule 4 Levy risk groups for
 experience period tax year 1 April 2009 to 31 March 2010 Classification units Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing Nursery production Turf growing Floriculture production Vegetable growing 0111 0 0111 1 011 20 011 30 r 6 107 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 108 Classification units Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not else- where classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups 018 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 041 Forestry, hunting and trapping 051 Shearing 081 Exploration and mining Classification units Dairy cattle farming Agriculture and fishing support services (not elsewhere classi- fied) Forest product and moss gather- ing and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and net- ting (including processing on board) Line fishing (including process- ing on board) Fishing (not elsewhere classi- fied) Hunting and trapping Forestry
 Logging Forestry support services (ex- cluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining 109 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not else- where classified) Petroleum and natural gas ex- ploration Mineral exploration Mining support services (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Potato crisps and corn crisps manufacturing Packaging services and smallgoods Cured meat manufacturing Milk and cream processing Ice cream manufacturing (fac- Cheese and other dairy product manufacturing (not elsewhere classified) Cereal, pasta, and baking-mix manufacturing Bread manufacturing tory-based) Cake and pastry manufacturing (factory-based) Biscuit manufacturing (factory- based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) 110 Sugar, confectionery and crisps manufacturing, and packaging 112 Primary produce processing and manufacturing 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufac- turing 110 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 116 Fruit, vegetable, and oil process- ing 117 Seafood, poultry and grain prod- uct manufacturing 119 Meat processing 121 Beverage and tobacco product manufacturing 131 Textile and rubber product manu- facturing Fruit and
90 224 20 225 00 226 20 255 10 255 90 Fruit and vegetable processing Oil and fat manufacturing Poultry processing Grain mill product manufactur- ing Seafood processing (other than on board vessels) Meat processing Soft drink, cordial, and syrup manufacturing Beer manufacturing Wine and alcoholic beverage manufacturing (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile prod- uct manufacturing (not else- where classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufac- turing 111 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Textile and textile product manu- facturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manu- facturing 153 Paper product and wood panel manufacturing 112 Synthetic textile manufacturing Natural textile manufacturing Textile floor covering manufac- turing Rope, cordage, and twine manu- facturing Wool scouring tanning, fellmongery, Leather and fur dressing Veneer and plywood manufac- turing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retail- ing Log sawmilling Wood chipping Timber resawing and dressing paperboard and paperboard Pulp, paper, manufacturing and Corrugated paperboard container manufac- turing Paper bag and sack manufactur- ing Paper stationery manufacturing Reconstituted wood manufacturing product Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013
 Schedule 4 Levy risk groups Classification units 161 Printing and associated services 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical product manufacturing and chemical Converted paper product manu- facturing (not elsewhere classi- fied) Sanitary paper product manufac- turing Printing Printing support services Oil and gas extraction Petroleum refining and petrol- eum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manu- facturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manu- facturing Explosives manufacturing Paint and coatings manufactur- ing Basic chemical product manu- facturing (not elsewhere classi- fied) Adhesive manufacturing pharmaceutical Human and medicinal product manufactur- ing 113 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Veterinary pharmaceutical and medicinal product manufactur- ing Pesticide manufacturing Cleaning compound manufactur- ing Cosmetic and toiletry prepar- ation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packag- ing material manufacturing Polymer foam product manufac- turing Polymer product manufacturing (not elsewhere classified) Glass and glass product manu- facturing Clay brick manufacturing Cement and lime manufacturing and gypsum product Plaster manufacturing Concrete product
 manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufac- turing Alumina production Aluminium smelting lead, and zinc Copper, silver, smelting and refining Basic non-ferrous metal manu- facturing (not elsewhere classi- fied) 191 Plastic products 201 Ceramic, glass and non-metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing 114 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products group) (medium-risk 228 Structural metal industries Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Iron smelting and steel manufac- turing Iron and steel casting Iron and steel forging Steel pipe and tube manufactur- ing Metal container manufacturing (not elsewhere classified) Spring and wire product manu- facturing Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Nut, bolt, screw, and rivet manu- facturing Metal and mineral wholesaling Metal roof and guttering manu- facturing (except aluminium) Sheet metal product manufactur- ing (except metal structural and container products) Surface coating and finishing Fabricated metal product manu- facturing (not elsewhere classi- fied) Boiler, tank and other heavy- gauge metal container manufac- turing Prefabricated metal manufacturing Structural steel fabricating building 115 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units 274 90 282 40 284 90
groups Classification units Aviation, electronic and elec- trical manufacturing 233 Automotive and transport manu- facturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manu- facturing (lower-medium risk group) 116 Structural metal product manu- facturing (not elsewhere classi- fied) Aircraft manufacturing and re- pair services Electronic equipment manufac- turing (not elsewhere classified) Domestic appliance manufactur- ing (not elsewhere classified) Whiteware appliance manufac- turing Electric manufacturing Electrical equipment manufac- turing (not elsewhere classified) Motor vehicle manufacturing equipment lighting Automotive electrical compo- nents manufacturing Motor vehicle parts manufactur- ing (not elsewhere classified) Transport equipment manufac- turing (not elsewhere classified) Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) Electric cable and wire manufac- turing Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) Machine tool and parts manufac- turing Lifting and material-handling equipment manufacturing Pump and compressor manufac- turing Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 243 Machinery and equipment manu- facturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufactur- ing Fixed space heating, cooling, and ventilation equipment manu- facturing Motor vehicle body and trailer manufacturing Railway rolling stock manufac- turing and repair services Agricultural machinery equipment manufacturing Mining and construction ma-
