Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698749752327.pdf (New Zealand)
Reprint as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 (SR 2013/14) Jerry Mateparae, Governor-General Order in Council At Wellington this 25th day of February 2013 Present: His Excellency the Governor-General in Council Pursuant to sections 167(4) and (5), 244, 329, and 333 of the Acci- dent 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 fol- lowing regulations.
Contents 1 2 Title Commencement Page 4 4 Note Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this 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 (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Part 1 Preliminary provisions Interpretation Schedules classify industries Period to which levy relates Maximum earnings on which levy payable Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history Part 2 Work account levy Current portion Calculation of current portion of Work Account levy payable by employers and private domestic workers Calculation of current portion of Work Account levy payable by self-employed persons Current portion of Work Account levy subject to adjustments Residual portion Calculation of residual portion of Work Account levy Payment of residual portion of Work Account levy Self-employed person who works more than 30 hours per week and earns less than specified amount must pay residual portion of Work Account levy Part 3 Persons purchasing compensation Application of this Part Corporation to determine compensation levy Base compensation levy Non-abatement part Self-employed person must pay either compensation levy or current portion of Work Account levy Part 4 Downward adjustments to Work Account levy or compensation levy based on safety management practices Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy Limits on entitlement to downward adjustments Auditors Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 21 Decisions made under this Part Subpart 2—Downward adjustments for all employers or self-employed persons Downward adjustments Basis of downward adjustments Employer or self-employed person may apply for audit Determination of applications for audit Restriction on further application for audit for downward adjustment Application of downward adjustments Administration of downward adjustments Corporation may require further downward audit in certain
 circumstances Subpart 3—Downward adjustments for certain employers or self-employed persons Interpretation Application of this subpart Downward adjustments Basis of downward adjustments Employer or self-employed person may apply for downward adjustment Determination of applications for downward adjustment Audits Application of downward adjustments Person for whom downward adjustment made must submit annual declaration Consequences of failure to submit annual declaration Consequences if annual declaration discloses that this subpart no longer applies or self-assessment no longer current Corporation may require further downward audit in certain circumstances Restriction on further application for downward adjustment Administration of downward adjustments Part 5 Upward adjustments to Work Account levy based on employers’ safety management practices Auditors Upward adjustments Basis of upward adjustments Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Further audits after upward adjustment Application of upward adjustment to levy Administration of upward adjustments Part 6 Miscellaneous Collection of current portion of Work Account levy Interest rate on Work Account levy overpaid Levy exclusive of GST Amounts of levy exempt from payment Continuation of adjustments Revocation and savings Schedule 1 Classifications and Work Account levy rates (current portion only) from 1 April 2013 Schedule 2 Classifications and Work Account levy rates (residual portion only) from 1 April 2013 Schedule 3 Classifications and levy rates for purchase of agreed level of weekly compensation (current portion only) from 1 April 2013 29 29 30 30 31 31 31 31 32 32 53 73 Regulations Title These regulations are the Accident Compensation (Work Ac- count Levies) Regulations 2013.
Commencement These regulations come into force on 1 April 2013.
Part 1 Preliminary provisions Interpretation In these regulations, unless the context otherwise requires,— Act means the Accident Compensation Act 2001 r 1 47 48 49 50 51 52 53 54 55 1 2 3 (1) 4 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 1 r 3 applicant means an applicant for a downward adjustment under Part 4 approved auditor means a person approved by the chief ex- ecutive under regulation 20(1) or 44(1) to conduct an audit for the purposes of Part 4 or 5, as the case may be chief executive means the chief executive of the Corporation classified means classified for the purpose of section 170 of the Act compensation levy means the levy payable by self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208 of the Act, calculated by the Corporation under regulation 15 Corporation means the Accident Compensation Corporation continued by section 259 of the Act current portion, in relation to the Work Account levy, means the portion of that levy that is necessary to provide for the purposes referred to in section 167(4)(a) of the Act downward adjustment means a downward adjustment to— the current portion of the Work Account levy payable (a) by an employer; or the current portion of the Work Account levy or com- pensation levy payable by a self-employed person downward audit, in relation to an employer or a self-em- ployed person, means an audit of the employer’s or self-em- ployed person’s safety management practices conducted on the basis described in regulation 23 or 33 downward audit tool means an audit tool approved by the Minister under section 175(4) of the Act as a basis for deter- mining whether to make a downward adjustment residual portion, in relation to the Work Account levy, means the portion of that levy that is necessary to provide for the purposes referred to in section 167(4)(b) of the Act tax year has the same meaning as in section YA 1 of the In- come Tax Act 2007 for the purposes of
 furnishing a return of income under the Tax Administration Act 1994 upward adjustment means an upward adjustment to the cur- rent portion of the Work Account levy payable by an employer (b) 5 Part 1 r 4 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 upward audit, in relation to an employer, means an audit of the employer’s safety management practices conducted on the basis described in regulation 46 upward audit tool means an audit tool approved by the Min- ister under section 175(4) of the Act and specially designed for the purposes of section 180 of the Act Work Account levy means the levy payable by— (a) (b) an employer under section 168 of the Act: a private domestic worker under section 168A of the Act: a self-employed person under section 168B of the Act.
(2) A reference to the Work Account levy in Parts 4 and 5 is a reference to the current portion only of the Work Account levy.

(3) A reference to the Work Account levy in the rest of these regu- lations is a reference to any of the following, as the context requires: (a) (b) (c) the current portion of the Work Account levy: the residual portion of the Work Account levy: both the current and residual portions of the Work Ac- count levy.
(c) 4 (1) Schedules classify industries Schedules 1 to 3— (a) (b) (c) list industries or risk classes (classification units); and assign a classification unit number to each item listed; and specify, as the case may be,— (i) the rate of the current or residual portion of the Work Account levy for each classification unit; or the compensation levy for each classification unit.
(ii) (2) Rates of levy are expressed as dollars per $100 of earnings or, as the case may be, per $100 of agreed level of weekly compensation.
6 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 1 r 7 5 (1) (2) 6 (1) (2) 7 (1) Period to which levy relates The following periods are prescribed for the purposes of these regulations: (a) the tax year commencing on 1 April 2013 and ending with the close of 31 March 2014; and (b) any tax year commencing on or after 1 April 2014.

The Work Account levy and the compensation levy relate to the periods prescribed by subclause (1).
Maximum earnings on which levy payable The maximum amount of earnings on which the Work Account levy is payable by an employer in respect of any 1 employee, or by a private domestic worker, in a tax year is,— (a) in the case of the current portion of the Work Account levy, $116,089; or in the case of the residual portion of the Work Account levy, $113,768.
(b) The maximum amount of self-employed earnings in the 2012/13 tax year or, if regulation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(b), on which a Work Account levy or compen- sation levy is payable by a self-employed person is $113,768.
Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history This regulation applies to a self-employed person who, in the 2012/13 tax year or, if regulation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regu- lation 5(1)(b),— (a) worked for an average of more than 30 hours a week, whether or not as an employee; and either— (i) (ii) earned less than $28,080; or cannot specify an amount of earnings as a self- employed person, because he or she did not have earnings as a self-employed person in that tax year.
(b) 7 Part 2 r 8 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (2) The current portion of the Work Account levy payable by the person must be calculated using the formula set out in regula- tion 9.
Part 2 Work account levy Current portion Calculation of current portion of Work Account levy payable by employers and private domestic workers The current portion of the Work Account levy payable by em- ployers and private domestic workers is calculated using the following formula: c 100 × d where— c is,— (a) (b) in respect of an employer, the amount of earnings paid to the employer’s employees in the tax year prescribed in regulation 5(1)(a) or (b), whichever applies; or the in respect of a private domestic worker, amount of earnings derived by the private do- mestic worker in the tax year prescribed in regulation 5(1)(a) or (b), whichever applies is the rate for the current portion of the Work Account levy in Schedule 1 that applies to the classification unit in which the employer or private domestic worker is classified.
d Calculation of current portion of Work Account levy payable by self-employed persons The current portion of the Work Account levy payable by self- employed persons is calculated using the following formula: c 100 × d where— 8 9 8 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 2 r 12 c d is— (a) (b) the amount of earnings derived by the self-em- ployed person in the 2012/13 tax year or, if regu- lation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(b); or if regulation 7 applies, $28,080 minus the earn- ings received by the person as an employee dur- ing the tax year referred to in paragraph (a) is the appropriate rate specified in Schedule 1 that ap- plies to the classification unit in which the self-em- ployed person is classified.
10 11 Current portion of Work Account levy subject to adjustments The current portion of the Work Account levy payable by— (a) an employer or a self-employed person is subject to any downward adjustments under Part 4; and an employer is subject to any upward adjustments under Part 5; and an employer, a self-employed person, or a private do- mestic worker is subject to any adjustments under Part 1 or 2 of the Accident Compensation (Experience Rat- ing) Regulations 2013.
(b) (c) Residual portion Calculation of residual portion of Work Account levy For the purposes of determining the residual portion of the Work Account levy payable under regulation 12, the rate of levy payable for each $100 of earnings is the rate specified in Schedule 2 opposite the classification unit in which the em- ployer, private domestic worker, or self-employed person has been classified.
12 (1) Payment of residual portion of Work Account levy Every employer and private domestic worker must pay to the Corporation the residual portion of the Work Account levy in respect of earnings paid to each employee during— 9 Part 2 r 13 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (a) (b) the 2012/13 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); or if regulation 5(1)(b) applies, the tax year immediately preceding the period that applies under regulation 5(1)(b).
Every self-employed person must pay to the Corporation the residual portion of the Work Account levy in respect of earn- ings received by the person during— (a) the 2012/13 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); or if regulation 5(1)(b) applies, the tax year immediately preceding the period that applies under regulation 5(1)(b).
(b) Self-employed person who works more than 30 hours per week and earns less than specified amount must pay residual portion of Work Account levy This regulation applies to a self-employed person who, in the relevant tax year referred to in regulation 12(2),— (a) worked for an average of more than 30 hours per week, whether or not as an employee; and earned less than $28,080.
(b) The person must pay the residual portion of the Work Account levy calculated using the following formula: ($28,080 − a) × b 100 where— a b is the earnings received by the person, as an employee, during the relevant tax year referred to in regulation 12(2) is the rate for the residual portion of the Work Account levy (calculated for each $100 of earnings) for the clas- sification unit in which the self-employed person has been classified.
(2) 13 (1) (2) 10 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 3 r 16 14 15 (1) (2) (3) 16 Part 3 Persons purchasing compensation Application of this Part This Part applies to a self-employed person or shareholder-em- ployee who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 of the Act.
Corporation to determine compensation levy The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 3 for the classification unit in which the person is classified.
The Corporation must calculate the compensation levy payable by the person using the following formula: g + h where— g h is the amount of base compensation levy calculated ac- cording to regulation 16 is either— (a) the amount of the non-abatement part of the com- pensation levy calculated under regulation 17, if that regulation applies; or zero, if regulation 17 does not apply.
The compensation levy payable by a person under subclause (1) is subject to any adjustments under— (a) (b) Part 4; and Part 1 of the Accident Compensation (Experience Rat- ing) Regulations 2013.
(b) Base compensation levy The amount of base compensation levy payable by a person to whom this Part applies is calculated using the following formula: j × k 100 where— 11 Part 3 r 17 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 j k is the agreed level of compensation purchased by the person under section 208 of the Act, adjusted to an an- nual equivalent figure is the appropriate levy rate stated in Schedule 3.
Non-abatement part This regulation applies only to a person to whom this Part ap- plies who purchases weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in cir- cumstances set out in the agreement.
The amount of the non-abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formula: j × p 100 where— j p is the same amount as item j in the formula set out in regulation 16 is the appropriate non-abatement part rate stated in Schedule 3.
Self-employed person must pay either compensation levy or current portion of Work Account levy Nothing in these regulations limits or affects the obligation of a self-employed person to pay the current portion of the Work Account levy for any period for which no agreement under section 208 of the Act has effect in relation to the person.
17 (1) (2) 18 12 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 4 r 21 Part 4 Downward adjustments to Work Account levy or compensation levy based on safety management practices Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy Limits on entitlement to downward adjustments 19 (1) An employer or a self-employed person may apply for, and the Corporation may make, a downward adjustment under either subpart 2 or 3 of this Part, but not under both subparts.
To avoid doubt, the Corporation may not make, at the same time, more than 1 downward adjustment for the same em- ployer or self-employed person in his or her capacity as an employer or a self-employed person.

(2) Auditors 20 (1) Audits for the purposes of this Part (other than audits for the purposes of regulation 24(2)) must be conducted by an auditor approved by the chief executive for the purpose.
The chief executive must not approve a person to conduct audits of employers’ or self-employed persons’ safety man- agement practices for the purposes of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.
(2) 21 Decisions made under this Part The following decisions are decisions of the Corporation: (a) a decision about whether to make a downward adjust- ment: a decision about which of the downward adjustments in regulation 22(2) applies: a decision to discontinue or reduce a downward adjust- ment made after a further downward audit under regu- lation 29: a decision about whether subpart 2 or 3 of this Part ap- plies to an employer: (b) (c) (d) 13 Part 4 r 22 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (e) a decision about whether to cancel or discontinue a downward adjustment under regulation 39, 40, or 41.
Subpart 2—Downward adjustments for all employers or self-employed persons 22 (1) (2) Downward adjustments The Corporation may make, under this subpart, a downward adjustment if a downward audit discloses that the employer’s or self-employed person’s safety management practices meet the standard required by the downward audit tool approved by the Minister for the purposes of this subpart.
The downward adjustment must be— (a) 10% if the downward audit discloses that the em- ployer’s or self-employed person’s safety management practices meet, to a primary level only, the standard required by the downward audit tool; or 15% if the downward audit discloses that the em- ployer’s or self-employed person’s safety management practices meet, to a secondary level but not a tertiary level, the standard required by the downward audit tool; or 20% if the downward audit discloses that the em- ployer’s or self-employed person’s safety management practices meet, to a tertiary level, the standard required by the downward audit tool.
(b) (c) Basis of downward adjustments 23 (1) A downward adjustment under this subpart is based on an audit of the employer’s or self-employed person’s safety man- agement practices conducted in accordance with the relevant downward audit tool.

