Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698749940520.pdf (New Zealand)
Reprint as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 (LI 2017/20) Accident Compensation (Experience Rating) Regulations 2017: revoked, on 1 April 2019, by regula- tion 24(1) of the Accident Compensation (Experience Rating) Regulations 2019 (LI 2019/38).
Patsy Reddy, Governor-General Order in Council At Wellington this 20th day of February 2017 Present: The Right Hon Bill English presiding in Council These regulations are made under sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001— (a) (b) on the advice and with the consent of the Executive Council; and on the recommendation of the Minister for ACC made after complying with the consultation requirements of sections 330 and 331 of that Act.
Contents 1 2 Title Commencement Page 3 3 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 2017 Reprinted as at 1 April 2019 About these regulations What these 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 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 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 2016 to 31 March 2017 Schedule 3 Levy risk groups for experience period tax year 1 April 2015 to 31 March Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 Levy risk groups for experience period tax year 1 April 2014 to 31 March 2015 Schedule 5 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014 r 4 70 87 1 2 3 (1) (2) (3) Regulations Title These regulations are the Accident Compensation (Experience Rating) Regula- tions 2017.
Commencement These regulations come into force on 1 April 2017.

About these regulations What these 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 (that is, 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 employ- er’s current or former employees or the private domestic worker or the self- employed person or the shareholder-employee.

(4) An adjustment under the system is in addition to an upward or downward 4 (1) (2) (3) adjustment under section 174A or section 175.
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 regulation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be upward or downward.

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,— 3 r 5 (4) (5) (6) (7) Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 (a) (b) (c) treat claims accepted by the employer when an accredited employer as claims accepted by the Corporation; 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 Corpor- ation.
The Corporation must calculate the number of qualifying claims in the experi- ence period for which it has paid weekly compensation for the employer’s cur- rent 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 Corporation must cal- culate the total number of weekly compensation days in the claims activity period.
The Corporation must calculate the number of qualifying claims in the experi- ence period that involve the death of a current or former employee of the employer or the death of the private domestic worker or the self-employed per- son or the shareholder-employee.
For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.
5 Tax year to which regulations apply These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employee levies that are payable for— (a) (b) the tax year starting on 1 April 2017 and ending on 31 March 2018; and the tax year starting on 1 April 2018 and ending on 31 March 2019.
6 Interpretation Terms used In these regulations, unless the context otherwise requires,— Act means the Accident Compensation Act 2001 applicable levy year means whichever of the following is the levy year in rela- tion to which the levy payer’s adjustment is to be assessed: (a) (b) the 2017/18 levy year: the 2018/19 levy year arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007 4 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 r 6 claims activity period means the period made up of— (a) (b) the experience period; and the 6 months that— (i) (ii) immediately follow the last year of the experience period; and start on 1 April and end with the close of 30 September Corporation means the Accident Compensation Corporation continued by sec- tion 259 experience period,— (a) in relation to the levy year starting on 1 April 2017 and ending with the close of 31 March 2018, means the period consisting of— (i) (ii) (iii) the tax year starting on 1 April 2015 and ending with the close of 31 March 2016 (see Schedule 3); and the tax year starting on 1 April 2014 and ending with the close of 31 March 2015 (see Schedule 4); and the tax year starting on 1 April 2013 and ending with the close of 31 March 2014 (see Schedule 5); and (b) in relation to the levy year starting on 1 April 2018 and ending with the close of 31 March 2019, means the period consisting of— (i) (ii) (iii) the tax year starting on 1 April 2016 and ending with the close of 31 March 2017 (see Schedule 2); and the tax year starting on 1 April 2015 and ending with the close of 31 March 2016 (see Schedule 3); and the tax year starting on 1 April 2014 and ending with the close of 31 March 2015 (see Schedule 4) experience rating modification means the result of applying regulations 15 and 16 industry peer group has the meaning given to it by regulation 7 industry size modification means the result of applying regulations 13 and 14 levy payer,— (a) (b) 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: (c) in Part 3, means— (i) (ii) an employer or a private domestic worker or a self-employed per- son who pays, or is liable to pay, a section 167(4)(a) levy; and a self-employed person or a shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; and 5 r 6 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 (iii) an accredited employer levy risk group,— (a) for the applicable levy year, means a group that— (i) (ii) is described in the second column of Schedule 1; and consists of the classification units opposite it in the fourth column of that schedule: (b) for a tax year within the experience period for which a relevant matter is the levy risk group, means a group that— (i) (ii) is described in the second column of Schedule 2, 3, 4, or 5 (whichever is applicable); and consists of the classification units opposite it in the fourth column of that schedule levy year means the period starting on 1 April and ending on 31 March liable earnings means the sum of the earnings of an employer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year minimum liable earnings,— (a) in relation to the tax years that form part of the experience period for the applicable levy year starting on 1 April 2017 and ending with the close of 31 March 2018, are as follows: (i) (ii) (iii) for the tax year starting on 1 April 2015 and ending with the close of 31 March 2016, $29,640: for the tax year starting on 1 April 2014 and ending with the close of 31 March 2015, $28,600: for the tax year starting on 1 April 2013 and ending with the close of 31 March 2014, $28,080; and (b) in relation to the tax years that form part of the experience period for the applicable levy year starting on 1 April 2018 and ending with
 the close of 31 March 2019, are as follows: (i) (ii) (iii) for the tax year starting on 1 April 2016 and ending with the close of 31 March 2017, $30,680: for the tax year starting on 1 April 2015 and ending with the close of 31 March 2016, $29,640: for the tax year starting on 1 April 2014 and ending with the close of 31 March 2015, $28,600 non-industry peer group has the meaning given to it by regulation 7 qualifying claim— (a) means a claim that— 6 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 r 6 (i) is made under section 48 for a work-related personal injury suf- fered in the experience period (except for a work-related personal injury described in paragraph (b)); and (ii) is accepted by the Corporation; and (b) does not include a claim made for a work-related personal injury suf- fered in the experience period that is— (i) (ii) (iii) a mental injury suffered by a person in the circumstances described in section 21; or a personal injury caused by a work-related gradual process, dis- ease, or infection that involves exposure to asbestos; or a personal injury caused by a work-related gradual process, dis- ease, or infection that results in hearing loss qualifying class 1 levy payer— (a) means an employer 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: (b) does not include an employer described in paragraph (a) who— (i) is included in a group made under regulation 18 that paid, or was liable to pay, in each tax year in the experience period, a section 167(4)(a) levy of $10,000 or more; or (ii) is an accredited employer: (c) means a private domestic worker who,— (i) (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 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: 7 r 6 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 (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 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 qualifying class 2 levy payer— (a) means an employer or a private domestic worker who, in each tax year in the experience period,— (i) (ii) 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 liable earnings for the tax year: (b) does not include an employer described in paragraph (a) who is an accredited employer: (c) means a group made under regulation 18 that, in each tax year in the experience period,— (i) (ii) (iii) 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 liable earnings for the tax year; and for the purposes of the application of Part 2 to the group, 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 shareholder levy: (C) an accredited employer 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 described in clause 3(1) of Schedule 1 of the Act; and (b) does not include the costs of public health acute services section means a section of the Act section 167(4)(a) levy— (a) means the portion of a Work Account levy necessary to provide for the purposes referred to in section 167(4)(a): 8 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 r 7 (b) if a Work Account levy is adjusted under section 174A or 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted self-employed and shareholder-employee levy— (a) means the levy payable by self-employed persons and shareholder- employees to purchase and maintain weekly compensation under section 208: (b) if the levy described in paragraph (a) is adjusted under section 174A or 175, means the amount of the levy before the levy is adjusted tax year means the period starting on 1 April and ending on 31 March weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim whole group— (a) means the group consisting of— (i) (ii) employers and private domestic workers and self-employed per- sons 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-employees who paid, or were liable to pay, a self-employed and shareholder-employee levy in any tax year in the experience period; but (b) does not include an employer described in paragraph (a)(i) who is an accredited employer Work Account levy means the levy payable by— (a) (b) (c) an employer under section 168: a private domestic worker under section 168A: a self-employed person under section 168B.
7 (1) Meaning of industry peer group and non-industry peer group Industry peer group means the applicable one of the following: (a) (b) the medium industry peer group, as described in subclause (2): the large industry peer group, as described in subclause (3).

