Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698749927690.pdf (New Zealand)
Reprint as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 (LI 2014/73) Jerry Mateparae, Governor-General Order in Council At Wellington this 17th day of March 2014 Present: His Excellency the Governor-General in Council Accident Compensation (Experience Rating) Regulations 2014: revoked, on 1 April 2015, by regula- tion 24(1) of the Accident Compensation (Experience Rating) Regulations 2015 (LI 2015/38).
Pursuant to sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.

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 2014 Reprinted as at 1 April 2015 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 Formula for calculating discount, loading, or no adjustment Discount, loading, or no adjustment Industry size modification Industry size modification: when result of calculation must be disregarded Experience rating modification Experience rating modification: when result of calculation must be disregarded Applying grouping for this Part Part 3 Powers needed to make system work Grouping levy payers Attributing information about earnings and claims Disregarding arrangements Using and disclosing information Collecting information 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 2012 to 31 March 2013 Schedule 3 Levy risk groups for experience period tax year 1 April 2011 to 31 March Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups for experience period tax year 1 April 2010 to 31 March 2011 r 4 88 1 2 3 (1) (2) (3) Regulations Title These regulations are the Accident Compensation (Experience Rating) Regula- tions 2014.
Commencement These regulations come into force on 1 April 2014.

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, ie, an employer, a private domestic worker, a self-employed person, or a shareholder-employee, must pay.
The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employ- er’s current or former employees or the private domestic worker or the self-em- ployed person or the shareholder-employee.

(4) An adjustment under the system is in addition to an upwards or downwards ad- 4 (1) (2) (3) justment under 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 up or down.

The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.
The Corporation must, when making calculations involving an employer who is not an accredited employer in the applicable levy year but was an accredited employer for some or all of the experience period,— (a) treat claims accepted by the employer when an accredited employer as claims accepted by the Corporation; and 3 r 5 (4) (5) (6) (7) Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 (b) (c) treat weekly compensation paid by the employer when an accredited em- ployer as weekly compensation paid by the Corporation; and treat qualifying costs of treatment paid by the employer when an ac- credited 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 involving the death of a current or former employee of the employ- er or the death of the private domestic worker or the self-employed person or the shareholder-employee.
For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.

5 Tax year to which regulations apply These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employee levies that are payable for the tax year starting on 1 April 2014 and ending on 31 March 2015.
Terms used 6 Interpretation In these regulations, unless the context otherwise requires,— Act means the Accident Compensation Act 2001 applicable levy year means the 2014–15 levy year arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007 claims activity period means the period made up of— (a) (b) the experience period; and the 6 months that— (i) (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 4 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 r 6 experience period, for the levy year starting on 1 April 2014 and ending with the close of 31 March 2015, means the period consisting of— (a) (b) (c) the tax year starting on 1 April 2012 and ending with the close of 31 March 2013; and the tax year starting on 1 April 2011 and ending with the close of 31 March 2012; and the tax year starting on 1 April 2010 and ending with the close of 31 March 2011 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 (iii) an accredited employer levy risk group,— (a) for the applicable levy year, means a group that— (i) (ii) is described in the first column of Schedule 1; and consists of the classification units opposite it in the second column of that schedule: (b) 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 first column of Schedule 2, 3, or 4 (whichever is applicable); and consists of the classification units opposite it in the second column of that schedule levy year means the period starting on 1 April and ending on 31 March liable earnings means the sum of the earnings of an 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 5 r 6 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 minimum liable earnings, in relation to the tax years that form part of the ex- perience period for the applicable levy year, are as follows: (a) (b) (c) for the tax year starting on 1 April 2012 and ending with the close of 31 March 2013, $27,040: for the tax year starting on 1 April 2011 and ending with the close of 31 March 2012, $26,520: for the tax year starting on 1 April 2010 and ending with the close of 31 March 2011, $26,000 non-industry peer group has the meaning given to it by regulation 7 qualifying claim— (a) means a claim that— (i) is made under section 48 for a work-related personal injury 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) mental injury suffered by a person in the circumstances described in section 21; or personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss qualifying class 1 levy payer— (a) means an employer who,— (i) (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 sec- tion 167(4)(a) levy of $10,000 or more; or (ii) is an accredited employer: (c) means a private domestic worker who,— 6 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 r 6 (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: (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 ac- credited employer: (c) means a group made under regulation 18 that, in each tax year in the ex- perience 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 it, is treated as if any of the following who are in the group were not in it: (A) (B) a self-employed person: a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy: (C) an accredited employer 7 r 6 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 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): (b) if a Work Account levy is adjusted under section 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted self-employed and shareholder-employee levy— (a) means the levy payable by self-employed persons and shareholder-em- ployees to purchase and maintain weekly compensation under section 208: (b) if the levy described in paragraph (a) is adjusted under section 175, means the amount of the levy before the levy is adjusted tax year means the period starting on 1 April and ending on 31 March weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim whole group— (a) means the group consisting of— (i) (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 ac- credited 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.
8 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Part 1 r 9 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.
(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: earnings 3 (8) In the formula in subclause (7), earnings means the total of the levy payer’s liable earnings in the experience period.

Part 1 Experience rating system: qualifying class 1 levy payers Discount This regulation applies if the number the Corporation 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— 8 (1) (2) 9 (1) 9 Part 1 r 10 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 (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 between 1 and 70 (inclusive); and the number the Corporation calculates under regulation 4(6) for the levy payer is zero.
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.
(2) 10 (1) (2) 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 Formula for calculating discount, loading, or no adjustment Discount, loading, or no adjustment To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,— (a) (b) first, use the applicable one of the formulas in subclauses (2) and (3) or subclauses (4) to (6); and secondly, use the result of the formula as described in subclause (7), (8), or (9).
Formula if levy payer in 1 levy risk group If the Corporation’s application of Schedules 1 to 4 results in a levy payer be- ing in 1 levy risk group, the formula is— 12 (1) (2) 10 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Part 2 r 12 (3) In the formula in subclause (2),— levy × adjustment (a) (b) levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year: adjustment means the sum of the industry size modification and the ex- perience rating modification for the applicable levy risk group.
Formula if levy payer in 2 or more levy risk groups (4) If the Corporation’s application of Schedules 1 to 4 results in a levy payer be- ing in 2 or more levy risk groups, the formula is— (5) In the formula in subclause (4),— total levy × weighted adjustment (a) total levy means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the applicable levy year ac- cording to each levy risk group that the levy payer is in: (b) weighted adjustment means the result of the following formula: total adjustments for experience period total levy for experience period (6) In the formula in subclause (5)(b),— (a) total adjustments for experience period means the total reached by do- ing the following: (i) for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the ex- perience period by the sum of the industry size modification and the experience rating modification; and (ii) adding up the results of the calculations in subparagraph (i): (b) total levy for experience period means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the ex- perience period according to each levy risk group that the levy payer is in.
Result of formula (7) (8) (9) 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.
11 Part 2 r 13 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 13 (1) Industry size modification The Corporation must calculate the industry size modification using the follow- ing formula: industry peers – levy peers levy peers × weighting (2) In the formula in subclause (1),— (a) (b) (c) industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclauses (3) and (4): levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated us- ing the formula in subclauses (5) and (6): weighting means the weighting calculated using the formula in subclau- ses (7) and (8).
Industry peers (3) The Corporation must calculate the experience rate of the applicable industry peer group using the following formula: compensation days earnings (4) In the formula in subclause (3),— (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Levy peers (5) The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the fol- lowing formula: compensation days earnings (6) In the formula in subclause (5),— (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: 12 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Part 2 r 15 (b) earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
Weighting (7) The Corporation must calculate the weighting using the following formula: industry peer group earnings risk group earnings (8) In the formula in subclause (7),— (a) (b) 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 formula in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the in- dustry size modification as 0.15.

If the industry size modification calculated using the formula in regulation 13 is less than –0.15, the Corporation must 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 14 (1) (2) 15 (1) (2) In the formula in subclause (1),— (a) (b) rehabilitation component means the rehabilitation component calcula- ted using the formula in subclauses (4) to (11): risk management component means the risk management component calculated using the formula in subclauses (12) to (19): (c) off-balance adjustment means the adjustment that is— (i) required to ensure that the aggregate value of discounts equals the aggregate value of loadings to be applied to section 167(4)(a) lev- ies payable by levy payers in the applicable levy year; and (ii) applied as described in subclause (20).
13 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Weighting for use in calculating rehabilitation component and risk management component (3) For the weighting referred to in subclauses (5)(c) and (13)(c), the Corporation must either calculate it using the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows: (a) if the liable earnings of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of— (b) (c) (d) (e) (f) (g) √ 5% × liable earnings $2,000,000 if the liable earnings 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% + {5% × √ liable earnings − $2,000,000 $3,000,000} if the liable earnings 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 re- sult of— 10% + {5% × √ liable earnings − $5,000,000 $5,000,000} if the liable earnings 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 re- sult of— 15% + {5% × √ liable earnings − $10,000,000 $10,000,000} if the liable earnings 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 re- sult of— 20% + {10% × √ liable earnings − $20,000,000 $30,000,000} if the liable earnings 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 re- sult of— 30% + {10% × √ liable earnings − $50,000,000 $50,000,000} if the liable earnings 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% + {10% × √ liable earnings − $100,000,000 $100,000,000} 14 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Part 2 r 15 (h) if the liable earnings 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% + {50% × √ liable earnings − $200,000,000 $1,150,000,000} (i) if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
Rehabilitation component (4) The Corporation must calculate the rehabilitation component using the follow- ing formula: (payer’s rate – payers’ rate) payers’ rate × weighting (5) In the formula in subclause (4),— (a) (b) payer’s rate means the experience rate of the levy payer for the applic- able levy risk group calculated using the formula in subclauses (6) and (7): payers’ rate means the experience rate of the levy payers in the applic- able industry peer group calculated using the formula in subclauses (8) and (9): (c) weighting means the weighting provided by subclause (3).
(6) The Corporation must calculate the experience rate of the levy payer for the ap- plicable levy risk group using the following formula: compensation days earnings (7) In the formula in subclause (6),— (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the levy payer’s liable earnings in the ex- perience period.
(8) The Corporation must calculate the experience rate of the levy payers in the ap- plicable industry peer group using the following formula: compensation days earnings (9) In the formula in subclause (8),— (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy 15 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Rehabilitation component: when result of calculation must be disregarded (10) (11) If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

If the rehabilitation component calculated using the formula in subclauses (4) to (9) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
Risk management component (12) The Corporation must calculate the risk management component using the fol- lowing formula: (payer’s rate – payers’ rate) payers’ rate × weighting (13) In the formula in subclause (12),— (a) (b) payer’s rate means the experience rate of the levy payer for the applic- able levy risk group calculated using the formula in subclauses (14) and (15): payers’ rate means the experience rate of the levy payers in the applic- able industry peer group calculated using the formula in subclauses (16) and (17): (c) weighting means the weighting provided by subclause (3).
(14) The Corporation must calculate the experience rate of the levy payer for the ap- plicable levy risk group using the following formula: claims and deaths earnings (15) In the formula in subclause (14),— (a) claims and deaths means the sum of— (i) (ii) the number of the qualifying claims of the levy payer in the ex- perience 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 ex- perience period involving the death of a current or former employ- ee of the employer or the death of the private domestic worker: 16 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Part 2 r 16 (b) earnings means the total of the levy payer’s liable earnings in the ex- perience period.
(16) The Corporation must calculate the experience rate of the levy payers in the ap- plicable industry peer group using the following formula: claims and deaths earnings (17) In the formula in subclause (16),— (a) claims and deaths means the sum of— (i) (ii) the number of the qualifying claims of the levy payers in the ap- plicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and the number of the qualifying claims of the levy payers in the ap- plicable industry peer group in the experience period involving the death of a current or former employee of an employer or the death of a private domestic worker: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Risk management component: when result of calculation must be disregarded (18) (19) If the risk management component calculated using the formula in subclauses (12) to (17) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

If the risk management component calculated using the formula in subclauses (12) to (17) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
Off-balance adjustment (20) The Corporation must apply the off-balance adjustment by,— (a) (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 ex- perience rating modification for the levy payer.
16 (1) Experience rating modification: when result of calculation must be disregarded If the experience rating modification calculated using the formula in regulation 15 is greater than 0.60, the Corporation must disregard the result and treat the experience rating modification as 0.60.
17 Part 2 r 17 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 (2) If the experience rating modification calculated using the formula in regulation 15 is less than –0.35, the Corporation must disregard the result and treat the ex- perience 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 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.