(2) An auditor conducting a downward audit may, but is not obliged to, allow the employer or self-employed person up to 30 days to improve safety management practices, or aspects of them, before finalising the auditor’s report.
The 30-day period begins when the auditor notifies the em- ployer or self-employed person of the safety management practices, or aspects of them, that could be improved.
(3) 14 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 4 r 25 Employer or self-employed person may apply for audit 24 (1) An employer or a self-employed person may apply to the Cor- poration for a downward audit under regulation 23(1) to see— whether the employer or self-employed person qualifies (a) for a downward adjustment under this subpart; and if so, which of the downward adjustments in regulation 22(2) applies.
(b) (2) Every application under subclause (1) must be accompanied by a written notice, given by the applicant or (in the case of an employer that is a body corporate) an officer or employee of the applicant, containing— (a) a statement that the applicant has conducted the appli- cant’s own audit of the applicant’s safety management practices, based on the downward audit tool; and a declaration that, in the light of the results of the appli- cant’s own audit, the applicant (or officer or employee) believes that a downward audit by an approved audi- tor would meet the standard required by the downward audit tool.
(b) 25 (1) (2) (3) Determination of applications for audit The Corporation must decide which of the applicants who have made applications under regulation 24(1) will be audited.

In deciding, the Corporation may consider the declaration re- ferred to in regulation 24(2)(b).

The Corporation must deal with applications in the order in which they are received.
(4) Within 10 working days after receiving an application under regulation 24(1), the Corporation must— (a) (b) decide whether or not to accept it; and give written notice to the applicant concerned of the Corporation’s decision and the reasons for it.

For the purposes of this regulation, an application is to be treated as not having been received until the date on which the Corporation has received all the information it reasonably requires to enable it to consider the application.
(5) 15 Part 4 r 26 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Restriction on further application for audit for downward adjustment If a downward audit has previously been conducted on an ap- plication made by an applicant under regulation 24(1), the ap- plicant concerned may not apply for another downward audit under that regulation for at least 12 months after being noti- fied— (a) whether that previous downward audit discloses that the employer’s or self-employed person’s safety manage- ment practices meet the standard required by the down- ward audit tool; and if so, whether those practices meet the standard required to a primary, secondary, or tertiary level.
(b) Application of downward adjustments If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment (or that adjust- ment as modified by any reductions under regulation 29(3)) must be applied to the Work Account levy or the compensation levy payable by the employer or self-employed person during the period— (a) commencing on the first day of the month after the month in which the employer or self-employed person was notified of the decision; and ending on the earlier of— (i) (ii) the day that is 24 months later; or the discontinuation of the adjustment under regu- lation 29(3).
(b) If a downward adjustment under this subpart will cease to apply to an employer’s or a self-employed person’s Work Account levy or compensation levy on the expiration of a 24-month period, the Corporation must notify the employer or self-employed person of the date when the period will end.

The Corporation must comply with subclause (2)— (a) not earlier than 3 months before the end of the period; and not later than 2 months before the end of the period.
(b) 26 27 (1) (2) (3) 16 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 4 r 29 28 Administration of downward adjustments If the Corporation decides to make a downward adjustment under this subpart after the employer or self-employed person has paid the Work Account levy or compensation levy for a period, the Corporation— (a) must pay the amount of the downward adjustment to the employer or self-employed person— (i) if the employer or self-employed person so re- quests; and if, after the adjustment, the employer’s or self- employed person’s account is more than $100 in credit; or (ii) 29 (1) (2) (b) must credit the amount of the adjustment to the em- ployer’s or self-employed person’s account to be offset against payment of the Work Account levy or compen- sation levy for the next period.
Corporation may require further downward audit in certain circumstances The Corporation may require an employer to undergo a fur- ther downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the em- ployer’s Work Account levy took effect,— (a) there has been a fatal or serious injury at the employer’s workplace; or there has been a cluster of injuries at the employer’s workplace; or the Corporation has received complaints from an em- ployee or employees of the employer about safety standards at the employer’s workplace; or the ownership or control of the employer’s business has changed.
(b) (c) (d) The Corporation may require a self-employed person to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the self-employed person’s Work Account levy or compensation levy took effect,— (a) there has been a fatal or serious injury at the self-em- ployed person’s workplace; or 17 Part 4 r 30 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (b) (c) (d) there has been a cluster of injuries at the self-employed person’s workplace; or the Corporation has received complaints about safety standards at the self-employed person’s workplace; or the ownership or control of the self-employed person’s business has changed.
(3) After the further downward audit, the Corporation may dis- continue or reduce the employer’s or self-employed person’s adjustment.

Promptly after deciding to discontinue or reduce the adjust- ment, the Corporation must give written notice of its decision to the employer or self-employed person.
(4) (5) A discontinuation or reduction of the adjustment takes effect on the first day of the month after the month in which the Cor- poration notifies the employer or self-employed person of its decision to discontinue or reduce the adjustment.

The Corporation may adjust the amount of monthly instal- ments of the Work Account levy or compensation levy payable by the employer or self-employed person on and after the day on which the discontinuation or reduction of the adjustment takes effect.
(6) Subpart 3—Downward adjustments for certain employers or self-employed persons Interpretation In this subpart, unless the context otherwise requires,— appropriate experience means not less than 12 months’ ex- perience (in the aggregate) health and safety procedures includes— (a) (b) (c) hazard identification and management; and incident investigation; and employee training in health and safety matters (if ap- plicable); and emergency management procedures (d) prescribed downward adjustment period has the meaning given to it by regulation 37(3) 30 18 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 4 r 31 relevant industry health and safety management back- ground, in relation to a person, means any training or appropriate experience in implementing health and safety procedures— (a) (b) that is relevant to the person’s workplace; and of which satisfactory evidence is available from the per- son responsible employee, in relation to an employer, means an employee of that employer who is responsible for that em- ployer’s health and safety management practices satisfactory evidence, in relation to a person’s relevant indus- try health and safety management background, includes— (a) a document that shows the person has successfully com- pleted a relevant training course; or a document that shows— (i) the person has been involved in maintaining a health and safety management system in a New Zealand workplace; and the nature and extent of that person’s involve- ment; and (iii) the period of that person’s involvement; or a written health and safety management plan that the person has implemented.
(ii) (b) (c) 31 (1) Application of this subpart This subpart applies to— (a) a person who is an employer, if either of the following applies: (i) the total liable earnings of the employer’s em- ployees are equal to or less than $537,000 in the current tax year; or the employer employs 10 or fewer full-time- equivalent employees; or (ii) (b) a person who is a self-employed person, if either of the following applies: (i) the person derived earnings, as a self-employed person, that are equal to or less than $537,000 in the previous tax year; or 19 Part 4 r 32 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (ii) the person employs 10 or fewer full-time-equiva- lent employees.
(2) 32 (1) This subpart applies only if— (a) the Corporation is satisfied that the employer (or the employer’s responsible employee) or the self-employed person has a relevant industry health and safety man- agement background; and the employer or self-employed person allows a down- ward audit (which may include an on-site audit) to be conducted of the employer’s or self-employed person’s safety management practices.
(b) Downward adjustments The Corporation may make, under this subpart, a downward adjustment if it is satisfied that— (a) this subpart applies to the employer or self-employed person; and the employer’s or self-employed person’s safety man- agement practices meet the standard required by the downward audit tool that applies to the classification unit in which the employer or self-employed person is classified.

(b) (2) The downward adjustment must be 10%.


Basis of downward adjustments 33 (1) A downward adjustment under this subpart is based on an audit of the employer’s or self-employed person’s safety man- agement practices conducted in accordance with the relevant downward audit tool.

(2) An auditor conducting a downward audit may, but is not obliged to, allow the employer or self-employed person up to 30 days to improve safety management practices, or aspects of them, before finalising the auditor’s report.
The 30-day period begins when the auditor notifies the em- ployer or self-employed person of the safety management practices, or aspects of them, that could be improved.

(3) 20 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 4 r 36 34 Employer or self-employed person may apply for downward adjustment (1) An employer or self-employed person may apply to the Cor- poration for a downward adjustment under this subpart.
Every application under subclause (1) must include— (a) (2) (b) (c) (d) a declaration by the applicant (or, in the case of an em- ployer, the employer’s responsible employee) that this subpart applies to the applicant; and satisfactory evidence that the applicant (or, in the case of an employer, the employer’s responsible employee) has a relevant industry health and safety management background; and an assessment by the applicant (or, in the case of an employer, the employer’s responsible employee) of the applicant’s safety management practices, based on the relevant downward audit tool; and a declaration that the applicant (or, in the case of an em- ployer, the employer’s responsible employee) believes that the applicant’s safety management practices meet the standard required by the relevant downward audit tool.
35 (1) Determination of applications for downward adjustment The Corporation must deal with applications for downward adjustments under this subpart in the order in which they are received.

(2) After receiving an application, the Corporation must— (3) decide whether this subpart applies to the applicant; and decide whether to make the downward adjustment.
(a) (b) The Corporation— (a) may consider the declarations referred to in regulation 34(2) in making any decision under subclause (2); and (b) must give the applicant written notice of that decision and the reasons for it.
Audits 36 (1) An approved auditor may conduct a downward audit under this subpart by either or both of the following means: 21 Part 4 r 37 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (a) (b) assessing the documentation included in the applicant’s application for a downward adjustment (whether the as- sessment is based on the documents or is conducted by means of an interview with the applicant or, in the case of an employer, the employer’s responsible employee): conducting an on-site audit of the applicant’s safety management practices.
To avoid doubt, subclause (1) does not require an approved auditor to conduct an on-site audit before determining whether the applicant’s safety management practices meet the standard required by a downward audit tool.
Application of downward adjustments If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment must be applied to the Work Account levy or compensation levy payable by the employer or self-employed person during the prescribed downward adjustment period.

Subclause (1) is subject to regulations 39, 40, and 41.
In this regulation, prescribed downward adjustment period means the period comprising— (a) the tax year in which the applicant’s application for the downward adjustment under this subpart was received (that is, the period commencing on 1 April and ending on 31 March in that tax year); and the following 2 tax years.
(b) Person for whom downward adjustment made must submit annual declaration The Corporation must send to every employer or self-em- ployed person for whom the Corporation has made a down- ward adjustment under this subpart a written notice that the employer or self-employed person is required to submit a declaration under subclause (3).
The written notice must be sent to the employer or self-em- ployed person each year of the prescribed downward adjust- ment period, before each anniversary of the date of the per- son’s application for the downward adjustment.
(2) 37 (1) (2) (3) 38 (1) (2) 22 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 4 r 39 (3) (4) 39 (1) (2) (3) (4) The employer or self-employed person must, within 6 months of the date of the written notice, submit to the Corporation a declaration that, at the time the declaration is made,— (a) this subpart continues to apply to the employer or self- employed person on the basis that the employer or self- employed person continues to meet the requirements in regulation 31; and the assessment that was included, in accordance with regulation 34(2)(c), in the employer’s or self-employed person’s application for the downward adjustment con- tinues to reflect the person’s safety management prac- tices.
(b) To avoid doubt, the requirement in subclause (3) applies only during the prescribed downward adjustment period.
Consequences of failure to submit annual declaration If an employer or a self-employed person for whom the Cor- poration has made a downward adjustment under this sub- part fails to submit a declaration required by regulation 38(3) within the time required by that subclause, the Corporation— (a) may cancel the downward adjustment for the tax year in which the declaration was due; and (b) must discontinue the downward adjustment for the re- mainder of the prescribed downward adjustment period after the tax year in which the declaration was due.
If the downward adjustment is cancelled for a tax year under subclause (1)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
If the Corporation cancels the downward adjustment under subclause (1)(a) after the employer or self-employed person has paid the downward-adjusted Work Account levy or com- pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
If the Corporation cancels the downward adjustment under subclause (1)(a) or discontinues the downward adjustment under subclause (1)(b) before the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may 23 Part 4 r 40 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (5) 40 (1) adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de- cision to the employer or self-employed person.
Consequences if annual declaration discloses that this subpart no longer applies or self-assessment no longer current This regulation applies if a declaration submitted by an em- ployer or a self-employed person under regulation 38(3) dis- closes that— (a) this subpart no longer applies to the employer or self- employed person on the basis that the employer or self- employed person no longer meets the requirements in regulation 31; or the assessment that was included, in accordance with regulation 34(2)(c), in the employer’s or self-employed person’s application for the downward adjustment no longer reflects the employer’s or self-employed per- son’s safety management practices.
(b) (2) The Corporation— (a) may cancel the downward adjustment for the tax year in which the declaration was made; and (b) must discontinue the downward adjustment for the re- mainder of the prescribed downward adjustment period after the tax year in which the declaration was made.

If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
If the Corporation cancels the downward adjustment under subclause (2)(a) after the employer or self-employed person has paid the downward-adjusted Work Account levy or com- pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
(3) (4) 24 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 4 r 41 (5) (6) (7) (8) (9) 41 (1) If the Corporation cancels the downward adjustment under subclause (2)(a) or discontinues the downward adjustment under subclause (2)(b) before the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de- cision to the employer or self-employed person.

If subclause (1)(a) applies, the employer or self-employed per- son may not make a new application for a downward adjust- ment until this subpart applies to the employer or self-em- ployed person.
If subclause (1)(b) applies, the employer or self-employed per- son may make a new application for a downward adjustment (in which case the provisions of this subpart must be complied with again).

