Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698940841037.pdf (New Zealand)
Reprint as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 (SR 2008/42) Anand Satyanand, Governor­General Order in Council At Wellington this 25th day of February 2008 Present: His Excellency the Governor­General in Council Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008: revoked, on 1 April 2009, by regulation 51(1) of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regula­ tions 2009 (SR 2009/17).
Note Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

These regulations are administered by the Department of Labour.
1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Pursuant to sections 244, 329, and 333 of the Injury Prevention, Rehabilitation, and Compensation Act 2001, His Excellency the Governor­General, acting on the advice and with the consent of the Executive Council, makes the following regulations.
Contents Title Commencement Interpretation Period to which levy relates Part 1 Work Account levy Calculation of Work Account levy payable by employers and private domestic workers Calculation of Work Account levy payable by self­employed persons Work Account levy subject to adjustments Maximum earnings on which levy payable Minimum levies to be paid by certain people earning less than stated amount or without earnings history Part 2 Persons purchasing compensation Application of this Part Corporation to determine compensation levy Base compensation levy Non­abatement part Self­employed person must pay either compensation levy or Work Account levy Part 3 Downward adjustments to Work Account levy or compensation levy based on safety management practices Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy Limits on entitlement to downward adjustments Auditors Decisions made under this Part Page Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Subpart 2—Downward adjustments for all employers or self­employed persons Downward adjustments Basis of downward adjustments Employer or self­employed person may apply for audit Determination of applications for audit Restrictions on further applications for audits for downward adjustment Application of downward adjustments Administration of downward adjustments Corporation may require further audit in certain circumstances Subpart 3—Downward adjustment for certain employers or self­employed persons Interpretation Application of this subpart Downward adjustments Basis of downward adjustments Employer or self­employed person may apply for downward adjustment Determination of applications for downward adjustment Audits Application of downward adjustments Person for whom downward adjustment is made must submit annual declaration Consequences of failure to submit annual declaration
 Consequences if annual declaration discloses this subpart no longer applies or self­assessment no longer current Corporation may require further audit in certain circumstances Restrictions on further applications for downward adjustment Administration of downward adjustments Part 4 Upward adjustments to Work Account levy based on employer’s safety management practices Auditors Upward adjustments Basis of upward adjustments Further audits after upward adjustment Application of upward adjustment to levy Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Administration of upward adjustments Part 5 Miscellaneous Collection of Work Account levy Interest rate on Work Account levy overpaid Levy exclusive of GST Amount of levy exempt from payment Continuation of adjustments Revocations and savings Schedule 1 Classiﬁcations and levy rates for employers and private domestic workers Schedule 2 Classiﬁcations and levy rates for self­employed persons Schedule 3 Classiﬁcations and levy rates for purchase of agreed level of weekly compensation Schedule 4 Classiﬁcations in respect of which downward adjustments to Work Account levy or compensation levy may be made 27 27 28 28 28 28 29 30 50 70 97 Regulations Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008.
Commencement These regulations come into force on 1 April 2008.
Interpretation In these regulations, unless the context otherwise requires,— Act means the Injury Prevention, Rehabilitation, and Com­ pensation Act 2001 applicant means an applicant for a downward adjustment under Part 3 r 1 45 46 47 48 49 50 51 1 2 3 4 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 r 3 approved auditor means a person approved by the chief ex­ ecutive under regulation 16(1) or 40(1) to conduct an audit for the purposes of Part 3 or 4, as the case may be chief executive means the chief executive of the Corporation classiﬁed means classiﬁed for the purpose of section 170 of the Act compensation levy means the levy payable by self­employed persons and shareholder­employees to purchase and maintain weekly compensation under section 208 of the Act, calculated by the Corporation under regulation 11 Corporation means the Accident Compensation Corporation continued by section 259 of the Act downward adjustment means a downward adjustment to— (a) (b) the Work Account levy payable by an employer; or the Work Account levy or compensation levy payable by a self­employed person downward audit, in relation to an employer or self­employed person, means an audit of the employer’s or self­employed person’s safety management practices conducted on the basis described in regulation 19 or 29 downward audit tool means an audit tool approved by the Minister under section 175(4) of the Act as a basis for deter­ mining whether to make a downward adjustment tax year has the meaning given to it by section OB 1 of the Income Tax Act 2004 upward adjustment means an upward adjustment to the Work Account levy payable by an employer upward audit, in relation to an employer, means an audit of the employer’s safety management practices conducted on the basis described in regulation 42 upward audit tool means an audit tool approved by the Min­ ister under section 175(4) of the Act and specially designed for the purposes of section 180 of the Act Work Account levy means the levy payable by— (a) (b) an employer under section 168 of the Act: a private domestic worker under section 168A of the Act: a self­employed person under section 168B of the Act.
(c) 5 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Period to which levy relates There is prescribed for the purposes of these regulations the period comprising— (a) the tax year commencing on 1 April 2008 and ending with the close of 31 March 2009; and (b) any tax year commencing on or after 1 April 2009.