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.
18 (1) (2) (3) (4) (5) (6) (7) (8) 18 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Part 3 r 20 (9) (10) 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 employ- ees, the Corporation may group the levy payers as 1 levy payer.
If the Corporation’s application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following: (a) which group has the greatest influence over the levy payer’s workplace safety; and (b) which group exerts the greatest management or other control over the levy payer’s workplace.
(11) The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.

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

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

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

(5) When a levy payer leaves a group of levy payers, the Corporation must attrib- ute the information to the levy payer.
(6) When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.

(7) 20 (1) (2) (3) This regulation does not apply if the transfer, amalgamation, or ceasing was ef- fected 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 placed in a group, or in a particular group, under regulation 18.

The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.
19 Part 3 r 21 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 21 (1) (2) (3) 22 (1) 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.
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.

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 2013 (SR 2013/16) are revoked.
(3) 23 (1) (2) (3) 24 (1) (2) Despite subclause (1), the Accident Compensation (Experience Rating) Regu- lations 2013 continue to apply as if they had not been revoked to the levy year starting on 1 April 2013 and ending on 31 March 2014.
(3) The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 continues to apply for the purposes of these regulations, the Acci- 20 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Part 3 r 24 dent Compensation (Experience Rating) Regulations 2011, and the Accident Compensation (Experience Rating) Regulations 2013.
21 Schedule 1 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 1 Levy risk groups for applicable levy year Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing r 6 Classification units 01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere Crop growing (not elsewhere classified) Horticultural contracting and labour sup- ply services Poultry farming (meat) Livestock farming (not elsewhere classi- fied) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Poultry farming (eggs) Pig farming Grain growing Mushroom growing classified) 01191 Citrus fruit growing 01192 Berry fruit growing Beef cattle farming Sheep farming Deer farming Dairy cattle farming 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 Dairy cattle farming 22 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 021 Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 041 Forestry, hunting and trapping 051 Shearing 081 Exploration and mining 110 Sugar, confectionery and crisps manufac- turing, and packaging Forestry Logging Prawn fishing Onshore aquaculture Hunting and trapping Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Fish trawling, seining, and netting (in- cluding processing on board) Line fishing (including processing on board) Fishing (not elsewhere classified) Classification units 0219 0 0302 1 0421 0 0422 0 04110 Rock lobster and crab fishing or potting 0412 0 0413 0 0415 0 0419 0 0220 0 0301 0 0302 0 0303 0 0212 0 11010 Coal
 mining 13110 1314 0 1315 0 1317 0 1319 0 14110 Gravel and sand quarrying 1419 0 1420 0 15110 Petroleum and natural gas exploration 1513 0 1520 0 2171 0 Construction material mining (not else- where classified) Mining and quarrying (not elsewhere classified) Mining support services (not elsewhere classified) Sugar manufacturing Forestry support services (excluding tree cutting and felling) Shearing services Metal ore mining (not elsewhere classi- fied) Iron ore mining Gold ore mining Silver, lead, and zinc ore mining Mineral sand mining Mineral exploration 23 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 1 Levy risk groups Confectionery manufacturing Classification units 2172 0 2179 5 7867 0 21130 Cured meat and smallgoods manufactur- Potato crisps and corn crisps manufactur- ing Packaging services ing Milk and cream processing Ice cream manufacturing Oil and fat manufacturing Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Cheese and other dairy product manufac- turing (not elsewhere classified) Cereal, pasta, and baking-mix manufac- turing Bread manufacturing (factory-based) Prepared animal and bird feed manufac- turing Food product manufacturing (not else- where classified) Fruit and vegetable processing 2121 0 2122 0 2129 0 2152 0 2161 0 2162 0 2163 0 2174 0 2179 0 2130 0 2140 0 21120 Poultry processing 2151 0 Seafood processing (other than on board 2173 0 vessels) 21110 Meat processing 2181 0 2182 0 2183 0 2184 0 2190 0 2221 0 2229 0 Cigarette and tobacco product manufac- turing Cut and sewn textile product manufactur- ing Textile finishing and textile product manufacturing (not elsewhere classified) Soft drink, cordial, and syrup manufac- turing Beer manufacturing Wine and alcoholic beverage manufactur- ing (not elsewhere classified) Spirit manufacturing Grain mill product manufacturing 112 Primary produce processing and manufac- turing 113 Bread and baking ingredients
 manufactur- ing 114 Food and animal feeds manufacturing 116 Fruit, vegetable, and oil processing 117 Seafood, poultry and grain product manu- facturing 119 121 Meat processing Beverage and tobacco product manufac- turing 131 Textile and rubber product manufacturing 24 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and deal- ing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufac- turing Clothing manufacturing Footwear manufacturing Knitted product manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Classification units 2239 0 2242 0 2250 0 2262 0 2551 0 2559 0 2212 0 2214 0 2222 0 2223 0 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur Textile floor covering manufacturing Synthetic textile manufacturing Natural textile manufacturing Natural rubber product manufacturing Rope, cordage, and twine manufacturing dressing Veneer and plywood manufacturing Firewood, coal, and coke retailing Wooden structural fittings and compo- nents manufacturing Wood product manufacturing (not else- where classified) Prefabricated wooden building manufac- turing Timber wholesaling 2321 0 2323 0 2329 0 2919 0 4531 0 5259 2 23110 Log sawmilling Wood chipping 2312 0 2313 0 2331 0 2333 0 2334 0 24110 Paper stationery manufacturing 2322 0 Pulp, paper, and paperboard manufactur- ing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Reconstituted wood product manufactur- ing Timber resawing and dressing 25 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 1 Levy risk groups Printing support services Oil and gas extraction Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing
 Classification units Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufactur- ing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not else- where 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 manu- facturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging mater- ial manufacturing 161 Printing and associated services 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medi- um-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 26 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 201 Ceramic, glass and non-metallic products 203 Mineral products 211 Non-ferrous metals and products manu- facturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products Classification units Polymer foam product manufacturing Polymer product manufacturing (not else- where classified) Glass and glass product manufacturing
 Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufactur- ing Concrete product manufacturing Non-metallic mineral product manufac- turing (not elsewhere classified) Ceramic product manufacturing (not else- where classified) Ready-mixed concrete manufacturing 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 manu- facturing (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 else- where classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extrud- ing 27 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 1 Levy risk groups 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic and electrical manu- facturing 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower–medium risk group) 28 Architectural aluminium product manu- facturing Metal and mineral wholesaling Classification units 2742 0 4522 0 2743 0 2759 0 Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (ex- cept metal structural and container prod- ucts) Surface coating and finishing 2764 0 2769 0 2769 2 29110 Prefabricated metal building manufactur- Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing ing Structural steel fabricating Electric cable and wire manufacturing Structural metal product manufacturing (not elsewhere classified) Aircraft
 manufacturing and repair serv- ices Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 2741 0 2749 0 2824 0 2849 0 2851 0 28511 Whiteware appliance manufacturing 2852 0 Electric lighting equipment manufactur- 2854 ing 0 Electrical equipment manufacturing (not 2859 0 elsewhere classified) 28110 Motor vehicle manufacturing 2813 0 2819 0 2829 0 2821 0 Automotive electrical components manu- facturing 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 machi- nery and equipment manufacturing (not elsewhere classified) 2822 0 2863 0 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 261 Electricity generation and supply 2430 0 2831 0 2832 0 2839 0 2841 0 2842 0 2941 0 2921 0 2923 0 2929 0 2942 0 2949 0 3610 2 Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Classification units 2864 0 2865 0 2866 0 2867 0 2922 0 2812 0 2823 0 2861 0 2862 0 2869 0 7862 1 Fixed space heating, cooling, and ventila- tion equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufac- turing 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 less than 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 equip- ment manufacturing Communications equipment manufactur- ing 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 mar- ket operation 29 Schedule 1 Levy risk groups Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Classification units 3610 3 Energy and services utilities operation (excluding construction, maintenance, and plant operation) Gas supply Water supply Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation 36110 Fossil fuel electricity generation 3612 0 3613 0 3610 1 3620 0 3701 0 3702 0 4122 1 9634 0 9635 0 9637 0 9638 0 41120 Residential building construction (not Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Utility and communications network con- struction and maintenance services Waste treatment and disposal services Sewerage and drainage services Solid waste collection services elsewhere classified) Site preparation services Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision 41130 Non-residential building construction 41110 House construction 4121 0 4122 0 4122 2 4210 0 4519 0 4539 1 4732 0 4739 0 4232 0 4233 0 Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor coverings wholesal- ing Kitchenware and diningware wholesaling Electrical services (including telecommu- nication services within buildings) Air conditioning and
 heating services 271 Non electricity utilities and network infra- structure 291 Waste services 301 Other building construction 303 311 House construction Road and bridge construction 313 Heavy and civil engineering construction 315 Land development services 320 Agricultural, plumbing and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation and alarm services 30 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 323 Plumbing and building completion serv- ices 324 Painting and decorating services 326 Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty whole- saling Classification units Fire and security alarm installation serv- ices 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 else- where 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 Petroleum product wholesaling (includ- ing product ownership to retail point-of- sale) Professional and scientific goods whole- saling Computer and computer peripherals wholesaling Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Wholesaling—commission-based or ex- cluding storage and handling of goods 31 4612 0 4613 0 4616 0 4792 0 4793 0 4799 1 Schedule 1 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 333 Grocery and produce wholesaling 341
 343 345 Electrical and electronic goods wholesal- ing Specialised machinery and equipment wholesaling Hardware goods wholesaling 351 Vehicle and machinery wholesaling 361 Fish, meats and dairy produce wholesal- ing 371 Wholesale trade (low-risk group) 373 Other wholesaling and support services 391 Car retailing 393 Motor trade wholesaling and retailing 32 Cereal grain wholesaling Fruit and vegetable wholesaling Classification units 4512 0 4715 0 4719 0 4719 1 4615 0 4619 0 4539 0 46110 Agricultural and construction machinery Grocery wholesaling (not elsewhere clas- sified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesal- ing (not elsewhere classified) Food and other specialised industrial ma- chinery and equipment wholesaling Hardware goods wholesaling (not else- where classified) wholesaling Commercial vehicle wholesaling 4622 0 47110 Meat, poultry, and smallgoods wholesal- ing Dairy produce wholesaling Textile product wholesaling Fish and seafood wholesaling Liquor and tobacco product wholesaling Industrial and agricultural chemical prod- uct wholesaling Car wholesaling 4713 0 4714 0 45111 Wool wholesaling 4523 0 4621 0 4717 0 4721 0 4722 0 4794 0 4795 0 4796 0 4799 0 51110 In-store retail support services 53110 Car retailing (including associated ve- Pharmaceutical and toiletry goods whole- saling Wholesaling (not elsewhere classified) Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling hicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling 4622 1 4623 0 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) Liquor retailing Marine equipment retailing Fruit and vegetable retailing Fresh meat, fish, and poultry
 retailing Bakery product manufacturing (non-fac- tory based) Petroleum fuel retailing (including asso- ciated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Motor cycle retailing (including associ- ated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Classification units 5245 0 5312 0 5313 0 5314 0 5321 0 4624 0 5324 0 2164 0 51100 Supermarket and grocery stores 5121 0 5122 0 5123 0 5129 0 5251 0 9522 0 5221 0 5222 0 5235 0 5241 0 5243 0 5246 0 5254 0 5255 0 Personal accessories retailing (not else- 5256 where classified) 0 Craft and gift retailing (not elsewhere 5259 classified) 1 71111 Retail postal services Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Newspaper and new and used book retail- ing Stationery goods retailing Sport and camping equipment retailing Entertainment media retailing Watch and jewellery retailing Footwear retailing Clothing retailing Flower retailing 33 Schedule 1 Levy risk groups Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Classification units 95110 Video and other electronic media rental 426 Retail trade (low–medium-risk group) 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 34 and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals re- tailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere clas- sified) Non-store retailing Retail commission-based buying or sell- ing (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 Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 463 491 Road freight transport Air transport and support services 493 Air operations (higher-risk group) 501 Water and scenic transport 511 Postal and courier services 521 Travel, customs and shipping agency services 523 Other transport and transport services 525 Stevedoring 531 Warehousing and storage Rail freight transport Rail passenger transport Classification units 6200 0 6210 0 61100 Road freight transport 6401 0 6630 0 0213 0 6404 0 6405 0 6301 0 Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport sup- port 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 length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) Water passenger transport (river, lake, or harbour) Port and water transport terminal oper- ations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (exclud- ing aviation) Postal services 6303 0 6303 1 6623 0 6629 0 6650 0 71110 71120 Courier pick-up and delivery services 6641 0 6644 0 Travel agency and tour arrangement serv- ices Customs and shipping agents, and