Subclause (8) is subject to regulation 42(2).
Corporation may require further downward audit in certain circumstances The Corporation may require an employer to undergo a fur- ther downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the em- ployer’s Work Account levy took effect,— (a) there has been a fatal or serious injury at the employer’s workplace; or there has been a cluster of injuries at the employer’s workplace; or the Corporation has received complaints about safety standards at the employer’s workplace; or the Corporation believes, on reasonable grounds, that— (i) (ii) this subpart does not apply to the employer; or the assessment that was included, in accordance with regulation 34(2)(c), in the employer’s ap- plication for the downward adjustment does not (b) (c) (d) 25 Part 4 r 41 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 reflect the employer’s safety management prac- tices; or (e) the ownership or control of the employer’s business has changed.
(b) (c) (d) The Corporation may require a self-employed person to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the self-employed person’s Work Account levy or compensation levy took effect,— (a) there has been a fatal or serious injury at the self-em- ployed person’s workplace; or there has been a cluster of injuries at the self-employed person’s workplace; or the Corporation has received complaints about safety standards at the self-employed person’s workplace; or the Corporation believes, on reasonable grounds, that— this subpart does not apply to the self-employed (i) person; or the assessment that was included, in accordance with regulation 34(2)(c), in the self-employed person’s application for the downward adjust- ment does not reflect the self-employed person’s safety management practices; or (ii) (e) the ownership or control of the self-employed person’s business has changed.
If the employer’s or self-employed person’s safety manage- ment practices fail to meet the standard required in the further downward audit, the Corporation may— (a) cancel the downward adjustment for the tax year in which the further downward audit was conducted; and discontinue the downward adjustment for the remain- der of the prescribed downward adjustment period after the tax year in which the further downward audit was conducted.
(b) If the downward adjustment is cancelled for a tax year under subclause (3)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
(2) (3) (4) 26 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 4 r 42 (5) (6) (7) 42 (1) (2) If the Corporation cancels the downward adjustment under subclause (3)(a) after the employer or self-employed person has paid the downward-adjusted Work Account levy or com- pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
If the Corporation cancels the downward adjustment under subclause (3)(a) or discontinues the downward adjustment under subclause (3)(b) before the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de- cision to the employer or self-employed person.
Restriction on further application for downward adjustment This regulation applies if— (a) an employer or a self-employed person applies for a downward adjustment under this subpart and the Cor- poration decides not to make a downward adjustment because— (i) the employer or self-employed person is not a person to whom this subpart applies; or the employer’s or self-employed person’s safety management practices do not meet the standard required by a downward audit tool; or (ii) (b) the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 39, 40, or 41.
If the employer or self-employed person makes a further ap- plication for a downward adjustment within 6 months of being notified of the Corporation’s decision referred to in subclause (1)(a) or (b), the Corporation may refuse to consider the fur- ther application.
27 Part 4 r 43 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 43 Administration of downward adjustments If the Corporation decides to make a downward adjustment under this subpart after the employer or self-employed person has paid the Work Account levy or compensation levy for a tax year during the prescribed downward adjustment period, the Corporation— (a) must pay the amount of the downward adjustment to the employer or self-employed person— (i) if the employer or self-employed person so re- quests; and if, after the downward adjustment, the em- ployer’s or self-employed person’s account is more than $100 in credit; or (ii) (b) must credit the amount of the adjustment to the em- ployer’s or self-employed person’s account to be offset against payment of the Work Account levy or compen- sation levy for the next period.
Part 5 Upward adjustments to Work Account levy based on employers’ safety management practices Auditors 44 (1) Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for the purpose.

The chief executive must not approve a person to conduct audits of employers’ safety management practices for the pur- poses of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.
(2) 45 (1) Upward adjustments The Corporation must make an upward adjustment of 50% if an upward audit discloses that an employer’s safety manage- ment practices fail to meet the standard required by the upward audit tool approved for the purposes of this Part.

(2) An upward adjustment made by the Corporation under section 180(2) of the Act must be 50%.
The following decisions are decisions of the Corporation: (3) 28 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 5 r 48 (a) (b) a decision under subclause (1) that an upward audit dis- closes that an employer’s safety management practices fail to meet the standard required by the upward audit tool: a decision under section 180(2) of the Act to adjust an employer’s Work Account levy upward without the completion of an audit.
46 47 (1) (2) (3) 48 (1) Basis of upward adjustments An upward adjustment is based on an audit of an employer’s safety management practices conducted— (a) at a worksite or worksites selected by the Corporation; and on a reasonable day or days determined by the Corpor- ation; and by an auditor chosen by the Corporation; and in accordance with the upward audit tool.
(b) (c) (d) Further audits after upward adjustment If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the em- ployer to be conducted in every later tax year until an upward audit discloses that the employer’s safety management prac- tices meet the standard required by the upward audit tool.
Each further upward audit must be completed on a reasonable day or days determined by the Corporation after considering— the seriousness of the risks faced by the employer’s em- (a) ployees; and how much time the employer reasonably needs to ad- dress problems with the employer’s safety management practices identified in the most recent upward audit.
(b) The Corporation must not, under subclause (1), arrange for more than 1 upward audit of an employer’s safety management practices to be conducted in any tax year.
Application of upward adjustment to levy If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the Work Account levy payable by the employer— 29 Part 5 r 49 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (a) (b) for that tax year; and for each following tax year in which— (i) an upward audit discloses that the employer’s safety management practices fail to meet the standard required by the upward audit tool; or no upward audit of the employer is conducted.
(ii) If in any tax year an audit under regulation 47 discloses that an employer’s safety management practices meet the standard re- quired by the upward audit tool, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.
Administration of upward adjustments If in any tax year, after an employer has paid the Work Ac- count levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regula- tion 47 discloses that the employer’s safety management prac- tices meet the standard required by the upward audit tool, the Corporation— (a) must pay the amount of the upward adjustment to the employer— (i) (ii) if the employer so requests; and if, after the adjustment, the employer’s account is more than $100 in credit; or (b) must credit the amount of the adjustment to the em- ployer’s account to be offset against payment of the Work Account levy for the next period.
The Corporation may adjust the amount of monthly instal- ments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjust- ment under regulation 48.

Part 6 Miscellaneous Collection of current portion of Work Account levy The current portion of the Work Account levy for a tax year is payable in advance and may be collected by the Corporation at any time on or after the commencement of that year.
(2) 49 (1) (2) 50 30 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Part 6 r 54 51 52 53 54 (1) Interest rate on Work Account levy overpaid The interest rate payable on amounts that are refundable to employers under section 173(2)(a) of the Act is 6% per year.
Levy exclusive of GST The amount of any levy derived by applying the appropriate levy rate set out in the relevant schedule, and making any ad- justments under Part 4 or 5, is exclusive of any goods and ser- vices tax payable on that levy.
Amounts of levy exempt from payment For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer, a private domestic worker, or a self-employed person for the purposes of the Act and that includes the Work Account levy is set,— (a) in the case of an employer or a private domestic worker, at $20; and in the case of a self-employed person, at $40.
(b) Continuation of adjustments This regulation applies to an employer or a self-employed per- son if, in relation to that employer or self-employed person, the Corporation has made— (a) a downward adjustment under either of the following: subpart 2 or 3 of Part 4 of the Accident Compen- (i) sation (Work Account Levies) Regulations 2011; or subpart 2 or 3 of Part 4 of the Accident Compen- sation (Work Account Levies) Regulations 2012; or (ii) (b) an upward adjustment under any of the following: (i) Part 5 of the Accident Compensation (Work Ac- count Levies) Regulations 2011; or Part 5 of the Accident Compensation (Work Ac- count Levies) Regulations 2012; or the corresponding provisions of any other re- voked regulations made under the Act.
(ii) (iii) 31 Part 6 r 55 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 (2) However, this regulation applies only if the relevant adjust- ment was in force immediately before the commencement of these regulations.
(3) An employer or a self-employed person to whom— (a) (b) subclause (1)(a) applies must be treated as if the Cor- poration had made the adjustment under subpart 2 or 3 of Part 4 of these regulations: subclause (1)(b) applies must be treated as if the Cor- poration had made the adjustment under Part 5 of these regulations.

To avoid doubt, the periods referred to in regulations 27 and 37 include any relevant periods before the commencement of these regulations.
Revocation and savings The Accident Compensation (Work Account Levies) Regula- tions 2012 (SR 2012/10) are revoked.

