Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698749793345.pdf (New Zealand)
Reprint as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 (LI 2016/29) Accident Compensation (Experience Rating) Regulations 2016: revoked, on 1 April 2017, by regula- tion 24(1) of the Accident Compensation (Experience Rating) Regulations 2017 (LI 2017/20).
Jerry Mateparae, Governor-General Order in Council At Wellington this 22nd day of February 2016 Present: The Right Hon John Key presiding in Council These regulations are made under sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001— (a) (b) on the advice and with the consent of the Executive Council; and on the recommendation of the Minister for ACC made after complying with the consultation requirements of sections 330 and 331 of that Act.
Contents 1 2 Title Commencement Page 3 3 Note Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

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

These regulations are administered by the Ministry of Business, Innovation, and Employment.
1 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 About these regulations What these regulations do Calculations underpinning regulations Tax year to which regulations apply Terms used Interpretation Meaning of industry peer group and non-industry peer group Part 1 Experience rating system: qualifying class 1 levy payers Discount Loading No adjustment Applying grouping for this Part Part 2 Experience rating system: qualifying class 2 levy payers Discount, loading, or no adjustment Industry size modification Industry size modification: when result of calculation must be disregarded Experience rating modification Experience rating modification: when result of calculation must be disregarded Applying grouping for this Part Part 3 Powers needed to make system work Grouping levy payers Attributing information about earnings and claims Disregarding arrangements Using and disclosing information Collecting information Declaring adverse event Revocation and saving Schedule 1 Levy risk groups for applicable levy year Schedule 2 Levy risk groups for experience period tax year 1 April 2014 to 31 March 2015 Schedule 3 Levy risk groups for experience period tax year 1 April 2013 to 31 March Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013 r 4 72 1 2 3 (1) (2) (3) Regulations Title These regulations are the Accident Compensation (Experience Rating) Regula- tions 2016.
Commencement These regulations come into force on 1 April 2016.

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

The experience rating system applies to the section 167(4)(a) levy or the self- employed and shareholder-employee levy that the levy payer (that is, an em- ployer, a private domestic worker, a self-employed person, or a shareholder- employee) must pay.
The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employ- er’s current or former employees or the private domestic worker or the self-em- ployed person or the shareholder-employee.

(4) An adjustment under the system is in addition to an upward or downward ad- 4 (1) (2) (3) justment under section 175.
Calculations underpinning regulations The Corporation must make the calculations described in subclauses (3) to (6) to establish the facts to enable it to decide whether to make an adjustment (as described in regulation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be upward or downward.

The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.
The Corporation must, when making calculations involving an employer who is not an accredited employer in the applicable levy year but was an accredited employer for some or all of the experience period,— (a) treat claims accepted by the employer when an accredited employer as claims accepted by the Corporation; and 3 r 5 (4) (5) (6) (7) Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 (b) (c) treat weekly compensation paid by the employer when an accredited em- ployer as weekly compensation paid by the Corporation; and treat qualifying costs of treatment paid by the employer when an ac- credited employer as qualifying costs of treatment paid by the Corpor- ation.
The Corporation must calculate the number of qualifying claims in the experi- ence period for which it has paid weekly compensation for the employer’s cur- rent or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

For the qualifying claims described in subclause (4), the Corporation must cal- culate the total number of weekly compensation days in the claims activity period.
The Corporation must calculate the number of qualifying claims in the experi- ence period that involve the death of a current or former employee of the em- ployer or the death of the private domestic worker or the self-employed person or the shareholder-employee.
For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.

5 Tax year to which regulations apply These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employee levies that are payable for the tax year starting on 1 April 2016 and ending on 31 March 2017.
Terms used 6 Interpretation In these regulations, unless the context otherwise requires,— Act means the Accident Compensation Act 2001 applicable levy year means the 2016–17 levy year arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007 claims activity period means the period made up of— (a) (b) the experience period; and the 6 months that— (i) (ii) immediately follow the last year of the experience period; and start on 1 April and end with the close of 30 September Corporation means the Accident Compensation Corporation continued by sec- tion 259 4 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 r 6 experience period, for the levy year starting on 1 April 2016 and ending with the close of 31 March 2017, means the period consisting of— (a) (b) (c) the tax year starting on 1 April 2014 and ending with the close of 31 March 2015; and the tax year starting on 1 April 2013 and ending with the close of 31 March 2014; and the tax year starting on 1 April 2012 and ending with the close of 31 March 2013 experience rating modification means the result of applying regulations 15 and 16 industry peer group has the meaning given to it by regulation 7 industry size modification means the result of applying regulations 13 and 14 levy payer,— (a) (b) in Part 1, means a qualifying class 1 levy payer in the applicable levy year: in Part 2, means a qualifying class 2 levy payer in the applicable levy year: (c) in Part 3, means— (i) (ii) an employer or a private domestic worker or a self-employed per- son who pays, or is liable to pay, a section 167(4)(a) levy; and a self-employed person or a shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; and (iii) an accredited employer levy risk group,— (a) for the applicable levy year, means a group that— (i) (ii) is described in the first column of Schedule 1; and consists of the classification units opposite it in the second column of that schedule: (b) for a tax year
 within the experience period for which a relevant matter is the levy risk group, means a group that— (i) (ii) is described in the first column of Schedule 2, 3, or 4 (whichever is applicable); and consists of the classification units opposite it in the second column of that schedule levy year means the period starting on 1 April and ending on 31 March liable earnings means the sum of the earnings of an employer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year 5 r 6 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 minimum liable earnings, in relation to the tax years that form part of the ex- perience period for the applicable levy year, are as follows: (a) (b) (c) for the tax year starting on 1 April 2014 and ending with the close of 31 March 2015, $28,600: for the tax year starting on 1 April 2013 and ending with the close of 31 March 2014, $28,080: for the tax year starting on 1 April 2012 and ending with the close of 31 March 2013, $27,040 non-industry peer group has the meaning given to it by regulation 7 qualifying claim— (a) means a claim that— (i) is made under section 48 for a work-related personal injury suf- fered in the experience period (except for a work-related personal injury described in paragraph (b)); and (ii) is accepted by the Corporation; and (b) does not include a claim made for a work-related personal injury suf- fered in the experience period that is— (i) (ii) (iii) a mental injury suffered by a person in the circumstances de- scribed in section 21; or a personal injury caused by a work-related gradual process, dis- ease, or infection that involves exposure to asbestos; or a personal injury caused by a work-related gradual process, dis- ease, or infection that results in hearing loss qualifying class 1 levy payer— (a) means an employer who,— (i) (ii) (iii) in each tax year in the experience period, paid,
 or was liable to pay, a section 167(4)(a) levy; and in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: (b) does not include an employer described in paragraph (a) who— (i) is included in a group made under regulation 18 that paid, or was liable to pay, in each tax year in the experience period, a sec- tion 167(4)(a) levy of $10,000 or more; or (ii) is an accredited employer: (c) means a private domestic worker who,— 6 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 r 6 (i) (ii) (iii) in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: (d) means a self-employed person who,— (i) (ii) in each tax year in the experience period, paid, or was liable to pay, either a section 167(4)(a) levy or a self-employed and share- holder-employee levy; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: (e) means a shareholder-employee who,— (i) (ii) in each tax year in the experience period, paid, or was liable to pay, a self-employed and shareholder-employee levy; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year qualifying class 2 levy payer— (a) means an employer or a private domestic worker who, in each tax year in the experience period,— (i) (ii) paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and had liable earnings greater than the minimum liable earnings for
 the tax year: (b) does not include an employer described in paragraph (a) who is an ac- credited employer: (c) means a group made under regulation 18 that, in each tax year in the ex- perience period,— (i) (ii) (iii) paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and had liable earnings greater than the minimum liable earnings for the tax year; and for the purposes of the application of Part 2 to it, is treated as if any of the following who are in the group were not in it: (A) (B) a self-employed person: a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy: (C) an accredited employer 7 r 6 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 qualifying costs of treatment— (a) means the costs of— (i) (ii) treatment described in clause 2 of Schedule 1 of the Act; and any ancillary services related to treatment described in clause 3(1) of Schedule 1 of the Act; and (b) does not include the costs of public health acute services section means a section of the Act section 167(4)(a) levy— (a) means the portion of a Work Account levy necessary to provide for the purposes referred to in section 167(4)(a): (b) if a Work Account levy is adjusted under section 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted self-employed and shareholder-employee levy— (a) means the levy payable by self-employed persons and shareholder- employees to purchase and maintain weekly compensation under section 208: (b) if the levy described in paragraph (a) is adjusted under section 175, means the amount of the levy before the levy is adjusted tax year means the period starting on 1 April and ending on 31 March weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim whole group— (a) means the group consisting of— (i) (ii)
 employers and private domestic workers and self-employed per- sons who paid, or were liable to pay, a section 167(4)(a) levy in any tax year in the experience period; and self-employed persons and shareholder-employees who paid, or were liable to pay, a self-employed and shareholder-employee levy in any tax year in the experience period; but (b) does not include an employer described in paragraph (a)(i) who is an ac- credited employer Work Account levy means the levy payable by— (a) (b) (c) an employer under section 168: a private domestic worker under section 168A: a self-employed person under section 168B.
8 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Part 1 r 9 7 (1) Meaning of industry peer group and non-industry peer group Industry peer group means the applicable one of the following: (a) (b) the medium industry peer group, as described in subclause (2): the large industry peer group, as described in subclause (3).
(2) The medium industry peer group consists of levy payers who— (a) (b) are in the same levy risk group; and each have average annual liable earnings of $2 million or less.

(3) The large industry peer group consists of levy payers who— (a) (b) are in the same levy risk group; and each have average annual liable earnings greater than $2 million.
(4) Non-industry peer group means the applicable one of the following: (a) (b) the medium non-industry peer group, as described in subclause (5): the large non-industry peer group, as described in subclause (6).

(5) (6) (7) The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.