The Work Account levy and the compensation levy relate to the period prescribed by subclause (1).
Part 1 Work Account levy Calculation of Work Account levy payable by employers and private domestic workers The amount of Work Account levy payable by employers and private domestic workers is calculated using the following for­ mula: c 100 × d where— c is— (a) (b) in respect of an employer, the amount of earnings paid to the employer’s employees in the tax year prescribed in regulation 4(1)(a) or (b), whichever applies; or the in respect of a private domestic worker, amount of earnings derived by the private do­ mestic worker in the tax year prescribed in regulation 4(1)(a) or (b), whichever applies is the levy rate in Schedule 1 that applies to the classi­ ﬁcation unit in which the employer or private domestic worker is classiﬁed.
d Calculation of Work Account levy payable by self­employed persons The amount of Work Account levy payable by self­employed persons is calculated using the following formula: r 4 4 (1) (2) 5 6 6 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 1 r 9 c 100 × d where— c is— (a) (b) amount of the earnings derived by the self­employed person in the 2007/08 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b); or if regulation 9 applies, the appropriate amount stated in regulation 9(2) 7 8 (1) (2) 9 (1) d is the levy rate in Schedule 2 that applies to the classi­ ﬁcation unit in which the self­employed person is clas­ siﬁed.
Work Account levy subject to adjustments The amount of Work Account levy payable by an employer, private domestic worker, or self­employed person is subject to any adjustments under Part 3 and in relation to employers, under Part 4.

Maximum earnings on which levy payable The maximum amount of earnings on which the Work Account levy is payable by an employer in respect of any 1 employee, or by a private domestic worker, in a tax year is $102,922.
The maximum amount of self­employed earnings in the 2007/08 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b), on which a Work Account levy or compen­ sation levy is payable by a self­employed person is $99,817.
Minimum levies to be paid by certain people earning less than stated amount or without earnings history This regulation applies to a person who, in the 2007/08 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b),— works for an average of more than 30 hours a week as (a) a self­employed person; and 7 Part 2 r 10 (b) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 either— (i) (ii) earns less than the amount stated in subclause (2) for a person of his or her age on the last day of the tax year; or cannot provide an amount of earnings as a self­ employed person, because he or she did not have earnings as a self­employed person in that tax year.
The amount referred to in subclause (1) is— (a) $21,320 for a person who is aged 18 or over on the last day of that tax year: $17,056 for a person who is aged under 18 on the last day of that tax year.