 chinery manufacturing Machinery and equipment manu- facturing (not elsewhere classi- fied) Metal furniture manufacturing and Labour supply services (on-hired staff—non-office work—includ- ing up to 30% office work) Reproduction of recorded media Photographic, optical, and oph- thalmic equipment manufactur- ing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equip- ment manufacturing (not else- where classified) Computer and electronic office equipment manufacturing Communications manufacturing Jewellery and silverware manu- facturing Wooden furniture and uphol- stered seat manufacturing Mattress manufacturing equipment Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing 117 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Manufacturing (not elsewhere classified) On-selling electricity and electri- city market operation Electricity line-system operation (excluding maintenance and op- eration) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not else- where classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility network construction and maintenance services Waste treatment and disposal ser- vices Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construc- tion (not elsewhere classified) Non-residential building con- struction House construction Road and bridge construction Heavy and civil engineering con- struction (not elsewhere classi- fied) 261 Electricity generation and supply 271 Non electricity utilities and net- work infrastructure 291 Waste services 301
 Other building construction 303 House construction 311 Road and bridge construction 313 Heavy and civil engineering con- struction 118 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 315 Land development services 320 Agricultural, plumbing and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation and alarm services 323 Plumbing and building comple- tion services 324 Painting and decorating services 326 Construction and building trade services Land development and subdiv- ision Site preparation services Agricultural product wholesal- ing (not elsewhere classified) Plumbing goods wholesaling and diningware Furniture and floor coverings wholesaling Kitchenware wholesaling Electrical services telecommunication within buildings) Air conditioning and heating ser- vices Fire and security alarm installa- tion services Plumbing services (including services completion Building vices—all trades subcontracted Painting and decorating services ser- Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not else- where classified) 119 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale)
 Professional and scientific goods wholesaling Computer and computer periph- erals wholesaling Telecommunication wholesaling Jewellery and watch wholesaling goods Toy and sporting goods whole- saling Wholesaling—commission- based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not else- where classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere clas- sified) Food and other specialised in- dustrial machinery and equip- ment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural machinery wholesaling and construction 328 Structural trade services 331 Petroleum product and specialty wholesaling 333 Grocery and produce wholesal- ing 341 Electrical and electronic goods wholesaling 343 Specialised machinery equipment wholesaling and 345 Hardware goods wholesaling 351 Vehicle and machinery wholesal- ing 120 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 361 Fish, meats and dairy produce wholesaling 371 Wholesale trade (low-risk group) 373 Other wholesaling 391 Car retailing 393 Motor trade wholesaling and re- tailing Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Industrial and agricultural chem- ical product wholesaling Car wholesaling and tobacco product Liquor wholesaling Textile product wholesaling Clothing and footwear wholesal- ing Book and magazine wholesaling Paper product wholesaling and toiletry Pharmaceutical goods wholesaling Wholesaling (not elsewhere clas- sified) Car retailing (including associ- ated vehicle servicing) Trailer and motor vehicle whole- saling (not elsewhere
 classified) Motor vehicle new-part whole- saling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retail- ing (not elsewhere classified) Motor vehicle parts retailing 121 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Motor trade services 411 Food retailing 420 Pharmacies and associated retail- ing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 122 Petroleum fuel retailing (includ- ing associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory based) Supermarket and grocery stores Fresh meat, fish, and poultry re- tailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing Sport and camping equipment re- tailing Newspaper and book retailing Stationery goods retailing Flower retailing Watch and jewellery retailing retailing accessories Personal (not elsewhere classified) Craft and gift retailing (not else- where classified) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups 426 Retail group) trade (low-medium risk 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services Classification units Retail postal services Video and other electronic media rental and hiring Department stores Electrical, electronic, and gas ap- pliance
 retailing Computer and computer periph- erals retailing Electrical and electronic goods retailing (not elsewhere classi- fied) Toy and game retailing Store-based retailing (not else- where classified) Manchester and textile goods re- tailing (not elsewhere classified) Furniture retailing Floor covering retailing Hardware and building supplies retailing Houseware retailing Antique and used goods retailing Garden supplies retailing Non-store retailing Retail commission-based buying or selling (or both) Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services 123 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 461 Road passenger and rail transport 463 Road freight transport 491 Air transport and support ser- vices 493 Air operations (higher-risk group) 501 Water and scenic transport 124 Classification units Catering services Cafes and restaurants Interurban and rural bus trans- port Urban bus transport Taxi and road transport (not else- where classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Avi- ation Rules Part 121, 125, or 129 Airport operations and air trans- port support services (not else- where classified) Air operations under Civil Avi- ation Rules Part 137 Air operations under Civil Avi- ation Rules Part 133 or 135 Air operations under Civil Avi- ation Rules Parts 101, 103, 104, 105, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) Coastal or international water (vessels 45 metres transport length and under, or 500 tonnes displacement and under) Inland water transport (except passenger-only) Water passenger transport (river, lake, or harbour) Port and water transport terminal and marina operations Water transport support services (not elsewhere classified) 512 70 573 00 612 10 612 20 612 30 620 00 621 00 611 00 640 10 663 00 021 30 640 40 640 50 630 10
 630 20 630 30 630 31 662 30 662 90 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 511 Postal and courier services 521 Travel, customs and shipping agency services 523 Other transport and transport ser- vices 525 Stevedoring 531 Warehousing and storage 541 Publishing 581 Communications and informa- tion services Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery ser- vices Travel agency and tour arrange- ment services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classi- fied) Transport support services (not elsewhere classified) Freight forwarding services Stevedoring services Grain storage services Warehousing and storage ser- vices (not elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere clas- sified) (except software, music, and Internet) Internet publishing and broad- casting Directory and mailing-list pub- lishing Music publishing Software publishing Wired telecommunications net- work operation 125 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units services Wireless telecommunications network operation (not else- where classified) Telecommunications (not elsewhere classified) Internet service providers and web search portals Data processing and web-hosting services Electronic information storage services Information services (not else- where classified) Central banking Banking Building society operation Credit union operation Depository financial intermedia- tion (not elsewhere classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health
 insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classi- fied) Auxiliary insurance services Finance, insurance and statistical services 126 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and oper- ation 691 Advertising and photographic services 693 Design and engineering services 695 Scientific research services 697 Scientific and veterinary services Market research and statistical services Non-financial assets leasing and investment Holder investor farms and live- stock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffold- ing rental and hiring Real estate services Residential property operators and developers (excluding con- struction) Non-residential property oper- ators and developers (excluding construction) Advertising services Professional photographic ser- vices Architectural services Surveying and mapping services Engineering design and engin- eering consulting services Specialised design services (not elsewhere classified) Scientific research services Scientific testing and analysis services Professional, scientific, and tech- nical services (not elsewhere classified) 127 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 701 Computer services 720 Legal services 721 Accounting
 services 723 Management and consulting ser- vices 724 Business support services 726 Administrative services 728 Labour supply services (medium-risk group) 751 Government administration 753 Local government, public order and regulatory services Classification units Veterinary services Computer systems design and re- lated services Legal services Accounting services Management advice and related consulting services Corporate head office manage- ment services Taxi organisations (excluding those that provide taxi services) Employment placement and re- cruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers only) Document preparation services Credit reporting and debt collec- tion services Call centre operation Educational support services Office administrative services (not services Administrative elsewhere classified) Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) Central government administra- tion (not elsewhere classified) Foreign government representa- tion Local government administra- tion (not elsewhere classified) Public order and safety services (not elsewhere classified) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 755 Justice 761 Defence 771 Police services 773 Inspection, investigation and se- curity services 775 Corrective services 777 Fire and emergency services 801 Primary and secondary education 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence
 Police services Meat and food inspection ser- vices Investigation and security ser- vices Correctional and detention ser- vices Fire protection and other emer- gency services (except police and ambulance services) Primary education Secondary education Combined primary and sec- ondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational educa- tion and training Adult, community, and other education (not elsewhere classi- fied) Arts education (except psychiatric Hospitals hospitals) Psychiatric hospitals and psy- chiatric services (not elsewhere classified) 129 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups 851 Medical and optical services 853 Dental services 855 Health and community services 861 Preschool education and child care 863 Medical and social support ser- vices 865 Aged and residential care and ambulance services Classification units Midwifery services General practice medical ser- vices Specialist medical services Optometry and optical dispens- ing Dental services Pathology and diagnostic imag- ing services Community health centre oper- ation Physiotherapy services Chiropractic and osteopathic ser- vices Allied health services (not else- where classified) Health care services (not else- where classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services operation village Retirement (without rest home or hospital facilities) Retirement operation village (with rest home or hospital facil- ities) Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups
 Classification units 901 Entertainment broadcasting and distribution 903 Entertainment and performing arts 911 Sporting and recreational activ- ities (lower-risk group) Residential care services (not elsewhere classified) Motion picture and video distri- bution Radio broadcasting Free-to-air television broadcast- ing Cable and other subscription pro- gramming Libraries and archives Motion picture and video pro- duction Post-production and other motion picture and video activities (not elsewhere classi- fied) Motion picture exhibition services Performing arts operation Creative artists, musicians, writ- ers, and performers Music and other sound recording activities (not elsewhere classi- fied) Performing arts venue operation Casino operation Horse and dog racing administra- tion and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport recre- and ation—community rugby league Sport recre- ation—softball or baseball physical physical and 131 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 Levy risk groups Classification units Recreational facilities operation 915 Sporting and recreational activ- ities (medium-risk group) 917 Equine and sporting activities (medium-high risk group) 132 and and and and (not recre- recre- recre- recre- recre- physical physical physical physical physical physical recre- else- Sport ation—swimming Sport ation—tennis Sport and ation—water skiing Sport and ation—community where classified) Sport ation—boating or yachting Sport ation—cycling Sport and ation—golf Sport and ation—netball Amusement parks and centres operation Zoological
 and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities physical physical recre- recre- and recre- recre- recre- physical physical physical Sport ation—community rugby Sport and ation—snow skiing Sport and ation—squash or badminton Horse farming and horse agist- ment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Sport ation—community cricket physical recre- and Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units Equine and sporting activities (high-risk group) 921 Museums and gambling activ- ities 941 Repair and maintenance (low- risk group) 943 Repair and maintenance (medium-risk group) sport recre- recre- physical physical physical recre- (not Sport and ation—professional elsewhere classified) and Sport ation—professional cricket Sport and ation—motor racing Amusement and other recreation activities (not elsewhere classi- fied) Horse racing activities—thor- oughbred and other (not else- where classified) Horse racing activities—thor- oughbred racing—jockeys Sport ation—professional rugby Sport and ation—professional league Sporting and recreational equine activities (not elsewhere classi- fied) Sport and ation—motor cycling Museum operation recre- rugby physical physical physical recre- recre- and Lottery operation Gambling activities (not else- where classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic ap- pliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance 133 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as
 at 1 April 2014 Levy risk groups Classification units Facilities maintenance and man- agement 951 Business and community organ- isations 953 Personal and community activ- ities 955 Laundries and dry cleaners Automotive electrical services (except services Automotive body, paint, and in- terior repair and maintenance Automotive repair and mainten- ance (not elsewhere classified) Pest control agricultural and forestry) Cleaning services and facil- ities management (not elsewhere classified) Religious organisations and ser- vices Business and professional asso- ciation services Labour association services Interest group services (not else- where classified) Parking services crematorium, Funeral, cemetery services Hairdressing and beauty services and Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage par- lour and prostitution services Community-based, multi-func- tional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning ser- vices Michael Webster, for Clerk of the Executive Council.
134 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Explanatory note 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 2013, revoke and replace the Accident Compensation (Experience Rating) Regulations 2011 (the 2011 regulations).
Experience rating adjusts the amount of a person’s work account levy in line with the accident compensa- tion claims attributable to the person that are payable from the work account and that qualify for experience rating.