The large non-industry peer group consists of levy payers who each have aver- age annual liable earnings greater than $2 million.
For the purposes of subclauses (2), (3), (5), and (6), the Corporation must cal- culate the average annual liable earnings of a levy payer using the following formula: (8) In the formula in subclause (7), earnings means the total of the levy payer’s liable earnings in the experience period.

earnings ÷ 3 Part 1 Experience rating system: qualifying class 1 levy payers Discount This regulation applies if the number the Corporation calculates under regula- tion 4(4) and (6) for the levy payer is zero.
The Corporation must apply a discount of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
Loading This regulation applies if— (a) the number the Corporation calculates under regulation 4(5) for the levy payer is 71 or more; or 8 (1) (2) 9 (1) 9 Part 1 r 10 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 (2) 10 (1) (2) (b) the number the Corporation calculates under regulation 4(6) for the levy payer is 1 or more.
The Corporation must apply a loading of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

No adjustment This regulation applies if— (a) (b) the number the Corporation calculates under regulation 4(5) for the levy payer is between 1 and 70 (inclusive); and the number the Corporation calculates under regulation 4(6) for the levy payer is zero.
The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)(a) levy or the self-employed and share- holder-employee levy payable by the levy payer in the applicable levy year.
11 Applying grouping for this Part If the Corporation’s exercise of its grouping power in regulation 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must— (a) (b) (c) disregard the group; and apply this Part to each levy payer in the group; and invoice each levy payer in the group individually.
Part 2 Experience rating system: qualifying class 2 levy payers 12 (1) Discount, loading, or no adjustment To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,— (a) (b) first, use the applicable one of the formulas in subclauses (2) and (3) or subclauses (4) to (6); and secondly, use the result of the formula as described in subclause (7), (8), or (9).
Formula if levy payer in 1 levy risk group (2) If the Corporation’s application of Schedules 1 to 4 results in a levy payer be- ing in 1 levy risk group, the formula is— (3) In the formula in subclause (2),— levy × adjustment 10 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Part 2 r 13 (a) (b) levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year: adjustment means the sum of the industry size modification and the ex- perience rating modification for the applicable levy risk group.
Formula if levy payer in 2 or more levy risk groups (4) If the Corporation’s application of Schedules 1 to 4 results in a levy payer be- ing in 2 or more levy risk groups, the formula is— (5) In the formula in subclause (4),— total levy × weighted adjustment (a) total levy means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the applicable levy year ac- cording to each levy risk group that the levy payer is in: (b) weighted adjustment means the result of the following formula: total adjustments for experience period ÷ total levy for experience period (6) In the formula in subclause (5)(b),— (a) total adjustments for experience period means the total reached by do- ing the following: (i) for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the ex- perience period by the sum of the industry size modification and the experience rating modification; and (ii) adding up the results of the calculations in subparagraph (i): (b) total levy for experience period means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the ex- perience period according to each levy risk group that the levy payer is in.
Result of formula (7) (8) (9) 13 (1) If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.

If the result is a positive number, the Corporation must apply a loading equiva- lent to the positive number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
If the result is zero, the Corporation must not apply a discount or a loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
Industry size modification The Corporation must calculate the industry size modification using the follow- ing formula: 11 Part 2 r 13 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 [(industry peers − levy peers) ÷ levy peers] × weighting (2) In the formula in subclause (1),— (a) (b) (c) industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclauses (3) and (4): levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated using the formula in subclauses (5) and (6): weighting means the weighting calculated using the formula in subclau- ses (7) and (8).
Industry peers (3) The Corporation must calculate the experience rate of the applicable industry peer group using the following formula: (4) In the formula in subclause (3),— compensation days ÷ earnings (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Levy peers (5) The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the fol- lowing formula: (6) In the formula in subclause (5),— compensation days ÷ earnings (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
Weighting (7) The Corporation must calculate the weighting using the following formula: industry peer group earnings ÷ risk group earnings (8) In the formula in subclause (7),— 12 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Part 2 r 15 (a) (b) industry peer group earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period: risk group earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
Industry size modification: when result of calculation must be disregarded If the industry size modification calculated using the formula in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the in- dustry size modification as 0.15.

If the industry size modification calculated using the formula in regulation 13 is less than −0.15, the Corporation must disregard the result and treat the indus- try size modification as −0.15.
Experience rating modification The Corporation must calculate the experience rating modification using the following formula: [(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment 14 (1) (2) 15 (1) (2) In the formula in subclause (1),— (a) (b) rehabilitation component means the rehabilitation component calcula- ted using the formula in subclauses (4) to (11): risk management component means the risk management component calculated using the formula in subclauses (12) to (19): (c) off-balance adjustment means the adjustment that is— (i) required to ensure that the aggregate value of discounts equals the aggregate value of loadings to be applied to section 167(4)(a) lev- ies payable by levy payers in the applicable levy year; and (ii) applied as described in subclause (20).
Weighting for use in calculating rehabilitation component and risk management component (3) For the weighting referred to in subclauses (5)(c) and (13)(c), the Corporation must either calculate it using the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows: (a) (b) if the liable earnings (LE) of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of— 0.05 × √(LE ÷ $2,000,000) if the liable earnings (LE) of the levy payer in the experience period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of— 13 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 (c) (d) (e) (f) (g) (h) 5% + {0.05 × √[(LE − $2,000,000) ÷ $3,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of— 10% + {0.05 × √[(LE − $5,000,000) ÷ $5,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of— 15% + {0.05 × √[(LE − $10,000,000) ÷ $10,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of— 20% + {0.1 × √[(LE − $20,000,000) ÷ $30,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of— 30% + {0.1 × √[(LE − $50,000,000) ÷ $50,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of— 40% + {0.1 × √[(LE − $100,000,000) ÷ $100,000,000]} if the liable earnings (LE) of the levy payer in the experience period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of— 50% + {0.5 × √[(LE − $200,000,000) ÷
 $1,150,000,000]} (i) if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
Rehabilitation component (4) The Corporation must calculate the rehabilitation component using the follow- ing formula: [(payer’s rate − payers’ rate) ÷ payers’ rate] × weighting (5) In the formula in subclause (4),— (a) (b) payer’s rate means the experience rate of the levy payer for the applic- able levy risk group calculated using the formula in subclauses (6) and (7): payers’ rate means the experience rate of the levy payers in the applic- able industry peer group calculated using the formula in subclauses (8) and (9): (c) weighting means the weighting provided by subclause (3).
14 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Part 2 r 15 (6) The Corporation must calculate the experience rate of the levy payer for the ap- plicable levy risk group using the following formula: (7) In the formula in subclause (6),— compensation days ÷ earnings (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the levy payer’s liable earnings in the ex- perience period.
(8) The Corporation must calculate the experience rate of the levy payers in the ap- plicable industry peer group using the following formula: (9) In the formula in subclause (8),— compensation days ÷ earnings (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Rehabilitation component: when result of calculation must be disregarded (10) (11) If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

If the rehabilitation component calculated using the formula in subclauses (4) to (9) is less than −0.35, the Corporation must disregard the result and treat the component as −0.35.
Risk management component (12) The Corporation must calculate the risk management component using the fol- lowing formula: [(payer’s rate − payers’ rate) ÷ payers’ rate] × weighting (13) In the formula in subclause (12),— (a) (b) payer’s rate means the experience rate of the levy payer for the applic- able levy risk group calculated using the formula in subclauses (14) and (15): payers’ rate means the experience rate of the levy payers in the applic- able industry peer group calculated using the formula in subclauses (16) and (17): 15 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 (c) weighting means the weighting provided by subclause (3).
(14) The Corporation must calculate the experience rate of the levy payer for the ap- plicable levy risk group using the following formula: claims and deaths ÷ earnings (15) In the formula in subclause (14),— (a) claims and deaths means the sum of— (i) (ii) the number of the qualifying claims of the levy payer in the ex- perience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and the number of the qualifying claims of the levy payer in the ex- perience period that involve the death of a current or former employee of the employer or the death of the private domestic worker: (b) earnings means the total of the levy payer’s liable earnings in the ex- perience period.
(16) The Corporation must calculate the experience rate of the levy payers in the ap- plicable industry peer group using the following formula: claims and deaths ÷ earnings (17) In the formula in subclause (16),— (a) claims and deaths means the sum of— (i) (ii) the number of the qualifying claims of the levy payers in the ap- plicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and the number of the qualifying claims of the levy payers in the ap- plicable industry peer group in the experience period that involve the death of a current or former employee of an employer or the death of a private domestic worker: (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Risk management component: when result of calculation must be disregarded If the risk management component calculated using the formula in subclauses (12) to (17) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.

If the risk management component calculated using the formula in subclauses (12) to (17) is less than −0.35, the Corporation must disregard the result and treat the component as −0.35.
(18) (19) 16 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Part 3 r 18 Off-balance adjustment (20) The Corporation must apply the off-balance adjustment by,— (a) (b) first, calculating the off-balance adjustment for the applicable non-indus- try peer group; and secondly, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted ex- perience rating modification for the levy payer.
16 (1) (2) Experience rating modification: when result of calculation must be disregarded If the experience rating modification calculated using the formula in regulation 15 is greater than 0.60, the Corporation must disregard the result and treat the experience rating modification as 0.60.

If the experience rating modification calculated using the formula in regulation 15 is less than −0.35, the Corporation must disregard the result and treat the experience rating modification as −0.35.
17 Applying grouping for this Part If the Corporation’s exercise of its grouping power in regulation 18 makes a group that is a levy payer, the Corporation must— (a) (b) (c) apply this Part to the group to decide whether to make an adjustment as described in regulation 3(3) and, if it is to make an adjustment, whether the adjustment is to be up or down; and apply the decision to each levy payer in the group; and invoice each levy payer in the group individually.
Part 3 Powers needed to make system work 18 (1) (2) (3) Grouping levy payers This regulation applies to the situations of levy payers on 1 April and empow- ers the Corporation to group the levy payers for the applicable levy year start- ing on that date.

If levy payers are companies that are associated persons under section YB 2 of the Income Tax Act 2007, the Corporation may group the companies as 1 levy payer.
If levy payers are companies and persons other than companies that are associ- ated persons under section YB 3 of the Income Tax Act 2007, the Corporation may group the companies and persons as 1 levy payer.

17 Part 3 r 19 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 (4) (5) (6) (7) (8) (9) If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.
If levy payers are trustees of trusts and settlors of the trusts that are associated persons under section YB 8 of the Income Tax Act 2007, the Corporation may group the trustees and settlors as 1 levy payer.

If levy payers are partnerships and partners in the partnerships that are associ- ated persons under section YB 12 of the Income Tax Act 2007, the Corporation may group the partnerships and partners as 1 levy payer.
If levy payers are persons who are associated persons under section YB 14 of the Income Tax Act 2007, the Corporation may group the persons as 1 levy payer.

In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sections YB 4, YB 5, YB 6, YB 9, and YB 11 of the Income Tax Act 2007.
If a levy payer submits tax returns that cover the levy payer’s employees and the employees of another levy payer as if they were the levy payer’s employees, the Corporation may group the levy payers as 1 levy payer.
(10) If the Corporation’s application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following: (a) which group has the greatest influence over the levy payer’s workplace safety; and (b) which group exerts the greatest management or other control over the levy payer’s workplace.
(11) The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.

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

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

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

(5) When a levy payer leaves a group of levy payers, the Corporation must attrib- ute the information to the levy payer.
18 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Part 3 r 22 (6) When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.

(7) 20 (1) (2) (3) 21 (1) (2) (3) 22 (1) This regulation does not apply if the transfer, amalgamation, leaving, or ceas- ing was effected before 1 April 2011.
Disregarding arrangements The Corporation may disregard an arrangement made for the purpose, or that has the effect, of altering, directly or indirectly, the result of the application of regulations 8 to 17 to the levy payer.

The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding being put in a group, or in a particular group, under regulation 18.
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.

Using and disclosing information This regulation applies to a levy payer who is an employer.
For the purposes of applying these regulations to the levy payer, the Corpor- ation may use information it holds about a claim made by a current or former employee of the levy payer, whether the claim was made before the claimant became an employee or while the claimant was an employee.

The Corporation may disclose to the levy payer any information about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.
Collecting information The Corporation may require a levy payer to— (a) (b) provide the information the Corporation needs to apply regulation 18 or 19 to the levy payer: confirm or deny the correctness of information that the Corporation holds about the levy payer and proposes to use to apply regulation 18 or 19 to the levy payer.