(2) 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) (b) are in the same levy risk group; and each have average annual liable earnings greater than $2 million.

9 Part 1 r 8 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 (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 subclause (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 aver- age annual liable earnings greater than $2 million.
For the purposes of subclauses (2), (3), (5), and (6), the Corporation must cal- culate the average annual liable earnings of a levy payer using the following formula: (8) In the formula in subclause (7), earnings means the total of the levy payer’s liable earnings in the experience period.

earnings ÷ 3 Part 1 Experience rating system: qualifying class 1 levy payers Discount This regulation applies if the number the Corporation calculates under regula- tion 4(4) and (6) for the levy payer is zero.
The Corporation must apply a discount of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

Loading This regulation applies if— (a) (b) the number the Corporation calculates under regulation 4(5) for the levy payer is 71 or more; or the number the Corporation calculates under regulation 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-employee levy payable by the levy payer in the applicable levy year.

No adjustment This regulation applies if— (a) (b) the number the Corporation calculates under regulation 4(5) for the levy payer is from 1 to 70 (inclusive); and the number the Corporation calculates under regulation 4(6) for the levy payer is zero.
8 (1) (2) 9 (1) (2) 10 (1) 10 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Part 2 r 12 (2) The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)(a) levy or the self-employed and share- holder-employee levy payable by the levy payer in the applicable levy year.
11 Applying grouping for this Part If the Corporation’s exercise of its grouping power in regulation 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must— (a) (b) (c) disregard the group; and apply this Part to each levy payer in the group; and invoice each levy payer in the group individually.
Part 2 Experience rating system: qualifying class 2 levy payers 12 (1) Discount, loading, or no adjustment To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,— (a) (b) first, use the applicable one of the formulas in subclauses (2) and (3); and secondly, use the result of the formula as described in subclause (4), (5), or (6).
Formula if levy payer in 1 levy risk group (2) If the Corporation’s application of Schedules 1 to 5 results in a levy payer being in 1 levy risk group, the formula is— levy × adjustment levy means the section 167(4)(a) levy payable by the levy payer in the applic- able levy year: adjustment means the sum of the industry size modification and the experi- ence rating modification for the applicable levy risk group.
Formula if levy payer in 2 or more levy risk groups (3) If the Corporation’s application of Schedules 1 to 5 results in a levy payer being in 2 or more levy risk groups, the formula is— total levy × weighted adjustment total levy means the total reached by adding up all of 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: weighted adjustment means the result of the following formula: total adjustments for experience period ÷ total levy for experience period 11 Part 2 r 13 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 total adjustments for experience period means the total reached by doing the following: (a) for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the experience period by the sum of the industry size modification and the experience rating modification; and (b) adding up the results of the calculations in paragraph (a): total levy for experience period means the total reached by adding up all of 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 section 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 equiva- lent to the positive number to the section 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 follow- ing formula: [(industry peers − levy peers) ÷ levy peers] × weighting industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclause (2): levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated using the for- mula in subclause (3): weighting means the weighting calculated using the formula in subclause (4).
Industry peers (4) (5) (6) 13 (1) (2) The Corporation must calculate the experience rate of the applicable industry peer group using the following formula: compensation days ÷ earnings 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 qualify- ing claim exceeding 365 days being counted as 365 days: earnings means the total of the liable earnings of the levy payers in the applic- able industry peer group in the experience period.
12 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Part 2 r 15 Levy peers (3) The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the fol- lowing formula: compensation days ÷ earnings 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.
Weighting (4) The Corporation must calculate the weighting using the following formula: 14 (1) (2) 15 (1) industry peer group earnings ÷ risk group earnings industry peer group earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period: risk group earnings means the total of the liable earnings 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 formulas in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the industry size modification as 0.15.

If the industry size modification calculated using the formulas in regulation 13 is less than −0.15, the Corporation must disregard the result and treat the indus- try size modification as −0.15.
Experience rating modification The Corporation must calculate the experience rating modification using the following formula: [(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment rehabilitation component means the rehabilitation component calculated using the formulas in subclauses (3) to (7): risk management component means the risk management component calcula- ted using the formulas in subclauses (8) to (12): off-balance adjustment means the adjustment that is— (a) required to ensure that the aggregate value of discounts equals the aggre- gate value of loadings to be applied to section 167(4)(a) levies payable by levy payers in the applicable levy year; and 13 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 (b) to be applied as described in subclause (13).
Weighting for use in calculating rehabilitation component and risk management component (2) The Corporation must calculate the weighting referred to in subclauses (3) and (8) using either the applicable one of the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows: (a) (b) (c) (d) (e) (f) (g) (h) if the liable earnings (LE) of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of— 0.05 × √(LE ÷ $2,000,000) if the liable earnings (LE) of the levy payer in the experience period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of— 5% + {0.05 × √[(LE − $2,000,000) ÷ $3,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of— 10% + {0.05 × √[(LE − $5,000,000) ÷ $5,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of— 15% + {0.05 × √[(LE − $10,000,000) ÷ $10,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of— 20% + {0.1 × √[(LE − $20,000,000) ÷ $30,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of— 30% + {0.1 × √[(LE − $50,000,000) ÷ $50,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of— 40% + {0.1 × √[(LE − $100,000,000) ÷ $100,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of— 50% + {0.5 × √[(LE − $200,000,000) ÷ $1,150,000,000]} (i) if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
14 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Part 2 r 15 Rehabilitation component (3) The Corporation must calculate the rehabilitation component using the follow- ing formula: [(payer’s rate − payers’ rate) ÷ payers’ rate] × weighting payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclause (4): payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclause (5): weighting means the weighting provided by subclause (2).
(4) The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula: compensation days ÷ earnings 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 earnings in the experience period.
(5) The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula: compensation days ÷ earnings 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 qualify- ing claim exceeding 365 days being counted as 365 days: earnings means the total of the liable earnings of the levy payers in the applic- able industry peer group in the experience period.
Rehabilitation component: when result of calculation must be disregarded (6) (7) If the rehabilitation component calculated using the formulas in subclauses (3) to (5) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

If the rehabilitation component calculated using the formulas in subclauses (3) to (5) is less than −0.35, the Corporation must disregard the result and treat the component as −0.35.
Risk management component (8) The Corporation must calculate the risk management component using the fol- lowing formula: [(payer’s rate − payers’ rate) ÷ payers’ rate] × weighting 15 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclause (9): payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclause (10): weighting means the weighting provided by subclause (2).
(9) The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula: claims and deaths means the sum of— claims and deaths ÷ earnings (a) (b) the number of the qualifying claims of the levy payer in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and the number of the qualifying claims of the levy payer in the experience period that involve the death of a current or former employee of the employer or the death of the private domestic worker: earnings means the total of the levy payer’s liable earnings in the experience period.
(10) The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula: claims and deaths means the sum of— claims and deaths ÷ earnings (a) (b) 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 quali- fying costs of treatment; and the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period that involve the death of a current or former employee of an employer or the death of a private domestic worker: earnings means the total of the liable earnings of the levy payers in the applic- able 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 formulas in subclauses (8) to (10) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

If the risk management component calculated using the formulas in subclauses (8) to (10) is less than −0.35, the Corporation must disregard the result and treat the component as −0.35.
(11) (12) 16 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Part 3 r 18 Off-balance adjustment (13) The Corporation must apply the off-balance adjustment by,— (a) (b) first, calculating the off-balance adjustment for the applicable non-indus- try 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 modification for the levy payer.
16 (1) (2) Experience rating modification: when result of calculation must be disregarded If the experience rating modification calculated using the formulas in regula- tion 15 is greater than 0.60, the Corporation must disregard the result and treat the experience rating modification as 0.60.