(4) 55 (1) (2) Despite subclause (1), the regulations specified in that sub- clause continue to apply with respect to the period commenc- ing on 1 April 2012 and ending with the close of 31 March 2013 as if they had not been revoked.
Schedule 1 Classifications and Work Account levy rates (current portion only) from 1 April 2013 rr 4, 8, 9 Schedule 1 heading: replaced, on 1 November 2013, by regulation 4 of the Accident Compensation (Work Account Levies) Amendment Regulations 2013 (SR 2013/420).
Classification unit Accommodation Accounting services Adhesive manufacturing Administrative services (not elsewhere classified) Levy rate per $100 of earnings $0.86 $0.06 $0.39 $0.30 Classification unit number 57100 78420 25491 78693 32 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number 84400 78510 86130 46110 28610 45190 02190 42330 64040 02130 64050 64010 28240 66300 86390 93410 27210 27310 27220 86330 93400 93300 52520 01150 27420 78210 Classification unit Adult, community, and other education (not else- where classified) Advertising services Aged care residential services Agricultural and construction machinery wholesal- ing Agricultural machinery and equipment manufactur- ing Agricultural product wholesaling (not elsewhere classified) Agriculture and fishing support services (not else- where classified) Air conditioning and heating services Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Airport operations and air transport support services (not elsewhere classified) Allied health services (not elsewhere classified) Alpine and white water recreation activities Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services Amusement and other recreation activities (not else- where classified) Amusement parks and centres operation Antique and used goods retailing Apple and pear growing Architectural aluminium product manufacturing Architectural services Levy rate per $100 of earnings $0.32 $0.16 $1.47 $0.96 $1.82 $0.63 $2.38 $1.19 $1.43 $1.43 $1.43 $0.41 $0.42 $0.41 $0.26 $2.56 $0.84 $1.48 $0.84 $1.47 $0.84 $0.84 $1.03 $1.40 $1.48 $0.14 33 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013
 Classification unit number 84600 Classification unit Arts education Automotive body, paint, and interior repair and maintenance Automotive electrical components manufacturing Automotive electrical services Automotive repair and maintenance (not elsewhere classified) Auxiliary finance and investment services (not else- where classified) Auxiliary insurance services Bakery product manufacturing (non-factory based) Banking Basic chemical product manufacturing (not else- where classified) Basic inorganic chemical manufacturing Basic non-ferrous metal manufacturing (not else- where classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere clas- sified) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy-gauge metal container manufacturing Book and magazine wholesaling Book publishing Bread manufacturing (factory-based) Bricklaying services 53230 28130 53220 53290 75190 75200 21640 73210 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 28220 27692 47940 24230 21610 42220 34 Levy rate per $100 of earnings $0.32 $0.98 $1.07 $0.98 $0.98 $0.08 $0.08 $1.02 $0.08 $0.39 $0.26 $0.84 $0.84 $0.39 $0.99 $2.55 $2.61 $0.58 $1.41 $0.92 $1.83 $1.64 $0.35 $0.09 $1.33 $3.38 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number 95300 42592 42342 73220 96210 91230 57300 21620 78692 53110 46210 42420 93220 51270 26310 73100 81110 26290 45120 21520 21290 87100 86360 21900 01191 26210 25450 Classification unit Brothel-keeping, massage parlour, and prostitution services Building completion services—all trades subcon- tracted Building installation services (not elsewhere classi- fied) Building society operation Business and
 professional association services Cable and other subscription programming Cafes and restaurants Cake and pastry manufacturing (factory-based) Call centre operation Car retailing (including associated vehicle servic- ing) Car wholesaling Carpentry services Casino operation Catering services Cement and lime manufacturing Central banking Central government administration (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Child care services Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning compound manufacturing Levy rate per $100 of earnings $0.53 $0.88 $1.85 $0.08 $0.21 $0.14 $0.71 $0.92 $0.16 $0.61 $0.35 $2.79 $0.40 $0.71 $1.53 $0.08 $0.09 $1.83 $0.95 $1.33 $0.99 $0.51 $0.26 $0.58 $1.41 $1.53 $0.52 35 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 78660 Classification unit Cleaning services and facilities management (not elsewhere classified) Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displace- ment and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community health centre operation Community-based, multi-functional activities (not elsewhere classified) Computer and computer peripherals retailing Computer and computer peripherals wholesaling Computer and electronic office equipment manufac- turing Computer systems design and related services Concrete product manufacturing
 Concreting services Confectionery manufacturing Construction material mining (not elsewhere classi- fied) Construction services (not elsewhere classified) Converted paper product manufacturing (not else- where classified) Copper, silver, lead, and zinc smelting and refining Corporate head office management services Correctional and detention services 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 86340 96291 52341 46130 28410 78340 26350 42210 21720 14190 42590 23390 27230 78560 96320 36 Levy rate per $100 of earnings $1.50 $0.46 $0.35 $0.60 $0.31 $0.86 $1.98 $1.49 $1.49 $0.25 $0.96 $0.20 $0.26 $0.53 $0.48 $0.19 $0.20 $0.03 $1.53 $2.79 $0.78 $1.98 $2.79 $0.92 $0.84 $0.17 $1.21 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number 23330 25460 71120 52591 92420 78691 73230 01690 21130 66440 22210 01300 47130 78310 01530 82000 86230 52100 73290 95270 24233 78630 93112 28510 52610 84700 28520 28540 52342 Classification unit Corrugated paperboard and paperboard container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick-up and delivery services Craft and gift retailing (not elsewhere classified) Creative artists, musicians, writers, and performers Credit reporting and debt collection services Credit union operation Crop growing (not elsewhere classified) Cured meat and smallgoods manufacturing Customs and shipping agency services (excluding handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial intermediation (not elsewhere classified) Diet and weight-reduction centre operation Directory and mailing-list publishing Document preparation services Dog racing activities Domestic appliance manufacturing (not elsewhere classified) Domestic appliance repair and maintenance Educational
 support services Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical and electronic goods retailing (not else- where classified) Levy rate per $100 of earnings $0.66 $0.52 $1.33 $0.29 $0.40 $0.16 $0.08 $1.40 $0.99 $0.15 $0.60 $2.61 $1.57 $0.12 $2.61 $0.91 $0.12 $0.48 $0.08 $0.53 $0.09 $0.16 $2.18 $0.42 $0.98 $0.16 $0.80 $0.42 $0.48 37 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Electrical and electronic goods wholesaling (not elsewhere classified) Electrical equipment manufacturing (not elsewhere classified) Electrical services (including telecommunication services within buildings) Electrical, electronic, and gas appliance retailing Electricity generation (not elsewhere classified) Electricity line-system operation Electronic (except domestic appliance) and preci- sion equipment repair and maintenance Electronic equipment manufacturing (not elsewhere classified) Electronic information storage services Employment placement and recruitment services (no on-hired staff) Energy and services utilities operation (excluding construction, maintenance and plant operation) Engineering design and engineering consulting ser- vices Entertainment media retailing Explosives manufacturing Fabricated metal product manufacturing (not else- where classified) Fertiliser manufacturing Financial asset broking services Financial asset investing Fire and security alarm installation services Fire protection and other emergency services (ex- cept police and ambulance services) Firewood, coal, and coke retailing Fish and seafood wholesaling Fish trawling, seining, and netting (including pro- cessing on board) Fishing (not elsewhere classified) Fixed space heating, cooling, and ventilation equip- ment manufacturing Levy rate per $100 of earnings $0.26 $0.42 $1.05 $0.48 $0.25 $1.42 $0.23 $0.42 $0.12 $0.16 $0.25 $0.22 $0.29 $0.39 $1.64 $0.99 $0.08 $0.08 $1.19 $1.56 $1.87 $1.57
 $3.80 $3.77 $1.04 Classification unit number 46150 28590 42320 52340 36130 36101 78330 28490 78320 78610 36103 78230 52350 25410 27690 25310 75110 73400 42341 96330 52592 47140 04130 04190 28670 38 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number Classification unit Floor covering retailing Floriculture production Flower retailing Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Food product manufacturing (not elsewhere classi- fied) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing Forestry Forestry support services (excluding tree cutting and felling) Fossil fuel electricity generation Free-to-air television broadcasting Freight forwarding services Fresh meat, fish, and poultry retailing Fruit and tree nut growing (not elsewhere classified) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling Funeral, crematorium, and cemetery services Furniture and floor coverings wholesaling Furniture manufacturing (not elsewhere classified) Furniture retailing Gambling activities (not elsewhere classified) Garden supplies retailing Gardening and turf management services Gas supply General insurance General practice medical services Levy rate per $100 of earnings $1.03 $1.40 $0.29 $1.04 $0.48 $0.92 $0.60 $0.31 $0.09 $2.37 $4.30 $4.32 $0.25 $0.14 $1.36 $1.02 $1.40 $1.30 $1.02 $0.95 $0.53 $0.63 $1.25 $1.03 $0.32 $1.03 $2.78 $1.42 $0.08 $0.10 39 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 26100
 Classification unit Glass and glass product manufacturing Glazing services Gold ore mining Goods and equipment rental and hiring (not else- where classified) Grain and sheep or grain and beef cattle farming Grain growing Grain mill product manufacturing Grain storage services Grape growing Gravel and sand quarrying Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Hairdressing and beauty services Hardware and building supplies retailing Hardware goods wholesaling (not elsewhere classi- fied) Health and fitness centres and gymnasia operation Health care services (not elsewhere classified) Health insurance Heavy and civil engineering construction (not else- where classified) Heavy machinery and scaffolding rental and hiring Higher education (undergraduate and postgraduate courses) Hire of construction machinery and cranes with op- erator Holder investor farms and livestock Horse and dog racing administration and track op- eration Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Horse racing activities—thoroughbred and other (not elsewhere classified) 42450 13140 95190 01220 01210 21510 67010 01140 14110 47190 47191 95260 52330 45390 93130 86391 74210 41220 77430 84310 42101 77301 93111 01520 93113 93115 93110 40 Levy rate per $100 of earnings $1.53 $2.79 $1.98 $0.74 $2.56 $1.40 $2.27 $1.07 $1.40 $1.98 $0.95 $0.95 $0.53 $1.03 $0.73 $0.84 $0.26 $0.08 $2.16 $1.42 $0.13 $2.78 $0.74 $0.84 $2.61 $2.61 $2.61 $5.49 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number Classification unit Horse ing—jockeys racing activities—thoroughbred Levy rate per $100 of earnings $5.49 rac- Horticultural contracting and
 labour supply services Hospitals (except psychiatric hospitals) House construction Houseware retailing Human pharmaceutical and medicinal product manufacturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chemical product whole- saling Industrial gas manufacturing Information services (not elsewhere classified) Inland water transport (except passenger-only) Interest group services (not elsewhere classified) Internet publishing and broadcasting Internet service providers and web search portals Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Iron ore mining Iron smelting and steel manufacturing Jewellery and silverware manufacturing Jewellery and watch wholesaling Justice Kitchenware and diningware wholesaling Kiwifruit growing Knitted product manufacturing Labour association services Labour supply services (nursing, medical, and den- tal) $1.40 $0.54 $2.65 $0.77 $0.52 $4.31 $0.25 $0.99 $0.35 $0.26 $0.12 $1.49 $0.21 $0.09 $0.12 $1.25 $1.01 $1.35 $1.35 $1.98 $1.35 $0.20 $0.19 $0.19 $0.63 $1.40 $0.60 $0.21 $1.22 41 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non-office work—including up to 30% office work) Labour supply services (on-hired staff—office workers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material-handling equipment manufac- turing Line fishing (including processing on board) Liquor and tobacco product wholesaling Liquor retailing Livestock farming (not elsewhere classified) Local government
 administration (not elsewhere classified) Log sawmilling Logging Lottery operation Machine tool and parts manufacturing Machinery and equipment manufacturing (not else- where classified) Machinery and equipment repair and maintenance (not elsewhere classified) Magazine and other periodical publishing Management advice and related consulting services Manchester and textile goods retailing (not else- where classified) Manufacturing (not elsewhere classified) Levy rate per $100 of earnings $1.29 $1.82 $0.16 $2.07 $2.79 $1.15 $0.60 $1.99 $0.05 $0.14 $0.08 $1.04 $3.80 $0.35 $1.02 $2.61 $0.24 $2.39 $4.28 $0.32 $1.04 $1.82 $0.98 $0.09 $0.17 $0.48 $1.25 Classification unit number 78622 78621 78620 41222 42510 95210 22620 22611 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 03020 93210 28640 28690 28680 24221 78550 52230 29490 42 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number 52450 Classification unit Marine equipment retailing 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 84330 91120 91110 91130 53120 77420 28120 46240 28110 Market research and statistical services Mattress manufacturing Meat and food inspection services Meat processing Meat, poultry, and smallgoods wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling Metal container manufacturing (not elsewhere clas- sified) Metal furniture manufacturing Metal ore mining (not elsewhere classified) Metal roof and guttering manufacturing (except alu- minium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machinery manufacturing Mining and quarrying (not elsewhere classified) Mining support services (not elsewhere classified) Modern Apprenticeship Coordinators employing apprentices Motion picture and video distribution Motion picture and video production Motion
 picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used-part wholesal- ing Motor vehicle manufacturing Levy rate per $100 of earnings $0.66 $0.08 $1.25 $1.01 $3.83 $1.57 $0.20 $1.48 $1.10 $1.41 $1.98 $1.30 $0.64 $0.99 $1.98 $1.98 $1.82 $1.98 $1.98 $0.42 $0.14 $0.40 $0.40 $0.66 $1.42 $1.82 $1.22 $1.07 43 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 46230 Classification unit Motor vehicle new-part wholesaling Motor vehicle parts manufacturing (not elsewhere classified) Motor vehicle parts retailing Museum operation Mushroom growing Music and other sound recording activities (not elsewhere classified) Music publishing Natural rubber product manufacturing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non-depository financing Non-ferrous metal casting and forging Non-financial assets leasing and investment (in- cluding franchisors) Non-metallic mineral product manufacturing (not elsewhere classified) Non-residential building construction Non-residential property operators and developers (excluding construction) Non-store retailing Nursery production Nut, bolt, screw, and rivet manufacturing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling electricity and electricity market oper- ation Onshore aquaculture Optometry and optical dispensing 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 73300 27330 77300 26400 41130 77120 52595 01110 27630 78540 04210 21400 12000 01180 36102 04220 86320 44 Levy rate per $100 of earnings $0.66 $1.07 $0.66 $0.32 $1.40 $0.40 $0.09 $0.61 $1.97 $1.09 $0.29 $0.09 $0.08 $0.84 $0.74 $1.53 $2.54 $0.64 $0.77
 $1.40 $1.48 $0.30 $2.37 $1.30 $0.26 $1.40 $0.25 $2.37 $0.10 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number 78670 Classification unit Packaging services 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 25100 47960 52510 95220 28310 86350 01510 Paint and coatings manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Passenger car and minibus rental and hiring Pathology and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere classi- fied) Personal services (not elsewhere classified) Pest control services (except agricultural and forestry) Pesticide manufacturing Petroleum and coal product manufacturing (not elsewhere classified) Petroleum and natural gas exploration Petroleum fuel retailing (including associated ve- hicle servicing) Petroleum product wholesaling (including product ownership to retail point-of-sale) Petroleum refining and petroleum fuel manufactur- ing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retail- ing Photographic film processing Photographic, optical, and ophthalmic equipment manufacturing Physiotherapy services Pig farming Levy rate per $100 of earnings $0.78 $0.39 $2.64 $0.66 $0.35 $0.66 $0.53 $0.19 $0.74 $0.26 $0.40 $0.40 $0.42 $0.53 $1.50 $0.52 $0.99 $1.98 $0.66 $0.19 $0.26 $0.35 $0.13 $0.13 $0.20 $0.26 $2.61 45 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 65010 Classification unit Pipeline transport Plaster and gypsum product manufacturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Polymer film and sheet