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

19 Part 3 r 23 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 23 (1) (2) (3) 24 (1) Declaring adverse event The Minister may declare that an event is an adverse event for the purposes of these regulations.
The Minister must make the declaration by publishing a notice in the Gazette.

Part 1 or 2 applies to a qualifying claim resulting directly or indirectly from the adverse event only if the person whose levy is affected contributed materially to the injury for which the qualifying claim is made.

Revocation and saving The Accident Compensation (LI 2015/38) are revoked.
(Experience Rating) Regulations 2015 (2) Despite subclause (1), the Accident Compensation (Experience Rating) Regu- lations 2015 continue to apply as if they had not been revoked to the levy year starting on 1 April 2015 and ending on 31 March 2016.
(3) The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 and the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 (Gazette 2014, p 1334) continue to apply for the purposes of these regulations, the Accident Compensation (Experience Rating) Regulations 2011, the Accident Compensation (Experience Rating) Regula- tions 2013, the Accident Compensation (Experience Rating) Regulations 2014, and the Accident Compensation (Experience Rating) Regulations 2015.
20 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Schedule 1 Levy risk groups for applicable levy year r 6 Levy risk groups 010 Fruit, vegetable, grain, plant, and crop growing Classification units 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) Fishing (not elsewhere classified) 21 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 021 Dairy cattle farming Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 01191 01192 01210 01690 01692 02195 01410 01420 01510 01530 01590 01593 01220 01230 01240 01250 01300 02190 03021 04210 04220 04110 04120 04130 04150 04190 Schedule 1 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units 02200 03010 03020 03030 Levy risk groups 041 Forestry, hunting, and trapping 051 081 Shearing Exploration and mining 110 Dairy, sugar, and confectionery manufacturing, and packaging 02120 11010 13110 13140 13150 13170 13190 14110 14190 14200 15110 15130 15200 21210 21220
 21290 21710 21720 78670 21520 21610 Food and animal feeds manufacturing 21620 Bread and baking ingredients manufacturing 113 114 21630 21740 21790 21300 21400 21120 21130 21510 21730 21110 21795 21810 116 Fruit, vegetable, and oil processing 117 Seafood, meat, and grain product manufacturing Meat processing Beverage, tobacco, and snack manufacturing 119 121 22 Hunting and trapping Forestry Logging Forestry support services (excluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Packaging services Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-based) Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Cured meat and smallgoods manufacturing Grain mill product manufacturing Seafood processing (other than on-board vessels) Meat processing Potato crisps and corn crisps manufacturing Soft drink, cordial, and syrup manufacturing Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Levy risk groups Classification units 21820 21830 Wine and alcoholic beverage manufacturing Beer manufacturing 131 Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 23210
 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing 161 Printing and associated services 21840 21900 22210 22290 22390 22420 22500 22620 (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing 25510 25590 22120 22140 22220 22230 22110 Wool scouring 22611 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere 29190 classified) Prefabricated wooden building manufacturing Timber wholesaling 45310 Firewood, coal, and coke retailing 52592 23110 Log sawmilling 23120 Wood chipping 23130 23310 23330 Timber resawing and dressing Pulp, paper, and paperboard manufacturing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services 23 23340 24110 23220 23390 23391 24120 24130 Schedule 1 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units 12000 25100 Levy risk groups 171 Petroleum, gas, and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and
 non-metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Classification units 27230 Levy risk groups 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 27290 27320 27330 27630 27110 27120 27121 27130 27510 27620 84330 27310 27420 45220 27430 27590 226 Metal
 products (medium-risk group) 27640 27690 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing 27692 29110 27410 27490 28240 28490 28510 Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 233 Automotive and transport manufacturing 28110 28130 28511 Whiteware appliance manufacturing 28520 28540 28590 Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing Automotive electrical components manufacturing 25 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 1 Levy risk groups 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower–medium-risk group) 243 Machinery
 and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 26 Classification units 28190 28290 28210 28220 28630 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff—non- office work—including up to 30% office work) (not elsewhere classified) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing 28420 29410 29210 Wooden furniture and upholstered seat 29230 29290 29420 29490 manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Levy risk groups
 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure 291 Waste services 301 Other building construction 303 311 313 315 320 House construction Road and bridge construction Heavy and civil engineering construction Land development services Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 323 324 326 Heating, ventilation, and alarm services Plumbing and building completion services Painting and decorating services Construction and building trade services Classification units 36102 36103 36110 36120 36130 On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply 36101 36200 37010 Water supply 37020 41221 Sewerage and drainage services Utility and communications network construction and maintenance services 96340 Waste treatment and disposal services 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere 41120 41130 41110 41210 41220 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 42592 42440 42101 42210 42342 classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services Building completion
 services—all trades subcontracted Painting and decorating services Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) 27 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 1 Levy risk groups 328 Structural trade services 331 Petroleum product and specialty wholesaling Classification units 42410 42420 42430 42450 42510 42590 Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer peripherals wholesaling 46160 Telecommunication goods wholesaling 47920 Jewellery and watch wholesaling Toy and sporting goods wholesaling 47930 47991 Wholesaling—commission-based or 95250 42220 42230 42240 45210 46120 46130 333 Grocery and produce wholesaling 45120 47150 47190 47191 341 343 345 Electrical and electronic goods wholesaling Specialised machinery and equipment wholesaling Hardware goods wholesaling 46150 46190 45390 351 Vehicle and machinery wholesaling 46110 361 Fish, meats, and dairy produce wholesaling 371 Wholesale trade (low-risk group) 28 46220 47110 47130 47140 45111 45230 46210 47170 47210 47220 47940 excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling
 Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Levy risk groups 373 Other wholesaling and support services 391 Car retailing 393 Motor trade wholesaling and retailing 46221 Classification units 47950 47960 Paper product wholesaling Pharmaceutical and toiletry goods wholesaling 53130 46240 53240 21640 53140 53210 46230 52450 53120 47990 Wholesaling (not elsewhere classified) In-store retail support services 51110 Car retailing (including associated vehicle 53110 servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory- based) Supermarket and grocery stores Fresh meat, fish, and poultry retailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing Sport and camping equipment retailing Newspaper and new and used book retailing Stationery goods retailing Flower retailing 95220 52210 52220 52350 52410 52430 52460 52540 52550 Watch and jewellery retailing 52560 51100 51210 51220 51230 51290 52510 Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail
 postal services Video and other electronic media rental and hiring 52591 71111 95110 29 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 422 Clothing and footwear retailing 424 Retail trade (low-risk group) Schedule 1 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Levy risk groups 426 Retail trade (low–medium-risk group) 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 491 Road freight transport Air transport and support services 493 Air operations (higher-risk group) 02130 64040 64050 63010 501 Water and scenic transport 30 Classification units 52100 52331 52340 52341 52342 52420 52590 52595 52597 52230 52310 52320 52330 52520 52530 57100 57200 57400 51250 51270 57300 61210 61220 61230 62000 62100 61100 64010 66300 Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services (including on-hired hospitality staff) Cafes and restaurants Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 Air operations under
 Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Levy risk groups 511 Postal and courier services 521 523 Travel, customs, and shipping agency services Other transport and transport services 65090 66190 66420 525 531 Stevedoring Warehousing and storage 541 Publishing 581 Communications and information services 63030 66500 71110 71120 66410 66440 Classification units 63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) 63031 Water passenger transport (river, lake, or harbour) Port and water transport terminal operations 66230 66290 Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour arrangement services Customs and shipping agents and freight- forwarding services (no handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services and customs and shipping agents (including handling of goods) Stevedoring services Grain storage services 66210 67010 67090 Warehousing and storage services (not 24211 24221 24230 24231 elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing 24232 24233 24234 24235 71200 Wired telecommunications network operation 71210 Wireless telecommunications network 71230 71240 78310 78320 92110 operation (not elsewhere classified)
 Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) 31 Schedule 1 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Levy risk groups 621 Finance, insurance, and statistical services Classification units 73100 73210 73220 73230 73290 Central banking Banking Building society operation Credit union operation Depository financial intermediation (not elsewhere classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and investment (including franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Specialised design services (not elsewhere classified) Post-production and digital visual effects services Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services 73300 73400 74110 74120 74210 74220 75110 75190 75200 78530 77301 77410 95190 77420 77430 77200 77300 641 Financial and rental services 661 Transport and machinery
 rental services 671 Real estate services 673 Property development and operation 77110 77120 78510 95230 78210 78220 78230 78520 91111 78100 78290 78291 86400 691 Advertising and photographic services 693 Design and engineering services 695 697 Scientific research services Scientific and veterinary services 32 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Levy risk groups 701 Computer services Classification units 78340 720 721 723 78410 Legal services Accounting services 78420 Management and consulting services 78550 724 Business support services 726 Administrative services 728 Labour supply services (medium-risk group) 751 Government administration 753 Local government, public order, and regulatory services 755 Justice 761 771 773 775 777 Defence Police services Inspection, investigation, and security services Corrective services Fire and emergency services 801 Primary and secondary education 811 Tertiary education Computer systems design and related services Legal services Accounting services Management services and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff— office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (not elsewhere classified) Public order and safety
 services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence Police services Meat and food inspection services Investigation and security services Correctional and detention services Fire protection and other emergency services (except Police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training 33 Schedule 1 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units 84400 Levy risk groups 821 Community and arts education 841 Hospital and midwifery services 851 Medical and optical services 853 855 Dental services Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 903 Entertainment and performing arts Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance
 services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production and other motion picture and video activities (not elsewhere classified) Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Levy risk groups 911 Sporting and recreational activities (lower-risk group) 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities (medium–high-risk group) Classification units 92510 Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical
 recreation instruction Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing— drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white-water recreation activities Schedule 1 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units 93110 Levy risk groups 919 Equine and sporting activities (high- risk group) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium- risk group) 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motor cycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair
 and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 1 Levy risk groups 955 Laundries and dry cleaners Classification units 97000 95210 Private households employing staff Laundry and dry-cleaning services 37 Schedule 2 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 2 Levy risk groups for experience period tax year 1 April 2014 to 31 March 2015 r 6 Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 021 Dairy cattle farming Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 38 Turf growing Floriculture production Classification units 01110 Nursery production 01111 01120 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 01170 Kiwifruit growing 01180 Olive growing 01190 Stone fruit growing Fruit and tree nut growing (not elsewhere classified) 01191 Citrus fruit growing 01192 Berry fruit growing 01210 Grain growing 01690 Crop growing (not elsewhere classified) 01692 Mushroom growing 02195 Horticultural
 contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming 01410 01420 01510 01530 Deer farming 01590 Livestock farming (not elsewhere classified) 01593 Beekeeping 01220 Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming 01230 01240 01250 Beef cattle farming 01300 Dairy cattle farming 02190 Agriculture and fishing support services 03021 (not elsewhere classified) Forest product and moss gathering and processing 04210 Offshore aquaculture 04220 Onshore aquaculture 04110 Rock lobster and crab fishing or potting 04120 04130 Prawn fishing Fish trawling, seining, and netting (including processing on board) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 2 Levy risk groups 041 Forestry, hunting, and trapping 051 081 Shearing Exploration and mining 110 Dairy, sugar, and confectionery manufacturing, and packaging 113 Bread and baking ingredients manufacturing 114 Food and animal feeds manufacturing 116 Fruit, vegetable, and oil processing 117 Seafood, meat, and grain product manufacturing Classification units 04150 Line fishing (including processing on board) Fishing (not elsewhere classified) 04190 02200 Hunting and trapping 03010 03020 03030 Forestry Logging Forestry support services (excluding tree cutting and felling) Shearing services 02120 11010 Coal mining Iron ore mining 13110 13140 Gold ore mining 13150 Mineral sand mining 13170 Silver, lead, and zinc ore mining 13190 Metal ore mining (not elsewhere classified) 14110 Gravel and sand quarrying 14190 Construction material mining (not elsewhere classified) 14200 Mining and quarrying (not elsewhere classified) Petroleum and natural gas exploration 15110 15130 Mineral exploration 15200 Mining support services (not elsewhere classified) 21210 Milk and cream processing 21220 21290 Cheese and other dairy product Ice cream manufacturing manufacturing (not elsewhere classified) 21710 Sugar