If the experience rating modification calculated using the formulas in regula- tion 15 is less than −0.35, the Corporation must disregard the result and treat the experience rating modification as −0.35.
17 Applying grouping for this Part If the Corporation’s exercise of its grouping power in regulation 18 makes a group that is a levy payer, the Corporation must— (a) (b) (c) 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.
Part 3 Powers needed to make system work 18 (1) (2) (3) Grouping levy payers This regulation applies to the situations of levy payers on 1 April and empow- ers the Corporation to group the levy payers for the applicable levy year start- ing 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 associ- ated persons under section YB 3 of the Income Tax Act 2007, the Corporation may group the companies and persons as 1 levy payer.

17 Part 3 r 19 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 (4) (5) (6) (7) (8) (9) If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.
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.

If levy payers are partnerships and partners in the partnerships that are associ- ated 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 sections 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.
(10) If the Corporation’s application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following: (a) which group has the greatest influence over the levy payer’s workplace safety; and (b) which group exerts the greatest management or other control over the levy payer’s workplace.
(11) The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.

19 (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.

(5) When a levy payer leaves a group of levy payers, the Corporation must attribute the information to the levy payer.
18 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Part 3 r 22 (6) When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.

(7) 20 (1) (2) (3) 21 (1) (2) (3) 22 (1) This regulation does not apply if the transfer, amalgamation, leaving, or ceas- ing was effected before 1 April 2011.
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 put 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 Corpor- ation 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 information about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.
Collecting information The Corporation may require a levy payer to— (a) (b) 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.

(2) The Corporation may specify— (a) (b) the form in which the levy payer must respond to the requirement: the period within which the levy payer must respond to the requirement.
(3) If the levy payer does not respond to the requirement in the form and time spe- cified, the Corporation may use the information it holds about the levy payer to apply the regulation to the levy payer.