(b) Part 2 Persons purchasing compensation Application of this Part This Part applies to a self­employed person or shareholder­ employee who purchases weekly compensation from, and en­ ters into an agreement with, the Corporation under sections 208 and 209 of the Act.
Corporation to determine compensation levy The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 3 for the classiﬁcation unit in which the person is classiﬁed.
The Corporation must calculate the compensation levy payable by the person using the following formula: g + h where— g h is the amount of base compensation levy calculated ac­ cording to regulation 12 is either— (a) the amount of the non­abatement part calculated under regulation 13, if that regulation applies; or 0, if regulation 13 does not apply.
(b) (2) 10 11 (1) (2) 8 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 2 r 14 (3) 12 13 (1) (2) The compensation levy payable by a person under subclause (1) is subject to any adjustments under Part 3.
Base compensation levy The amount of base compensation levy payable by a person to whom this Part applies is calculated using the following formula: j × k 100 where— j is the agreed level of compensation purchased by the person under section 208 of the Act, adjusted to an an­ nual equivalent ﬁgure is the appropriate rate stated in Schedule 3. k Non­abatement part This regulation applies only to a person to whom this Part ap­ plies who purchases weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in cir­ cumstances set out in the agreement.
The amount of the non­abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formula: j × p 100 where— j p is the same amount as item j in the formula set out in regulation 12 is the appropriate non­abatement part rate stated in Schedule 3.
14 Self­employed person must pay either compensation levy or Work Account levy Nothing in these regulations limits or affects the obligation of a self­employed person to pay a Work Account levy for any 9 Part 3 r 15 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 period for which no agreement under section 208 of the Act has effect in relation to the person.
Part 3 Downward adjustments to Work Account levy or compensation levy based on safety management practices Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy Limits on entitlement to downward adjustments 15 (1) An employer or self­employed person may apply for, and the Corporation may make, a downward adjustment under either subpart 2 or 3 of this Part, but not under both subparts.
To avoid doubt, the Corporation may not make, at the same time, more than 1 downward adjustment for the same em­ ployer or self­employed person in his or her capacity as an employer or self­employed person.

(2) Auditors 16 (1) Audits for the purposes of this Part (other than audits for the purposes of regulation 20(2)) must be conducted by an auditor approved by the chief executive for the purpose.
The chief executive must not approve a person to conduct audits of employers’ or self­employed persons’ safety man­ agement practices for the purposes of these regulations unless satisﬁed that the person has the qualiﬁcations and experience to undertake the audits.
(2) Decisions made under this Part The following decisions are decisions of the Corporation: (a) a decision about whether to make a downward adjust­ ment: a decision about which of the downward adjustments in regulation 18(2) applies: (b) 17 10 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 3 r 19 (c) (d) (e) a decision to discontinue or reduce a downward adjust­ ment made after a further downward audit under regu­ lation 25: a decision about whether subpart 2 or 3 of this Part ap­ plies to an employer: a decision about whether to cancel or discontinue a downward adjustment under regulation 35, 36, or 37.
Subpart 2—Downward adjustments for all employers or self­employed persons 18 (1) (2) Downward adjustments The Corporation may make, under this subpart, a downward adjustment if a downward audit discloses that the employer’s or self­employed person’s safety management practices meet the standard required by the downward audit tool approved by the Minister for the purposes of this subpart.
The downward adjustment must be— (a) an adjustment of 10% if the downward audit discloses that the employer’s or self­employed person’s safety management practices meet, to a primary level only, the standard required by the downward audit tool; or an adjustment of 15% if the downward audit discloses that the employer’s or self­employed person’s safety management practices meet, to a secondary level but not a tertiary level, the standard required by the down­ ward audit tool; or an adjustment of 20% if the downward audit discloses that the employer’s or self­employed person’s safety management practices meet, to a tertiary level, the stan­ dard required by the downward audit tool.
(b) (c) Basis of downward adjustments 19 (1) A downward adjustment under this subpart is based on an audit of the employer’s or self­employed person’s safety manage­ ment practices conducted in accordance with the downward audit tool.
(2) An auditor conducting a downward audit may, but is not obliged to, allow the employer or self­employed person up 11 Part 3 r 20 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 (3) to 30 days to improve their safety management practices, or aspects of them, before ﬁnalising the auditor’s report.
The 30­day period begins when the auditor notiﬁes the em­ ployer or self­employed person of the safety management practices, or aspects of them, that could be improved.
Employer or self­employed person may apply for audit 20 (1) An employer or self­employed person may apply to the Cor­ poration for a downward audit under regulation 19(1) to see— whether the employer or self­employed person qualiﬁes (a) for a downward adjustment under this subpart; and if so, which of the downward adjustments in regulation 18(2) applies.
(b) (2) Every application under subclause (1) must be accompanied by a written notice, given by the applicant or (in the case of an employer that is a body corporate) an ofﬁcer or employee of the applicant, containing— (a) a statement that the applicant has conducted the appli­ cant’s own audit of the applicant’s safety management practices, based on the downward audit tool; and a declaration that, in the light of the results of the appli­ cant’s own audit, the applicant (or ofﬁcer or employee) believes that a downward audit by an approved audi­ tor would meet the standard required by the downward audit tool.
(b) 21 (1) (2) (3) Determination of applications for audit The chief executive must decide which of the applicants who have made applications under regulation 20(1) will be audited.