 manufacturing 21720 Confectionery manufacturing 78670 Packaging services 21520 Cereal, pasta, and baking-mix manufacturing 21610 Bread manufacturing (factory-based) 21620 Cake and pastry manufacturing (factory- based) 21630 Biscuit manufacturing (factory-based) Prepared animal and bird feed 21740 manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing 21790 21300 21400 Oil and fat manufacturing 21120 Poultry processing 21130 Cured meat and smallgoods manufacturing 39 Schedule 2 Levy risk groups 119 121 Meat processing Beverage, tobacco, and snack manufacturing Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units 21510 Grain mill product manufacturing 21730 Seafood processing (other than on board vessels) 21110 Meat processing 21795 Potato crisps and corn crisps manufacturing Soft drink, cordial, and syrup manufacturing 21810 21820 Beer manufacturing 21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) 21840 Spirit manufacturing 21900 Cigarette and tobacco product manufacturing 131 Textile and rubber product manufacturing 22210 Cut and sewn textile product 22290 manufacturing Textile finishing and textile product manufacturing (not elsewhere classified) 133 Textile and textile product manufacturing 135 Skin and hide processing 22390 Knitted product manufacturing 22420 Clothing manufacturing Footwear manufacturing 22500 Leather and leather substitute goods 22620 manufacturing Tyre manufacturing Synthetic textile manufacturing 25510 25590 Natural rubber product manufacturing 22120 22140 Natural textile manufacturing 22220 22230 Rope, cordage, and twine manufacturing 22110 Wool scouring 22611 Textile floor covering manufacturing Leather tanning, fellmongery, and fur dressing 141 Wood products manufacturing and dealing 23210 Veneer and plywood manufacturing 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not
 29190 elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling 45310 Firewood, coal, and coke retailing 52592 Log sawmilling 23110 23120 Wood chipping 23130 23310 Timber resawing and dressing Pulp, paper, and paperboard manufacturing 143 Timber processing 151 Paper and paper product manufacturing 40 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 2 Levy risk groups 153 Paper product and wood panel manufacturing 161 Printing and associated services 171 Petroleum, gas, and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing Classification units 23330 Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing 23340 24110 23220 Reconstituted wood product manufacturing 23390 Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services 23391 24120 24130 12000 Oil and gas extraction 25100 Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing 25320 25350 Basic inorganic chemical manufacturing 65010 25200 Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing 25310 25330 25360 Basic polymer manufacturing (not elsewhere classified) 25340 Basic organic chemical manufacturing 25410 25420 25490 Basic chemical product manufacturing Explosives manufacturing Paint and coatings manufacturing (not elsewhere classified) 25491 Adhesive manufacturing 25430 Human pharmaceutical and medicinal product manufacturing 25431 Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing 25440 25450 Cleaning compound manufacturing 25460 Cosmetic and toiletry preparation manufacturing 191 Plastic products
 25610 Rigid and semi-rigid polymer product 201 Ceramic, glass, and non-metallic products 25630 25650 25661 manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) 26100 Glass and glass product manufacturing 26210 Clay brick manufacturing 26310 Cement and lime manufacturing 41 Schedule 2 Levy risk groups Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units 26320 Plaster and gypsum product manufacturing 26350 Concrete product manufacturing 26400 Non-metallic mineral product manufacturing (not elsewhere classified) 203 Mineral products 26290 Ceramic product manufacturing (not elsewhere classified) 26330 Ready-mixed concrete manufacturing 27210 Alumina production 27220 Aluminium smelting 27230 Copper, silver, lead, and zinc smelting and refining 27290 Basic non-ferrous metal manufacturing (not elsewhere classified) 27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) 27330 Non-ferrous metal casting and forging 27630 Nut, bolt, screw, and rivet manufacturing 27110 27120 27121 27130 27510 Metal container manufacturing (not Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing elsewhere classified) 27620 Spring and wire product manufacturing 84330 Modern Apprenticeship Co-ordinators employing apprentices 27310 Aluminium rolling, drawing, and extruding 27420 Architectural aluminium product manufacturing 45220 Metal and mineral wholesaling 27430 Metal roof and guttering manufacturing 27590 (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) 27692 Boiler, tank, and other heavy-gauge 27640 27690 29110 27410 27490 metal container manufacturing Prefabricated metal building manufacturing
 Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) 211 Non-ferrous metals and products manufacturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 42 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 2 Levy risk groups 231 Aviation, electronic, and electrical manufacturing Classification units 28240 Aircraft manufacturing and repair 28490 services Electronic equipment manufacturing (not elsewhere classified) 28510 Domestic appliance manufacturing (not elsewhere classified) 233 Automotive and transport manufacturing 235 Shipbuilding 28511 Whiteware appliance manufacturing 28520 28540 Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) 28110 Motor vehicle manufacturing 28130 Automotive electrical components 28590 manufacturing 28190 Motor vehicle parts manufacturing (not 28290 28210 elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) 237 Boatbuilding 28220 Boatbuilding and boat repair services (all 241 Machinery and equipment manufacturing (lower–medium-risk group) 28630 vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) 28640 Machine tool and parts manufacturing 28650 Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing 28660 28670 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 29220 Metal furniture manufacturing 28120 Motor vehicle body and trailer manufacturing 28230 Railway
 rolling stock manufacturing and repair services 28610 Agricultural machinery and equipment manufacturing 28620 Mining and construction machinery manufacturing 28690 Machinery and equipment manufacturing 78621 (not elsewhere classified) Labour supply services (on-hired staff— non-office work—including up to 30% office work) 24300 Reproduction of recorded media 28310 Photographic, optical, and ophthalmic equipment manufacturing 43 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 2 Levy risk groups Classification units 28320 Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) 28390 28410 Computer and electronic office equipment manufacturing 28420 Communications equipment manufacturing Jewellery and silverware manufacturing 29410 29210 Wooden furniture and upholstered seat manufacturing 29230 Mattress manufacturing 29290 Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing 29420 253 Furniture and other manufacturing 261 Electricity generation and supply 29490 Manufacturing (not elsewhere classified) 36102 On-selling electricity and electricity 271 Non-electricity utilities and network infrastructure 291 Waste services 36103 market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation 36110 36120 Hydroelectricity generation 36130 Electricity generation (not elsewhere classified) Electricity line-system operation 36101 36200 Gas supply 37010 Water supply 37020 41221 Utility and communications network Sewerage and drainage services construction and maintenance services 96340 Waste treatment and disposal services 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere classified) 301 Other building construction 41120
 Residential building construction (not 303 311 313 House construction Road and bridge construction Heavy and civil engineering construction 315 Land development services elsewhere classified) 41130 Non-residential building construction 41110 House construction 41210 Road and bridge construction 41220 Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services 41222 42100 44 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 2 Levy risk groups 320 Agricultural, plumbing, and homeware goods wholesaling Classification units 45190 Agricultural product wholesaling (not 45391 47320 elsewhere classified) Plumbing goods wholesaling Furniture and floor coverings wholesaling 47390 Kitchenware and diningware 321 Electrical services 42320 wholesaling Electrical services (including telecommunication services within buildings) 322 Heating, ventilation, and alarm services 323 324 326 Plumbing and building completion services Painting and decorating services Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty wholesaling 333 Grocery and produce wholesaling 42330 Air conditioning and heating services 42341 Fire and security alarm installation services Plumbing services 42310 42592 Building completion services—all trades subcontracted Painting and decorating services 42440 42101 Hire of construction machinery and cranes with operator 42210 Concreting services 42342 Building installation services (not elsewhere classified) Plastering and ceiling services Tiling and carpeting services 42410 42420 Carpentry services 42430 42450 Glazing services 42510 42590 Construction services (not elsewhere Landscape construction services classified) 95250 Gardening and turf management services 42220 Bricklaying services 42230 Roofing services 42240 45210 Structural steel erection services Petroleum product wholesaling (including
 product ownership to retail point-of-sale) Professional and scientific goods wholesaling 46120 46130 Computer and computer peripherals wholesaling Telecommunication goods wholesaling 46160 Jewellery and watch wholesaling 47920 Toy and sporting goods wholesaling 47930 47991 Wholesaling—commission-based or excluding storage and handling of goods 45120 Cereal grain wholesaling 47150 Fruit and vegetable wholesaling 45 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 2 Levy risk groups 341 343 345 Electrical and electronic goods wholesaling Specialised machinery and equipment wholesaling Hardware goods wholesaling Classification units 47190 Grocery wholesaling (not elsewhere classified) 47191 Grocery wholesaling—multiple product 46150 46190 ranges Electrical and electronic goods wholesaling (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling 45390 Hardware goods wholesaling (not elsewhere classified) 351 Vehicle and machinery wholesaling 46110 Agricultural and construction machinery 361 Fish, meats, and dairy produce wholesaling 371 Wholesale trade (low-risk group) 373 Other wholesaling and support services 391 Car retailing 393 Motor trade wholesaling and retailing wholesaling 46220 Commercial vehicle wholesaling 47110 Meat, poultry, and smallgoods wholesaling Fish and seafood wholesaling 47130 Dairy produce wholesaling 47140 45111 Wool wholesaling 45230 Industrial and agricultural chemical product wholesaling 46210 Car wholesaling Liquor and tobacco product wholesaling 47170 Textile product wholesaling 47210 47220 Clothing and footwear wholesaling 47940 Book and magazine wholesaling 47950 47960 Paper product wholesaling Pharmaceutical and toiletry goods wholesaling 47990 Wholesaling (not elsewhere classified) 51110 In-store retail support services 53110 Car retailing (including associated 46221 vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere
 classified) 46230 Motor vehicle new-part wholesaling 52450 Marine equipment retailing 53120 Motor cycle retailing (including 53130 associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) 53140 Motor vehicle parts retailing 53210 Petroleum fuel retailing (including associated vehicle servicing) 395 Motor trade services 46240 Motor vehicle dismantling and used-part 411 Food retailing 46 wholesaling Tyre retailing 53240 21640 Bakery product manufacturing (non- factory-based) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 2 Levy risk groups 420 Pharmacies and associated retailing 52510 422 Clothing and footwear retailing 424 Retail trade (low-risk group) Classification units 51100 51210 51220 51230 51290 Supermarket and grocery stores Fresh meat, fish, and poultry retailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing 95220 52210 Clothing retailing Footwear retailing 52220 Entertainment media retailing 52350 52410 Sport and camping equipment retailing 52430 Newspaper and new and used book retailing Stationery goods retailing Flower retailing 52460 52540 52550 Watch and jewellery retailing 52560 Personal accessories retailing (not elsewhere classified) 426 Retail trade (low–medium-risk group) 52591 Craft and gift retailing (not elsewhere classified) Retail postal services 71111 95110 Video and other electronic media rental and hiring 52100 Department stores 52331 Houseware retailing 52340 Electrical, electronic, and gas appliance retailing 52341 Computer and computer peripherals 52342 retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) 52595 Non-store retailing 52597 Retail commission-based buying or 52420 52590 428 Store and non-store retailing 441
 Hospitality services selling (or both) 52230 Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor covering retailing 52310 52320 52330 Hardware and building supplies retailing 52520 Antique and used goods retailing 52530 Garden supplies retailing 57100 Accommodation 47 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 2 Levy risk groups 451 Catering and meal services 461 Road passenger and rail transport 463 491 Road freight transport Air transport and support services Takeaway food services Pubs, taverns, and bars Classification units 57200 57400 Clubs (hospitality) 51250 51270 Catering services 57300 Cafes and restaurants 61210 61220 Urban bus transport 61230 Interurban and rural bus transport Taxi and road transport (not elsewhere classified) 62000 Rail freight transport 62100 Rail passenger transport 61100 Road freight transport 64010 Air transport under Civil Aviation Rules 493 Air operations (higher-risk group) 02130 Air operations under Civil Aviation Part 121, 125, or 129 66300 Airport operations and air transport support services (not elsewhere classified) Rules Part 137 64040 Air operations under Civil Aviation Rules Part 133 or 135 64050 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 63010 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) 63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) 63030 63031 Water passenger transport (river, lake, or 66230 harbour) Port and water transport terminal operations 66290 Water transport support services (not 66500 elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services 71110 71120 Courier pick-up and delivery services 66410 Travel agency and tour arrangement services 501 Water and scenic transport
 511 Postal and courier services 521 Travel, customs, and shipping agency services 523 Other transport and transport services 65090 forwarding services (no handling of goods) Transport (not elsewhere classified) 66440 Customs and shipping agents, and freight 48 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 2 Levy risk groups 525 531 Stevedoring Warehousing and storage 541 Publishing 581 Communications and information services 621 Finance, insurance, and statistical services Classification units 66190 66420 Transport support services (not elsewhere classified) Freight-forwarding services and customs and shipping agents (including handling of goods) Stevedoring services 66210 67010 Grain storage services 67090 Warehousing and storage services (not elsewhere classified) 24211 Newspaper publishing 24221 Magazine and other periodical publishing 24230 Book publishing 24231 Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting 24232 24233 Directory and mailing-list publishing 24234 Music publishing 24235 71200 Wired telecommunications network Software publishing operation 71210 Wireless telecommunications network 71230 71240 operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Internet service providers and web search portals 78310 Data processing and web-hosting 78320 92110 services Electronic information storage services Information services (not elsewhere classified) 73100 Central banking 73210 Banking 73220 Building society operation 73230 Credit union operation 73290 Depository financial intermediation (not elsewhere classified) 73300 Non-depository financing Financial asset investing 73400 Life insurance 74110 74120 Superannuation funds 74210 Health insurance 74220 General insurance 75110 75190 Auxiliary finance and investment services (not elsewhere classified) Financial asset broking services 75200 Auxiliary insurance