19 Part 3 r 23 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 23 (1) (2) (3) 24 (1) 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 2016 (LI 2016/29) are revoked.
(2) Despite subclause (1), the Accident Compensation (Experience Rating) Regu- lations 2016 continue to apply as if they had not been revoked to the levy year starting on 1 April 2016 and ending on 31 March 2017.
(3) The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 and the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 (Gazette 2014, p 1334) continue to apply for the purposes of the following: (a) (b) (c) (d) (e) (f) these regulations; and the Accident Compensation (Experience Rating) Regulations 2011; and the Accident Compensation (Experience Rating) Regulations 2013; and the Accident Compensation (Experience Rating) Regulations 2014; and the Accident Compensation (Experience Rating) Regulations 2015; and the Accident Compensation (Experience Rating) Regulations 2016.
20 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 1 Schedule 1 Levy risk groups for applicable levy year LRG LRG description 010 Fruit, vegetable, grain, plant, and crop growing 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 unit number r 6 Classification unit 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 Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere 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 classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) 21 Schedule 1 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 Classification unit number Classification unit Fishing (not elsewhere classified)
 Hunting and trapping Forestry Logging Forestry support services (excluding 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 elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Packaging services Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-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 Cured meat and smallgoods manufacturing Grain mill product manufacturing Seafood processing (other than on board vessels) Meat processing LRG LRG description 041 Forestry, hunting, and trapping Shearing 051 081 Exploration and mining 110 Dairy, sugar, and confectionery manufacturing and packaging 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufacturing 116 117 Fruit, vegetable, and oil processing Seafood, meat, and grain product manufacturing 119 Meat processing 22 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 1 LRG LRG description 121 Beverage, tobacco, and snack manufacturing Classification unit number 21795 21810 21820 21830 131 Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel
 manufacturing 161 Printing and associated services Classification unit Potato crisps and corn crisps manufacturing 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 product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing Wool scouring Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retailing Log sawmilling Wood chipping Timber resawing and dressing Pulp, paper, and paperboard manufacturing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing 23 Schedule 1 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 171 Petroleum, gas, and inorganic chemical products Classification unit number 24130 12000 25100 25320 25350 65010 25200 25310 25330 25360 25340 25410 25420 25490 25491 25430 25431 25440 25450 25460 25610 25630 25650 25661 26100 26210 26310
 26320 26350 26400 26290 26330 27210 27220 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non- metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing 24 Classification unit Printing support services Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing 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 manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning-compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 1 LRG LRG description Classification unit number 27230 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal
 products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing Classification unit Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Automotive electrical components manufacturing Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) Whiteware appliance manufacturing Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) 25 Schedule 1 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 233 Automotive and transport manufacturing 235
 Shipbuilding 237 Boatbuilding Classification unit number 28110 28190 28290 28210 28220 241 Machinery and equipment 28630 manufacturing (lower- medium-risk group) 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 29210 29230 29290 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 26 Classification unit Motor vehicle manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff—non- office work—including up to 30% office work) (not elsewhere classified) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing Wooden furniture and upholstered seat manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Reprinted as at 1 April 2019 Accident
 Compensation (Experience Rating) Regulations 2017 Schedule 1 LRG LRG description Classification unit number 29420 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure 291 Waste services 29490 36102 36103 36110 36120 36130 36101 36200 37010 37020 41221 96340 96350 96370 96380 301 Other building construction 41120 303 House construction 311 Road and bridge construction 41130 41110 41210 313 Heavy and civil engineering 41220 construction 315 Land development services 320 Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation, and alarm services 323 Plumbing and building completion services 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 42592 Classification unit Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility and communications network construction and maintenance services Waste treatment and disposal services Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air
 conditioning and heating services Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted 27 Schedule 1 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 324 Painting and decorating services Classification unit number 42440 Classification unit Painting and decorating services 326 Construction and building 42101 trade services Structural trade services 331 Commission-based wholesaling 333 Grocery and produce wholesaling 341 Electrical, electronic, and specialty goods wholesaling 343 Specialised machinery and equipment wholesaling 345 Hardware goods wholesaling 351 Vehicle and machinery wholesaling 361 Fish, meats, and dairy produce wholesaling 371 Wholesale trade (low-risk group) 28 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 elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Wholesaling—commission-based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Electrical and electronic goods wholesaling (not elsewhere classified) Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Food and other specialised industrial machinery and equipment wholesaling
 Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Petroleum product wholesaling (including product ownership to retail point-of-sale) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 1 LRG LRG description Classification unit number 45230 46210 47170 47210 47220 47940 47950 47960 47990 51110 53110 373 Other wholesaling and support services 391 Car retailing 393 Motor trade wholesaling and 46221 retailing 46230 52450 53120 53130 53140 53210 46240 53240 21640 51100 51210 51220 51230 51290 52510 95220 52210 52220 52350 52410 52430 52460 52540 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) Classification unit Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling Wholesaling (not elsewhere classified) In-store retail support services Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motorcycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including 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 retailing 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 retailing Newspaper and new and used book retailing Stationery goods retailing Flower retailing 29 Schedule 1 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number 52550 52560 426 Retail trade (low-medium- risk group) 52591 71111 95110 52100 52331 52340 52341 52342 52420 52590 52595 52597 428 Store and non-store retailing 52230 52310 52320 52330 52520 52530 57100 57200 57400 51250 51270 57300 61210 61220 61230 62000 62100 61100 64010 66300 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 Road freight transport 491 Air transport and support services 30 Classification unit Watch and jewellery retailing Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services (including on-hired hospitality staff) Cafes and restaurants Inter-urban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight
 transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 1 LRG LRG description 493 Air operations (higher-risk group) Classification unit number 02130 64040 64050 501 Water and scenic transport 63010 63020 63030 63031 66230 66290 66500 71110 71120 66410 66440 65090 66190 66420 66210 67010 67090 24211 24221 24230 24231 24232 24233 24234 24235 71200 71210 511 Postal and courier services 521 Travel, customs, and shipping agency services 523 Other transport and transport services Stevedoring 525 531 Warehousing and storage 541 Publishing 581 Communications and information services Classification unit Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres in length and over 500 tonnes displacement) Coastal or international water transport (vessels 45 metres in 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 operations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour arrangement services Customs and shipping agents and freight- forwarding services (no handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services and customs and shipping agents (including handling of goods) Stevedoring services Grain storage services Warehousing and storage services (not elsewhere classified) Newspaper publishing Magazine and other periodical
 publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) 31 Schedule 1 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number 71230 621 Finance, insurance, and statistical services 641 Financial and rental services 71240 78310 78320 92110 73100 73210 73220 73230 73290 73300 73400 74110 74120 74210 74220 75110 75190 75200 78530 77301 77410 95190 661 Transport and machinery 77420 rental services 77430 77200 77300 77110 77120 78510 95230 78210 78220 78230 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services 32 Classification unit Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (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 classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock 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 scaffolding rental and hiring Real estate services Non-financial assets leasing and investment (including
 franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 1 LRG LRG description Classification unit number 78520 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 723 Management and consulting services 724 Business support services 726 Administrative services 91111 78100 78290 78291 86400 78340 78410 78420 78550 78560 61231 78610 78620 78630 78691 78692 84700 78540 78693 728 Labour supply services 78622 (medium-risk group) 751 Government administration 81110 753 Local government, public order, and regulatory services 755 Justice 761 Defence 771 773 Police services Inspection, investigation, and security services 775 Corrective services 81300 81130 96360 96400 81200 87292 82000 96310 21111 78640 96320 Classification unit Specialised design services (not elsewhere classified) Post-production and digital visual effects services Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management services and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff— office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere
 classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (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 services Investigation and security services Correctional and detention services 33 Schedule 1 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 777 Fire and emergency services Classification unit number 96330 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 855 Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution Classification unit Fire protection and other emergency services (except Police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services
 Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation Preschool education Childcare services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 1 LRG LRG description 903 Entertainment and performing arts Classification unit number Sporting and recreational activities (lower-risk group) 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) Classification unit Cable and other subscription programming Libraries and archives Motion picture and video production and other motion picture and video activities (not elsewhere classified) Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Sports and physical recreation instruction Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical
 recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—waterskiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—netball 35 Schedule 1 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 917 Equine and sporting activities (medium-high-risk group) Classification unit number 01520 93113 93115 919 Equine and sporting activities (high-risk group) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 93174 93194 93198 93410 93110 93114 93175 93180 93181 93196 93197 92200 93210 93290 52620 52690 78330 943 Repair and maintenance 28680 (medium-risk group) 52610 53220 53230 53290 78650 78660 96100 96210 96220 945 Facilities maintenance and management 951 Business and community organisations 36 Classification unit Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing— drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white-water recreation activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby
 league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motorcycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 1 LRG LRG description 953 Personal and community activities 955 Laundries and dry cleaners Classification unit number 96290 66110 95240 95260 95270 95290 95300 96291 97000 95210 Classification unit Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 37 Schedule 2 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 Schedule 2 Levy risk groups for experience period tax year 1 April 2016 to 31 March 2017 Classification unit number 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 01191 01192 01210 01690 01692 02195 01410 01420 01510 01530 01590 01593 01220 01230 01240 01250 01300 02190 03021
 04210 04220 04110 04120 04130 04150 r 6 Classification unit 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 Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere 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 classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) LRG LRG description 010 Fruit, vegetable, grain, plant, and crop growing 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 38 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 2 LRG LRG description 041 Forestry, hunting, and trapping Shearing 051 081 Exploration and mining 110 Dairy, sugar, and confectionery manufacturing and packaging 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufacturing 116 117 Fruit, vegetable, and oil processing Seafood, meat, and grain product manufacturing 119 Meat processing 121 Beverage, tobacco, and snack manufacturing Classification unit number 04190 02200 03010 03020 03030 02120 11010 13110 13140 13150 13170 13190 14110 14190 14200 15110 15130 15200 21210 21220 21290 21710 21720 78670 21520 21610 21620 21630 21740 21790
 21300 21400 21120 21130 21510 21730 21110 21795 21810 Classification unit Fishing (not elsewhere classified) Hunting and trapping Forestry Logging Forestry support services (excluding 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 elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Packaging services Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-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 Cured meat and smallgoods manufacturing Grain mill product manufacturing Seafood processing (other than on board vessels) Meat processing Potato crisps and corn crisps manufacturing Soft drink, cordial, and syrup manufacturing 39 Schedule 2 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel
 manufacturing Printing and associated services Petroleum, gas, and inorganic chemical products 161 171 40 Classification unit 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 product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing Wool scouring Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retailing Log sawmilling Wood chipping Timber resawing and dressing Pulp, paper, and paperboard manufacturing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services Oil and gas extraction Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 2 LRG LRG description Classification unit number 25100 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non- metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing 25320 25350 65010 25200 25310 25330 25360 25340 25410 25420 25490 25491 25430 25431 25440 25450 25460
 25610 25630 25650 25661 26100 26210 26310 26320 26350 26400 26290 26330 27210 27220 27230 Classification unit Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing 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 manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning-compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining 41 Schedule 2 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium- risk group) 228
 Structural metal industries 231 Aviation, electronic, and electrical manufacturing 233 Automotive and transport manufacturing 42 Classification unit Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Automotive electrical components manufacturing Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) Whiteware appliance manufacturing Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 2 LRG LRG description 235 Shipbuilding 237 Boatbuilding Classification unit number 28290 28210 28220 241 Machinery and equipment 28630 manufacturing (lower- medium-risk group) 243 Machinery and equipment manufacturing (medium- risk
 group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 29210 29230 29290 29420 29490 Classification unit Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff—non- office work—including up to 30% office work) (not elsewhere classified) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing Wooden furniture and upholstered seat manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) 43 Schedule 2 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 261 Electricity generation and supply Classification unit number 36102 271 Non-electricity utilities and network infrastructure
 291 Waste services 36103 36110 36120 36130 36101 36200 37010 37020 41221 96340 96350 96370 96380 301 Other building construction 41120 303 House construction 311 Road and bridge construction 41130 41110 41210 313 Heavy and civil engineering 41220 construction 315 Land development services 320 Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation, and alarm services 323 Plumbing and building completion services 324 Painting and decorating services 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 42592 42440 Classification unit On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility and communications network construction and maintenance services Waste treatment and disposal services Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted Painting and decorating services 326 Construction and building 42101 trade services 42210 Hire of construction machinery and cranes with
 operator Concreting services 44 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 2 LRG LRG description Classification unit number 42342 42410 42420 42430 42450 42510 42590 95250 42220 42230 42240 47991 45120 47150 47190 47191 46120 46130 46150 46160 47920 47930 46190 45390 328 Structural trade services 331 Commission-based wholesaling 333 Grocery and produce wholesaling 341 Electrical, electronic, and specialty goods wholesaling 343 Specialised machinery and equipment wholesaling 345 Hardware goods wholesaling 351 Vehicle and machinery 46110 wholesaling 361 Fish, meats, and dairy produce wholesaling 371 Wholesale trade (low-risk group) 46220 47110 47130 47140 45111 45210 45230 46210 47170 47210 47220 47940 Classification unit Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Wholesaling—commission-based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Electrical and electronic goods wholesaling (not elsewhere classified) Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Petroleum product wholesaling (including product
 ownership to retail point-of-sale) Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling 45 Schedule 2 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 373 Other wholesaling and support services 391 Car retailing Classification unit number 47950 47960 47990 51110 53110 393 Motor trade wholesaling 46221 and retailing 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 46230 52450 53120 53130 53140 53210 46240 53240 21640 51100 51210 51220 51230 51290 52510 95220 52210 52220 52350 52410 52430 52460 52540 52550 52560 52591 71111 95110 426 Retail trade (low-medium- 52100 risk group) 46 Classification unit Paper product wholesaling Pharmaceutical and toiletry goods wholesaling Wholesaling (not elsewhere classified) In-store retail support services Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motorcycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including 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 retailing 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 retailing Newspaper and new and used book retailing Stationery
 goods retailing Flower retailing Watch and jewellery retailing Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 2 LRG LRG description Classification unit number 52331 52340 52341 52342 52420 52590 52595 52597 52230 52310 52320 52330 52520 52530 57100 57200 57400 51250 51270 57300 61210 61220 61230 62000 62100 61100 64010 66300 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 Road freight transport 491 Air transport and support services 493 Air operations (higher-risk 02130 group) 64040 64050 501 Water and scenic transport 63010 63020 Classification unit Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services (including on-hired hospitality staff) Cafes and restaurants Inter-urban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation
 Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres in length and over 500 tonnes displacement) Coastal or international water transport (vessels 45 metres in length and under, or 500 tonnes displacement and under) 47 Schedule 2 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number Postal and courier services 521 Travel, customs, and shipping agency services 523 Other transport and transport services Stevedoring 525 531 Warehousing and storage 541 Publishing 581 Communications and information services 621 Finance, insurance, and statistical services 48 Classification unit Inland water transport (except passenger-only) 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 services Travel agency and tour arrangement services Customs and shipping agents and freight- forwarding services (no handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services and customs and shipping agents (including handling of goods) Stevedoring services Grain storage services Warehousing and storage services (not elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications
 network operation Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 2 LRG LRG description Classification unit number 73290 73300 73400 74110 74120 74210 74220 75110 75190 75200 78530 77301 77410 95190 641 Financial and rental services 661 Transport and machinery 77420 rental services 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 77430 77200 77300 77110 77120 78510 95230 78210 78220 78230 78520 91111 78100 78290 78291 86400 78340 78410 78420 Classification unit Depository financial intermediation (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 classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock 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 scaffolding rental and hiring Real estate services Non-financial assets leasing and investment (including franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction)
 Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Specialised design services (not elsewhere classified) Post-production and digital visual effects services Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services 49 Schedule 2 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 723 Management and consulting services 724 Business support services 726 Administrative services Classification unit number 78550 78560 61231 78610 78620 78630 78691 78692 84700 78540 78693 728 Labour supply services 78622 (medium-risk group) 751 Government administration 81110 81300 81130 96360 96400 81200 87292 82000 96310 21111 78640 96320 96330 84210 84220 84230 84240 84310 84320 84400 84600 753 Local government, public order, and regulatory services 755 Justice 761 Defence 771 773 Police services Inspection, investigation, and security services 775 Corrective services Fire and emergency 777 services Primary and secondary education 801 811 Tertiary education 821 Community and arts education 50 Classification unit Management services and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified)
 Foreign government representation Local government administration (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 services Investigation and security services Correctional and detention services Fire protection and other emergency services (except Police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 2 LRG LRG description 841 Hospital and midwifery services Classification unit number 86110 86120 851 Medical and optical services 853 Dental services 855 Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 903 Entertainment and performing arts Classification unit Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation
 Preschool education Childcare services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production and other motion picture and video activities (not elsewhere classified) Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation 51 Schedule 2 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 911 Sporting and recreational activities (lower-risk group) Classification unit number Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities (medium-high- risk group) 919 Equine and sporting activities (high-risk group) 52 Classification unit Sports and physical recreation instruction Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical
 recreation—waterskiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white-water recreation activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing— jockeys Sport and physical recreation—professional sport (not elsewhere classified) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 2 LRG LRG description Classification unit number 93180 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 93181 93196 93197 92200 93210 93290 52620 52690 78330 943 Repair and maintenance 28680 (medium-risk group) 52610 53220 53230 53290 78650 78660 96100 96210 96220 96290 66110 95240 95260 95270 95290 95300 96291 97000 95210 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities 955 Laundries and dry cleaners Classification unit Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motorcycling Museum operation Lottery operation Gambling activities (not elsewhere classified)
 Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 53 Schedule 3 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 Schedule 3 Levy risk groups for experience period tax year 1 April 2015 to 31 March 2016 Classification unit number r 6 Classification unit 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 Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming
 Deer farming Livestock farming (not elsewhere 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 classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) LRG LRG description 010 Fruit, vegetable, grain, plant, and crop growing 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 54 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 3 LRG LRG description 041 Forestry, hunting, and trapping Shearing 051 081 Exploration and mining 110 Dairy, sugar, and confectionery manufacturing and packaging 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufacturing 116 117 Fruit, vegetable, and oil processing Seafood, meat, and grain product manufacturing 119 Meat processing 121 Beverage, tobacco, and snack manufacturing Classification unit number Classification unit Fishing (not elsewhere classified) Hunting and trapping Forestry Logging Forestry support services (excluding 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 elsewhere
 classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Packaging services Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-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 Cured meat and smallgoods manufacturing Grain mill product manufacturing Seafood processing (other than on board vessels) Meat processing Potato crisps and corn crisps manufacturing Soft drink, cordial, and syrup manufacturing 55 Schedule 3 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing Printing and associated services Petroleum, gas, and inorganic chemical products 161 171 56 Classification unit 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 product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and
 leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing Wool scouring Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retailing Log sawmilling Wood chipping Timber resawing and dressing Pulp, paper, and paperboard manufacturing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services Oil and gas extraction Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 3 LRG LRG description Classification unit number 25100 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non- metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing Classification unit Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing 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 manufacturing
 Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning-compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining 57 Schedule 3 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium- risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing 233 Automotive and transport manufacturing 58 Classification unit Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing
 Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Automotive electrical components manufacturing Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) Whiteware appliance manufacturing Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 3 LRG LRG description 235 Shipbuilding 237 Boatbuilding Classification unit number 28290 28210 28220 241 Machinery and equipment 28630 manufacturing (lower- medium-risk group) 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 29210 29230 29290 29420 29490 36102 243 Machinery and equipment manufacturing (medium- risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 261 Electricity generation and supply Classification unit Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under
 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff—non- office work—including up to 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing Wooden furniture and upholstered seat manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation 59 Schedule 3 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number 36103 271 Non-electricity utilities and network infrastructure 291 Waste services 36110 36120 36130 36101 36200 37010 37020 41221 96340 96350 96370 96380 301 Other building construction 41120 303 House construction 311 Road and bridge construction 41130 41110 41210 313 Heavy and civil engineering 41220 construction 315 Land development services 320 Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation, and alarm services 323 Plumbing and building
 completion services 324 Painting and decorating services 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 42592 42440 326 Construction and building 42101 trade services 42210 42342 60 Classification unit Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility and communications network construction and maintenance services Waste treatment and disposal services Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted Painting and decorating services Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 3 LRG LRG description 328 Structural trade services 331 Commission-based wholesaling 333 Grocery and produce wholesaling 341 Electrical, electronic, and specialty goods wholesaling 343 Specialised machinery and equipment wholesaling 345 Hardware goods wholesaling Classification unit number 42410 42420