 freight forwarding services (no handling of goods) Transport (not elsewhere classified) 6302 0 6509 0 6619 0 6642 0 6621 0 6701 0 Transport support services (not elsewhere classified) Freight forwarding services and customs and shipping agents (including handling of goods) Stevedoring services Grain storage services 35 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 1 Levy risk groups 541 Publishing Warehousing and storage services (not elsewhere classified) Magazine and other periodical publishing Publishing (not elsewhere classified) (ex- cept software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Book publishing Music publishing Classification units 6709 0 24211 Newspaper publishing 2422 1 2423 0 2423 1 2423 2 2423 3 2423 4 2423 5 7120 0 7121 0 7123 0 7124 0 7831 0 7832 0 92110 Software publishing Wired telecommunications network oper- ation Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not else- where classified) Internet service providers and web search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere clas- sified) Central banking Building society operation Credit union operation Banking 7310 0 7321 0 7322 0 7323 0 7329 0 7330 0 7340 0 74110 Life insurance 7412 0 7421 0 Superannuation funds Health insurance Depository financial intermediation (not elsewhere classified) Non-depository financing Financial asset investing 581 Communications and information serv- ices 621 Finance, insurance and statistical services 36 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 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 695 Scientific research services 697 Scientific and veterinary services 7810 0 7829 0 7829 1 8640 0 General insurance Holder investor farms and livestock Market research and statistical services Auxiliary finance and investment serv- ices (not elsewhere classified) Auxiliary insurance services Classification units 7422 0 75110 Financial asset broking services 7519 0 7520 0 7853 0 7730 1 7741 0 9519 0 7742 0 Passenger car and minibus rental and hir- ing Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classi- fied) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and invest- ment (including franchisors) 7743 0 7720 0 7730 0 77110 Residential property operators and devel- opers (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 con- sulting services Specialised design services (not else- where 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 37 7712 0 7851 0 9523 0 7821 0 7822 0 7823 0 7852 0 91111 Schedule 1 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 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 753 Local government, public order and regu- latory services 755 Justice 761 Defence 771 Police services 38 Computer systems design and related services Legal services Accounting services Management services and
 related con- sulting services Corporate head office management serv- ices Taxi and other vehicle scheduling oper- ations 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 serv- ices Call centre operation Classification units Administrative services (not elsewhere classified) Labour supply services (on-hired staff— both office and non-office work—min- imum 30% office work) 81110 Central government administration (not elsewhere classified) Foreign government representation 8130 0 81130 Local government administration (not elsewhere classified) Public order and safety services (not else- where classified) Regulatory services (licensing and in- spection) (not elsewhere classified) Justice Parole or probationary services Defence Police services 9636 0 9640 0 8120 0 8729 2 8200 0 9631 0 Educational support services Office administrative services Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 773 Inspection, services investigation and security Classification units 21111 Meat and food inspection 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 7864 0 9632 0 9633 0 Investigation and security services Correctional and detention services Fire protection and other emergency serv- ices (except police and ambulance serv- ices) Primary education Secondary education Combined primary and secondary educa- tion Special-school education Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services Higher education
 (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education 8421 0 8422 0 8423 0 8424 0 8431 0 8432 0 8440 0 8460 0 86110 Hospitals (except psychiatric hospitals) 8612 0 8613 2 8621 0 8622 0 8632 0 8623 0 8631 0 8634 0 8635 0 8636 0 8639 0 8639 1 Pathology and diagnostic imaging serv- ices Community health centre operation Allied health services (not elsewhere classified) Health care services (not elsewhere clas- sified) Chiropractic and osteopathic services Optometry and optical dispensing General practice medical services Specialist medical services Physiotherapy services Dental services 39 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 1 Levy risk groups 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services Child care services Preschool education Residential refuge operation Classification units 8722 2 8410 0 8710 0 8613 1 8729 0 8613 0 8633 0 8721 0 87211 Retirement village operation (with rest Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Retirement village operation (without rest home or hospital facilities) Ambulance services 901 Entertainment broadcasting and distribu- tion home or hospital facilities) Residential care services (not elsewhere classified) 8722 0 91120 Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription program- ming Libraries and archives 9121 0 9122 0 9123 0 9210 0 91110 Motion picture and video production and other motion picture and video activities (not elsewhere classified) 91130 Motion picture exhibition Performing arts operation 9241 0 9242 0 9251 0 9252 0 9322 0 93111 Horse and dog racing administration and Creative artists, musicians,
 writers, and performers Music and other sound recording activ- ities (not elsewhere classified) Performing arts venue operation Casino operation track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation 9312 0 9313 0 903 Entertainment and performing arts 911 Sporting and recreational activities (low- er-risk group) 40 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 913 Recreational facilities operation 915 Sporting and recreational activities (medi- um-risk group) 917 Equine and sporting activities (medium– high risk group) Sport and physical recreation—golf Amusement parks and centres operation Sport and physical recreation—water ski- ing Sport and physical recreation—communi- ty (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—communi- ty rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—swim- ming Sport and physical recreation—tennis Classification units 9317 1 9318 4 9318 6 9318 7 9318 8 9319 0 9319 2 9319 3 9319 5 9330 0 9340 0 9231 0 9239 0 8450 0 93112 Dog racing activities 9317 0 9318 2 9318 5 9319 9 0152 0 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing— Sport and physical recreation—communi- ty rugby Sport and physical recreation—snow ski- ing Sport and physical recreation—squash or badminton Sport and physical recreation—netball Nature reserve and conservation park op- eration Sports and physical recreation instruction Amusement and other recreation activ- ities (not elsewhere classified) Zoological and botanic gardens operation Horse farming and horse agistment drivers Sport and physical recreation—communi- ty cricket Sport and physical recreation—professio- nal cricket Sport and physical recreation—motor racing Alpine and white
 water recreation activ- ities 9317 4 9319 4 9319 8 9341 0 41 Schedule 1 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 919 Equine and sporting activities (high-risk group) Classification units 93110 Horse racing activities—thoroughbred and other (not elsewhere classified) 93114 Horse racing activities—thoroughbred 9317 5 9318 0 9318 1 9319 6 9319 7 9220 0 9321 0 9329 0 5262 0 5269 0 7833 0 racing—jockeys Sport and physical recreation—professio- nal sport (not elsewhere classified) Sport and physical recreation—professio- nal rugby Sport and physical recreation—professio- nal rugby league Sporting and recreational equine activ- ities (not elsewhere classified) Sport and physical recreation—motor cy- cling Museum operation Lottery operation Gambling activities (not elsewhere classi- fied) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and main- tenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and mainten- ance Automotive electrical services Automotive body, paint, and interior re- pair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities manage- ment (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) 2868 0 5261 0 5322 0 5323 0 5329 0 7865 0 7866 0 9610 0 9621 0 9622 0 9629 0 66110 Parking services 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities 42 Reprinted as at 1 April 2015 Accident Compensation
 (Experience Rating) Regulations 2014 Schedule 1 Levy risk groups 955 Laundries and dry cleaners Funeral, crematorium, and cemetery serv- ices Hairdressing and beauty services Classification units 9524 0 9526 0 9527 0 9529 0 9530 0 9629 1 9700 0 9521 0 Diet and weight-reduction centre oper- ation Personal services (not elsewhere classi- fied) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional ac- tivities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 43 Schedule 2 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 2 Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013 Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing r 6 Classification units 01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere Crop growing (not elsewhere classified) Horticultural contracting and labour sup- ply services Poultry farming (meat) Livestock farming (not elsewhere classi- fied) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Poultry farming (eggs) Pig farming Grain growing Mushroom growing classified) 01191 Citrus fruit growing 01192 Berry fruit growing Beef cattle farming Sheep farming Deer farming Dairy cattle farming 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 Dairy cattle farming 44 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 021 Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 041 Forestry, hunting and trapping 051 Shearing
 081 Exploration and mining 110 Sugar, confectionery and crisps manufac- turing, and packaging Forestry Logging Prawn fishing Onshore aquaculture Hunting and trapping Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Fish trawling, seining, and netting (in- cluding processing on board) Line fishing (including processing on board) Fishing (not elsewhere classified) Classification units 0219 0 0302 1 0421 0 0422 0 04110 Rock lobster and crab fishing or potting 0412 0 0413 0 0415 0 0419 0 0220 0 0301 0 0302 0 0303 0 0212 0 11010 Coal mining 13110 1314 0 1315 0 1317 0 1319 0 14110 Gravel and sand quarrying 1419 0 1420 0 15110 Petroleum and natural gas exploration 1513 0 1520 0 2171 0 Construction material mining (not else- where classified) Mining and quarrying (not elsewhere classified) Mining support services (not elsewhere classified) Sugar manufacturing Forestry support services (excluding tree cutting and felling) Shearing services Metal ore mining (not elsewhere classi- fied) Iron ore mining Gold ore mining Silver, lead, and zinc ore mining Mineral sand mining Mineral exploration 45 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 2 Levy risk groups Confectionery manufacturing Classification units 2172 0 2179 5 7867 0 21130 Cured meat and smallgoods manufactur- Potato crisps and corn crisps manufactur- ing Packaging services ing Milk and cream processing Ice cream manufacturing Oil and fat manufacturing Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Cheese and other dairy product manufac- turing (not elsewhere classified) Cereal, pasta, and baking-mix manufac- turing Bread manufacturing (factory-based) Prepared animal and bird feed manufac- turing Food product manufacturing (not else- where classified) Fruit and vegetable processing 2121 0 2122 0 2129 0 2152 0 2161 0 2162 0 2163 0 2174 0 2179
 0 2130 0 2140 0 21120 Poultry processing 2151 0 Seafood processing (other than on board 2173 0 vessels) 21110 Meat processing 2181 0 2182 0 2183 0 2184 0 2190 0 2221 0 2229 0 Cigarette and tobacco product manufac- turing Cut and sewn textile product manufactur- ing Textile finishing and textile product manufacturing (not elsewhere classified) Soft drink, cordial, and syrup manufac- turing Beer manufacturing Wine and alcoholic beverage manufactur- ing (not elsewhere classified) Spirit manufacturing Grain mill product manufacturing 112 Primary produce processing and manufac- turing 113 Bread and baking ingredients manufactur- ing 114 Food and animal feeds manufacturing 116 Fruit, vegetable, and oil processing 117 Seafood, poultry and grain product manu- facturing 119 121 Meat processing Beverage and tobacco product manufac- turing 131 Textile and rubber product manufacturing 46 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and deal- ing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufac- turing Clothing manufacturing Footwear manufacturing Knitted product manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Classification units 2239 0 2242 0 2250 0 2262 0 2551 0 2559 0 2212 0 2214 0 2222 0 2223 0 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur Textile floor covering manufacturing Synthetic textile manufacturing Natural textile manufacturing Natural rubber product manufacturing Rope, cordage, and twine manufacturing dressing Veneer and plywood manufacturing Firewood, coal, and coke retailing Wooden structural fittings and compo- nents manufacturing Wood product manufacturing (not else- where classified) Prefabricated wooden building manufac- turing Timber wholesaling 2321 0 2323 0 2329 0 2919 0
 4531 0 5259 2 23110 Log sawmilling Wood chipping 2312 0 2313 0 2331 0 2333 0 2334 0 24110 Paper stationery manufacturing 2322 0 Pulp, paper, and paperboard manufactur- ing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Reconstituted wood product manufactur- ing Timber resawing and dressing 47 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 2 Levy risk groups Printing support services Oil and gas extraction Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Classification units Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufactur- ing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not else- where 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 manu- facturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging mater- ial manufacturing 161 Printing and associated services 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medi- um-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 48 Reprinted as at 1 April 2015 Accident Compensation
 (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 201 Ceramic, glass and non-metallic products 203 Mineral products 211 Non-ferrous metals and products manu- facturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products Classification units Polymer foam product manufacturing Polymer product manufacturing (not else- where classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufactur- ing Concrete product manufacturing Non-metallic mineral product manufac- turing (not elsewhere classified) Ceramic product manufacturing (not else- where classified) Ready-mixed concrete manufacturing 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 manu- facturing (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 else- where classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extrud- ing 49 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 2 Levy risk groups 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic and electrical manu- facturing 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower–medium risk group) 50 Architectural aluminium product manu-