 services 49 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 2 Levy risk groups 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 721 723 Legal services Accounting services Management and consulting services 724 Business support services 50 Classification units 78530 Market research and statistical services 77301 Holder investor farms and livestock 77410 Passenger car and minibus rental and hiring 95190 Goods and equipment rental and hiring (not elsewhere classified) 77420 Motor vehicle and transport equipment rental and hiring (not elsewhere classified) 77430 Heavy machinery and scaffolding rental and hiring 77200 Real estate services 77300 Non-financial assets leasing and investment (including franchisors) 77110 Residential property operators and developers (excluding construction) 77120 Non-residential property operators and developers (excluding construction) Professional photographic services 78510 Advertising services 95230 78210 Architectural services 78220 78230 Surveying and mapping services Engineering design and engineering consulting services Specialised design services (not elsewhere classified) Post-production and digital visual effects services Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) 78520 91111 78100 78290 78291 86400 Veterinary services 78340 Computer systems design and related services Legal services 78410 78420 Accounting services 78550 Management services and related consulting services 78560 Corporate head office management 61231 78610 services Taxi and other vehicle scheduling operations Employment placement and recruitment
 services (no on-hired staff) Labour supply services (on-hired staff— office workers only) 78630 Document preparation services 78620 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 2 Levy risk groups 726 Administrative services 728 Labour supply services (medium-risk group) 751 Government administration 753 Local government, public order, and regulatory services 755 Justice 761 771 773 775 777 Defence Police services Inspection, investigation, and security services Corrective services Fire and emergency services 801 Primary and secondary education 811 Tertiary education Classification units 78691 Credit reporting and debt collection services 78692 Call centre operation 84700 Educational support services 78540 Office administrative services 78693 Administrative services (not elsewhere 78622 classified) Labour supply services (on-hired staff— both office and non-office work— minimum 30% office work) 81110 Central government administration (not 81300 81130 96360 elsewhere classified) Foreign government representation Local government administration (not elsewhere classified) Public order and safety services (not elsewhere classified) 96400 Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services 81200 87292 82000 Defence 96310 21111 Meat and food inspection services Police services 78640 Investigation and security services 96320 Correctional and detention services Fire protection and other emergency 96330 services (except Police and ambulance services) Primary education Secondary education 84210 84220 84230 Combined primary and secondary education Special-school education 84240 84310 Higher education (undergraduate and 84320 postgraduate courses) Technical and vocational education and training 821 Community and arts education 84400 Adult, community, and other education 841 Hospital and midwifery services 851 Medical and optical services (not elsewhere classified)
 84600 Arts education 86110 Hospitals (except psychiatric hospitals) 86120 Psychiatric hospitals and psychiatric services (not elsewhere classified) 86132 Midwifery services 86210 General practice medical services 86220 Specialist medical services 51 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 2 Levy risk groups 853 855 Dental services Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) 52 Classification units 86320 Optometry and optical dispensing 86230 Dental services 86310 Pathology and diagnostic imaging services Physiotherapy services 86340 Community health centre operation 86350 86360 Chiropractic and osteopathic services 86390 Allied health services (not elsewhere classified) 86391 Health care services (not elsewhere classified) 87222 Residential refuge operation 84100 Preschool education 87100 Child care services 86131 Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) 87290 86130 Aged care residential services 86330 Ambulance services 87210 Retirement village operation (without rest home or hospital facilities) 87211 Retirement village operation (with rest home or hospital facilities) 87220 Residential care services (not elsewhere classified) 91120 Motion picture and video distribution 91210 Radio broadcasting 91220 91230 Cable and other subscription Free-to-air television broadcasting programming Libraries and archives 92100 91110 Motion picture and video production and other motion picture and video activities (not elsewhere classified) 91130 Motion picture exhibition 92410 Performing arts operation 92420 Creative artists, musicians, writers, and performers 92510 Music and other sound recording
 activities (not elsewhere classified) Performing arts venue operation 92520 93220 Casino operation 93111 Horse and dog racing administration and 93120 track operation Sports and physical recreation venues, grounds, and facilities operation Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 2 Levy risk groups Classification units 93130 Health and fitness centres and gymnasia 93171 93184 93185 93186 93187 93188 93190 93192 operation Sport and physical recreation— community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation— swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation— community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf 93193 93195 93300 Amusement parks and centres operation 93400 Amusement and other recreation 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) activities (not elsewhere classified) Zoological and botanic gardens operation 92310 92390 Nature reserve and conservation park operation Sports and physical recreation instruction 84500 93112 Dog racing activities 93170 93182 Sport and physical recreation— community rugby Sport and physical recreation—snow skiing Sport and physical recreation—netball 93199 01520 Horse farming and horse agistment 917 Equine and sporting activities (medium– high risk group) 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness 93174 93194 93198 racing—drivers Sport and physical recreation— community cricket Sport and physical recreation— professional cricket Sport and physical recreation—motor racing 93410 Alpine and white-water recreation activities 919 Equine and sporting activities (high-risk group) 93110 Horse racing
 activities—thoroughbred and other (not elsewhere classified) 53 Schedule 2 Levy risk groups Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units 93114 Horse racing activities—thoroughbred 93181 93175 93180 racing—jockeys Sport and physical recreation— professional sport (not elsewhere classified) Sport and physical recreation— professional rugby Sport and physical recreation— professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motor cycling 92200 Museum operation 93210 93290 Gambling activities (not elsewhere Lottery operation 93196 93197 classified) 52620 Clothing and footwear repair 52690 Repair and maintenance (not elsewhere 78330 classified) Electronic (except domestic appliance) and precision equipment repair and maintenance 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium-risk group) 28680 Machinery and equipment repair and maintenance (not elsewhere classified) 52610 Domestic appliance repair and maintenance 53220 Automotive electrical services 53230 Automotive body, paint, and interior repair and maintenance 53290 Automotive repair and maintenance (not 945 Facilities maintenance and management 78650 elsewhere classified) Pest control services (except agricultural and forestry) 951 Business and community organisations 953 Personal and community activities 78660 Cleaning services and facilities management (not elsewhere classified) 96100 Religious organisations and services 96210 Business and professional association 96220 96290 66110 95240 services Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services 95260 Hairdressing and beauty services 95270 Diet and weight-reduction centre operation 54 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016
 Schedule 2 Levy risk groups 955 Laundries and dry cleaners Classification units 95290 Personal services (not elsewhere classified) 95300 Brothel-keeping, massage parlour, and prostitution services 96291 Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 97000 95210 55 Schedule 3 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 3 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014 r 6 Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing Classification units 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere classified) Beekeeping Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) 01191 01192 01210 01690 01692 02195 01410 01420 01510 01530 01590 01593 01220 01230 01240 01250 01300 02190 03021 04210 04220 04110 04120 04130 04150 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 021 Dairy cattle farming Agriculture and fishing services and aquaculture 025 Ocean and coastal
 fishing 56 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 3 Classification units 04190 02200 03010 03020 03030 Levy risk groups 041 Forestry, hunting and trapping 051 081 Shearing Exploration and mining 110 Dairy, sugar, and confectionery manufacturing, and packaging 113 114 116 117 119 121 Bread and baking ingredients manufacturing Food and animal feeds manufacturing Fruit, vegetable, and oil processing Seafood, meat, and grain product manufacturing Meat processing Beverage, tobacco, and snack manufacturing Fishing (not elsewhere classified) Hunting and trapping Forestry Logging Forestry support services (excluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support services (not elsewhere classified) Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Packaging services Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-based) Cake and pastry manufacturing (factory-based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Cured meat and smallgoods manufacturing Grain mill product manufacturing Seafood processing (other than on board vessels) Meat processing Potato crisps and corn
 crisps manufacturing Soft drink, cordial, and syrup manufacturing Beer manufacturing 57 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 3 Levy risk groups Classification units Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing Printing and associated services Petroleum, gas, and inorganic chemical products 161 171 58 Wine and alcoholic beverage manufacturing (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing Wool scouring Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing Wooden structural fittings and components manufacturing Wood product manufacturing (not elsewhere classified) Prefabricated wooden building manufacturing Timber wholesaling Firewood, coal, and coke retailing Log sawmilling Wood chipping Timber resawing and dressing Pulp, paper, and paperboard manufacturing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product
 manufacturing (not elsewhere classified) Sanitary paper product manufacturing Printing Printing support services Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 3 Levy risk groups 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non- metallic products 203 Mineral products 211 Non-ferrous metals and products manufacturing Classification units 25350 65010 25200 Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere
 classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 3 Levy risk groups 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing 233 Automotive and transport manufacturing 235 Shipbuilding 237 Boatbuilding 60 27620 84330 27310 27420 45220 27430 27590 27640 27690 27692 29110 27410 27490 28240 28490 28510 28511 28520 28540 28590 28110 28130 28190 28290 28210 28220 Classification units 27630 27110 27120 27121 27130 27510 Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing
 (not elsewhere classified) Whiteware appliance manufacturing Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing Automotive electrical components manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 3 Classification units 28630 Levy risk groups 241 Machinery and equipment manufacturing (lower– medium-risk group) 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 28420 29410 29210 29230 29290 29420 29490 36102 36103 36110 36120 36130 36101 Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff—non- office work—including up to 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics
 manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing Wooden furniture and upholstered seat manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation 61 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 3 Levy risk groups 291 Waste services Classification units 36200 37010 37020 41221 96340 96350 96370 96380 Gas supply Water supply Sewerage and drainage services Utility network construction and maintenance services Waste treatment and disposal services Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted Painting and decorating services Hire of construction machinery and cranes with operator
 Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services 301 Other building construction 41120 303 311 313 315 320 House construction Road and bridge construction Heavy and civil engineering construction Land development services Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 323 324 326 Heating, ventilation, and alarm services Plumbing and building completion services Painting and decorating services Construction and building trade services 328 Structural trade services 62 41130 41110 41210 41220 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 42592 42440 42101 42210 42342 42410 42420 42430 42450 42510 42590 95250 42220 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 3 Classification units 42230 42240 45210 Levy risk groups 331 Petroleum product and specialty wholesaling 333 Grocery and produce wholesaling 341 343 345 351 361 371 373 391 393 Electrical and electronic goods wholesaling Specialised machinery and equipment wholesaling Hardware goods wholesaling Vehicle and machinery wholesaling Fish, meats, and dairy produce wholesaling Wholesale trade (low-risk group) Other wholesaling and support services Car retailing Motor trade wholesaling and retailing Roofing services Structural steel erection services Petroleum product wholesaling (including product ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Telecommunication goods wholesaling
 Jewellery and watch wholesaling Toy and sporting goods wholesaling Wholesaling—commission-based or excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling Dairy produce wholesaling Fish and seafood wholesaling Wool wholesaling Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling Wholesaling (not elsewhere classified) Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere classified) Motor vehicle new-part wholesaling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) 63 Schedule 3 Levy risk groups 395 Motor trade services 411 Food retailing 420 422 Pharmacies and associated retailing Clothing and footwear retailing 424 Retail trade (low-risk group) 426 Retail trade (low–medium-risk group) Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre
 retailing Bakery product manufacturing (non-factory- based) Supermarket and grocery stores Fresh meat, fish, and poultry retailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing Sport and camping equipment retailing Newspaper and book retailing Stationery goods retailing Flower retailing Watch and jewellery retailing Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical, electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing 428 Store and non-store retailing 52230 52310 64 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 3 Levy risk groups 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 491 Road freight transport Air transport and support services 493 Air operations (higher-risk group) 501 Water and scenic transport 63010 63020 63030 63031 66230 66290 66500 71110 71120 66410 66440 65090 66190 511 Postal and courier services 521 523 Travel, customs, and shipping agency services Other transport and transport services Classification units 52320 52330 52520 52530 57100 57200 57400 51250 51270 57300 61210 61220 61230 62000 62100 61100 64010 66300 02130 64040 64050 Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies
 retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger-only) Water passenger transport (river, lake, or harbour) Port and water transport terminal operations Water transport support services (not elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour arrangement services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) 65 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 3 Levy risk groups 525 531 Stevedoring Warehousing and storage 541 Publishing 581 Communications and information services 621 Finance, insurance, and statistical services 641 Financial and rental services 661 Transport and machinery rental services 66 Classification units 66420 66210 67010 67090 Freight-forwarding services Stevedoring services Grain storage services Warehousing and storage services (not elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not
 elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) Telecommunications services (not elsewhere classified) Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (not elsewhere classified) Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 3 Classification units 77430 Levy risk groups 671 Real estate services 673 Property development and operation 691 693 Advertising and photographic services Design and engineering services 695 697 701 720 721 723 Scientific research services Scientific and veterinary services Computer services Legal services Accounting services Management and consulting services 724 Business support services 726 Administrative services 728 Labour supply services (medium-risk group) 77200 77300 77110 77120 78510 95230 78210 78220
Government administration 81110 Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and investment (including franchisors) Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Specialised design services (not elsewhere classified) Post-production services and other motion picture and video activities (not elsewhere classified) Scientific research services Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management advice and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff—office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) 67 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Classification units 81300 81130 Schedule 3 Levy risk groups 753 Local government, public order, and regulatory services 755 Justice 761 771 773 775 777 801 Defence Police services Inspection, investigation, and security services Corrective services Fire and
 emergency services Primary and secondary education 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services 851 Medical and optical services 853 855 Dental services Health and community services Preschool education and child care Medical and social support services Foreign government representation Local government administration (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence Police services Meat and food inspection services Investigation and security services Correctional and detention services Fire protection and other emergency services (except Police and ambulance services) Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 3 Levy
 risk groups 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) Classification units Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription programming Libraries and archives Motion picture and video production Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) 69 Schedule 3 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Levy risk
 groups 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities (medium–high-risk group) 919 Equine and sporting activities (high-risk group) 921 941 Museums and gambling activities Repair and maintenance (low- risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and management 70 93194 93198 93410 93110 93114 93175 93180 93181 93196 93197 92200 93210 93290 52620 52690 78330 28680 52610 53220 53230 53290 78650 Classification units 92310 92390 84500 93112 93170 93182 93199 01520 93113 93115 93174 Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Sport and physical recreation—community cricket Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Alpine and white-water recreation activities Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing— jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motor cycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive
 electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 3 Levy risk groups 951 Business and community organisations 953 Personal and community activities 955 Laundries and dry cleaners Classification units 78660 Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and dry-cleaning services 96100 96210 96220 96290 66110 95240 95260 95270 95290 95300 96291 97000 95210 71 Schedule 4 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 4 Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013 r 6 Levy risk groups 010 Fruit, vegetable, grain, plant, and crop growing Classification units 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classified) Citrus fruit growing Berry fruit growing Grain growing Crop growing (not elsewhere classified) Mushroom growing Horticultural contracting and labour supply services Poultry farming (meat) Poultry farming (eggs) Pig farming Deer farming Livestock farming (not elsewhere classified) Beekeeping
 Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Agriculture and fishing support services (not elsewhere classified) Forest product and moss gathering and processing Offshore aquaculture Onshore aquaculture Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including processing on board) Line fishing (including processing on board) 01191 01192 01210 01690 01692 02195 01410 01420 01510 01530 01590 01593 01220 01230 01240 01250 01300 02190 03021 04210 04220 04110 04120 04130 04150 012 Poultry farming 014 Other livestock farming 016 Beef and sheep farming 018 021 Dairy cattle farming Agriculture and fishing services and aquaculture 025 Ocean and coastal fishing 72 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Classification units 04190 02200 03010 03020 03030 Levy risk groups 041 Forestry, hunting, and trapping 051 081 Shearing Exploration and mining 110 Dairy, sugar, and confectionery manufacturing, and packaging 113 114 Bread and baking ingredients manufacturing Food and animal feeds manufacturing 116 Fruit, vegetable, and oil processing 117 Seafood, meat, and grain product manufacturing 119 Meat processing Fishing (not elsewhere classified) Hunting and trapping Forestry Logging Forestry support services (excluding tree cutting and felling) Shearing services Coal mining Iron ore mining Gold ore mining Mineral sand mining Silver, lead, and zinc ore mining Metal ore mining (not elsewhere classified) Gravel and sand quarrying Construction material mining (not elsewhere classified) Mining and quarrying (not elsewhere classified) Petroleum and natural gas exploration Mineral exploration Mining support
 services (not elsewhere classified) Milk and cream processing Ice cream manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Sugar manufacturing Confectionery manufacturing Packaging services Cereal, pasta, and baking-mix manufacturing Bread manufacturing (factory-based) Cake and pastry manufacturing (factory- based) Biscuit manufacturing (factory-based) Prepared animal and bird feed manufacturing Food product manufacturing (not elsewhere classified) Fruit and vegetable processing Oil and fat manufacturing Poultry processing Cured meat and smallgoods manufacturing Grain mill product manufacturing Seafood processing (other than on-board vessels) Meat processing 73 Schedule 4 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Levy risk groups 121 Beverage, tobacco, and snack manufacturing Classification units 21795 21810 21820 21830 Wine and alcoholic beverage manufacturing Potato crisps and corn crisps manufacturing Soft drink, cordial, and syrup manufacturing Beer manufacturing 21840 21900 22210 22290 22390 22420 22500 22620 (not elsewhere classified) Spirit manufacturing Cigarette and tobacco product manufacturing Cut and sewn textile product manufacturing Textile finishing and textile product manufacturing (not elsewhere classified) Knitted product manufacturing Clothing manufacturing Footwear manufacturing Leather and leather substitute goods manufacturing Tyre manufacturing Natural rubber product manufacturing Synthetic textile manufacturing Natural textile manufacturing Textile floor-covering manufacturing Rope, cordage, and twine manufacturing 25510 25590 22120 22140 22220 22230 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing Veneer and plywood manufacturing 23210 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere 29190 classified) Prefabricated wooden building manufacturing 45310 Timber wholesaling 52592
 Firewood, coal, and coke retailing Log sawmilling 23110 23120 Wood chipping 23130 23310 23330 Timber resawing and dressing Pulp, paper, and paperboard manufacturing Corrugated paperboard and paperboard container manufacturing Paper bag and sack manufacturing Paper stationery manufacturing Reconstituted wood product manufacturing Converted paper product manufacturing (not elsewhere classified) Sanitary paper product manufacturing 23340 24110 23220 23390 23391 131 Textile and rubber product manufacturing 133 Textile and textile product manufacturing 135 Skin and hide processing 141 Wood products manufacturing and dealing 143 Timber processing 151 Paper and paper product manufacturing 153 Paper product and wood panel manufacturing 74 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Levy risk groups 161 Printing and associated services 171 Petroleum, gas, and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical products 183 Pharmaceutical and chemical product manufacturing 191 Plastic products 201 Ceramic, glass, and non-metallic products 203 Mineral products Classification units 24120 24130 12000 25100 Printing Printing support services Oil and gas extraction Petroleum refining and petroleum fuel manufacturing Industrial gas manufacturing Basic inorganic chemical manufacturing Pipeline transport Petroleum and coal product manufacturing (not elsewhere classified) Fertiliser manufacturing Synthetic resin and synthetic rubber manufacturing Basic polymer manufacturing (not elsewhere classified) Basic organic chemical manufacturing Explosives manufacturing Paint and coatings manufacturing Basic chemical product manufacturing (not elsewhere classified) Adhesive manufacturing Human pharmaceutical and medicinal product manufacturing Veterinary pharmaceutical and medicinal product manufacturing Pesticide manufacturing Cleaning compound manufacturing Cosmetic and
 toiletry preparation manufacturing Rigid and semi-rigid polymer product manufacturing Polymer film and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Glass and glass product manufacturing Clay brick manufacturing Cement and lime manufacturing Plaster and gypsum product manufacturing Concrete product manufacturing Non-metallic mineral product manufacturing (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Ready-mixed concrete manufacturing Schedule 4 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Levy risk groups 211 Non-ferrous metals and products manufacturing 213 Iron and steel manufacturing 220 Metal product manufacturing and trade training 222 Aluminium and metal products 224 Sheet metal products 226 Metal products (medium-risk group) 228 Structural metal industries 231 Aviation, electronic, and electrical manufacturing Classification units 27210 27220 27230 Alumina production Aluminium smelting Copper, silver, lead, and zinc smelting and refining Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Non-ferrous metal casting and forging Nut, bolt, screw, and rivet manufacturing Iron smelting and steel manufacturing Iron and steel casting Iron and steel forging Steel pipe and tube manufacturing Metal container manufacturing (not elsewhere classified) Spring and wire product manufacturing Modern Apprenticeship Co-ordinators employing apprentices Aluminium rolling, drawing, and extruding Architectural aluminium product manufacturing Metal and mineral wholesaling Metal roof and guttering manufacturing (except aluminium) Sheet metal product manufacturing
 (except metal structural and container products) Surface coating and finishing Fabricated metal product manufacturing (not elsewhere classified) Boiler, tank, and other heavy-gauge metal container manufacturing Prefabricated metal building manufacturing Structural steel fabricating Structural metal product manufacturing (not elsewhere classified) Aircraft manufacturing and repair services Electronic equipment manufacturing (not elsewhere classified) Domestic appliance manufacturing (not elsewhere classified) 27290 27320 27330 27630 27110 27120 27121 27130 27510 27620 84330 27310 27420 45220 27430 27590 27640 27690 27692 29110 27410 27490 28240 28490 28510 28511 Whiteware appliance manufacturing 28520 28540 28590 Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical equipment manufacturing (not elsewhere classified) Motor vehicle manufacturing 233 Automotive and transport manufacturing 28110 76 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Classification units 28130 Levy risk groups 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manufacturing (lower–medium-risk group) 243 Machinery and equipment manufacturing (medium-risk group) 251 Manufacturing (low-risk group) 253 Furniture and other manufacturing 28190 28290 28210 28220 28630 28640 28650 28660 28670 29220 28120 28230 28610 28620 28690 78621 24300 28310 28320 28390 28410 Automotive electrical components manufacturing Motor vehicle parts manufacturing (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Machine tool and parts manufacturing Lifting and material-handling equipment manufacturing Pump and compressor
 manufacturing Fixed space heating, cooling, and ventilation equipment manufacturing Metal furniture manufacturing Motor vehicle body and trailer manufacturing Railway rolling stock manufacturing and repair services Agricultural machinery and equipment manufacturing Mining and construction machinery manufacturing Machinery and equipment manufacturing (not elsewhere classified) Labour supply services (on-hired staff— non-office work—including up to 30% office work) Reproduction of recorded media Photographic, optical, and ophthalmic equipment manufacturing Medical and surgical equipment and prosthetics manufacturing Professional and scientific equipment manufacturing (not elsewhere classified) Computer and electronic office equipment manufacturing Communications equipment manufacturing Jewellery and silverware manufacturing 28420 29410 29210 Wooden furniture and upholstered seat 29230 29290 manufacturing Mattress manufacturing Furniture manufacturing (not elsewhere classified) 77 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 4 Levy risk groups 261 Electricity generation and supply 271 Non-electricity utilities and network infrastructure Classification units 29420 29490 36102 36103 36110 36120 36130 Toy, sporting, and recreational product manufacturing Manufacturing (not elsewhere classified) On-selling electricity and electricity market operation Energy and services utilities operation (excluding construction, maintenance, and plant operation) Fossil fuel electricity generation Hydroelectricity generation Electricity generation (not elsewhere classified) Electricity line-system operation Gas supply 36101 36200 37010 Water supply 37020 41221 Sewerage and drainage services Utility network construction and maintenance services 291 Waste services 96340 Waste treatment and disposal services 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not
 elsewhere 301 Other building construction 303 311 313 315 320 House construction Road and bridge construction Heavy and civil engineering construction Land development services Agricultural, plumbing, and homeware goods wholesaling 321 Electrical services 322 323 Heating, ventilation, and alarm services Plumbing and building completion services 41120 41130 41110 41210 41220 41222 42100 45190 45391 47320 47390 42320 42330 42341 42310 42592 324 Painting and decorating services 42440 78 classified) Residential building construction (not elsewhere classified) Non-residential building construction House construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classified) Land development and subdivision Site preparation services Agricultural product wholesaling (not elsewhere classified) Plumbing goods wholesaling Furniture and floor-coverings wholesaling Kitchenware and diningware wholesaling Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Plumbing services Building completion services—all trades subcontracted Painting and decorating services Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Levy risk groups 326 Construction and building trade services 328 Structural trade services 331 Petroleum product and specialty wholesaling Classification units 42101 42210 42342 42410 42420 42430 42450 42510 42590 Hire of construction machinery and cranes with operator Concreting services Building installation services (not elsewhere classified) Plastering and ceiling services Carpentry services Tiling and carpeting services Glazing services Landscape construction services Construction services (not elsewhere classified) Gardening and turf management services Bricklaying services Roofing services Structural steel erection services Petroleum product wholesaling (including product