 packaging material manu- facturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Port and water transport terminal operations Postal services Post-production services and other motion picture and video activities (not elsewhere classified) Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing Prefabricated metal building manufacturing Prefabricated wooden building manufacturing Prepared animal and bird feed manufacturing Preschool education Primary education Printing Printing support services Private households employing staff Professional and scientific equipment manufactur- ing (not elsewhere classified) Professional and scientific goods wholesaling Professional photographic services Professional, scientific, and technical services (not elsewhere classified) 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 29110 29190 21740 84100 84210 24120 24130 97000 28390 46120 95230 78291 46 Levy rate per $100 of earnings $0.26 $1.53 $2.79 $0.63 $1.82 $0.63 $1.00 $1.00 $1.00 $1.49 $1.33 $0.40 $0.78 $1.42 $1.42 $2.28 $3.72 $1.64 $1.87 $0.92 $0.51 $0.25 $0.47 $0.47 $0.53 $0.20 $0.19 $0.16 $0.50 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number 86120 96360 24231 57200 23310 28660 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 24300 41120 87220 77110 87222 52597 71111 87211 87210 25610 Classification unit Psychiatric hospitals and psychiatric services (not elsewhere classified) Public order and safety services (not elsewhere clas- sified) Publishing (not elsewhere classified) (except soft- ware, music, and Internet) Pubs, taverns, and bars Pulp, paper, and paperboard manufacturing Pump and compressor manufacturing Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufacturing and repair
 ser- vices Ready-mixed concrete manufacturing Real estate services Reconstituted wood product manufacturing Regulatory services (licensing and inspection) (not elsewhere classified) Religious organisations and services Repair and maintenance (not elsewhere classified) Reproduction of recorded media Residential building construction (not elsewhere classified) Residential care services (not elsewhere classified) Residential property operators and developers (ex- cluding construction) Residential refuge operation Retail commission-based buying and/or selling Retail postal services Retirement village operation (with rest home or hos- pital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi-rigid polymer product manufactur- ing Levy rate per $100 of earnings $0.54 $0.24 $0.09 $0.86 $0.66 $1.04 $0.14 $1.25 $1.25 $1.82 $1.83 $0.24 $0.92 $0.42 $0.21 $0.46 $0.20 $2.55 $1.47 $0.64 $0.26 $0.77 $0.29 $1.47 $1.47 $1.00 47 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Road and bridge construction Road freight transport Rock lobster and crab fishing or potting Roofing services Rope, cordage, and twine manufacturing Sanitary paper product manufacturing Scenic and sightseeing transport (excluding avi- ation) Scientific research services Scientific testing and analysis services Seafood processing (other than on board vessels) Secondary education Sewerage and drainage services Shearing services Sheep and beef cattle farming Sheep farming Sheet metal product manufacturing (except metal structural and container products) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Silver, lead, and zinc ore mining Site preparation services Social assistance services (not elsewhere classified) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services Specialised design services (not elsewhere classi-
 fied) Specialised food retailing (not elsewhere classified) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting Levy rate per $100 of earnings $1.74 $2.70 $3.85 $3.39 $1.97 $0.92 $1.49 $0.21 $0.50 $2.28 $0.25 $1.42 $4.26 $2.56 $2.56 $1.30 $1.84 $1.98 $2.07 $1.22 $0.58 $0.09 $1.84 $0.22 $1.02 $0.10 $0.25 $0.58 $0.29 $0.84 Classification unit number Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number 93190 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 93175 93182 93184 93185 93186 93187 93188 93196 84500 93120 27620 52460 27130 66210 01160 52590 Classification unit Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—community cricket Sport and physical recreation—community rugby Sport and physical recreation—community rugby league Sport and physical recreation—cycling Sport and physical recreation—golf Sport and physical recreation—motor cycling Sport and physical recreation—motor racing Sport and physical recreation—netball Sport and physical recreation—professional cricket Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—snow skiing Sport and physical recreation—softball or baseball Sport and physical recreation—squash or bad- minton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sporting and recreational equine activities (not else- where classified) Sports and physical recreation instruction Sports and physical
 recreation venues, grounds, and facilities operation Spring and wire product manufacturing Stationery goods retailing Steel pipe and tube manufacturing Stevedoring services Stone fruit growing Store-based retailing (not elsewhere classified) Levy rate per $100 of earnings $0.84 $1.68 $1.68 $0.84 $0.84 $0.84 $5.49 $2.61 $0.84 $4.02 $5.49 $5.49 $5.49 $2.18 $0.84 $1.68 $0.84 $0.84 $0.84 $5.49 $1.68 $0.84 $1.10 $0.29 $1.35 $3.16 $1.40 $0.48 49 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 27490 Classification unit Structural metal product manufacturing (not else- where classified) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Supermarket and grocery stores Surface coating and finishing Surveying and mapping services Synthetic resin and synthetic rubber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and Other Vehicle Scheduling Operations Taxi and road transport (not elsewhere classified) Technical and vocational education and training Telecommunication goods wholesaling Telecommunications services (not elsewhere classi- fied) Textile finishing and textile product manufacturing (not elsewhere classified) Textile floor covering manufacturing Textile product wholesaling Tiling and carpeting services Timber resawing and dressing Timber wholesaling Toy and game retailing Toy and sporting goods wholesaling Toy, sporting, and recreational product manufactur- ing Trailer and motor vehicle retailing (not elsewhere classified) Trailer and motor vehicle wholesaling (not else- where classified) Transport (not elsewhere classified) 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61231 61230 84320 46160 71230 22290 22220 47210 42430 23130 45310 52420 47930 29420 53130 46221 65090 50 Levy rate per $100 of earnings $2.50 $3.36 $2.50 $0.78 $0.08 $1.02 $1.64 $0.22 $0.99 $1.97 $0.71 $0.16 $1.25 $0.13 $0.19 $0.12
 $0.60 $1.97 $0.35 $2.79 $2.39 $1.87 $0.48 $0.19 $1.25 $0.66 $0.66 $1.36 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 1 Classification unit number 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 63031 37010 66290 28511 47990 47991 21830 71200 71210 Classification unit Transport equipment manufacturing (not elsewhere classified) Transport support services (not elsewhere classi- fied) Travel agency and tour arrangement services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Utility network construction and maintenance ser- vices Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing Veterinary services Video and other electronic media rental and hiring Warehousing and storage services (not elsewhere classified) Waste collection services (not elsewhere classified) Waste remediation and materials recovery services Waste treatment and disposal services Watch and jewellery retailing Water passenger transport (river, lake, or harbour) Water supply Water transport support services (not elsewhere classified) Whiteware appliance manufacturing Wholesaling (not elsewhere classified) Wholesaling—commission-based storage and handling of goods Wine and alcoholic beverage manufacturing (not elsewhere classified) excluding or Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) Levy rate per $100 of earnings $1.07 $1.36 $0.15 $1.40 $0.61 $1.22 $1.25 $1.42 $1.40 $1.87 $0.52 $0.50 $0.29 $1.07 $1.86 $1.84 $1.84 $0.29 $1.49 $1.42 $1.49 $0.42 $0.76 $0.19 $0.58 $0.12 $0.12 51 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 23120 Classification unit Wood chipping 23290 29210 23230 22110 45111 92310 Wood product manufacturing (not elsewhere classi- fied)
 Wooden furniture and upholstered seat manufactur- ing Wooden structural fittings and components manu- facturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Levy rate per $100 of earnings $2.39 $1.87 $1.25 $1.87 $1.99 $0.35 $1.09 52 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 2 Schedule 2 Classifications and Work Account levy rates (residual portion only) from 1 April 2013 rr 4, 11 Classification unit number 57100 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64040 02130 64050 64010 28240 66300 86390 93410 27210 27310 27220 Classification unit Accommodation Accounting services Adhesive manufacturing Administrative services (not elsewhere classified) Adult, community, and other education (not else- where classified) Advertising services Aged care residential services Agricultural and construction machinery whole- saling Agricultural machinery and equipment manufac- turing Agricultural product wholesaling (not elsewhere classified) Agriculture and fishing support services (not else- where classified) Air conditioning and heating services Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Airport operations and air transport support ser- vices (not elsewhere classified) Allied health services (not elsewhere classified) Alpine and white water recreation activities Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Levy rate per $100 of earnings $0.26 $0.14 $0.33 $0.28 $0.14 $0.14 $0.39 $0.25 $0.49 $0.19 $0.38 $0.23 $0.37 $1.48 $0.37 $0.37 $0.19 $0.37 $0.12 $0.28 $3.41 $0.33 $3.41 53 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit
 number 86330 Classification unit Ambulance services Levy rate per $100 of earnings $0.12 Amusement and other recreation activities (not elsewhere classified) Amusement parks and centres operation Antique and used goods retailing Apple and pear growing Architectural aluminium product manufacturing Architectural services Arts education Automotive body, paint, and interior repair and maintenance Automotive electrical components manufacturing Automotive electrical services Automotive repair and maintenance (not else- where classified) Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services product manufacturing (non-factory Bakery based) Banking Basic chemical product manufacturing (not else- where classified) Basic inorganic chemical manufacturing Basic non-ferrous metal manufacturing (not else- where classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere clas- sified) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) $0.28 $0.45 $0.32 $0.38 $0.33 $0.14 $0.14 $0.52 $0.71 $0.25 $0.25 $0.20 $0.20 $0.32 $0.20 $0.33 $0.19 $3.41 $0.33 $0.49 $0.49 $0.38 $0.38 $0.19 $0.38 $0.33 93400 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 54 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 28220 27692 47940 24230 21610 42220 95300 42592 42342 73220 96210 91230 57300 21620 78692 53110 46210 42420 93220 51270 26310 73100 81110 26290 45120 21520 21290 Classification unit Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy-gauge metal con- tainer manufacturing Book and magazine wholesaling Book publishing Bread manufacturing (factory-based) Bricklaying
 services Brothel-keeping, massage parlour, and prostitu- tion services Building completion services—all trades subcon- tracted Building installation services (not elsewhere clas- sified) Building society operation Business and professional association services Cable and other subscription programming Cafes and restaurants Cake and pastry manufacturing (factory-based) Call centre operation Car retailing (including associated vehicle servic- ing) Car wholesaling Carpentry services Casino operation Catering services Cement and lime manufacturing Central banking Central government administration (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Schedule 2 Levy rate per $100 of earnings $0.71 $0.49 $0.19 $0.14 $0.33 $0.63 $0.22 $0.28 $0.19 $0.20 $0.14 $0.14 $0.26 $0.49 $0.28 $0.25 $0.25 $0.63 $0.26 $0.26 $0.49 $0.20 $0.28 $0.33 $0.19 $0.49 $0.33 55 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 87100 Classification unit Child care services Levy rate per $100 of earnings $0.19 Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning compound manufacturing Cleaning services and facilities management (not elsewhere classified) Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes dis- placement and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community health centre operation Community-based,
 multi-functional (not elsewhere classified) Computer and computer peripherals retailing activities Computer and computer peripherals wholesaling Computer and electronic office equipment manu- facturing Computer systems design and related services Concrete product manufacturing Concreting services Confectionery manufacturing Construction material mining (not elsewhere clas- sified) $0.12 $0.19 $0.38 $0.33 $0.33 $0.42 $0.32 $0.19 $0.49 $0.17 $0.26 $0.84 $1.26 $1.26 $0.14 $0.25 $0.19 $0.12 $0.33 $0.17 $0.19 $0.19 $0.14 $0.49 $0.63 $0.49 $0.84 86360 21900 01191 26210 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 86340 96291 52341 46130 28410 78340 26350 42210 21720 14190 56 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 42590 23390 27230 78560 96320 23330 25460 71120 52591 92420 78691 73230 01690 21130 66440 22210 01300 47130 78310 01530 82000 86230 52100 73290 95270 24233 78630 93112 28510 Classification unit Construction services (not elsewhere classified) Converted paper product manufacturing (not else- where classified) Copper, silver, lead, and zinc smelting and refin- ing Corporate head office management services Correctional and detention services Corrugated paperboard and paperboard container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick-up and delivery services Craft and gift retailing (not elsewhere classified) Creative artists, musicians, writers, and perform- ers Credit reporting and debt collection services Credit union operation Crop growing (not elsewhere classified) Cured meat and smallgoods manufacturing Customs and shipping agency services (excluding handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial where classified) Diet and weight-reduction centre
 operation intermediation (not else- Directory and mailing-list publishing Document preparation services Dog racing activities Domestic appliance manufacturing (not elsewhere classified) Schedule 2 Levy rate per $100 of earnings $0.63 $0.19 $3.41 $0.14 $0.54 $0.19 $0.33 $0.57 $0.17 $0.14 $0.28 $0.20 $0.38 $0.71 $0.14 $0.49 $0.38 $0.19 $0.14 $0.38 $0.44 $0.12 $0.17 $0.20 $0.22 $0.14 $0.14 $0.45 $0.19 57 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Domestic appliance repair and maintenance Educational support services Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical and electronic goods retailing (not else- where classified) Electrical and electronic goods wholesaling (not elsewhere classified) Electrical equipment manufacturing (not else- where classified) Electrical services (including telecommunication services within buildings) Electrical, electronic, and gas appliance retailing Electricity generation (not elsewhere classified) Electricity line-system operation Electronic (except domestic appliance) and preci- sion equipment repair and maintenance Electronic equipment manufacturing (not else- where classified) Electronic information storage services Employment placement and recruitment services (no on-hired staff) Energy and services utilities operation (excluding construction, maintenance and plant operation) Engineering design and engineering consulting services Entertainment media retailing Explosives manufacturing Fabricated metal product manufacturing (not else- where classified) Fertiliser manufacturing Financial asset broking services Financial asset investing Fire and security alarm installation services Fire protection and other emergency services (ex- cept police and ambulance services) Firewood, coal, and coke retailing Levy rate per $100 of earnings $0.32 $0.14 $0.19 $0.19 $0.17 $0.19 $0.19 $0.23 $0.17 $0.85 $0.85 $0.14 $0.19 $0.14
 $0.32 $0.85 $0.14 $0.17 $0.33 $0.49 $0.49 $0.20 $0.20 $0.23 $0.86 $0.32 Classification unit number 52610 84700 28520 28540 52342 46150 28590 42320 52340 36130 36101 78330 28490 78320 78610 36103 78230 52350 25410 27690 25310 75110 73400 42341 96330 52592 58 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 47140 Classification unit Fish and seafood wholesaling Schedule 2 Levy rate per $100 of earnings $0.52 04130 94190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 66420 51210 1190 21300 51220 47150 95240 47320 29290 Fish trawling, seining, and netting (including pro- cessing on board) Fishing (not elsewhere classified) Fixed space heating, cooling, and ventilation equipment manufacturing Floor covering retailing Floriculture production Flower retailing Food and other industry-specific machinery and equipment manufacturing (not elsewhere classi- fied) Food and other specialised industrial machinery and equipment wholesaling Food product manufacturing (not elsewhere clas- sified) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing Forestry Forestry support services (excluding tree cutting and felling) Fossil fuel electricity generation Free-to-air television broadcasting Freight forwarding services Fresh meat, fish, and poultry retailing Fruit and tree nut growing (not elsewhere classi- fied) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling Funeral, crematorium, and cemetery services Furniture and floor coverings wholesaling Furniture manufacturing (not elsewhere classi- fied) $1.48 $1.48 $0.19 $0.32 $0.38 $0.32 $0.19 $0.19 $0.33 $0.49 $0.17 $0.28 $0.38 $2.05 $1.48 $0.85 $0.14 $0.40 $0.52 $0.38 $0.49 $0.32 $0.19 $0.22 $0.19 $0.33 59 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013