 facturing Metal and mineral wholesaling Classification units 2742 0 4522 0 2743 0 2759 0 Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (ex- cept metal structural and container prod- ucts) Surface coating and finishing 2764 0 2769 0 2769 2 29110 Prefabricated metal building manufactur- Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing ing Structural steel fabricating Electric cable and wire manufacturing Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair serv- ices Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 2741 0 2749 0 2824 0 2849 0 2851 0 28511 Whiteware appliance manufacturing 2852 0 Electric lighting equipment manufactur- 2854 ing 0 Electrical equipment manufacturing (not 2859 0 elsewhere classified) 28110 Motor vehicle manufacturing 2813 0 2819 0 2829 0 2821 0 Automotive electrical components manu- facturing 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 machi- nery and equipment manufacturing (not elsewhere classified) 2822 0 2863 0 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 261 Electricity generation and supply 2430 0 2831 0 2832 0 2839 0 2841 0 2842 0 2941 0 2921 0 2923 0 2929 0 2942 0 2949 0 3610 2 Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Classification
 units 2864 0 2865 0 2866 0 2867 0 2922 0 2812 0 2823 0 2861 0 2862 0 2869 0 7862 1 Fixed space heating, cooling, and ventila- tion equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufac- turing 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 equip- ment manufacturing Communications equipment manufactur- ing 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 mar- ket operation 51 Schedule 2 Levy risk groups Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Classification units 3610 3 Energy and services utilities operation (excluding construction, maintenance and plant operation) Gas supply Water supply Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation 36110 Fossil fuel electricity generation 3612 0 3613 0 3610 1 3620 0 3701 0 3702 0 4122 1 9634 0 9635 0 9637 0 9638 0 41120 Residential building construction (not Utility network construction and main- tenance services Waste treatment and disposal services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Sewerage and drainage services Solid waste collection services
 elsewhere classified) Site preparation services Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision 41130 Non-residential building construction 41110 House construction 4121 0 4122 0 4122 2 4210 0 4519 0 4539 1 4732 0 4739 0 4232 0 4233 0 Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor coverings wholesal- ing Kitchenware and diningware wholesaling Electrical services (including telecommu- nication services within buildings) Air conditioning and heating services 271 Non electricity utilities and network infra- structure 291 Waste services 301 Other building construction 303 311 House construction Road and bridge construction 313 Heavy and civil engineering construction 315 Land development services 320 Agricultural, plumbing and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation and alarm services 52 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 323 Plumbing and building completion serv- ices 324 Painting and decorating services 326 Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty whole- saling Classification units Fire and security alarm installation serv- ices 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 else- where 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 Petroleum product wholesaling (includ- ing product ownership to retail point-of- sale) Professional and scientific goods whole- saling Computer and computer peripherals wholesaling Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Wholesaling—commission-based or ex- cluding storage and handling of goods 53 4612 0 4613 0 4616 0 4792 0 4793 0 4799 1 Schedule 2 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 333 Grocery and produce wholesaling 341 343 345 Electrical and electronic goods wholesal- ing Specialised machinery and equipment wholesaling Hardware goods wholesaling 351 Vehicle and machinery wholesaling 361 Fish, meats and dairy produce wholesal- ing 371 Wholesale trade (low-risk group) 373 Other wholesaling and support services 391 Car retailing 393 Motor trade wholesaling and retailing 54 Cereal grain wholesaling Fruit and vegetable wholesaling Classification units 4512 0 4715 0 4719 0 4719 1 4615 0 4619 0 4539 0 46110 Agricultural and construction machinery Grocery wholesaling (not elsewhere clas- sified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesal- ing (not elsewhere classified) Food and other specialised industrial ma- chinery and equipment wholesaling Hardware goods wholesaling (not else- where classified) wholesaling Commercial vehicle wholesaling 4622 0 47110 Meat, poultry, and smallgoods wholesal- ing Dairy produce wholesaling Fish and seafood wholesaling Liquor and tobacco product wholesaling Industrial and agricultural chemical prod- uct wholesaling Car wholesaling 4713 0 4714 0 45111 Wool wholesaling 4523 0 4621 0 4717 0 4721 0 4722 0 4794 0 4795 0 4796 0 4799 0 53110 Car retailing (including associated ve- Pharmaceutical and toiletry goods whole- saling Wholesaling (not elsewhere classified) Clothing and footwear wholesaling Book and magazine wholesaling Textile
 product wholesaling Paper product wholesaling hicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling 4622 1 4623 0 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) Liquor retailing Marine equipment retailing Fruit and vegetable retailing Fresh meat, fish, and poultry retailing Bakery product manufacturing (non-fac- tory based) Petroleum fuel retailing (including asso- ciated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Motor cycle retailing (including associ- ated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Classification units 5245 0 5312 0 5313 0 5314 0 5321 0 4624 0 5324 0 2164 0 51100 Supermarket and grocery stores 5121 0 5122 0 5123 0 5129 0 5251 0 9522 0 5221 0 5222 0 5235 0 5241 0 5243 0 5246 0 5254 0 5255 0 Personal accessories retailing (not else- 5256 where classified) 0 Craft and gift retailing (not elsewhere 5259 classified) 1 71111 Retail postal services Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Sport and camping equipment retailing Newspaper and book retailing Entertainment media retailing Watch and jewellery retailing Stationery goods retailing Footwear retailing Clothing retailing Flower retailing 55 Schedule 2 Levy risk groups Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Classification units 95110 Video and other electronic media rental 426 Retail trade (low–medium-risk group) 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 56 and hiring
 Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals re- tailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere clas- sified) Non-store retailing Retail commission-based buying or sell- ing (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 Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 463 491 Road freight transport Air transport and support services 493 Air operations (higher-risk group) 501 Water and scenic transport 511 Postal and courier services 521 Travel, customs and shipping agency services 523 Other transport and transport services 525 Stevedoring 531 Warehousing and storage 541 Publishing 6302 0 Rail freight transport Rail passenger transport Classification units 6200 0 6210 0 61100 Road freight transport 6401 0 6630 0 0213 0 6404 0 6405 0 6301 0 Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport sup- port 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, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or
 international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) Water passenger transport (river, lake, or harbour) Port and water transport terminal oper- ations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (exclud- ing aviation) Postal services 6303 0 6303 1 6623 0 6629 0 6650 0 71110 71120 Courier pick-up and delivery services 6641 0 6644 0 6509 0 6619 0 6642 0 6621 0 6701 0 6709 0 24211 Newspaper publishing Travel agency and tour arrangement serv- ices Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight forwarding services Warehousing and storage services (not elsewhere classified) Grain storage services Stevedoring services 57 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 2 Levy risk groups Classification units 2422 1 2423 0 2423 1 2423 2 2423 3 2423 4 2423 5 7120 0 7121 0 7123 0 7124 0 7831 0 7832 0 92110 Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (ex- cept software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network oper- ation Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not else- where classified) Internet service providers and web search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere clas- sified) Central banking Depository financial intermediation (not elsewhere classified) Non-depository financing Banking Credit union operation Building society operation 7310 0 7321 0 7322 0 7323 0 7329 0 7330 0 7340 0 74110 Life insurance 7412 0 7421 0 7422 0 75110 Financial
 asset broking services Financial asset investing Superannuation funds General insurance Health insurance 581 Communications and information serv- ices 621 Finance, insurance and statistical services 58 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 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 695 Scientific research services 697 Scientific and veterinary services 701 Computer services 7810 0 7829 0 7829 1 8640 0 7834 0 Classification units 7519 0 7520 0 7853 0 7730 1 7741 0 9519 0 7742 0 Auxiliary finance and investment serv- ices (not elsewhere classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock Passenger car and minibus rental and hir- ing Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classi- fied) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and invest- ment 7743 0 7720 0 7730 0 77110 Residential property operators and devel- opers (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 con- sulting services Specialised design services (not else- where classified) Post-production services and other mo- tion picture and video activities (not else- where 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 59 7712 0 7851 0 9523 0 7821 0 7822 0 7823 0 7852 0 91111
 Schedule 2 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 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 753 Local government, public order and regu- latory services 755 Justice 761 Defence 771 Police services 773 Inspection, services investigation and security 60 Legal services Accounting services Classification units 7841 0 7842 0 7855 0 7856 0 6123 1 7861 0 7862 0 7863 0 7869 1 7869 2 8470 0 7854 0 7869 3 7862 2 Management advice and related consult- ing services Corporate head office management serv- ices Taxi and other vehicle scheduling oper- ations 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 serv- ices 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—min- imum 30% office work) 81110 Central government administration (not elsewhere classified) Foreign government representation 8130 0 81130 Local government administration (not elsewhere classified) Public order and safety services (not else- where classified) Regulatory services (licensing and in- spection) (not elsewhere classified) Justice 9636 0 9640 0 8120 0 8729 2 8200 0 9631 0 21111 Meat and food inspection services Parole or probationary services Police services Defence Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 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 Investigation and security services Correctional and detention services Classification units 7864 0 9632 0 9633 0 Fire protection and other emergency serv- ices (except police and ambulance serv- ices) Primary education Secondary education Combined primary and secondary educa- tion Special-school education Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education 8421 0 8422 0 8423 0 8424 0 8431 0 8432 0 8440 0 8460 0 86110 Hospitals (except psychiatric hospitals) 8612 0 8613 2 8621 0 8622 0 8632 0 8623 0 8631 0 8634 0 8635 0 8636 0 8639 0 8639 1 8722 2 Allied health services (not elsewhere classified) Health care services (not elsewhere clas- sified) Residential refuge operation Pathology and diagnostic imaging serv- ices Community health centre operation Chiropractic and osteopathic services Optometry and optical dispensing General practice medical services Specialist medical services Physiotherapy services Dental services 61 Schedule 2 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services Child care services Preschool education Classification units 8410 0 8710 0 8613 1 8729 0 8613 0 8633 0 8721 0 87211 Retirement village operation (with rest Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Retirement village operation (without rest home or hospital facilities) Ambulance services 901 Entertainment broadcasting and distribu- tion home or hospital facilities) Residential care services (not elsewhere
 classified) 8722 0 91120 Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription program- ming Libraries and archives 9121 0 9122 0 9123 0 9210 0 91110 Motion picture and video production 91130 Motion picture exhibition Performing arts operation 9241 0 9242 0 9251 0 9252 0 9322 0 93111 Horse and dog racing administration and Creative artists, musicians, writers, and performers Music and other sound recording activ- ities (not elsewhere classified) Performing arts venue operation Casino operation track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—communi- ty rugby league Sport and physical recreation—softball or baseball 9312 0 9313 0 9317 1 9318 4 903 Entertainment and performing arts 911 Sporting and recreational activities (low- er-risk group) 62 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 913 Recreational facilities operation 915 Sporting and recreational activities (medi- um-risk group) 917 Equine and sporting activities (medium– high risk group) 919 Equine and sporting activities (high-risk group) Sport and physical recreation—golf Amusement parks and centres operation Sport and physical recreation—swim- ming Sport and physical recreation—tennis Amusement and other recreation activ- ities (not elsewhere classified) Zoological and botanic gardens operation Sport and physical recreation—water ski- ing Sport and physical recreation—communi- ty (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Classification units 9318 6 9318 7 9318 8 9319 0 9319 2 9319 3 9319 5 9330 0 9340 0 9231 0 9239 0 8450 0 93112 Dog racing activities 9317 0 9318 2 9318 5 9319 9 0152 0 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing— Sport
 and physical recreation—communi- ty rugby Sport and physical recreation—snow ski- ing Sport and physical recreation—squash or badminton Sport and physical recreation—netball Nature reserve and conservation park op- eration Sports and physical recreation instruction Horse farming and horse agistment drivers Sport and physical recreation—communi- ty cricket Sport and physical recreation—professio- nal cricket Sport and physical recreation—motor racing 9317 4 9319 4 9319 8 93110 Horse racing activities—thoroughbred and other (not elsewhere classified) 93114 Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professio- nal sport (not elsewhere classified) 9317 5 63 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 2 Levy risk groups Classification units 9318 0 9318 1 9319 6 9319 7 9220 0 9321 0 9329 0 5262 0 5269 0 7833 0 Sport and physical recreation—professio- nal rugby Sport and physical recreation—professio- nal rugby league Sporting and recreational equine activ- ities (not elsewhere classified) Sport and physical recreation—motor cy- cling Museum operation Lottery operation Gambling activities (not elsewhere classi- fied) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and main- tenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and mainten- ance Automotive electrical services Automotive body, paint, and interior re- pair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities manage- ment (not elsewhere classified) Religious organisations and services 2868 0 5261 0 5322 0 5323 0 5329 0 7865 0 7866 0 9610 0 9621 0 9622 0 9629 0 66110 Parking services 9524 0 9526 0 9527 0 Funeral, crematorium, and cemetery serv- ices