 ownership to retail point-of-sale) Professional and scientific goods wholesaling Computer and computer peripherals wholesaling Telecommunication goods wholesaling 46160 Jewellery and watch wholesaling 47920 47930 Toy and sporting goods wholesaling 47991 Wholesaling—commission-based or 95250 42220 42230 42240 45210 46130 46120 333 Grocery and produce wholesaling 341 343 345 Electrical and electronic goods wholesaling Specialised machinery and equipment wholesaling Hardware goods wholesaling 45120 47150 47190 47191 46150 46190 45390 351 Vehicle and machinery wholesaling 46110 361 Fish, meats, and dairy produce wholesaling 46220 47110 excluding storage and handling of goods Cereal grain wholesaling Fruit and vegetable wholesaling Grocery wholesaling (not elsewhere classified) Grocery wholesaling—multiple product ranges Electrical and electronic goods wholesaling (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Hardware goods wholesaling (not elsewhere classified) Agricultural and construction machinery wholesaling Commercial vehicle wholesaling Meat, poultry, and smallgoods wholesaling 371 Wholesale trade (low-risk group) 47130 47140 45111 Wool wholesaling Dairy produce wholesaling Fish and seafood wholesaling 79 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 4 Levy risk groups 46210 47170 47210 47220 47940 47950 47960 53110 46221 46230 52450 53120 53130 53140 53210 46240 53240 21640 51100 51210 51220 51230 51290 Classification units 45230 Industrial and agricultural chemical product wholesaling Car wholesaling Liquor and tobacco product wholesaling Textile product wholesaling Clothing and footwear wholesaling Book and magazine wholesaling Paper product wholesaling Pharmaceutical and toiletry goods wholesaling 47990 Wholesaling (not elsewhere classified) Car retailing (including associated vehicle servicing) Trailer and motor vehicle wholesaling (not elsewhere
 classified) Motor vehicle new-part wholesaling Marine equipment retailing Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing Petroleum fuel retailing (including associated vehicle servicing) Motor vehicle dismantling and used-part wholesaling Tyre retailing Bakery product manufacturing (non-factory- based) Supermarket and grocery stores Fresh meat, fish, and poultry retailing Fruit and vegetable retailing Liquor retailing Specialised food retailing (not elsewhere classified) Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Clothing retailing Footwear retailing Entertainment media retailing Sport and camping equipment retailing Newspaper and book retailing Stationery goods retailing Flower retailing 95220 52210 52220 52350 52410 52430 52460 52540 52550 Watch and jewellery retailing 373 391 393 Other wholesaling and support services Car retailing Motor trade wholesaling and retailing 395 Motor trade services 411 Food retailing 420 Pharmacies and associated retailing 52510 422 Clothing and footwear retailing 424 Retail trade (low-risk group) 80 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Levy risk groups 426 Retail trade (low–medium-risk group) 428 Store and non-store retailing 441 Hospitality services 451 Catering and meal services 461 Road passenger and rail transport 463 491 Road freight transport Air transport and support services Classification units Personal accessories retailing (not elsewhere classified) Craft and gift retailing (not elsewhere classified) Retail postal services Video and other electronic media rental and hiring Department stores Houseware retailing Electrical,
 electronic, and gas appliance retailing Computer and computer peripherals retailing Electrical and electronic goods retailing (not elsewhere classified) Toy and game retailing Store-based retailing (not elsewhere classified) Non-store retailing Retail commission-based buying or selling (or both) Manchester and textile goods retailing (not elsewhere classified) Furniture retailing Floor-covering retailing Hardware and building supplies retailing Antique and used goods retailing Garden supplies retailing Accommodation Pubs, taverns, and bars Clubs (hospitality) Takeaway food services Catering services Cafes and restaurants Interurban and rural bus transport Urban bus transport Taxi and road transport (not elsewhere classified) Rail freight transport Rail passenger transport Road freight transport Air transport under Civil Aviation Rules Part 121, 125, or 129 Airport operations and air transport support services (not elsewhere classified) Air operations under Civil Aviation Rules Part 137 81 493 Air operations (higher-risk group) 02130 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 4 Levy risk groups 501 Water and scenic transport 64050 63010 63020 63030 Classification units 64040 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, or 106 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Inland water transport (except passenger- only) 63031 Water passenger transport (river, lake, or harbour) Port and water transport terminal operations 66230 66290 Water transport support services (not 66500 71110 71120 66410 66440 65090 66190 elsewhere classified) Scenic and sightseeing transport (excluding aviation) Postal services Courier pick-up and delivery services Travel agency and tour
 arrangement services Customs and shipping agency services (excluding handling of goods) Transport (not elsewhere classified) Transport support services (not elsewhere classified) Freight-forwarding services Stevedoring services Grain storage services 66420 66210 67010 67090 Warehousing and storage services (not 24211 24221 24230 24231 elsewhere classified) Newspaper publishing Magazine and other periodical publishing Book publishing Publishing (not elsewhere classified) (except software, music, and Internet) Internet publishing and broadcasting Directory and mailing-list publishing Music publishing Software publishing 24232 24233 24234 24235 71200 Wired telecommunications network operation 71210 Wireless telecommunications network 71230 operation (not elsewhere classified) Telecommunications services (not elsewhere classified) 511 Postal and courier services 521 523 Travel, customs, and shipping agency services Other transport and transport services 525 531 Stevedoring Warehousing and storage 541 Publishing 581 Communications and information services 82 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Levy risk groups 621 Finance, insurance, and statistical services 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and operation 691 Advertising and photographic services 693 Design and engineering services Classification units Internet service providers and web-search portals Data processing and web-hosting services Electronic information storage services Information services (not elsewhere classified) Central banking Banking Building society operation Credit union operation Depository financial intermediation (not elsewhere classified)
 Non-depository financing Financial asset investing Life insurance Superannuation funds Health insurance General insurance Financial asset broking services Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Market research and statistical services Holder investor farms and livestock Passenger car and minibus rental and hiring Goods and equipment rental and hiring (not elsewhere classified) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Heavy machinery and scaffolding rental and hiring Real estate services Non-financial assets leasing and investment Residential property operators and developers (excluding construction) Non-residential property operators and developers (excluding construction) Advertising services Professional photographic services Architectural services Surveying and mapping services Engineering design and engineering consulting services Specialised design services (not elsewhere classified) 83 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Schedule 4 Levy risk groups Classification units 91111 695 697 Scientific research services Scientific and veterinary services 701 Computer services 720 721 723 Legal services Accounting services Management and consulting services 724 Business support services 726 Administrative services 728 Labour supply services (medium- risk group) 751 Government administration 753 Local government, public order, and regulatory services 755 Justice Defence Police services Inspection, investigation, and security services Corrective services Fire and emergency services Post-production services and other motion picture and video activities (not elsewhere classified) Scientific research services
 Scientific testing and analysis services Professional, scientific, and technical services (not elsewhere classified) Veterinary services Computer systems design and related services Legal services Accounting services Management advice and related consulting services Corporate head office management services Taxi and other vehicle scheduling operations Employment placement and recruitment services (no on-hired staff) Labour supply services (on-hired staff— office workers only) Document preparation services Credit reporting and debt collection services Call centre operation Educational support services Office administrative services Administrative services (not elsewhere classified) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Central government administration (not elsewhere classified) Foreign government representation Local government administration (not elsewhere classified) Public order and safety services (not elsewhere classified) Regulatory services (licensing and inspection) (not elsewhere classified) Justice Parole or probationary services Defence Police services Meat and food inspection services Investigation and security services Correctional and detention services Fire protection and other emergency services (except Police and ambulance services) Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Levy risk groups 801 Primary and secondary education 811 Tertiary education Classification units 84210 84220 84230 84240 84310 821 Community and arts education 84400 84320 841 Hospital and midwifery services 851 Medical and optical services 853 855 Dental services Health and community services 861 Preschool education and child care 863 Medical and social support services 865 Aged and residential care and ambulance services 901 Entertainment broadcasting and distribution 84600 86110 86120 86132 86210 86220 86320 86230 86310 86340 86350 86360 86390 86391 87222 84100 87100
 86131 87290 86130 86330 87210 87211 87220 91120 91210 91220 91230 92100 Primary education Secondary education Combined primary and secondary education Special-school education Higher education (undergraduate and postgraduate courses) Technical and vocational education and training Adult, community, and other education (not elsewhere classified) Arts education Hospitals (except psychiatric hospitals) Psychiatric hospitals and psychiatric services (not elsewhere classified) Midwifery services General practice medical services Specialist medical services Optometry and optical dispensing Dental services Pathology and diagnostic imaging services Community health centre operation Physiotherapy services Chiropractic and osteopathic services Allied health services (not elsewhere classified) Health care services (not elsewhere classified) Residential refuge operation Preschool education Child care services Labour supply services (nursing, medical, and dental) Social assistance services (not elsewhere classified) Aged care residential services Ambulance services Retirement village operation (without rest home or hospital facilities) Retirement village operation (with rest home or hospital facilities) Residential care services (not elsewhere classified) Motion picture and video distribution Radio broadcasting Free-to-air television broadcasting Cable and other subscription programming Libraries and archives 85 Schedule 4 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Levy risk groups 903 Entertainment and performing arts 911 Sporting and recreational activities (lower-risk group) 913 Recreational facilities operation 915 Sporting and recreational activities (medium-risk group) 917 Equine and sporting activities (medium–high-risk group) 86 Classification units 91110 91130 92410 92420 Motion picture and video production Motion picture exhibition Performing arts operation Creative artists, musicians, writers, and performers Music and
 other sound recording activities (not elsewhere classified) Performing arts venue operation Casino operation Horse and dog racing administration and track operation Sports and physical recreation venues, grounds, and facilities operation Health and fitness centres and gymnasia operation Sport and physical recreation—community rugby league Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation—community (not elsewhere classified) Sport and physical recreation—boating or yachting Sport and physical recreation—cycling Sport and physical recreation—golf Amusement parks and centres operation Amusement and other recreation activities (not elsewhere classified) Zoological and botanic gardens operation Nature reserve and conservation park operation Sports and physical recreation instruction Dog racing activities Sport and physical recreation—community rugby Sport and physical recreation—snow skiing Sport and physical recreation—netball Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing— drivers Sport and physical recreation—community cricket 92510 92520 93220 93111 93120 93130 93171 93184 93185 93186 93187 93188 93190 93192 93193 93195 93300 93400 92310 92390 84500 93112 93170 93182 93199 01520 93113 93115 93174 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Schedule 4 Levy risk groups 919 Equine and sporting activities (high- risk group) 921 Museums and gambling activities 941 Repair and maintenance (low-risk group) 943 Repair and maintenance (medium- risk group) 945 Facilities maintenance and management 951 Business and community organisations 953 Personal and community activities Classification units 93194 93198 93110 93114 93175 93180 93181 93196 93197 92200 93210 93290 52620
 52690 78330 28680 52610 53220 53230 53290 78650 78660 96100 96210 96220 96290 66110 95240 95260 95270 Sport and physical recreation—professional cricket Sport and physical recreation—motor racing Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sporting and recreational equine activities (not elsewhere classified) Sport and physical recreation—motor cycling Museum operation Lottery operation Gambling activities (not elsewhere classified) Clothing and footwear repair Repair and maintenance (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Machinery and equipment repair and maintenance (not elsewhere classified) Domestic appliance repair and maintenance Automotive electrical services Automotive body, paint, and interior repair and maintenance Automotive repair and maintenance (not elsewhere classified) Pest control services (except agricultural and forestry) Cleaning services and facilities management (not elsewhere classified) Religious organisations and services Business and professional association services Labour association services Interest group services (not elsewhere classified) Parking services Funeral, crematorium, and cemetery services Hairdressing and beauty services Diet and weight-reduction centre operation 87 Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Explanatory note Levy risk groups 955 Laundries and dry cleaners 96291 97000 95210 Classification units 95290 95300 Personal services (not elsewhere classified) Brothel-keeping, massage parlour, and prostitution services Community-based, multi-functional activities (not elsewhere classified) Private households employing staff Laundry and
 dry-cleaning services Michael Webster, Clerk of the Executive Council.
Explanatory note This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 April 2016, revoke and replace the Accident Compensation (Experience Rating) Regulations 2015 (the 2015 regula- tions).