The 2011 regulations are saved and will continue to apply for the purposes of calculating adjustments to a person’s work account levy for the 2011–2012 and the 2012–13 levy years.
The main differences between these regulations and the 2011 regu- lations are as follows: • Part 4 (which defined terms relevant to previous levy years) is omitted.

Terms that are relevant to the 2013–2014 levy year In particular, the definitions of are defined in regulation 6. applicable levy year, experience period, levy risk group, and minimum liable earnings have been updated: Schedule 1 is new.

It sets out the classification units and levy risk groups to apply in the 2013–2014 levy year.
This schedule incorporates the following changes to Schedule 1 of the 2011 regulations: • • • • • new CU 02195 (horticultural contracting and labour supply services) is created in levy risk group 010: CU 66230 (port and water transport terminal and marina operations) is updated to remove the reference to marina operators, which will instead by covered by CU 93120: new CU 93410 (alpine and white water recreation ac- tivities) is created in levy risk group 917 and CU 93400 (amusement and other recreation activities (not else- where classified)) is moved into levy risk group 911: CU 77300 (non-financial assets leasing and investment) is renamed by adding “(including franchisors)” to clar- ify that this CU includes franchisors: 135 Explanatory note Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 • • • • CU 64050, which relates to air operations under certain Civil Aviation Rules, is updated to recognise new Part 115 of the Civil Aviation Rules (relating to adventure aviation): CU 93175 (sport and physical recreation—professional sport (not elsewhere classified)) is moved from levy risk group 917 to levy risk group 919: CU 52331 (houseware retailing), CU 52595 (non-store retailing), and CU 52597 (retail commission-based buy- ing or selling (or both)) all move from levy risk group 428 to levy risk group 426: CU 28520 (electric cable and wire manufacturing) is moved from levy risk group 241 to levy risk group 231: CU 29220 (metal furniture manufacturing) is moved from levy risk group 243 to levy risk group 241: Schedule 2 is also new.
It sets out the classification units and levy risk groups that applied in the 2011–2012 levy year: Schedule 3 sets out the classification units and levy risk groups (It is the same as that applied in the 2010–2011 levy year.