 Hairdressing and beauty services Diet and weight-reduction centre oper- ation Business and professional association services Labour association services Interest group services (not elsewhere classified) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities 64 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 2 Levy risk groups 955 Laundries and dry cleaners Personal services (not elsewhere classi- fied) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional ac- tivities (not elsewhere classified) Private households employing staff Classification units 9529 0 9530 0 9629 1 9700 0 9521 0 Laundry and dry-cleaning services 65 Schedule 3 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 3 Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012 Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing r 6 Classification units 01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere Crop growing (not elsewhere classified) Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Grain growing Mushroom growing classified) 01191 Citrus fruit growing 01192 Berry fruit growing Beef cattle farming Sheep farming Dairy cattle farming Livestock farming (not elsewhere classi- fied) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Agriculture and fishing support
 services (not elsewhere classified) 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 66 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 025 Ocean and coastal fishing 041 Forestry, hunting and trapping 051 Shearing 081 Exploration and mining 110 Sugar, confectionery and crisps manufac- turing, and packaging Forestry Logging Prawn fishing Onshore aquaculture Hunting and trapping Forestry support services (excluding tree cutting and felling) Shearing services Forest product and moss gathering and processing Offshore aquaculture Fish trawling, seining, and netting (in- cluding processing on board) Line fishing (including processing on board) Fishing (not elsewhere classified) Classification units 0302 1 0421 0 0422 0 04110 Rock lobster and crab fishing or potting 0412 0 0413 0 0415 0 0419 0 0220 0 0301 0 0302 0 0303 0 0212 0 11010 Coal mining 13110 1314 0 1315 0 1317 0 1319 0 14110 Gravel and sand quarrying 1419 0 1420 0 15110 Petroleum and natural gas exploration 1513 0 1520 0 2171 0 2172 0 Construction material mining (not else- where classified) Mining and quarrying (not elsewhere classified) Mining support services (not elsewhere classified) Sugar manufacturing Metal ore mining (not elsewhere classi- fied) Iron ore mining Gold ore mining Silver, lead, and zinc ore mining Confectionery manufacturing Mineral sand mining Mineral exploration 67 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 3 Levy risk groups Classification units 2179 5 7867 0 21130 Cured meat and smallgoods manufactur- Potato crisps and corn crisps manufactur- ing Packaging services ing Milk and cream processing Ice cream manufacturing Oil and fat manufacturing Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufac-
 turing Food product manufacturing (not else- where classified) Fruit and vegetable processing Cheese and other dairy product manufac- turing (not elsewhere classified) Cereal, pasta, and baking-mix manufac- turing Bread manufacturing (factory-based) 2121 0 2122 0 2129 0 2152 0 2161 0 2162 0 2163 0 2174 0 2179 0 2130 0 2140 0 21120 Poultry processing 2151 0 2173 Seafood processing (other than on board vessels) 0 21110 Meat processing 2181 0 2182 0 2183 0 2184 0 2190 0 2221 0 2229 0 2239 0 Cigarette and tobacco product manufac- turing Cut and sewn textile product manufactur- ing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Soft drink, cordial, and syrup manufac- turing Beer manufacturing Wine and alcoholic beverage manufactur- ing (not elsewhere classified) Spirit manufacturing Grain mill product manufacturing 112 Primary produce processing and manufac- turing 113 Bread and baking ingredients manufactur- ing 114 Food and animal feeds manufacturing 116 Fruit, vegetable, and oil processing 117 Seafood, poultry and grain product manu- facturing 119 121 Meat processing Beverage and tobacco product manufac- turing 131 Textile and rubber product manufacturing 68 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and deal- ing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufac- turing Natural rubber product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Classification units 2242 0 2250 0 2262 0 2551 0 2559 0 2212 0 2214 0 2222 0 2223 0 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur Textile floor covering manufacturing Synthetic textile manufacturing Natural textile manufacturing Rope, cordage, and
 twine manufacturing dressing Veneer and plywood manufacturing Firewood, coal, and coke retailing Wooden structural fittings and compo- nents manufacturing Wood product manufacturing (not else- where classified) Prefabricated wooden building manufac- turing Timber wholesaling 2321 0 2323 0 2329 0 2919 0 4531 0 5259 2 23110 Log sawmilling Wood chipping 2312 0 2313 0 2331 0 2333 0 2334 0 24110 Paper stationery manufacturing 2322 0 2339 0 Timber resawing and dressing Pulp, paper, and paperboard manufactur- ing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Reconstituted wood product manufactur- ing Converted paper product manufacturing (not elsewhere classified) 69 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 3 Levy risk groups 161 Printing and associated services 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medi- um-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 70 Sanitary paper product manufacturing Printing support services Oil and gas extraction Printing Classification units Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufactur- ing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not else- where 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 manu- facturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging mater- ial manufacturing Polymer foam product manufacturing Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 201 Ceramic, glass and non-metallic products 203 Mineral products 211 Non-ferrous metals and products manu- facturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products Classification units Polymer product manufacturing (not else- where classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufactur- ing Concrete product manufacturing Non-metallic mineral product manufac- turing (not elsewhere classified) Ceramic product manufacturing (not else- where classified) Ready-mixed concrete manufacturing 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 manu- facturing (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 else- where classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extrud- ing Architectural aluminium product manu- facturing 71 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule
 3 Levy risk groups 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic and electrical manu- facturing 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower–medium risk group) 72 Metal and mineral wholesaling Classification units 4522 0 2743 0 2759 0 Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (ex- cept metal structural and container prod- ucts) Surface coating and finishing 2764 0 2769 0 2769 2 29110 Prefabricated metal building manufactur- Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing ing Structural steel fabricating Electric cable and wire manufacturing Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair serv- ices Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 2741 0 2749 0 2824 0 2849 0 2851 0 28511 Whiteware appliance manufacturing 2852 0 Electric lighting equipment manufactur- 2854 ing 0 Electrical equipment manufacturing (not 2859 0 elsewhere classified) 28110 Motor vehicle manufacturing 2813 0 2819 0 2829 0 2821 0 Automotive electrical components manu- facturing 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 machi- nery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing 2822 0 2863 0 2864 0 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 243 Machinery and equipment manufacturing (medium-risk group)
 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 261 Electricity generation and supply 2430 0 2831 0 2832 0 2839 0 2841 0 2842 0 2941 0 2921 0 2923 0 2929 0 2942 0 2949 0 3610 2 3610 3 Classification units 2865 0 2866 0 2867 0 2922 0 2812 0 2823 0 2861 0 2862 0 2869 0 7862 1 Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventila- tion equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufac- turing 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 equip- ment manufacturing Communications equipment manufactur- ing 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 mar- ket operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) 73 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 3 Levy risk groups Gas supply Water supply Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Classification units 36110 Fossil fuel electricity generation 3612 0 3613 0 3610 1 3620 0 3701 0 3702 0 4122 1 9634 0 9635 0 9637 0 9638 0 41120
 Residential building construction (not Utility network construction and main- tenance services Waste treatment and disposal services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Sewerage and drainage services Solid waste collection services elsewhere classified) Site preparation services Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision 41130 Non-residential building construction 41110 House construction 4121 0 4122 0 4122 2 4210 0 4519 0 4539 1 4732 0 4739 0 4232 0 4233 0 4234 1 Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor coverings wholesal- ing Kitchenware and diningware wholesaling Electrical services (including telecommu- nication services within buildings) Air conditioning and heating services Fire and security alarm installation serv- ices 271 Non electricity utilities and network infra- structure 291 Waste services 301 Other building construction 303 311 House construction Road and bridge construction 313 Heavy and civil engineering construction 315 Land development services 320 Agricultural, plumbing and homeware goods wholesaling 321 Electrical services 322 Heating, ventilation and alarm services 74 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 323 Plumbing and building completion serv- ices 324 Painting and decorating services 326 Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty whole- saling 333 Grocery and produce wholesaling Classification units 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 else- where 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 Petroleum product wholesaling (includ- ing product ownership to retail point-of- sale) Professional and scientific goods whole- saling Computer and computer peripherals wholesaling Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Wholesaling—commission-based or ex- cluding storage and handling of goods Cereal grain wholesaling 75 4612 0 4613 0 4616 0 4792 0 4793 0 4799 1 4512 0 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 3 Levy risk groups Fruit and vegetable wholesaling Classification units 4715 0 4719 0 4719 1 4615 0 4619 0 4539 0 46110 Agricultural and construction machinery Grocery wholesaling (not elsewhere clas- sified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesal- ing (not elsewhere classified) Food and other specialised industrial ma- chinery and equipment wholesaling Hardware goods wholesaling (not else- where classified) wholesaling Commercial vehicle wholesaling 4622 0 47110 Meat, poultry, and smallgoods wholesal- ing Dairy produce wholesaling Fish and seafood wholesaling Liquor and tobacco product wholesaling Industrial and agricultural chemical prod- uct wholesaling Car wholesaling 4713 0 4714 0 45111 Wool wholesaling 4523 0 4621 0 4717 0 4721 0 4722 0 4794 0 4795 0 4796 0 4799 0 53110 Car retailing (including associated ve- Pharmaceutical and toiletry goods whole- saling Wholesaling (not elsewhere classified) Clothing and footwear wholesaling Book and magazine wholesaling Textile product wholesaling Paper product wholesaling hicle servicing)
 Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing 4622 1 4623 0 5245 0 341 343 345 Electrical and electronic goods wholesal- ing Specialised machinery and equipment wholesaling Hardware goods wholesaling 351 Vehicle and machinery wholesaling 361 Fish, meats and dairy produce wholesal- ing 371 Wholesale trade (low-risk group) 373 Other wholesaling and support services 391 Car retailing 393 Motor trade wholesaling and retailing 76 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) Liquor retailing Fruit and vegetable retailing Fresh meat, fish, and poultry retailing Bakery product manufacturing (non-fac- tory based) Petroleum fuel retailing (including asso- ciated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Motor cycle retailing (including associ- ated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Classification units 5312 0 5313 0 5314 0 5321 0 4624 0 5324 0 2164 0 51100 Supermarket and grocery stores 5121 0 5122 0 5123 0 5129 0 5251 0 9522 0 5221 0 5222 0 5235 0 5241 0 5243 0 5246 0 5254 0 5255 0 Personal accessories retailing (not else- 5256 where classified) 0 Craft and gift retailing (not elsewhere 5259 1 classified) 71111 Retail postal services 95110 Video and other electronic media rental Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Sport and camping equipment retailing Newspaper and book retailing Entertainment media retailing Watch and jewellery retailing Stationery goods retailing Footwear retailing Clothing retailing Flower retailing and hiring 77 Schedule 3 Accident
 Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 426 Retail trade (low–medium-risk group) 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 78 Classification units Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals re- tailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere clas- sified) Non-store retailing Retail commission-based buying or sell- ing (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 Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 463 491 Road freight transport Air transport and support services 493 Air operations (higher-risk group) 501 Water and scenic transport 511 Postal and courier services 521 Travel, customs and shipping agency services 523 Other transport and transport services 525 Stevedoring 531 Warehousing and storage 541 Publishing 6302 0 Rail passenger transport Classification units 6210 0 61100 Road freight transport 6401 0 6630 0 0213 0 6404 0 6405 0 6301 0 Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport sup- port 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, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) Water passenger transport (river, lake, or harbour) Port and water transport terminal and marina operations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (exclud- ing aviation) Postal services 6303 0 6303 1 6623 0 6629 0 6650 0 71110 71120 Courier pick-up and delivery services 6641 0 6644 0 6509 0 6619 0 6642 0 6621 0 6701 0 6709 0 24211 Newspaper publishing 2422 1 Travel agency and tour arrangement serv- ices Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight forwarding services Warehousing and storage services (not elsewhere classified) Magazine and other periodical publishing Grain storage services Stevedoring services 79 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 3 Levy risk groups Classification units 2423 0 2423 1 2423 2 2423 3 2423 4 2423 5 7120 0 7121 0 7123 0 7124 0 7831 0 7832 0 92110 Book publishing Publishing (not elsewhere classified) (ex- cept software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network oper- ation Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not else- where classified) Internet service providers and web search portals Data processing and web-hosting services Electronic information storage services Information
 services (not elsewhere clas- sified) Central banking Depository financial intermediation (not elsewhere classified) Non-depository financing Banking Credit union operation Building society operation 7310 0 7321 0 7322 0 7323 0 7329 0 7330 0 7340 0 74110 Life insurance 7412 0 7421 0 7422 0 75110 Financial asset broking services 7519 0 Financial asset investing Superannuation funds General insurance Health insurance Auxiliary finance and investment serv- ices (not elsewhere classified) 581 Communications and information serv- ices 621 Finance, insurance and statistical services 80 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 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 695 Scientific research services 697 Scientific and veterinary services 701 Computer services 720 Legal services 7810 0 7829 0 7829 1 8640 0 7834 0 7841 0 Auxiliary insurance services Market research and statistical services Holder investor farms and livestock Classification units 7520 0 7853 0 7730 1 7741 0 9519 0 7742 0 Passenger car and minibus rental and hir- ing Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classi- fied) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and invest- ment 7743 0 7720 0 7730 0 77110 Residential property operators and devel- opers (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 con- sulting services Specialised design services (not else- where classified) Post-production services and other mo- tion