 42430 42450 42510 42590 95250 42220 42230 42240 47991 45120 47150 47190 47191 46120 46130 46150 46160 47920 47930 46190 45390 351 Vehicle and machinery 46110 wholesaling 361 Fish, meats, and dairy produce wholesaling 371 Wholesale trade (low-risk group) 46220 47110 47130 47140 45111 45210 45230 46210 47170 47210 47220 47940 47950 47960 Classification unit Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Wholesaling—commission-based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Electrical and electronic goods wholesaling (not elsewhere classified) Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Petroleum product wholesaling (including product ownership to retail point-of-sale) Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling 61 Schedule 3 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 373 Other wholesaling and support services 391 Car retailing
 Classification unit number 47990 51110 53110 393 Motor trade wholesaling 46221 and retailing Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 426 Retail trade (low-medium- risk group) 62 Classification unit Wholesaling (not elsewhere classified) In-store retail support services Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motorcycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including 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 retailing 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 retailing Newspaper and new and used book retailing Stationery goods retailing Flower retailing Watch and jewellery retailing Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 3 LRG LRG description Classification unit number 52341 52342 52420
 52590 52595 52597 52230 52310 52320 52330 52520 52530 57100 57200 57400 51250 51270 57300 61210 61220 61230 62000 62100 61100 64010 66300 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 Road freight transport 491 Air transport and support services 493 Air operations (higher-risk 02130 group) 64040 64050 501 Water and scenic transport 63010 63020 63030 63031 Classification unit Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Inter-urban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres in length and over 500 tonnes displacement) Coastal or international water transport (vessels 45 metres in length and under, or 500 tonnes displacement and under) Inland water transport (except passenger-only) Water passenger transport (river, lake, or harbour) 63 Schedule 3 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG
 description Classification unit number Postal and courier services 521 Travel, customs, and shipping agency services 523 Other transport and transport services Stevedoring 525 531 Warehousing and storage 541 Publishing 581 Communications and information services 621 Finance, insurance, and statistical services 64 Classification unit 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 services Travel agency and tour arrangement services Customs and shipping agents and freight- forwarding services (no handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services and customs and shipping agents (including handling of goods) Stevedoring services Grain storage services Warehousing and storage services (not elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (not elsewhere classified) Non-depository financing Financial asset investing Reprinted as at 1 April
 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 3 LRG LRG description 641 Financial and rental services Classification unit number 74110 74120 74210 74220 75110 75190 75200 78530 77301 77410 95190 661 Transport and machinery 77420 rental services 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 723 Management and consulting services 724 Business support services 77430 77200 77300 77110 77120 78510 95230 78210 78220 78230 78520 91111 78100 78290 78291 86400 78340 78410 78420 78550 78560 61231 Classification unit Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock 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 scaffolding rental and hiring Real estate services Non-financial assets leasing and investment (including franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Specialised design services (not elsewhere classified) Post-production and digital visual effects services Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and
 related services Legal services Accounting services Management services and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations 65 Schedule 3 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number 78610 78620 78630 78691 78692 84700 78540 78693 726 Administrative services 728 Labour supply services 78622 (medium-risk group) 751 Government administration 81110 81300 81130 96360 96400 81200 87292 82000 96310 21111 78640 96320 96330 84210 84220 84230 84240 84310 84320 84400 84600 86110 86120 86132 753 Local government, public order, and regulatory services 755 Justice 761 Defence 771 773 Police services Inspection, investigation, and security services 775 Corrective services Fire and emergency 777 services Primary and secondary education 801 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services 66 Classification unit Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (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 services Investigation and security services Correctional and detention services Fire protection and other emergency services (except Police and ambulance services) Primary education
 Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 3 LRG LRG description 851 Medical and optical services 853 Dental services 855 Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and dstribution 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) Classification unit number Classification unit General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation Preschool education Childcare services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television
 broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production and other motion picture and video activities (not elsewhere classified) Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Sports and physical recreation instruction Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation 67 Schedule 3 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities (medium-high- risk group) 919 Equine and sporting activities (high-risk group) 68 Classification unit Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—waterskiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical
 recreation—netball Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white-water recreation activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing— jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 3 LRG LRG description Classification unit number 93196 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 93197 92200 93210 93290 52620 52690 78330 943 Repair and maintenance 28680 (medium-risk group) 52610 53220 53230 53290 78650 78660 96100 96210 96220 96290 66110 95240 95260 95270 95290 95300 96291 97000 95210 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities 955 Laundries and dry cleaners Classification unit Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motorcycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified)
 Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 69 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 Schedule 4 Levy risk groups for experience period tax year 1 April 2014 to 31 March 2015 r 6 LRG LRG description 010 Fruit, vegetable, grain, plant, and crop growing 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 70 Classification unit number Classification unit 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 Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere 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 classified) Forest product and moss gathering
 and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 LRG LRG description 041 Forestry, hunting, and trapping 051 081 Shearing Exploration and mining 110 Dairy, sugar, and confectionery manufacturing and packaging 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufacturing 116 117 Fruit, vegetable, and oil processing Seafood, meat, and grain product manufacturing Classification unit number Classification unit Line fishing (including processing on board) Fishing (not elsewhere classified) Hunting and trapping Forestry Logging Forestry support services (excluding 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 elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Packaging services Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-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 Cured
 meat and smallgoods manufacturing Grain mill product manufacturing Seafood processing (other than on board vessels) 71 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 119 Meat processing 121 Beverage, tobacco, and snack manufacturing Classification unit number Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing 161 Printing and associated services 72 Classification unit Meat processing Potato crisps and corn crisps manufacturing 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 product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing Wool scouring Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retailing Log sawmilling Wood chipping Timber resawing and dressing Pulp, paper, and paperboard manufacturing
 Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 LRG LRG description 171 Petroleum, gas, and inorganic chemical products Classification unit number 24130 12000 25100 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non- metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing Classification unit Printing support services Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing 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 manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass
 product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting 73 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing 74 Classification unit Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel
 fabricating Structural metal product manufacturing (not elsewhere classified) Automotive electrical components manufacturing Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) Whiteware appliance manufacturing Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 LRG LRG description 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding Classification unit number 28110 28190 28290 28210 28220 241 Machinery and equipment 28630 manufacturing (lower- medium-risk group) 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 29210 29230 29290 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing Classification unit Motor vehicle manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services
 (on-hired staff—non- office work—including up to 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing Wooden furniture and upholstered seat manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) 75 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number 29420 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure 291 Waste services 29490 36102 36103 36110 36120 36130 36101 36200 37010 37020 41221 96340 96350 96370 96380 301 Other building construction 41120 41130 41110 41210 41220 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 42592 42440 303 House construction 311 Road and bridge construction 313 Heavy and civil engineering construction Land development services 315 320 Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation, and alarm services 323 Plumbing and building completion services 324 Painting and decorating services 76 Classification unit Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility and communications network construction and maintenance services Waste treatment and disposal services Solid waste
 collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted Painting and decorating services Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 LRG LRG description 326 Construction and building trade services Classification unit number Structural trade services 331 Commission-based wholesaling 333 Grocery and produce wholesaling 341 Electrical, electronic, and specialty goods wholesaling 343 Specialised machinery and equipment wholesaling 345 Hardware goods wholesaling 351 Vehicle and machinery wholesaling 361 Fish, meats, and dairy produce wholesaling 371 Wholesale trade (low-risk group) Classification unit 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 elsewhere classified) Gardening and turf management services Bricklaying services Roofing
 services Structural steel erection services Wholesaling—commission-based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Electrical and electronic goods wholesaling (not elsewhere classified) Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Petroleum product wholesaling (including product ownership to retail point-of-sale) Industrial and agricultural chemical product wholesaling 77 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number 46210 47170 47210 47220 47940 47950 47960 373 Other wholesaling and support services 391 Car retailing 47990 51110 53110 393 Motor trade wholesaling and 46221 retailing 46230 52450 53120 53130 53140 53210 46240 53240 21640 51100 51210 51220 51230 51290 52510 95220 52210 52220 52350 52410 52430 52460 52540 52550 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 78 Classification unit Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling Wholesaling (not elsewhere classified) In-store retail support services Car retailing (including associated vehicle servicing) Trailer and motor
 vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motorcycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including 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 retailing 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 retailing Newspaper and new and used book retailing Stationery goods retailing Flower retailing Watch and jewellery retailing Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 LRG LRG description Classification unit number 52560 426 Retail trade (low-medium risk group) 52591 71111 95110 52100 52331 52340 52341 52342 52420 52590 52595 52597 428 Store and non-store retailing 52230 52310 52320 52330 52520 52530 57100 57200 57400 51250 51270 57300 61210 61220 61230 62000 62100 61100 64010 66300 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 Road freight transport 491 Air transport and support services 493 Air operations (higher-risk 02130 group) Classification unit Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing
 (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Inter-urban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 79 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number 64040 64050 501 Water and scenic transport 63010 63020 63030 63031 66230 66290 66500 71110 71120 66410 66440 65090 66190 66420 66210 67010 67090 24211 24221 24230 24231 24232 24233 24234 24235 71200 71210 71230 511 Postal and courier services 521 Travel, customs, and shipping agency services 523 Other transport and transport services Stevedoring 525 531 Warehousing and storage 541 Publishing 581 Communications and information services 80 Classification unit Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres in length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres in 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 operations Water transport support services (not elsewhere classified) Scenic and sightseeing
 transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour arrangement services Customs and shipping agents and freight- forwarding services (no handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services and customs and shipping agents (including handling of goods) Stevedoring services Grain storage services Warehousing and storage services (not elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 LRG LRG description Classification unit number 71240 621 Finance, insurance, and statistical services 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services Classification unit Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (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 classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock 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 scaffolding rental and hiring Real estate services Non-financial assets leasing and investment (including franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Specialised design services (not elsewhere classified) 81 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 723 Management and consulting services Classification unit number 91111 78100 78290 78291 86400 78340 78410 78420 78550 723 Management and consulting 78560 services 724 Business support services 726 Administrative services 728 Labour supply services (medium-risk group) 61231 78610 78620 78630 78691 78692 84700 78540 78693 78622 751 Government administration 81110 81300 81130 96360 96400 81200 87292 82000 96310 21111 78640 96320 96330 753 Local government, public order, and regulatory services 755 Justice 761 Defence 771 773 Police services Inspection, investigation, and security services 775 Corrective services 777 Fire and emergency services 82 Classification unit Post-production and digital visual effects services (not elsewhere classified) Scientific research services Scientific testing and analysis