In deciding, the chief executive may consider the declarations referred to in regulation 20(2)(b).

The chief executive must deal with applications in the order in which they are received.
(4) Within 10 working days after receiving an application under regulation 20(1), the Corporation must— (a) (b) decide whether or not to accept it; and give written notice to the applicant concerned of the Corporation’s decision and the reasons for it.
12 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 3 r 23 (5) 22 23 (1) For the purposes of this regulation, an application is to be treated as not having been received until the date on which the Corporation has received all the information it reasonably requires to enable it to consider the application.
Restrictions on further applications for audits for downward adjustment If a downward audit has previously been conducted on an ap­ plication made by an applicant under regulation 20(1), the ap­ plicant concerned may not apply for another downward audit under that regulation for at least 12 months after being noti­ ﬁed— (a) whether that previous downward audit discloses that the employer’s or self­employed person’s safety manage­ ment practices meet the standard required by the down­ ward audit tool; and, if so, (b) whether they meet the standard required to a primary, secondary, or tertiary level.
Application of downward adjustments If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment (or that adjust­ ment as modiﬁed by any reductions under regulation 25(3)) must be applied to the Work Account levy or the compensation levy payable by the employer or self­employed person during the period— (a) commencing on the ﬁrst day of the month after the month in which the employer or self­employed person was notiﬁed of the decision; and ending on the earlier of— (i) (ii) the day 24 months later: the discontinuation of the adjustment under regu­ lation 25(3).
(b) (2) (3) If a downward adjustment under this subpart will cease to apply to an employer’s or self­employed person’s Work Account levy or compensation levy on the expiration of a 24­month period, the Corporation must notify the employer or self­employed person of the date when the period will end.
The Corporation must comply with subclause (2)— 13 Part 3 r 24 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 (a) (b) not earlier than 3 months before the end of the period; and not later than 2 months before the end of the period.
24 Administration of downward adjustments If the Corporation decides to make a downward adjustment under this subpart after the employer or self­employed person has paid the Work Account levy or compensation levy for a period, the Corporation— (a) must pay the amount of the downward adjustment to the employer or self­employed person— (i) if the employer or self­employed person so re­ quests; and if, after the downward adjustment, the employer or self­employed person’s account is more than $100 in credit; or (ii) (b) must credit the amount of the adjustment to the em­ ployer’s or self­employed person’s account to be offset against payment of the Work Account levy or compen­ sation levy for the next period.
Corporation may require further audit in certain circumstances The Corporation may require an employer to undergo a further downward audit, at a time speciﬁed by the Corporation, if, since a downward adjustment made under this subpart to the employer’s Work Account levy took effect,— (a) there has been a fatal or serious injury at the employer’s workplace; or there has been a cluster of injuries at the employer’s workplace; or the Corporation has received complaints from an em­ ployee or employees of the employer about safety stan­ dards at the employer’s workplace; or the ownership or control of the employer’s business has changed.
(b) (c) (d) The Corporation may require a self­employed person to undergo a further downward audit, at a time speciﬁed by the Corporation, if, since a downward adjustment under this 25 (1) (2) 14 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 3 r 26 subpart to the self­employed person’s Work Account levy or compensation levy took effect,— (a) the there has been a fatal or serious injury at self­employed person’s workplace; or there has been a cluster of injuries at the self­employed person’s workplace; or the Corporation has received complaints about safety standards at the self­employed person’s workplace; or the ownership or control of the self­employed person’s business has changed.
(b) (c) (d) (3) After the further downward audit, the Corporation may dis­ continue or reduce the employer’s or self­employed person’s adjustment.