Experience rating adjusts the amount of a person’s work account levy in line with the accident compensation claims attributable to the person that are payable from the work account and that qualify for experience rating.
These regulations relate to levies payable for the 2016/17 year, and are based on a 3-year experience period that comprises the 2012/13, 2013/14, and 2014/15 tax years.

The classification units in each of the years that form the experience period are set out in Schedules 2 to 4.

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

In these regulations— • • • • Schedule 1 is new.


It sets out the classification units and levy risk groups that will apply in the 2016/17 levy year: Schedule 2 is also new.

It sets out the classification units that applied in the 2014/15 levy year, grouped into the levy risk groups that will apply in the 2016/17 levy year: Schedule 3 sets out the classification units that applied in the 2013/14 levy year.
It is the same as Schedule 2 of the 2015 regulations, but has been updated to group classification units into the levy risk groups that will apply in the 2016/17 levy year: Schedule 4 sets out the classification units that applied in the 2012/13 levy year.

It is the same as Schedule 3 of the 2015 regulations, but has been updated to group classification units into the levy risk groups that will apply in the 2016/17 levy year.
The main changes that have been made to the schedules, compared with the 2015 regulations, are— 88 Reprinted as at 1 April 2017 Accident Compensation (Experience Rating) Regulations 2016 Explanatory note • • • • CU21795 (Potato crisps and corn crisps manufacturing) is moved from levy risk group 110 (Sugar, confectionery, and crisps manufacturing, and packag- ing), to levy risk group 121 (Beverage and tobacco product manufacturing, which is renamed Beverage, tobacco, and snack manufacturing): CU21130 (Cured meat and smallgoods manufacturing) is moved from levy risk group 112 (Primary produce processing and manufacturing) to levy risk group 117 (Seafood, poultry, and grain product manufacturing, which is renamed Sea- food, meat, and grain product manufacturing): CU93185 (Sport and physical recreation—squash or badminton) is moved from levy risk group 915 (Sporting and recreational activities (medium-risk group)) to levy risk group 911 (Sporting and recreational activities (lower-risk group)): Levy risk groups 110 and 112 are merged into 1 levy risk group: 110 Dairy, sugar, and confectionery manufacturing, and packaging.
Regulatory impact statement The Ministry of Business, Innovation, and Employment produced a regulatory impact statement on 25 November 2015 to help inform the decisions taken by the Govern- ment relating to the contents of this instrument.
A copy of this regulatory impact statement can be found at— • • http://www.mbie.govt.nz/publications-research/publications/employment-and- skills/2016-17%20ACC%20Levies%20RIS.pdf http://www.treasury.govt.nz/publications/informationreleases/ris Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 25 February 2016.


89 Notes Accident Compensation (Experience Rating) Regulations 2016 Reprinted as at 1 April 2017 Reprints notes 1 General This is a reprint of the Accident Compensation (Experience Rating) Regula- tions 2016 that incorporates all the amendments to those regulations as at the date of the last amendment to them.
2 Legal status Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment.

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

A printed version of the reprint produced directly from this official elec- tronic version also has official status.
3 Editorial and format changes Editorial and format changes to reprints are made using the powers under sec- tions 24 to 26 of the Legislation Act 2012.

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

4 Amendments incorporated in this reprint Accident Compensation (Work Account Levies) Regulations 2017 (LI 2017/20): regulation 24(1) Wellington, New Zealand: Published under the authority of the New Zealand Government—2017 90