 Classification unit number 52310 Classification unit Furniture retailing Levy rate per $100 of earnings $0.32 Gambling activities (not elsewhere classified) Garden supplies retailing Gardening and turf management services Gas supply General insurance General practice medical services Glass and glass product manufacturing Glazing services Gold ore mining Goods and equipment rental and hiring (not else- where classified) Grain and sheep or grain and beef cattle farming Grain growing Grain mill product manufacturing Grain storage services Grape growing Gravel and sand quarrying Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Hairdressing and beauty services Hardware and building supplies retailing Hardware goods wholesaling (not elsewhere clas- sified) Health and fitness centres and gymnasia operation Health care services (not elsewhere classified) Health insurance Heavy and civil engineering construction (not elsewhere classified) Heavy machinery and scaffolding rental and hir- ing Higher education (undergraduate and postgradu- ate courses) Hire of construction machinery and cranes with operator $0.14 $0.32 $0.43 $0.25 $0.20 $0.12 $0.33 $0.63 $0.84 $0.22 $0.38 $0.38 $0.49 $0.37 $0.38 $0.84 $0.19 $0.19 $0.22 $0.32 $0.19 $0.45 $0.12 $0.20 $0.43 $0.52 $0.14 $ Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 77301 Classification unit Holder investor farms and livestock Schedule 2 Levy rate per $100 of earnings $0.28 93111 01520 93113 93115 93110 93114 02195 86110 41110 52331 25430 02200 36120 21220 45230 25320 92110 63030 96290 24232 71240 61210 78640 27120 27121 13110 27110 29410 Horse and dog racing administration and track op- eration Horse farming and horse agistment Horse racing
 activities—harness racing Horse racing activities—harness racing—drivers activities—thoroughbred Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing ing—jockeys Horticultural contracting and labour supply ser- vices Hospitals (except psychiatric hospitals) rac- House construction Houseware retailing Human pharmaceutical and medicinal product manufacturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chemical product wholesaling Industrial gas manufacturing Information services (not elsewhere classified) Inland water transport (except passenger-only) Interest group services (not elsewhere classified) Internet publishing and broadcasting Internet service providers and web search portals Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Iron ore mining Iron smelting and steel manufacturing Jewellery and silverware manufacturing $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.38 $0.37 $0.63 $0.32 $0.33 $1.48 $0.85 $0.33 $0.19 $0.19 $0.28 $1.26 $0.14 $0.14 $0.47 $0.37 $0.28 $0.94 $0.94 $0.84 $0.33 $0.19 61 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Jewellery and watch wholesaling Justice Kitchenware and diningware wholesaling Kiwifruit growing Knitted product manufacturing Labour association services Labour supply services (nursing, medical, and dental) Labour supply services (on-hired staff—both of- fice and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non-of- fice work—including up to 30% office work) Labour supply services (on-hired staff—office workers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufactur- ing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance
 Lifting and material-handling equipment manu- facturing Line fishing (including processing on board) Liquor and tobacco product wholesaling Liquor retailing Livestock farming (not elsewhere classified) Local government administration (not elsewhere classified) Log sawmilling Logging Lottery operation Machine tool and parts manufacturing Levy rate per $100 of earnings $0.19 $0.28 $0.19 $0.38 $0.49 $0.14 $0.12 $0.32 $0.63 $0.14 $0.43 $0.43 $0.54 $0.49 $0.71 $0.14 $0.14 $0.20 $0.19 $1.48 $0.19 $0.32 $0.38 $0.42 $0.49 $2.05 $0.14 $0.19 Classification unit number 47920 81200 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 22611 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 03020 93210 28640 62 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 28690 28680 24221 78550 52230 29490 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 84330 91120 Classification unit Machinery and equipment manufacturing (not elsewhere classified) Machinery and equipment repair and maintenance (not elsewhere classified) Magazine and other periodical publishing Management advice and related consulting ser- vices Manchester and textile goods retailing (not else- where classified) Manufacturing (not elsewhere classified) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat processing Meat, poultry, and smallgoods wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling Metal container manufacturing (not elsewhere classified) Metal furniture manufacturing Metal ore mining (not elsewhere classified) Metal roof and guttering manufacturing (except aluminium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machinery manufactur- ing Mining and quarrying
 (not elsewhere classified) Mining support services (not elsewhere classified) Modern Apprenticeship Coordinators employing apprentices Motion picture and video distribution Schedule 2 Levy rate per $100 of earnings $0.49 $0.49 $0.14 $0.14 $0.17 $0.33 $0.25 $0.14 $0.33 $0.28 $0.71 $0.52 $0.19 $0.49 $0.33 $0.49 $0.84 $0.33 $0.12 $0.33 $0.84 $0.84 $0.49 $0.84 $0.43 $0.14 $0.14 63 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Motion picture and video production Motion picture exhibition Motor cycle retailing (including associated ve- hicle servicing) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used-part whole- saling Motor vehicle manufacturing Motor vehicle new-part wholesaling Motor vehicle parts manufacturing (not elsewhere classified) Motor vehicle parts retailing Museum operation Mushroom growing Music and other sound recording activities (not elsewhere classified) Music publishing Natural rubber product manufacturing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non-depository financing Non-ferrous metal casting and forging Non-financial assets leasing and investment (in- cluding franchisors) Non-metallic mineral product manufacturing (not elsewhere classified) Non-residential building construction Non-residential property operators and developers (excluding construction) Non-store retailing Nursery production Nut, bolt, screw, and rivet manufacturing Levy rate per $100 of earnings $0.14 $0.14 $0.25 $0.22 $0.49 $0.52 $0.71 $0.25 $0.71 $0.25 $0.14 $0.38 $0.14 $0.14 $0.33 $0.94 $0.28 $0.17 $0.14 $0.20 $0.33 $0.28 $0.49 $0.63 $0.28 $0.17 $0.38 $0.49 Classification unit number 91110 91130 53120 77420 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 73300 27330
 77300 26400 41130 77120 52595 01110 27630 64 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 78540 04210 21400 12000 01180 36102 04220 86320 78670 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 25100 Classification unit Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling electricity and electricity market oper- ation Onshore aquaculture Optometry and optical dispensing Packaging services Paint and coatings manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Passenger car and minibus rental and hiring Pathology and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere clas- sified) Personal services (not elsewhere classified) Pest control services (except agricultural and forestry) Pesticide manufacturing Petroleum and coal product manufacturing (not elsewhere classified) Petroleum and natural gas exploration Petroleum fuel retailing (including associated ve- hicle servicing) Petroleum product wholesaling (including prod- uct ownership to retail point-of-sale) Petroleum refining and petroleum fuel manufac- turing Schedule 2 Levy rate per $100 of earnings $0.14 $0.38 $0.33 $0.19 $0.38 $0.85 $0.38 $0.12 $0.22 $0.33 $0.63 $0.19 $0.19 $0.19 $0.22 $0.28 $0.22 $0.12 $0.14 $0.14 $0.32 $0.22 $0.38 $0.33 $0.49 $0.49 $0.25 $0.33 $0.19 65 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods re- tailing Photographic film processing Photographic, optical, and ophthalmic equipment manufacturing
 Physiotherapy services Pig farming Pipeline transport Plaster and gypsum product manufacturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Polymer film and sheet packaging material manu- facturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Port and water transport terminal operations Postal services Post-production services and other motion picture and video activities (not elsewhere classified) Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing Prefabricated metal building manufacturing Prefabricated wooden building manufacturing Prepared animal and bird feed manufacturing Preschool education Primary education Printing Printing support services Levy rate per $100 of earnings $0.19 $0.17 $0.17 $0.19 $0.12 $0.38 $0.19 $0.49 $0.63 $0.19 $0.43 $0.54 $0.33 $0.33 $0.33 $1.26 $0.57 $0.14 $0.33 $0.38 $0.38 $0.71 $1.48 $0.49 $0.49 $0.33 $0.19 $0.14 $0.33 $0.33 Classification unit number Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 97000 Classification unit Private households employing staff Schedule 2 Levy rate per $100 of earnings $0.22 28390 46120 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 24300 41120 87220 77110 87222 52597 Professional and scientific equipment manufactur- ing (not elsewhere classified) Professional and scientific goods wholesaling Professional photographic services Professional, scientific, and technical services (not elsewhere classified) Psychiatric hospitals and psychiatric services (not elsewhere classified) Public order and safety services (not elsewhere
 classified) Publishing (not elsewhere classified) (except soft- ware, music, and Internet) Pubs, taverns, and bars Pulp, paper, and paperboard manufacturing Pump and compressor manufacturing Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufacturing and repair services Ready-mixed concrete manufacturing Real estate services Reconstituted wood product manufacturing Regulatory services (licensing and inspection) (not elsewhere classified) Religious organisations and services Repair and maintenance (not elsewhere classified) Reproduction of recorded media Residential building construction (not elsewhere classified) Residential care services (not elsewhere classi- fied) Residential property operators and developers (excluding construction) Residential refuge operation Retail commission-based buying and/or selling $0.19 $0.19 $0.14 $0.28 $0.37 $0.28 $0.14 $0.26 $0.49 $0.19 $0.14 $1.26 $1.26 $0.49 $0.49 $0.14 $0.49 $0.28 $0.22 $0.32 $0.19 $0.63 $0.39 $0.28 $0.12 $0.28 67 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 71111 Classification unit Retail postal services Levy rate per $100 of earnings $0.17 Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi-rigid polymer product manufac- turing Road and bridge construction Road freight transport Rock lobster and crab fishing or potting Roofing services Rope, cordage, and twine manufacturing Sanitary paper product manufacturing Scenic and sightseeing transport (excluding avi- ation) Scientific research services Scientific testing and analysis services Seafood processing (other than on board vessels) Secondary education Sewerage and drainage services Shearing services Sheep and beef cattle farming Sheep farming Sheet metal product manufacturing (except metal structural and container products)
 Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Silver, lead, and zinc ore mining Site preparation services Social assistance services (not elsewhere classi- fied) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services Specialised design services (not elsewhere classi- fied) $0.39 $0.39 $0.33 $0.43 $0.40 $1.48 $0.63 $0.71 $0.19 $1.26 $0.28 $0.28 $0.49 $0.14 $0.25 $0.38 $0.38 $0.38 $0.33 $0.71 $0.84 $0.43 $0.12 $0.19 $0.19 $0.22 $0.14 87211 87210 25610 41210 61100 04110 42230 22230 23391 66500 78100 78290 21730 84220 37020 02120 01230 01240 27590 28210 13170 42100 87290 21810 24235 96350 78520 68 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 51290 86220 84240 21840 52410 93192 93190 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 93175 93182 93184 93185 93186 93187 93188 93196 Classification unit Specialised food retailing (not elsewhere classi- fied) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yacht- ing Sport and physical recreation—community (not elsewhere classified) Sport and cricket Sport and physical recreation—community rugby recreation—community physical Sport and physical recreation—community rugby league Sport and physical recreation—cycling Sport and physical recreation—golf Sport and physical recreation—motor cycling Sport and physical recreation—motor racing Sport and physical recreation—netball and physical and physical recreation—professional recreation—professional Sport cricket Sport rugby Sport rugby league Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—snow skiing recreation—professional and physical Sport and physical recreation—softball or base- ball Sport and physical recreation—squash or bad- minton Sport and
 physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sporting and recreational equine activities (not elsewhere classified) Schedule 2 Levy rate per $100 of earnings $0.32 $0.12 $0.14 $0.19 $0.17 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 69 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Sports and physical recreation instruction Sports and physical recreation venues, grounds, and facilities operation Spring and wire product manufacturing Stationery goods retailing Steel pipe and tube manufacturing Stevedoring services Stone fruit growing Store-based retailing (not elsewhere classified) Structural metal product manufacturing (not else- where classified) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Supermarket and grocery stores Surface coating and finishing Surveying and mapping services Synthetic resin and synthetic rubber manufactur- ing Synthetic textile manufacturing Takeaway food services Taxi and Other Vehicle Scheduling Operations Taxi and road transport (not elsewhere classified) Technical and vocational education and training Telecommunication goods wholesaling Telecommunications services (not elsewhere clas- sified) Textile finishing and textile product manufactur- ing (not elsewhere classified) Textile floor covering manufacturing Textile product wholesaling Tiling and carpeting services Timber resawing and dressing Timber wholesaling Levy rate per $100 of earnings $0.45 $0.45 $0.49 $0.17 $0.33 $1.26 $0.38 $0.32 $0.94 $0.63 $0.94 $0.33 $0.20 $0.32 $0.49 $0.28 $0.49 $0.94 $0.26 $0.28 $0.37 $0.14 $0.19 $0.47 $0.94 $0.94 $0.19 $0.63 $0.49 $0.33 Classification unit number 84500 93120 27620 52460 27130 66210 01160 52590 27490 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61231
 61230 84320 46160 71230 22290 22220 47210 42430 23130 45310 70 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Classification unit number 52420 Classification unit Toy and game retailing Schedule 2 Levy rate per $100 of earnings $0.17 47930 29420 53130 46221 65090 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 63031 37010 Toy and sporting goods wholesaling Toy, sporting, and recreational product manufac- turing Trailer and motor vehicle retailing (not elsewhere classified) Trailer and motor vehicle wholesaling (not else- where classified) Transport (not elsewhere classified) Transport equipment manufacturing (not else- where classified) Transport support services (not elsewhere classi- fied) Travel agency and tour arrangement services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Utility network construction and maintenance ser- vices Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing Veterinary services Video and other electronic media rental and hiring Warehousing and storage services (not elsewhere classified) Waste collection services (not elsewhere classi- fied) Waste remediation and materials recovery ser- vices Waste treatment and disposal services Watch and jewellery retailing Water passenger transport (river, lake, or harbour) Water supply $0.19 $0.33 $0.25 $0.25 $0.40 $0.71 $0.40 $0.14 $0.38 $0.94 $0.52 $0.37 $0.43 $0.38 $0.49 $0.33 $0.28 $0.22 $0.37 $0.22 $0.63 $0.22 $0.17 $1.26 $0.25 71 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit Water transport support services (not elsewhere classified) Whiteware appliance manufacturing Wholesaling (not elsewhere classified) Wholesaling—commission-based or excluding storage and handling of goods Wine and alcoholic beverage manufacturing (not elsewhere