 services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management services and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (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 services Investigation and security services Correctional and detention services Fire protection and other emergency services (except Police and ambulance services) Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 LRG LRG description 801 Primary and secondary education 811 Tertiary education Classification unit number 84210 84220 84230 84240 84310 821 Community and arts education 841 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 services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 84320 84400 84600 86110 86120 86132 86210 86220 86320 86230 86310 86340 86350 86360 86390 86391 87222 84100 87100 86131 87290
 86130 86330 87210 87211 87220 91120 91210 91220 91230 92100 Classification unit Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere 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 village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription programming Libraries and archives 83 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Entertainment and 903 performing arts Classification unit number Sporting and recreational activities (lower-risk group) 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities
 (medium-high-risk group) 84 Classification unit Motion picture and video production and other motion picture and video activities (not elsewhere classified) Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Sports and physical recreation instruction Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—waterskiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness racing Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 4 LRG LRG description Classification unit number 93115 919 Equine and sporting activities (high-risk group) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 93174 93194 93198 93410 93110 93114 93175 93180 93181 93196 93197 92200 93210 93290 52620 52690 78330 943 Repair and maintenance 28680 (medium-risk group) 52610 53220 53230 53290 78650 78660 96100 96210 96220 96290 66110 945 Facilities
 maintenance and management 951 Business and community organisations 953 Personal and community activities Classification unit Horse racing activities—harness racing— drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white-water recreation activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motorcycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) Parking services 85 Schedule 4 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 955 Laundries and dry cleaners Classification unit number 95240 95260 95270 95290 95300 96291 97000 95210 Classification unit Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not
 elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 86 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 5 Schedule 5 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014 LRG LRG description 010 Fruit, vegetable, grain, plant, and crop growing 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 unit number r 6 Classification unit 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 Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere 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 classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) 87 Schedule 5 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 Classification unit number 04150 04190 02200 03010 03020
unit number Classification unit Line fishing (including processing on board) Fishing (not elsewhere classified) Hunting and trapping Forestry Logging Forestry support services (excluding 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 elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Packaging services Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-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 Cured meat and smallgoods manufacturing Grain mill product manufacturing Seafood processing (other than on board vessels) LRG LRG description 041 Forestry, hunting, and trapping 051 081 Shearing Exploration and mining 110 Dairy, sugar, and confectionery manufacturing and packaging 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufacturing 116 117 Fruit, vegetable, and oil processing Seafood, meat, and grain product manufacturing 88 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 5 LRG LRG description 119 Meat processing 121 Beverage, tobacco, and snack manufacturing Classification unit number 21110
 21795 21810 21820 21830 131 Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing Classification unit Meat processing Potato crisps and corn crisps manufacturing 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 product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing Wool scouring Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retailing Log sawmilling Wood chipping Timber resawing and dressing Pulp, paper, and paperboard manufacturing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing 89 Schedule 5 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG
 description 161 Printing and associated services 171 Petroleum, gas, and inorganic chemical products Classification unit number Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non- metallic products 203 Mineral products 90 Classification unit Printing Printing support services Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing 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 manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations
 2017 Schedule 5 LRG LRG description 211 Non-ferrous metals and products manufacturing Classification unit number 27210 27220 27230 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing 27290 27320 27330 27630 27110 27120 27121 27130 27510 27620 84330 27310 27420 45220 27430 27590 27640 27690 27692 29110 27410 27490 28130 28240 28490 28510 28511 28520 28540 Classification unit Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Automotive electrical components manufacturing Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) Whiteware appliance manufacturing Electric cable and wire
 manufacturing Electric lighting equipment manufacturing 91 Schedule 5 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding Classification unit number 28590 28110 28190 28290 28210 28220 241 Machinery and equipment 28630 manufacturing (lower- medium-risk group) 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 29210 29230 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 92 Classification unit Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff—non- office work—including up to 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment
 manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing Wooden furniture and upholstered seat manufacturing Mattress manufacturing Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 5 LRG LRG description Classification unit number 29290 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure 291 Waste services 29420 29490 36102 36103 36110 36120 36130 36101 36200 37010 37020 41221 96340 96350 96370 96380 301 Other building construction 41120 303 House construction 311 Road and bridge construction 41130 41110 41210 313 Heavy and civil engineering 41220 construction Land development services 315 320 Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation, and alarm services 323 Plumbing and building completion services 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 Classification unit Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply Water supply Sewerage and drainage services Utility network construction and maintenance services Waste treatment and disposal services Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product
 wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services 93 Schedule 5 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number 42592 324 Painting and decorating services 42440 326 Construction and building 42101 trade services Structural trade services 331 Commission-based wholesaling 333 Grocery and produce wholesaling 341 Electrical, electronic, and specialty goods wholesaling 343 Specialised machinery and equipment wholesaling 345 Hardware goods wholesaling 351 Vehicle and machinery wholesaling 361 Fish, meats, and dairy produce wholesaling 94 Classification unit Building completion services—all trades subcontracted Painting and decorating services 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 elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Wholesaling—commission-based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Electrical and electronic goods wholesaling (not elsewhere classified)
 Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 5 LRG LRG description 371 Wholesale trade (low-risk group) Classification unit number 45111 45210 45230 46210 47170 47210 47220 47940 47950 47960 47990 53110 373 Other wholesaling and support services 391 Car retailing 393 Motor trade wholesaling and 46221 retailing 46230 52450 53120 53130 53140 53210 46240 53240 21640 51100 51210 51220 51230 51290 52510 95220 52210 52220 52350 52410 52430 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) Classification unit Wool wholesaling Petroleum product wholesaling (including product ownership to retail point-of-sale) Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling Wholesaling (not elsewhere classified) Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motorcycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including 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 retailing 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 retailing Newspaper and book retailing 95 Schedule 5 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 426 Retail trade (low-medium- risk group) Classification unit number 52460 52540 52550 52560 52591 71111 95110 52100 52331 52340 52341 52342 52420 52590 52595 52597 428 Store and non-store retailing 52230 52310 52320 52330 52520 52530 57100 57200 57400 51250 51270 57300 61210 61220 61230 62000 62100 61100 64010 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 Road freight transport 491 Air transport and support services 96 Classification unit Stationery goods retailing Flower retailing Watch and jewellery retailing Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Inter-urban and rural bus transport Urban bus
 transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 5 LRG LRG description Classification unit number 66300 493 Air operations (higher-risk 02130 group) 64040 64050 501 Water and scenic transport 63010 63020 63030 63031 66230 66290 66500 71110 71120 66410 66440 65090 66190 66420 66210 67010 67090 24211 24221 24230 24231 24232 24233 24234 24235 71200 511 Postal and courier services 521 Travel, customs, and shipping agency services 523 Other transport and transport services Stevedoring 525 531 Warehousing and storage 541 Publishing 581 Communications and information services Classification unit Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres in length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres in 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 operations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour arrangement services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services Stevedoring services Grain storage services Warehousing and storage services (not elsewhere classified) Newspaper publishing
 Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network operation 97 Schedule 5 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description Classification unit number Finance, insurance, and statistical services 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services 98 Classification unit Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (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 classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock 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 scaffolding rental and hiring Real estate services Non-financial assets leasing
 and investment (including franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 5 LRG LRG description Classification unit number 78230 78520 91111 78100 78290 78291 86400 78340 78410 78420 78550 78560 61231 78610 78620 78630 78691 78692 84700 78540 78693 78622 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 723 Management and consulting services 724 Business support services 726 Administrative services 728 Labour supply services (medium-risk group) 751 Government administration 81110 753 Local government, public order, and regulatory services 755 Justice 761 Defence 771 Police services 81300 81130 96360 96400 81200 87292 82000 96310 Classification unit Engineering design and engineering consulting services Specialised design services (not elsewhere classified) Post-production services and other motion picture and video activities (not elsewhere classified) Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management advice and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff— office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour
 supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (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 99 Schedule 5 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 Classification unit number Classification unit Meat and food inspection services Investigation and security services Correctional and detention services Fire protection and other emergency services (except Police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere 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 village
 operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) LRG LRG description 773 Inspection, investigation, and security 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 855 Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 100 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Schedule 5 LRG LRG description 901 Entertainment broadcasting and distribution 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) Classification unit number Classification unit Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Sports and physical recreation instruction Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or
 baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—waterskiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Dog racing activities Sport and physical recreation—community rugby 101 Schedule 5 Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 LRG LRG description 917 Equine and sporting activities (medium-high-risk group) Classification unit number 93182 93199 01520 93113 93115 919 (high-risk group) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 93174 93194 93198 93410 93110 93114 93175 93180 93181 93196 93197 92200 93210 93290 52620 52690 78330 943 Repair and maintenance 28680 (medium-risk group) 52610 53220 53230 53290 78650 78660 945 Facilities maintenance and management 951 Business and community 96100 organisations 102 Classification unit Sport and physical recreation—snow skiing Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing— drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white-water recreation activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational
 equine activities (not elsewhere classified) Sport and physical recreation—motorcycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Explanatory note LRG LRG description Classification unit number 96210 953 Personal and community activities 955 Laundries and dry cleaners 96220 96290 66110 95240 95260 95270 95290 95300 96291 97000 95210 Classification unit Business and professional association services Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services Michael Webster, Clerk of the Executive Council.
Explanatory note This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 April 2017, revoke and replace the Accident Compensation (Experience Rating) Regulations 2016 (the 2016 regula- tions).