 picture and video activities (not else- where 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 81 7712 0 7851 0 9523 0 7821 0 7822 0 7823 0 7852 0 91111 Schedule 3 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 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 753 Local government, public order and regu- latory services 755 Justice 761 Defence 771 Police services 773 Inspection, services investigation and security 82 Accounting services Management advice and related consult- ing services Corporate head office management serv- ices Taxi and other vehicle scheduling oper- ations 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 serv- ices Call centre operation Educational support services Office administrative services Classification units 7842 0 7855 0 7856 0 6123 1 7861 0 7862 0 7863 0 7869 1 7869 2 8470 0 7854 0 7869 3 7862 2 Administrative services (not elsewhere classified) Labour supply services (on-hired staff— both office and non-office work—min- imum 30% office work) 81110 Central government administration (not elsewhere classified) Foreign government representation 8130 0 81130 Local government administration (not elsewhere classified) Public order and safety services (not else- where classified) Regulatory services (licensing and in- spection) (not elsewhere classified) Justice 9636 0 9640 0 8120 0 8729 2 8200 0 9631 0 21111 Meat and food inspection services Parole or probationary services Police services Defence 7864 0
 Investigation and security services Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 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 Correctional and detention services Classification units 9632 0 9633 0 Fire protection and other emergency serv- ices (except police and ambulance serv- ices) Primary education Secondary education General practice medical services Combined primary and secondary educa- tion Special-school education Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education 8421 0 8422 0 8423 0 8424 0 8431 0 8432 0 8440 0 8460 0 86110 Hospitals (except psychiatric hospitals) 8612 0 8613 2 8621 0 8622 0 8632 0 8623 0 8631 0 8634 0 8635 0 8636 0 8639 0 8639 1 8722 2 8410 0 Allied health services (not elsewhere classified) Health care services (not elsewhere clas- sified) Residential refuge operation Pathology and diagnostic imaging serv- ices Community health centre operation Chiropractic and osteopathic services Optometry and optical dispensing Specialist medical services Physiotherapy services Preschool education Dental services 83 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 3 Levy risk groups 863 Medical and social support services 865 Aged and residential care and ambulance services Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Classification units 8710 0
 8613 1 8729 0 8613 0 8633 0 8721 0 87211 Retirement village operation (with rest Retirement village operation (without rest home or hospital facilities) Ambulance services 901 Entertainment broadcasting and distribu- tion home or hospital facilities) Residential care services (not elsewhere classified) 8722 0 91120 Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription program- ming Libraries and archives 9121 0 9122 0 9123 0 9210 0 91110 Motion picture and video production 91130 Motion picture exhibition Performing arts operation 9241 0 9242 0 9251 0 9252 0 9322 0 93111 Horse and dog racing administration and Creative artists, musicians, writers, and performers Music and other sound recording activ- ities (not elsewhere classified) Performing arts venue operation Casino operation track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—communi- ty rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—swim- ming 9312 0 9313 0 9317 1 9318 4 9318 6 903 Entertainment and performing arts 911 Sporting and recreational activities (low- er-risk group) 84 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 913 Recreational facilities operation 915 Sporting and recreational activities (medi- um-risk group) 917 Equine and sporting activities (medium– high risk group) 919 Equine and sporting activities (high-risk group) Sport and physical recreation—golf Sport and physical recreation—tennis Amusement parks and centres operation Amusement and other recreation activ- ities (not elsewhere classified) Zoological and botanic gardens operation Sport and physical recreation—water ski- ing Sport and physical recreation—communi- ty (not elsewhere classified) Sport and physical recreation—boating or
 yachting Sport and physical recreation—cycling Classification units 9318 7 9318 8 9319 0 9319 2 9319 3 9319 5 9330 0 9340 0 9231 0 9239 0 8450 0 93112 Dog racing activities 9317 0 9318 2 9318 5 9319 9 0152 0 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing— Sport and physical recreation—communi- ty rugby Sport and physical recreation—snow ski- ing Sport and physical recreation—squash or badminton Sport and physical recreation—netball Nature reserve and conservation park op- eration Sports and physical recreation instruction Horse farming and horse agistment drivers Sport and physical recreation—communi- ty cricket Sport and physical recreation—professio- nal cricket Sport and physical recreation—motor racing 9317 4 9319 4 9319 8 93110 Horse racing activities—thoroughbred and other (not elsewhere classified) 93114 Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professio- nal sport (not elsewhere classified) Sport and physical recreation—professio- nal rugby 9317 5 9318 0 85 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 3 Levy risk groups Classification units 9318 1 9319 6 9319 7 9220 0 9321 0 9329 0 5262 0 5269 0 7833 0 Sport and physical recreation—professio- nal rugby league Sporting and recreational equine activ- ities (not elsewhere classified) Sport and physical recreation—motor cy- cling Museum operation Lottery operation Gambling activities (not elsewhere classi- fied) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and main- tenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and mainten- ance Automotive electrical services Automotive body, paint, and interior re- pair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural
 and forestry) Cleaning services and facilities manage- ment (not elsewhere classified) Religious organisations and services 2868 0 5261 0 5322 0 5323 0 5329 0 7865 0 7866 0 9610 0 9621 0 9622 0 9629 0 66110 Parking services 9524 0 9526 0 9527 0 9529 0 Funeral, crematorium, and cemetery serv- ices Hairdressing and beauty services Diet and weight-reduction centre oper- ation Personal services (not elsewhere classi- fied) Business and professional association services Labour association services Interest group services (not elsewhere classified) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities 86 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 3 Levy risk groups 955 Laundries and dry cleaners Classification units 9530 0 9629 1 9700 0 9521 0 Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional ac- tivities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 87 Schedule 4 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 4 Levy risk groups for experience period tax year 1 April 2010 to 31 March 2011 Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing r 6 Classification units 01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere Crop growing (not elsewhere classified) Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Grain growing Mushroom growing classified) 01191 Citrus fruit growing 01192 Berry fruit growing 0121 0 0169 0 0169 2 0141 0 0142 0 0151 0 0153 0
Beef cattle farming Sheep farming Dairy cattle farming Livestock farming (not elsewhere classi- fied) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Agriculture and fishing support services (not elsewhere classified) 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 88 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 025 Ocean and coastal fishing 041 Forestry, hunting and trapping 051 Shearing 081 Exploration and mining 110 Sugar, confectionery and crisps manufac- turing, and packaging Forestry Logging Prawn fishing Onshore aquaculture Hunting and trapping Forestry support services (excluding tree cutting and felling) Shearing services Forest product and moss gathering and processing Offshore aquaculture Fish trawling, seining, and netting (in- cluding processing on board) Line fishing (including processing on board) Fishing (not elsewhere classified) Classification units 0302 1 0421 0 0422 0 04110 Rock lobster and crab fishing or potting 0412 0 0413 0 0415 0 0419 0 0220 0 0301 0 0302 0 0303 0 0212 0 11010 Coal mining 13110 1314 0 1315 0 1317 0 1319 0 14110 Gravel and sand quarrying 1419 0 1420 0 15110 Petroleum and natural gas exploration 1513 0 1520 0 2171 0 2172 0 Construction material mining (not else- where classified) Mining and quarrying (not elsewhere classified) Mining support services (not elsewhere classified) Sugar manufacturing Metal ore mining (not elsewhere classi- fied) Iron ore mining Gold ore mining Silver, lead, and zinc ore mining Confectionery manufacturing Mineral sand mining Mineral exploration 89 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 4 Levy risk groups Classification units 2179 5 7867 0 21130 Cured meat and smallgoods
 manufactur- Potato crisps and corn crisps manufactur- ing Packaging services ing Milk and cream processing Ice cream manufacturing Oil and fat manufacturing Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufac- turing Food product manufacturing (not else- where classified) Fruit and vegetable processing Cheese and other dairy product manufac- turing (not elsewhere classified) Cereal, pasta, and baking-mix manufac- turing Bread manufacturing (factory-based) 2121 0 2122 0 2129 0 2152 0 2161 0 2162 0 2163 0 2174 0 2179 0 2130 0 2140 0 21120 Poultry processing 2151 0 2173 Seafood processing (other than on board vessels) 0 21110 Meat processing 2181 0 2182 0 2183 0 2184 0 2190 0 2221 0 2229 0 2239 0 Cigarette and tobacco product manufac- turing Cut and sewn textile product manufactur- ing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Soft drink, cordial, and syrup manufac- turing Beer manufacturing Wine and alcoholic beverage manufactur- ing (not elsewhere classified) Spirit manufacturing Grain mill product manufacturing 112 Primary produce processing and manufac- turing 113 Bread and baking ingredients manufactur- ing 114 Food and animal feeds manufacturing 116 Fruit, vegetable, and oil processing 117 Seafood, poultry and grain product manu- facturing 119 121 Meat processing Beverage and tobacco product manufac- turing 131 Textile and rubber product manufacturing 90 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and deal- ing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufac- turing Natural rubber product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing
 Tyre manufacturing Classification units 2242 0 2250 0 2262 0 2551 0 2559 0 2212 0 2214 0 2222 0 2223 0 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur Textile floor covering manufacturing Synthetic textile manufacturing Natural textile manufacturing Rope, cordage, and twine manufacturing dressing Veneer and plywood manufacturing Firewood, coal, and coke retailing Wooden structural fittings and compo- nents manufacturing Wood product manufacturing (not else- where classified) Prefabricated wooden building manufac- turing Timber wholesaling 2321 0 2323 0 2329 0 2919 0 4531 0 5259 2 23110 Log sawmilling Wood chipping 2312 0 2313 0 2331 0 2333 0 2334 0 24110 Paper stationery manufacturing 2322 0 2339 0 Timber resawing and dressing Pulp, paper, and paperboard manufactur- ing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Reconstituted wood product manufactur- ing Converted paper product manufacturing (not elsewhere classified) 91 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 4 Levy risk groups 161 Printing and associated services 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medi- um-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 92 Sanitary paper product manufacturing Printing support services Oil and gas extraction Printing Classification units Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufactur- ing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not else-
 where 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 manu- facturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging mater- ial manufacturing Polymer foam product manufacturing Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 201 Ceramic, glass and non-metallic products 203 Mineral products 211 Non-ferrous metals and products manu- facturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products Classification units Polymer product manufacturing (not else- where classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufactur- ing Concrete product manufacturing Non-metallic mineral product manufac- turing (not elsewhere classified) Ceramic product manufacturing (not else- where classified) Ready-mixed concrete manufacturing 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 manu- facturing (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 else- where classified) Spring and
 wire product manufacturing Aluminium rolling, drawing, and extrud- ing Architectural aluminium product manu- facturing Metal and mineral wholesaling 93 Schedule 4 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic and electrical manu- facturing 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower–medium risk group) 94 Classification units 2743 0 2759 0 Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (ex- cept metal structural and container prod- ucts) Surface coating and finishing 2764 0 2769 0 2769 2 29110 Prefabricated metal building manufactur- Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank and other heavy-gauge metal container manufacturing ing Structural steel fabricating Electric cable and wire manufacturing Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair serv- ices Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 2741 0 2749 0 2824 0 2849 0 2851 0 28511 Whiteware appliance manufacturing 2852 0 Electric lighting equipment manufactur- 2854 ing 0 Electrical equipment manufacturing (not 2859 0 elsewhere classified) 28110 Motor vehicle manufacturing 2813 0 2819 0 2829 0 2821 0 Automotive electrical components manu- facturing 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 machi- nery and equipment manufacturing (not elsewhere classified) Machine tool and parts
 manufacturing Lifting and material-handling equipment manufacturing 2822 0 2863 0 2864 0 2865 0 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 243 Machinery and equipment manufacturing (medium-risk group) Classification units 2866 0 2867 0 2922 0 2812 0 2823 0 2861 0 2862 0 2869 0 7862 1 Pump and compressor manufacturing Fixed space heating, cooling, and ventila- tion equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufac- turing 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 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 261 Electricity generation and supply 2430 0 2831 0 2832 0 2839 0 2841 0 2842 0 2941 0 2921 0 2923 0 2929 0 2942 0 2949 0 3610 2 3610 3 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 equip- ment manufacturing Communications equipment manufactur- ing 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 mar- ket operation Energy and services utilities operation (excluding construction, maintenance and plant operation) 36110 Fossil fuel electricity generation 95 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 4 Levy risk groups Gas supply Water supply
 Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Classification units 3612 0 3613 0 3610 1 3620 0 3701 0 3702 0 4122 1 9634 0 9635 0 9637 0 9638 0 41120 Residential building construction (not Utility network construction and main- tenance services Waste treatment and disposal services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Sewerage and drainage services Solid waste collection services elsewhere classified) Site preparation services Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling 41130 Non-residential building construction 41110 House construction 4121 0 4122 0 4122 2 4210 0 4519 0 4539 1 4732 0 4739 0 4232 0 4233 0 4234 1 4231 0 Fire and security alarm installation serv- ices Plumbing services Furniture and floor coverings wholesal- ing Kitchenware and diningware wholesaling Electrical services (including telecommu- nication services within buildings) Air conditioning and heating services 271 Non electricity utilities and network infra- structure 291 Waste services 301 Other building construction 303 311 House construction Road and bridge construction 313 Heavy and civil engineering 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 serv- ices 96 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 324 Painting and decorating services 326 Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty whole- saling 333 Grocery and produce wholesaling Classification units 4259 2 4244 0 4210 1 4221 0 4234 2 4241 0 4242 0 4243
Building completion services—all trades subcontracted Painting and decorating services Hire of construction machinery and cranes with operator Concreting services Building installation services (not else- where 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 Petroleum product wholesaling (includ- ing product ownership to retail point-of- sale) Professional and scientific goods whole- saling Computer and computer peripherals wholesaling Telecommunication goods wholesaling Jewellery and watch wholesaling Toy and sporting goods wholesaling Wholesaling—commission-based or ex- cluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling 97 4612 0 4613 0 4616 0 4792 0 4793 0 4799 1 4512 0 4715 0 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 4 Levy risk groups Classification units 4719 0 4719 1 4615 0 4619 0 4539 0 46110 Agricultural and construction machinery Grocery wholesaling (not elsewhere clas- sified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesal- ing (not elsewhere classified) Food and other specialised industrial ma- chinery and equipment wholesaling Hardware goods wholesaling (not else- where classified) wholesaling Commercial vehicle wholesaling 4622 0 47110 Meat, poultry, and smallgoods wholesal- ing Dairy produce wholesaling Fish and seafood wholesaling Liquor and tobacco product wholesaling Industrial and agricultural chemical prod- uct wholesaling Car wholesaling 4713 0 4714 0 45111 Wool wholesaling 4523 0 4621 0 4717 0 4721 0 4722 0 4794 0 4795 0 4796 0 4799 0 53110 Car retailing (including associated ve- Pharmaceutical and
 toiletry goods whole- saling Wholesaling (not elsewhere classified) Clothing and footwear wholesaling Book and magazine wholesaling Textile product wholesaling Paper product wholesaling hicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motor cycle retailing (including associ- ated vehicle servicing) 4622 1 4623 0 5245 0 5312 0 341 343 345 Electrical and electronic goods wholesal- ing Specialised machinery and equipment wholesaling Hardware goods wholesaling 351 Vehicle and machinery wholesaling 361 Fish, meats and dairy produce wholesal- ing 371 Wholesale trade (low-risk group) 373 Other wholesaling and support services 391 Car retailing 393 Motor trade wholesaling and retailing 98 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) Liquor retailing Fruit and vegetable retailing Fresh meat, fish, and poultry retailing Bakery product manufacturing (non-fac- tory based) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Petroleum fuel retailing (including asso- ciated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Classification units 5313 0 5314 0 5321 0 4624 0 5324 0 2164 0 51100 Supermarket and grocery stores 5121 0 5122 0 5123 0 5129 0 5251 0 9522 0 5221 0 5222 0 5235 0 5241 0 5243 0 5246 0 5254 0 5255 0 Personal accessories retailing (not else- 5256 where classified) 0 Craft and gift retailing (not elsewhere 5259 classified) 1 71111 Retail postal services 95110 Video and other electronic media rental Sport and camping equipment retailing
 Newspaper and book retailing Entertainment media retailing Watch and jewellery retailing Stationery goods retailing Footwear retailing Clothing retailing Flower retailing 426 Retail trade (low–medium-risk group) and hiring Department stores 5210 0 99 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 4 Levy risk groups Classification units Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals re- tailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere clas- sified) Non-store retailing Retail commission-based buying or sell- ing (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 Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 100 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 463 491 Road freight transport Air transport and support services 493 Air operations (higher-risk group) 501 Water and scenic transport 511 Postal and courier services 521 Travel, customs and shipping agency services 523 Other transport and transport services 525 Stevedoring 531 Warehousing and storage 541 Publishing 6302 0 Classification units 61100 Road freight
 transport 6401 0 6630 0 0213 0 6404 0 6405 0 6301 0 Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport sup- port 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, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) Water passenger transport (river, lake, or harbour) Port and water transport terminal and marina operations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (exclud- ing aviation) Postal services 6303 0 6303 1 6623 0 6629 0 6650 0 71110 71120 Courier pick-up and delivery services 6641 0 6644 0 6509 0 6619 0 6642 0 6621 0 6701 0 6709 0 24211 Newspaper publishing 2422 1 2423 0 Travel agency and tour arrangement serv- ices Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight forwarding services Warehousing and storage services (not elsewhere classified) Magazine and other periodical publishing Grain storage services Stevedoring services Book publishing 101 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 4 Levy risk groups Classification units 2423 1 2423 2 2423 3 2423 4 2423 5 7120 0 7121 0 7123 0 7124 0 7831 0 7832 0 92110 Publishing (not elsewhere classified) (ex- cept software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network oper- ation Wireless telecommunications network operation (not elsewhere classified)
 Telecommunications services (not else- where classified) Internet service providers and web search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere clas- sified) Central banking Depository financial intermediation (not elsewhere classified) Non-depository financing Banking Credit union operation Financial asset investing Building society operation 7310 0 7321 0 7322 0 7323 0 7329 0 7330 0 7340 0 74110 Life insurance 7412 0 7421 0 7422 0 75110 Financial asset broking services 7519 0 7520 0 Superannuation funds General insurance Health insurance Auxiliary finance and investment serv- ices (not elsewhere classified) Auxiliary insurance services 581 Communications and information serv- ices 621 Finance, insurance and statistical services 102 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 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 Holder investor farms and livestock Market research and statistical services Classification units 7853 0 7730 1 7741 0 9519 0 7742 0 Passenger car and minibus rental and hir- ing Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classi- fied) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and invest- ment 7743 0 7720 0 7730 0 77110 Residential property operators and devel- opers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services 7712 0 7851 0 9523 0 7821 0 7822 0 7823 0 7852 0 91111 Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering con- sulting services
 Specialised design services (not else- where classified) Post-production services and other mo- tion picture and video activities (not else- where 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 103 695 Scientific research services 697 Scientific and veterinary services 701 Computer services 720 Legal services 721 Accounting services 7810 0 7829 0 7829 1 8640 0 7834 0 7841 0 7842 0 Schedule 4 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 723 Management and consulting services 724 Business support services 726 Administrative services 728 Labour supply services (medium-risk group) 751 Government administration 753 Local government, public order and regu- latory services 755 Justice 761 Defence 771 Police services 773 Inspection, services investigation and security 775 Corrective services 104 Management advice and related consult- ing services Corporate head office management serv- ices Taxi and other vehicle scheduling oper- ations 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 serv- ices Call centre operation Educational support services Office administrative services Classification units 7855 0 7856 0 6123 1 7861 0 7862 0 7863 0 7869 1 7869 2 8470 0 7854 0 7869 3 7862 2 Administrative services (not elsewhere classified) Labour supply services (on-hired staff— both office and non-office work—min- imum 30% office work) 81110 Central government administration (not elsewhere classified) Foreign government representation 8130 0 81130 Local government administration (not elsewhere classified) Public order and safety services (not else- where classified) Regulatory
 services (licensing and in- spection) (not elsewhere classified) Justice 9636 0 9640 0 8120 0 8729 2 8200 0 9631 0 21111 Meat and food inspection services Parole or probationary services Police services Defence 7864 0 9632 0 Investigation and security services Correctional and detention services Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 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 Classification units 9633 0 Fire protection and other emergency serv- ices (except police and ambulance serv- ices) Primary education Secondary education General practice medical services Combined primary and secondary educa- tion Special-school education Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education 8421 0 8422 0 8423 0 8424 0 8431 0 8432 0 8440 0 8460 0 86110 Hospitals (except psychiatric hospitals) Allied health services (not elsewhere classified) Health care services (not elsewhere clas- sified) Residential refuge operation Pathology and diagnostic imaging serv- ices Community health centre operation Chiropractic and osteopathic services Optometry and optical dispensing Specialist medical services Physiotherapy services Preschool education Child care services Dental services 105 Schedule 4 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Levy risk groups 863 Medical and social support services 865 Aged
 and residential care and ambulance services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Classification units 8613 1 8729 0 8613 0 8633 0 8721 0 87211 Retirement village operation (with rest Retirement village operation (without rest home or hospital facilities) Ambulance services 901 Entertainment broadcasting and distribu- tion home or hospital facilities) Residential care services (not elsewhere classified) 8722 0 91120 Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription program- ming Libraries and archives 9121 0 9122 0 9123 0 9210 0 91110 Motion picture and video production 91130 Motion picture exhibition Performing arts operation 9241 0 9242 0 9251 0 9252 0 9322 0 93111 Horse and dog racing administration and Creative artists, musicians, writers, and performers Music and other sound recording activ- ities (not elsewhere classified) Performing arts venue operation Casino operation track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—communi- ty rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—swim- ming Sport and physical recreation—tennis 9312 0 9313 0 9317 1 9318 4 9318 6 9318 7 903 Entertainment and performing arts 911 Sporting and recreational activities (low- er-risk group) 106 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 913 Recreational facilities operation 915 Sporting and recreational activities (medi- um-risk group) 917 Equine and sporting activities (medium– high risk group) 919 Equine and sporting activities (high-risk group) Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activ- ities (not elsewhere
 classified) Zoological and botanic gardens operation Sport and physical recreation—water ski- ing Sport and physical recreation—communi- ty (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Classification units 9318 8 9319 0 9319 2 9319 3 9319 5 9330 0 9340 0 9231 0 9239 0 8450 0 93112 Dog racing activities 9317 0 9318 2 9318 5 9319 9 0152 0 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing— Sport and physical recreation—communi- ty rugby Sport and physical recreation—snow ski- ing Sport and physical recreation—squash or badminton Sport and physical recreation—netball Nature reserve and conservation park op- eration Sports and physical recreation instruction Horse farming and horse agistment drivers Sport and physical recreation—communi- ty cricket Sport and physical recreation—professio- nal cricket Sport and physical recreation—motor racing 9317 4 9319 4 9319 8 93110 Horse racing activities—thoroughbred and other (not elsewhere classified) 93114 Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professio- nal sport (not elsewhere classified) Sport and physical recreation—professio- nal rugby Sport and physical recreation—professio- nal rugby league 9317 5 9318 0 9318 1 107 Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Schedule 4 Levy risk groups Classification units 9319 6 9319 7 9220 0 9321 0 9329 0 5262 0 5269 0 7833 0 Sporting and recreational equine activ- ities (not elsewhere classified) Sport and physical recreation—motor cy- cling Museum operation Lottery operation Gambling activities (not elsewhere classi- fied) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and main- tenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and
 mainten- ance Automotive electrical services Automotive body, paint, and interior re- pair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities manage- ment (not elsewhere classified) Religious organisations and services 2868 0 5261 0 5322 0 5323 0 5329 0 7865 0 7866 0 9610 0 9621 0 9622 0 9629 0 66110 Parking services 9524 0 9526 0 9527 0 9529 0 9530 0 Business and professional association services Labour association services Interest group services (not elsewhere classified) Funeral, crematorium, and cemetery serv- ices Hairdressing and beauty services Diet and weight-reduction centre oper- ation Personal services (not elsewhere classi- fied) Brothel-keeping, massage parlour, and prostitution services 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities 108 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Schedule 4 Levy risk groups 955 Laundries and dry cleaners Classification units 9629 1 9700 0 9521 0 Community-based, multi-functional ac- tivities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services Michael Webster, for Clerk of the Executive Council.
109 Explanatory note Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 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 2014, revoke and replace the Accident Compensation (Experience Rating) Regulations 2013 (the 2013 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.
The main differences between these regulations and the 2013 regulations are as fol- lows: • • • • In regulation 6, the definitions of applicable levy year, experience period, and minimum liable earnings have been adjusted to reflect the 2014-2015 levy year, and the definition of weekly compensation day is updated to reflect the fact that it includes part-days: In regulation 15(10) and (18), the cap on loading for the rehabilitation compo- nent and the risk management component is increased from 0.35 to 0.60: In regulation 16, the maximum cap on the experience rating loading is in- creased from 0.35 to 0.60.
When combined with the maximum 15% industry size modification, this will have the effect of increasing the maximum loading on an employer’s levy from 50% to 75%: Schedule 1 is new.