 classified) Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) Wood chipping Wood product manufacturing (not elsewhere clas- sified) Wooden furniture and upholstered seat manufac- turing Wooden structural fittings and components manu- facturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Levy rate per $100 of earnings $1.26 $0.19 $0.19 $0.14 $0.19 $0.47 $0.47 $0.49 $0.49 $0.33 $0.49 $0.71 $0.19 $0.28 Classification unit number 66290 28511 47990 47991 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 72 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Schedule 3 Classifications and levy rates for purchase of agreed level of weekly compensation (current portion only) from 1 April 2013 rr 4, 15–17 Classification unit number 57100 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64040 02130 64050 64010 28240 Classification unit Accommodation Accounting services Adhesive manufacturing Administrative services (not else- where classified) Adult, community, and other edu- cation (not elsewhere classified) Advertising services Aged care residential services Agricultural and construction ma- chinery wholesaling Agricultural machinery and equip- ment manufacturing Agricultural product wholesaling (not elsewhere classified) Agriculture and fishing support services (not elsewhere classified) Air conditioning and heating ser- vices Air operations under Civil Avi- ation Rules Part 133 or 135 Air operations under Civil Avi- ation Rules Part 137 Air operations under Civil Avi- ation Rules Part 101, 103, 104, 105, 106, or 115 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Levy rate per $100 of agreed level of weekly compen- sation $1.11 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.08 $0.08 $0.50 $0.39 $0.41 $0.21 $1.89
 $1.23 $2.34 $0.81 $3.06 $1.53 $1.84 $1.84 $1.84 $0.53 $0.54 $0.04 $0.06 $0.05 $0.05 $0.05 $0.11 $0.08 $0.12 $0.07 $0.15 $0.09 $0.10 $0.10 $0.10 $0.06 $0.06 73 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $0.53 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.06 $0.33 $3.29 $1.08 $1.90 $1.08 $1.89 $1.08 $1.08 $1.32 $1.80 $1.90 $0.17 $0.41 $1.26 $1.37 $1.26 $1.26 $0.10 $0.10 $1.31 $0.05 $0.15 $0.08 $0.11 $0.08 $0.11 $0.08 $0.08 $0.09 $0.10 $0.11 $0.04 $0.05 $0.08 $0.09 $0.08 $0.08 $0.04 $0.04 $0.09 Classification unit Airport operations and air trans- port support services (not else- where classified) Allied health services (not else- where classified) Alpine and white water recreation activities Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services Amusement and other recreation activities (not elsewhere classi- fied) Amusement parks and centres op- eration Antique and used goods retailing Apple and pear growing Architectural aluminium product manufacturing Architectural services Arts education Automotive body, paint, and inter- ior repair and maintenance Automotive electrical components manufacturing Automotive electrical services Automotive repair and mainten- ance (not elsewhere classified) Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Bakery product manufacturing (non-factory based) Classification unit number 66300 86390 93410 27210 27310 27220 86330 93400 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 74 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 73210 Classification unit Banking Levy rate per $100 of agreed level of weekly compen- sation $0.10 Non-abate- ment part rate per $100 of agreed level of weekly com-
 pensation $0.04 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 28220 27692 47940 24230 21610 42220 95300 42592 Basic chemical product manufac- turing (not elsewhere classified) Basic inorganic chemical manu- facturing Basic non-ferrous metal manufac- turing (not elsewhere classified) Basic non-ferrous metal prod- uct manufacturing (not elsewhere classified) Basic organic chemical manufac- turing Basic polymer manufacturing (not elsewhere classified) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing (fac- manufacturing Biscuit tory-based) Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy- gauge metal container manufac- turing Book and magazine wholesaling Book publishing manufacturing Bread tory-based) Bricklaying services (fac- Brothel-keeping, massage parlour, and prostitution services Building completion services—all trades subcontracted $0.50 $0.33 $1.08 $1.08 $0.50 $1.27 $3.28 $3.35 $0.75 $1.81 $1.18 $2.35 $0.06 $0.05 $0.08 $0.08 $0.06 $0.08 $0.15 $0.16 $0.07 $0.10 $0.08 $0.12 $2.11 $0.11 $0.45 $0.12 $1.71 $4.34 $0.68 $1.13 $0.06 $0.04 $0.10 $0.19 $0.06 $0.08 75 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $2.38 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.12 $0.10 $0.27 $0.18 $0.91 $1.18 $0.21 $0.78 $0.45 $3.59 $0.51 $0.91 $1.97 $0.10 $0.12 $2.35 $1.22 $1.71 $1.27 $0.66 $0.33 $0.75 $1.81 $0.04 $0.05 $0.05 $0.07 $0.08 $0.05 $0.07 $0.06 $0.16 $0.06 $0.07 $0.11 $0.04 $0.04 $0.12 $0.08 $0.10 $0.08 $0.06 $0.05 $0.07 $0.10 Classification unit number 42342 73220 96210 91230 57300 21620 78692 53110 46210 42420 93220 51270 26310 73100 81110 26290 45120 21520 21290 87100 86360 21900 01191 76 Classification unit Building installation services (not elsewhere classified) Building society operation Business and
 professional associ- ation services Cable and other subscription pro- gramming Cafes and restaurants Cake and pastry manufacturing (factory-based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services Cement and lime manufacturing Central banking Central government administra- tion (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing elsewhere classified) Child care services (not Chiropractic and osteopathic ser- vices Cigarette and tobacco product manufacturing Citrus fruit growing Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 26210 Classification unit Clay brick manufacturing 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 86340 96291 52341 46130 28410 Cleaning compound manufactur- ing Cleaning services and facilities management (not elsewhere clas- sified) Clothing and footwear repair Clothing and footwear wholesal- ing Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining international water Coastal or transport (vessels 45 metres length and under, or 500 tonnes displace- ment and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) Combined primary and secondary education Commercial vehicle wholesaling equipment Communications manufacturing Community health centre oper- ation Community-based, multi-func- tional activities (not elsewhere classified) Computer and computer peripher- als retailing Computer and computer peripher- als wholesaling Computer and electronic office equipment manufacturing Levy rate per $100 of agreed level of weekly compen- sation $1.97 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.11 $0.67
 $1.93 $0.59 $0.45 $0.77 $0.40 $1.11 $2.54 $1.91 $0.06 $0.11 $0.06 $0.06 $0.07 $0.05 $0.08 $0.13 $0.11 $1.91 $0.11 $0.32 $1.23 $0.26 $0.33 $0.68 $0.62 $0.24 $0.26 $0.05 $0.08 $0.05 $0.05 $0.06 $0.06 $0.05 $0.05 77 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $0.04 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.04 $1.97 $3.59 $1.00 $2.54 $3.59 $1.18 $1.08 $0.22 $1.55 $0.85 $0.67 $1.71 $0.37 $0.51 $0.21 $0.10 $1.80 $1.27 $0.19 $0.11 $0.16 $0.07 $0.13 $0.16 $0.08 $0.08 $0.05 $0.09 $0.07 $0.06 $0.10 $0.05 $0.06 $0.05 $0.04 $0.10 $0.08 $0.05 Classification unit number 78340 26350 42210 21720 14190 42590 23390 27230 78560 96320 23330 25460 71120 52591 92420 78691 73230 01690 21130 66440 78 Classification unit Computer systems design and re- lated services Concrete product manufacturing Concreting services Confectionery manufacturing silver, lead, and zinc Construction material mining (not elsewhere classified) Construction services (not else- where classified) Converted paper product manufac- turing (not elsewhere classified) Copper, smelting and refining Corporate head office manage- ment services Correctional and detention ser- vices Corrugated paperboard and paper- board container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick-up and delivery ser- vices Craft and gift retailing (not else- where classified) Creative artists, musicians, writ- ers, and performers Credit reporting and debt collec- tion services Credit union operation Crop growing (not elsewhere clas- sified) Cured meat and smallgoods manu- facturing Customs and shipping agency services (excluding handling of goods) Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 22210 01300 47130 78310 01530 82000 86230 52100 73290 95270 24233 78630 93112 28510
 52610 84700 28520 28540 52342 46150 28590 Classification unit Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores intermedia- Depository financial tion (not elsewhere classified) Diet and weight-reduction centre operation Directory and mailing-list publish- ing Document preparation services Dog racing activities Domestic appliance manufactur- ing (not elsewhere classified) Domestic appliance repair and maintenance Educational support services Electric cable and wire manufac- turing Electric lighting equipment manu- facturing Electrical and electronic goods re- tailing (not elsewhere classified) Electrical and electronic goods wholesaling (not elsewhere classi- fied) Electrical equipment manufactur- ing (not elsewhere classified) Levy rate per $100 of agreed level of weekly compen- sation $0.77 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.07 $3.35 $2.02 $0.15 $3.35 $1.17 $0.15 $0.62 $0.10 $0.68 $0.12 $0.21 $2.81 $0.54 $1.26 $0.21 $1.03 $0.54 $0.62 $0.33 $0.16 $0.11 $0.05 $0.16 $0.08 $0.05 $0.06 $0.04 $0.06 $0.04 $0.05 $0.13 $0.06 $0.08 $0.05 $0.08 $0.06 $0.06 $0.05 $0.54 $0.06 79 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $1.35 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.09 $0.62 $0.32 $1.82 $0.30 $0.54 $0.15 $0.21 $0.06 $0.05 $0.10 $0.05 $0.06 $0.05 $0.05 $0.32 $0.05 $0.28 $0.37 $0.50 $2.11 $1.27 $0.10 $0.10 $1.53 $2.00 $0.05 $0.05 $0.06 $0.11 $0.08 $0.04 $0.04 $0.09 $0.11 $2.40 $0.12 Classification unit number 42320 52340 36130 36101 78330 28490 78320 78610 36103 78230 52350 25410 27690 25310 75110 73400 42341 96330 52592 80 services (including services Classification unit Electrical telecommunication within buildings) Electrical, electronic, and
 gas ap- pliance retailing Electricity generation (not else- where classified) Electricity line-system operation Electronic (except domestic appli- ance) and precision equipment re- pair and maintenance Electronic equipment manufactur- ing (not elsewhere classified) Electronic information storage ser- vices Employment placement and re- cruitment services (no on-hired staff) Energy and services utilities op- eration (excluding construction, maintenance and plant operation) Engineering design and engineer- ing consulting services Entertainment media retailing Explosives manufacturing Fabricated metal product manu- facturing (not elsewhere classi- fied) Fertiliser manufacturing Financial asset broking services Financial asset investing Fire and security alarm installation services Fire protection and other emer- gency services (except police and ambulance services) Firewood, coal, and coke retailing Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 66420 51210 01190 Classification unit Fish and seafood wholesaling Fish trawling, seining, and netting (including processing on board) Fishing (not elsewhere classified) Fixed space heating, cooling, and ventilation equipment manufactur- ing Floor covering retailing Floriculture production Flower retailing Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) Food and other specialised indus- trial machinery and equipment wholesaling Food product manufacturing (not elsewhere classified) Footwear manufacturing Footwear retailing representa- Foreign government tion Forest product and moss gathering and processing Forestry Forestry support services (exclud- ing tree cutting and felling) Fossil fuel electricity generation Free-to-air television broadcasting Freight forwarding services Fresh meat,
 fish, and poultry retail- ing Fruit and tree nut growing (not elsewhere classified) Levy rate per $100 of agreed level of weekly compen- sation $2.02 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.11 $4.88 $4.84 $1.34 $1.32 $1.80 $0.37 $1.34 $0.21 $0.21 $0.09 $0.09 $0.10 $0.05 $0.09 $0.62 $0.06 $1.18 $0.77 $0.40 $0.12 $3.05 $5.53 $5.55 $0.32 $0.18 $1.75 $1.31 $1.80 $0.08 $0.07 $0.05 $0.04 $0.15 $0.23 $0.23 $0.05 $0.05 $0.10 $0.09 $0.10 81 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $1.67 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.10 $1.31 $1.22 $0.68 $0.81 $1.61 $1.32 $0.41 $1.32 $3.57 $1.82 $0.10 $0.13 $1.97 $3.59 $2.54 $0.95 $3.29 $1.80 $2.92 $1.37 $1.80 $2.54 $1.22 $0.09 $0.08 $0.06 $0.07 $0.10 $0.09 $0.05 $0.09 $0.16 $0.10 $0.04 $0.04 $0.11 $0.16 $0.13 $0.07 $0.15 $0.10 $0.14 $0.09 $0.10 $0.13 $0.08 Classification unit Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling and floor Funeral, crematorium, and ceme- tery services Furniture wholesaling Furniture manufacturing (not else- where classified) Furniture retailing coverings Gambling activities (not elsewhere classified) Garden supplies retailing Gardening and turf management services Gas supply General insurance General practice medical services Glass and glass product manufac- turing Glazing services Gold ore mining Goods and equipment rental and hiring (not elsewhere classified) Grain and sheep or grain and beef cattle farming Grain growing Grain mill product manufacturing Grain storage services Grape growing Gravel and sand quarrying Grocery wholesaling (not else- where classified) Classification unit number 21300 51220 47150 95240 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 42450 13140 95190 01220 01210 21510 67010 01140 14110 47190 82 Reprinted as at 1 November 2013
 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 47191 95260 52330 45390 93130 86391 74210 41220 77430 84310 42101 77301 93111 01520 93113 93115 93110 93114 02195 Classification unit Grocery wholesaling—multiple product ranges Hairdressing and beauty services Hardware and building supplies retailing Hardware goods wholesaling (not elsewhere classified) Health and fitness centres and gymnasia operation Health care services (not else- where classified) Health insurance Heavy and civil engineering con- struction (not elsewhere classified) Heavy machinery and scaffolding rental and hiring Higher education (undergraduate and postgraduate courses) Hire of construction machinery and cranes with operator Holder investor farms and live- stock Horse and dog racing administra- tion and track operation Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Horse activities—thor- racing oughbred and other (not elsewhere classified) Horse oughbred racing—jockeys Horticultural contracting labour supply services activities—thor- racing and Levy rate per $100 of agreed level of weekly compen- sation $1.22 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.08 $0.68 $1.32 $0.94 $1.08 $0.33 $0.10 $2.78 $1.82 $0.17 $3.57 $0.95 $1.08 $3.37 $3.37 $3.37 $7.05 $7.05 $1.80 $0.06 $0.09 $0.07 $0.08 $0.05 $0.04 $0.14 $0.10 $0.05 $0.16 $0.07 $0.08 $0.14 $0.14 $0.14 $0.28 $0.28 $0.10 83 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $0.69 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.06 $3.41 $0.99 $0.67 $5.54 $0.32 $1.27 $0.45 $0.33 $0.15 $1.91 $0.27 $0.12 $0.15 $1.61 $1.30 $1.73 $1.73 $2.54 $1.73 $0.26 $0.24 $0.23 $0.16 $0.07 $0.06 $0.23 $0.05 $0.08 $0.06 $0.05 $0.05 $0.11 $0.05 $0.04 $0.05 $0.10 $0.09
 $0.10 $0.10 $0.13 $0.10 $0.05 $0.05 $0.06 Classification unit Hospitals (except psychiatric hos- pitals) House construction Houseware retailing pharmaceutical Human and medicinal product manufacturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chem- ical product wholesaling Industrial gas manufacturing Information services (not else- where classified) Inland water transport (except pas- senger-only) Interest group services (not else- where classified) Internet publishing and broadcast- ing Internet service providers and web search portals Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Iron ore mining Iron smelting and steel manufac- turing Jewellery and silverware manufac- turing Jewellery and watch wholesaling Justice Classification unit number 86110 41110 52331 25430 02200 36120 21220 45230 25320 92110 63030 96290 24232 71240 61210 78640 27120 27121 13110 27110 29410 47920 81200 84 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 22611 78410 92100 74110 28650 04150 47170 51230 01590 Classification unit Kitchenware and wholesaling Kiwifruit growing diningware Knitted product manufacturing Labour association services Labour supply services (nursing, medical, and dental) Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) Labour supply services (on-hired staff—non-office work—includ- ing up to 30% office work) Labour supply services (on-hired staff—office workers only) Land development and subdiv- ision Landscape construction services Laundry and dry-cleaning services substitute and leather Leather goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance and material-handling
 Lifting equipment manufacturing Line fishing (including processing on board) Liquor and wholesaling Liquor retailing tobacco product Livestock farming (not elsewhere classified) Levy rate per $100 of agreed level of weekly compen- sation $0.81 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.07 $1.80 $0.77 $0.27 $1.57 $1.66 $0.10 $0.07 $0.05 $0.09 $0.10 $2.34 $0.12 $0.21 $2.66 $3.59 $1.48 $0.77 $2.56 $0.06 $0.18 $0.10 $1.34 $4.88 $0.45 $1.31 $3.35 $0.05 $0.13 $0.16 $0.09 $0.07 $0.13 $0.04 $0.05 $0.04 $0.09 $0.21 $0.06 $0.09 $0.16 85 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $0.31 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.05 $3.07 $5.50 $0.41 $1.34 $2.34 $0.15 $0.23 $0.05 $0.09 $0.12 $1.26 $0.08 $0.12 $0.22 $0.62 $1.61 $0.85 $0.10 $1.61 $1.30 $4.92 $2.02 $0.26 $1.90 $1.41 $1.83 $0.04 $0.05 $0.06 $0.10 $0.07 $0.04 $0.10 $0.09 $0.21 $0.11 $0.05 $0.11 $0.09 $0.09 Classification unit Local government administration (not elsewhere classified) Log sawmilling Logging Lottery operation Machine tool and parts manufac- turing Machinery and equipment manu- facturing (not elsewhere classi- fied) Machinery and equipment repair and maintenance (not elsewhere classified) Magazine and other periodical publishing Management advice and related consulting services Manchester and textile goods re- tailing (not elsewhere classified) Manufacturing classified) Marine equipment retailing elsewhere (not Market research and statistical ser- vices Mattress manufacturing Meat and food inspection services Meat processing Meat, poultry, and smallgoods wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling container manufacturing Metal (not elsewhere classified) Metal furniture manufacturing Classification unit number 81130 23110 03020 93210 28640 28690 28680