Schedule 2 of the 2011 regulations.

): Schedule 4 sets out the classification units and levy risk groups (It is the same as that applied in the 2009–2010 levy year.

Schedule 3 of the 2011 regulations.)

• • • • Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 28 February 2013.
136 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Accident Compensation (Experience Rating) Regulations 2014 (SR 2014/73) Jerry Mateparae, Governor-General Order in Council At Wellington this 17th day of March 2014 Present: His Excellency the Governor-General 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, makes the following regulations.
1 2 Regulations Title These regulations are the Accident Compensation (Experience Rating) Regulations 2014.

Commencement These regulations come into force on 1 April 2014.

24 (1) Revocation and saving The Accident Compensation (Experience Rating) Regulations 2013 (SR 2013/16) are revoked.
(2) Despite subclause (1), the Accident Compensation (Experi- ence Rating) Regulations 2013 continue to apply as if they had 137 Accident Compensation (Experience Rating) Regulations 2013 Reprinted as at 1 April 2014 (3) not been revoked to the levy year starting on 1 April 2013 and ending on 31 March 2014.
The Accident Compensation (Experience Rating—Canter- bury Adverse Event) Notice 2011 continues to apply for the purposes of these regulations, the Accident Compensation (Experience Rating) Regulations 2011, and the Accident Compensation (Experience Rating) Regulations 2013.

Michael Webster, for Clerk of the Executive Council.

Date of notification in Gazette: 20 March 2014.


138 Reprinted as at 1 April 2014 Accident Compensation (Experience Rating) Regulations 2013 Notes Reprints notes 1 2 3 General This is a reprint of the Accident Compensation (Experience Rating) Regulations 2013 that incorporates all the amend- ments to those regulations as at the date of the last amendment to them.
Legal status Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment.

Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act.

A printed version of the reprint produced directly from this official electronic version also has official status.
Editorial and format changes Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012.

See also http://www.pco.parliament.govt.nz/editorial-conven- tions/.

4 Amendments incorporated in this reprint Accident Compensation (Experience Rating) Regulations 2014 (LI 2014/73): regulation 24 12 Wellington, New Zealand: Published under the authority of the New Zealand Government—2014 139