It sets out the classification units and levy risk groups to apply in the 2014-2015 levy year.
This schedule differs from Schedule 1 of the 2013 regulations in the following respects: • • • • • • new CU 51110 (in-store retail support services) is created in levy risk group 373: CU 41221 is renamed as “utility and communications network construc- tion and maintenance services”, to clarify that the CU includes private communications networks: CU 78550 is renamed as “management services and related consulting services” to ensure that the unit covers suppliers of management serv- ices: CU 52430 is renamed as “newspaper and new and used book retailing”, to recognise that levy payers who sell used books have a similar risk en- vironment to those selling new books: CU 66420 and CU 66440 are renamed to change the basis of classifica- tion for freight-forwarding services and customs and shipping agents to better reflect the risks involved, depending on whether or not goods are physically handled: CU 91111 and CU 91110 (which relate to post-production, digital visual effects, and motion picture and video production) are renamed to better reflect the activities in the respective units: 110 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Explanatory note • CU 27630 (nut, bolt, screw, and rivet manufacturing), CU 77300 (non- financial assets leasing and investment (including franchisors)), CU 93199 (sport and physical recreation—netball), and CU 91111 (post-pro- duction and digital visual effects services) are all moved into different levy risk groups to better reflect the claims experience within these clas- sification units: Schedule 2 is also new.
It sets out the classification units that applied in the 2012–2013 levy year, grouped into the levy risk groups that apply in the 2014– 15 levy year: Schedule 3 sets out the classification units that applied in the 2011–2012 levy year.

(It is the same as Schedule 2 of the 2013 regulations, except that the clas- sification units are grouped into the levy risk groups that apply in the 2014–15 levy year): Schedule 4 sets out the classification units that applied in the 2010–2011 levy year.
(It is the same as Schedule 3 of the 2013 regulations, except that the clas- sification units are grouped into the levy risk groups that apply in the 2014–15 levy year.)

• • • 111 Explanatory note Accident Compensation (Experience Rating) Regulations 2014 Reprinted as at 1 April 2015 Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 20 March 2014.


112 Reprinted as at 1 April 2015 Accident Compensation (Experience Rating) Regulations 2014 Notes Reprints notes 1 General This is a reprint of the Accident Compensation (Experience Rating) Regula- tions 2014 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 2015 (LI 2015/38): regulation 24(1) Wellington, New Zealand: Published under the authority of the New Zealand Government—2015 113