 24221 78550 52230 29490 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 86 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 13190 27430 86132 21210 15130 13150 28620 14200 15200 84330 91120 91110 91130 53120 77420 28120 46240 28110 46230 28190 53140 Classification unit Metal ore mining (not elsewhere classified) Metal roof and guttering manufac- turing (except aluminium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machin- ery manufacturing Mining and quarrying (not else- where classified) Mining support services (not else- where classified) Modern Apprenticeship Coordina- tors employing apprentices Motion picture and video distribu- tion Motion picture and video produc- tion Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport equip- ment rental and hiring (not else- where classified) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used-part wholesaling Motor vehicle manufacturing Motor vehicle new-part wholesal- ing Motor vehicle parts manufacturing (not elsewhere classified) Motor vehicle parts retailing Levy rate per $100 of agreed level of weekly compen- sation $2.54 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.13 $1.67 $0.83 $1.27 $2.54 $2.54 $2.34 $2.54 $2.54 $0.54 $0.18 $0.51 $0.51 $0.85 $1.82 $2.34 $1.57 $1.37 $0.85 $1.37 $0.85 $0.10 $0.06 $0.08 $0.13 $0.13 $0.12 $0.13 $0.13 $0.06 $0.05 $0.06 $0.06 $0.07 $0.10 $0.12 $0.09 $0.09 $0.07 $0.09 $0.07 87 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $0.41 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.05 $1.80 $0.51 $0.12 $0.79 $2.53 $1.40 $0.37 $0.12 $0.10 $1.08 $0.95 $1.97 $3.26 $0.82
 $0.99 $1.80 $1.90 $0.39 $3.05 $1.67 $0.33 $1.80 $0.10 $0.06 $0.04 $0.06 $0.13 $0.09 $0.05 $0.04 $0.04 $0.08 $0.07 $0.11 $0.15 $0.07 $0.07 $0.10 $0.11 $0.05 $0.15 $0.10 $0.05 $0.10 Classification unit number 92200 01692 92510 24234 25590 22140 92390 52430 24211 73300 27330 77300 26400 41130 77120 52595 01110 27630 78540 04210 21400 12000 01180 88 Classification unit Museum operation Mushroom growing Music and other sound recording activities (not elsewhere classi- fied) Music publishing Natural rubber product manufac- turing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non-depository financing (not Non-ferrous metal casting and forging Non-financial assets leasing and investment (including franchisors) Non-metallic mineral product manufacturing elsewhere classified) Non-residential building construc- tion Non-residential property operators and developers (excluding con- struction) Non-store retailing Nursery production Nut, bolt, screw, and rivet manu- facturing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 36102 04220 86320 78670 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 Classification unit On-selling electricity and electri- city market operation Onshore aquaculture Optometry and optical dispensing Packaging services Paint and coatings manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Passenger car and minibus rental and hiring Pathology and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere classified)
 Personal services (not elsewhere classified) Pest control services (except agri- cultural and forestry) Pesticide manufacturing Petroleum and coal product manu- facturing (not elsewhere classi- fied) Petroleum and natural gas explor- ation Petroleum fuel retailing (including associated vehicle servicing) Petroleum product wholesaling (including product ownership to retail point-of-sale) Levy rate per $100 of agreed level of weekly compen- sation $0.32 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.05 $3.05 $0.13 $1.00 $0.50 $3.39 $0.85 $0.45 $0.85 $0.68 $0.23 $0.95 $0.33 $0.51 $0.51 $0.54 $0.68 $1.93 $0.67 $1.27 $2.54 $0.85 $0.24 $0.15 $0.04 $0.07 $0.06 $0.16 $0.07 $0.06 $0.07 $0.06 $0.06 $0.07 $0.05 $0.06 $0.06 $0.06 $0.06 $0.11 $0.06 $0.08 $0.13 $0.07 $0.05 89 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $0.33 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.05 $0.45 $0.17 $0.17 $0.26 $0.33 $3.35 $0.33 $1.97 $3.59 $0.81 $2.34 $0.81 $1.29 $1.29 $1.29 $1.91 $1.71 $0.51 $1.00 $1.82 $1.82 $2.93 $0.06 $0.05 $0.05 $0.05 $0.05 $0.16 $0.05 $0.11 $0.16 $0.07 $0.12 $0.07 $0.08 $0.08 $0.08 $0.11 $0.10 $0.06 $0.07 $0.10 $0.10 $0.14 Classification unit number 25100 47960 52510 95220 28310 86350 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 90 Classification unit Petroleum refining and petroleum fuel manufacturing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toi- letry goods retailing Photographic film processing Photographic, optical, and oph- thalmic equipment manufacturing Physiotherapy services Pig farming Pipeline transport Plaster and gypsum product manu- facturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Polymer film and sheet packaging material
 manufacturing Polymer foam product manufac- turing Polymer product manufacturing (not elsewhere classified) Port and water transport terminal operations Postal services Post-production services and other motion picture and video activities (not elsewhere classified) Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 04120 Classification unit Prawn fishing Levy rate per $100 of agreed level of weekly compen- sation $4.78 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.21 29110 29190 21740 84100 84210 24120 24130 97000 28390 46120 95230 78291 86120 96360 24231 57200 23310 28660 building Prefabricated metal manufacturing Prefabricated wooden building manufacturing Prepared animal and bird feed manufacturing Preschool education Primary education Printing Printing support services ser- employing households photographic Private staff Professional and scientific equip- ment manufacturing (not else- where classified) Professional and scientific goods wholesaling Professional vices Professional, scientific, and tech- nical services (not elsewhere clas- sified) Psychiatric hospitals and psychi- atric services (not elsewhere clas- sified) Public order and safety services (not elsewhere classified) Publishing (not elsewhere classi- fied) (except software, music, and Internet) Pubs, taverns, and bars Pulp, paper, and paperboard manu- facturing Pump and compressor manufac- turing $2.11 $2.40 $1.18 $0.66 $0.32 $0.60 $0.60 $0.68 $0.26 $0.24 $0.21 $0.64 $0.11 $0.12 $0.08 $0.06 $0.05 $0.06 $0.06 $0.06 $0.05 $0.05 $0.05 $0.06 $0.69 $0.06 $0.31 $0.12 $1.11 $0.85 $1.34 $0.05 $0.04 $0.08 $0.07 $0.09 91 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $0.18
 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.05 $1.61 $1.61 $2.34 $2.35 $0.31 $1.18 $0.54 $0.27 $0.59 $0.26 $3.28 $1.89 $0.82 $0.33 $0.99 $0.37 $1.89 $1.89 $0.10 $0.10 $0.12 $0.12 $0.05 $0.08 $0.06 $0.05 $0.06 $0.05 $0.15 $0.11 $0.07 $0.05 $0.07 $0.05 $0.11 $0.11 $1.29 $0.08 Classification unit Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufactur- ing and repair services Ready-mixed concrete manufac- turing Real estate services wood product Reconstituted manufacturing Regulatory services (licensing and inspection) (not elsewhere classi- fied) Religious organisations and ser- vices Repair and maintenance (not else- where classified) Reproduction of recorded media Residential building construction (not elsewhere classified) Residential care services (not else- where classified) Residential property operators and developers (excluding construc- tion) Residential refuge operation Retail commission-based buying and/or selling Retail postal services Retirement village operation (with rest home or hospital facilities) Retirement operation village (without rest home or hospital fa- cilities) Rigid and semi-rigid polymer product manufacturing Classification unit number 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 24300 41120 87220 77110 87222 52597 71111 87211 87210 25610 92 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 41210 61100 04110 42230 22230 23391 66500 78100 78290 21730 84220 37020 02120 01230 01240 27590 28210 13170 42100 87290 21810 24235 96350 Classification unit Road and bridge construction Road freight transport Rock lobster and crab fishing or potting Roofing services Rope, cordage, and twine manu- facturing Sanitary paper product manufac- turing Scenic and sightseeing transport (excluding aviation) Scientific research services Scientific testing and analysis ser- vices Seafood
 processing (other than on board vessels) Secondary education Sewerage and drainage services Shearing services Sheep and beef cattle farming Sheep farming Sheet metal product manufactur- ing (except metal structural and container products) Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) Silver, lead, and zinc ore mining Site preparation services (not Social assistance services elsewhere classified) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services Levy rate per $100 of agreed level of weekly compen- sation $2.24 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.12 $3.47 $4.95 $4.36 $2.53 $1.18 $1.91 $0.27 $0.64 $2.93 $0.32 $1.82 $5.47 $3.29 $3.29 $1.67 $0.16 $0.21 $0.19 $0.13 $0.08 $0.11 $0.05 $0.06 $0.14 $0.05 $0.10 $0.23 $0.15 $0.15 $0.10 $2.36 $0.12 $2.54 $2.66 $1.57 $0.75 $0.12 $2.36 $0.13 $0.13 $0.09 $0.07 $0.04 $0.12 93 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Levy rate per $100 of agreed level of weekly compen- sation $0.28 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.05 $1.31 $0.13 $0.32 $0.75 $0.37 $1.08 $1.08 $2.16 $2.16 $1.08 $1.08 $1.08 $7.05 $3.37 $1.08 $5.19 $7.05 $7.05 $0.09 $0.04 $0.05 $0.07 $0.05 $0.08 $0.08 $0.11 $0.11 $0.08 $0.08 $0.08 $0.28 $0.14 $0.08 $0.20 $0.28 $0.28 Classification unit Specialised design services (not elsewhere classified) Specialised food retailing (not elsewhere classified) Specialist medical services Special-school education Spirit manufacturing and and and and and recre- recre- recre- recre- physical physical physical Sport and camping equipment re- tailing Sport ation—boating or yachting Sport recre- ation—community (not elsewhere classified) Sport ation—community cricket Sport physical ation—community rugby physical Sport ation—community rugby league Sport and physical recreation—cy- cling and Sport ation—golf Sport and
 ation—motor cycling and Sport ation—motor racing Sport and ation—netball Sport ation—professional cricket Sport ation—professional rugby Sport recre- ation—professional rugby league physical physical physical physical physical physical physical recre- recre- recre- recre- recre- recre- and and and Classification unit number 78520 51290 86220 84240 21840 52410 93192 93190 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 94 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 93175 93182 93184 93185 93186 93187 93188 93196 84500 93120 27620 52460 27130 66210 01160 52590 27490 42240 27410 21710 and and sport recre- recre- recre- recre- physical physical physical physical physical physical recre- (not Classification unit Sport and ation—professional elsewhere classified) Sport and ation—snow skiing Sport and ation—softball or baseball Sport ation—squash or badminton Sport ation—swimming Sport and ation—tennis Sport and ation—water skiing Sporting and recreational equine activities (not elsewhere classi- fied) Sports and physical recreation in- struction Sports and physical recreation venues, grounds, and facilities op- eration Spring and wire product manufac- turing Stationery goods retailing physical recre- recre- Steel pipe and tube manufacturing Stevedoring services Stone fruit growing Store-based retailing (not else- where classified) Structural metal product manufac- turing (not elsewhere classified) Structural steel erection services Structural steel fabricating Sugar manufacturing Levy rate per $100 of agreed level of weekly compen- sation $7.05 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.28 $2.81 $1.08 $2.16 $1.08 $1.08 $1.08 $7.05 $2.16 $1.08 $1.41 $0.37 $1.73 $4.06 $1.80 $0.62 $3.21 $4.32 $3.21 $1.00 $0.13 $0.08 $0.11 $0.08 $0.08 $0.08 $0.28 $0.11 $0.08 $0.09 $0.05 $0.10 $0.18 $0.10 $0.06 $0.15 $0.19 $0.15 $0.07 95 Schedule 3 Accident
 Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 74120 Classification unit Superannuation funds Levy rate per $100 of agreed level of weekly compen- sation $0.10 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.04 Supermarket and grocery stores Surface coating and finishing Surveying and mapping services Synthetic resin and synthetic rub- ber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and Other Vehicle Scheduling Operations Taxi and road transport (not else- where classified) Technical and vocational educa- tion and training Telecommunication goods whole- saling Telecommunications services (not elsewhere classified) Textile finishing and textile prod- uct manufacturing (not elsewhere classified) Textile floor covering manufactur- ing Textile product wholesaling Tiling and carpeting services Timber resawing and dressing Timber wholesaling Toy and game retailing sporting, and recreational Toy and sporting goods wholesal- ing Toy, product manufacturing Trailer and motor vehicle retailing (not elsewhere classified) $1.31 $2.11 $0.28 $1.27 $2.53 $0.91 $0.21 $1.61 $0.17 $0.24 $0.15 $0.77 $2.53 $0.45 $3.59 $3.07 $2.40 $0.62 $0.24 $1.61 $0.85 $0.09 $0.11 $0.05 $0.08 $0.13 $0.07 $0.05 $0.10 $0.05 $0.05 $0.05 $0.07 $0.13 $0.06 $0.16 $0.15 $0.12 $0.06 $0.05 $0.10 $0.07 51100 27640 78220 25330 22120 51250 61231 61230 84320 46160 71230 22290 22220 47210 42430 23130 45310 52420 47930 29420 53130 96 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Schedule 3 Classification unit number 46221 65090 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 63031 37010 Classification unit Trailer and motor vehicle whole- saling (not elsewhere classified) Transport (not elsewhere classi- fied) Transport equipment manufactur- ing (not elsewhere classified) Transport support
 services (not elsewhere classified) Travel agency and tour arrange- ment services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Utility network construction and maintenance services Vegetable growing Veneer and plywood manufactur- ing Veterinary and medicinal product manufacturing Veterinary services pharmaceutical Video and other electronic media rental and hiring Warehousing and storage services (not elsewhere classified) Waste collection services elsewhere classified) Waste remediation and materials recovery services Waste treatment and disposal ser- vices Watch and jewellery retailing (not Water passenger transport (river, lake, or harbour) Water supply Levy rate per $100 of agreed level of weekly compen- sation $0.85 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.07 $1.75 $1.37 $1.75 $0.19 $1.80 $0.79 $1.57 $1.61 $1.82 $1.80 $2.40 $0.67 $0.64 $0.37 $1.37 $2.39 $2.36 $2.36 $0.37 $1.91 $1.82 $0.10 $0.09 $0.10 $0.05 $0.10 $0.06 $0.09 $0.10 $0.10 $0.10 $0.12 $0.06 $0.06 $0.05 $0.09 $0.12 $0.12 $0.12 $0.05 $0.11 $0.10 97 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Classification unit number 66290 28511 47990 47991 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Classification unit Water transport support services (not elsewhere classified) Whiteware appliance manufactur- ing Wholesaling (not elsewhere classi- fied) Wholesaling—commission-based or excluding storage and handling of goods Wine manufacturing classified) Wired telecommunications net- work operation Wireless telecommunications net- work operation (not elsewhere classified) Wood chipping and alcoholic beverage elsewhere (not Wood product manufacturing (not elsewhere classified) Wooden furniture and upholstered seat manufacturing Wooden structural fittings and components manufacturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Levy rate per $100 of
 agreed level of weekly compen- sation $1.91 Non-abate- ment part rate per $100 of agreed level of weekly com- pensation $0.11 $0.54 $0.98 $0.24 $0.06 $0.07 $0.05 $0.75 $0.07 $0.15 $0.15 $3.07 $2.40 $1.61 $2.40 $2.56 $0.45 $1.40 $0.05 $0.05 $0.15 $0.12 $0.10 $0.12 $0.13 $0.06 $0.09 Michael Webster, for Clerk of the Executive Council.
Issued under the authority of the Acts and Regulations Publication Act 1989.

98 Reprinted as at 1 November 2013 Accident Compensation (Work Account Levies) Regulations 2013 Date of notification in Gazette: 28 February 2013.
99 Notes Accident Compensation (Work Account Levies) Regulations 2013 Reprinted as at 1 November 2013 Reprints notes 1 2 3 General This is a reprint of the Accident Compensation (Work Ac- count Levies) Regulations 2013 that the amendments to those regulations as at the date of the last amendment to them.

incorporates all 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, will have the status of an official version once issued by the Chief Parliamentary Counsel under section 17(1) of that Act.

Editorial and format changes Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012.

See also http://www.pco.parliament.govt.nz/editorial-conven- tions/.
4 Amendments incorporated in this reprint Accident Compensation (Work Account Levies) Amendment Regulations 2013 (SR 2013/420) 12 100 Wellington, New Zealand: Published under the authority of the New Zealand Government—2013