Experience rating adjusts the amount of a person’s Work Account levy in line with the accident compensation claims attributable to the person that are payable from the Work Account and that qualify for experience rating.
To date, the rates of levies and classification of industries or risks have been reviewed and set every year.

These regulations discontinue that annual cycle and begin a bien- nial cycle of reviewing and setting rates of levies and classification of industries or risks to apply for 2 years.

These regulations relate to levies payable for the 2017/18 levy year and the 2018/19 levy year, and are based on 3-year experience periods spe- cified in the definition of experience period in regulation 6.
The classification units in each of the years that form an experience period are set out in Schedules 2 to 5.

These schedules are aligned to the current year’s levy risk groups.

In these regulations,— • Schedule 1 is new.
It sets out the classification units and levy risk groups that will apply in the 2017/18 levy year and the 2018/19 levy year (the current levy risk groups): 103 Explanatory note Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 • • • • Schedule 2 sets out the classification units that applied in the 2016/17 levy year (but revised to align with the current levy risk groups): Schedule 3 sets out the classification units that applied in the 2015/16 levy year (but revised to align with the current levy risk groups): Schedule 4 sets out the classification units that applied in the 2014/15 levy year.
It is the same as Schedule 2 of the 2016 regulations (but revised to align with the current levy risk groups): Schedule 5 sets out the classification units that applied in the 2013/14 levy year.

It is the same as Schedule 3 of the 2016 regulations (but revised to align with the current levy risk groups).
The main changes that have been made to the schedules, compared with the 2016 regulations, are that— CU28130 (Automotive electrical components manufacturing) is moved from levy risk group 233 (Automotive and transport manufacturing) to levy risk group 231 (Aviation, electronic, and electrical manufacturing): CU45210 (Petroleum product wholesaling, including product ownership to retail point-of-sale) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 371 (Wholesale trade (low-risk group)): CU46120 (Professional and scientific group wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling): CU46130 (Computer and computer peripherals wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling): CU46160 (Telecommunication goods wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling): CU47920 (Jewellery and watch wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling): CU47930 (Toys and sporting goods wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling): CU84500 (Sports and physical recreation instruction) is moved from levy risk group 915 (Sporting and recreational activities (medium-risk group)) to levy risk group 911 (Sporting and recreational activities (lower-risk group)): Levy risk group 331 (Petroleum product and specialty wholesaling) has been renamed levy risk group 331 (Commission-based wholesaling): • • • • • • • • • 104 Reprinted as at 1 April 2019 Accident Compensation (Experience Rating) Regulations 2017 Explanatory note • Levy risk group 341 (Electrical and electronic goods wholesaling) has been renamed levy risk group 341 (Electrical, electronic, and specialty goods whole- saling).
Regulatory impact statement The Ministry of Business, Innovation, and Employment produced a regulatory impact statement/regulatory impact statement on 28 November 2016 to help inform the deci- sions taken by the Government relating to the contents of this instrument.
A copy of this regulatory impact statement can be found at— • • http://www.mbie.govt.nz/publications-research/publications/employment-and- skills/RIS%20ACC%20Levies%20for%202017-18%20and%202018-19.pdf/ view?searchterm=2017%2F18 http://www.treasury.govt.nz/publications/informationreleases/ris Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 23 February 2017.


105 Notes Accident Compensation (Experience Rating) Regulations 2017 Reprinted as at 1 April 2019 Reprints notes 1 General This is a reprint of the Accident Compensation (Experience Rating) Regula- tions 2017 that incorporates all the amendments to those regulations as at the date of the last amendment to them.
2 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 elec- tronic version also has official status.
3 Editorial and format changes Editorial and format changes to reprints are made using the powers under sec- tions 24 to 26 of the Legislation Act 2012.

See also http://www.pco.parlia- ment.govt.nz/editorial-conventions/.

4 Amendments incorporated in this reprint Accident Compensation (Experience Rating) Regulations 2019 (LI 2019/38): regulation 24(1) Wellington, New Zealand: Published under the authority of the New Zealand Government—2019 106