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

The Corporation may adjust the amount of monthly instal­ ments of the Work Account levy or compensation levy payable by the employer or self­employed person on and after the day on which the discontinuation or reduction of the adjustment takes effect.
(6) Subpart 3—Downward adjustment for certain employers or self­employed persons 26 Interpretation In this subpart, unless the context otherwise requires,— appropriate experience means not less than 12 months’ ex­ perience (in the aggregate) health and safety procedures includes— (a) (b) (c) hazard identiﬁcation and management; and incident investigation; and employee training on health and safety matters (if ap­ plicable); and emergency management procedures (d) 15 Part 3 r 27 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 prescribed downward adjustment period has the meaning given to it by regulation 33(3) relevant industry health and safety management back­ in relation to a person, means any training or ground, appropriate experience in implementing health and safety procedures— (a) (b) that is relevant to the person’s workplace; and for which satisfactory evidence is available from the person responsible employee, in relation to an employer, means an employee of that employer who is responsible for that em­ ployer’s health and safety management practices satisfactory evidence, in relation to a person’s relevant indus­ try health and safety management background, includes— (a) a document that shows the person has successfully com­ pleted a relevant training course; or a document that shows— (i) the person has been involved in maintaining a health and safety management system in a New Zealand workplace; and the nature and extent of that person’s involve­ ment; and the period of that person’s involvement; or (iii) a written health and safety management plan that the person has implemented.
(ii) (b) (c) Application of this subpart This subpart applies— (a) to a person who— (i) is an employer, if either 1 of the following ap­ plies: (A) the total liable earnings of the employer’s employees are equal less than $450,000 in the current tax year; or the employer employs 10 or fewer full­ time­equivalent employees; or to or (B) (ii) is a self­employed person, if either 1 of the fol­ lowing applies: 27 16 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 3 r 29 as (B) (A) a the person derived earnings, self­employed person, that are equal to or less than $450,000 in the previous tax year; or the person employs 10 or fewer full­time­ equivalent employees; and if the employer or self­employed person is classiﬁed in 1 of the classiﬁcation units speciﬁed in Schedule 4; and if the Corporation is satisﬁed that the employer (or the employer’s responsible employee) or the self­employed person has a relevant industry health and safety man­ agement background; and if the employer or self­employed person allows a down­ ward audit (which may include an on­site audit) to be conducted of the employer’s or self­employed person’s safety management practices.
(b) (c) (d) 28 (1) Downward adjustments The Corporation may make, under this subpart, a downward adjustment if it is satisﬁed that— (a) this subpart applies to the employer or self­employed person; and the employer’s or self­employed person’s safety man­ agement practices meet the standard required by the downward audit tool that applies to the classiﬁcation unit in which the employer or self­employed person is classiﬁed.

(b) (2) The downward adjustment must be an adjustment of 10%.
Basis of downward adjustments 29 (1) A downward adjustment under this subpart is based on an audit of the employer’s or self­employed person’s safety man­ agement practices conducted in accordance with the relevant downward audit tool.

(2) An auditor conducting a downward audit may, but is not obliged to, allow the employer or self­employed person up to 30 days to improve their safety management practices, or aspects of them, before ﬁnalising the auditor’s report.
17 Part 3 r 30 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 (3) The 30­day period begins when the auditor notiﬁes the em­ ployer or self­employed person of the safety management practices, or aspects of them, that could be improved.

30 Employer or self­employed person may apply for downward adjustment (1) An employer or self­employed person may apply to the Cor­ poration for a downward adjustment under this subpart.
Every application under subclause (1) must include— (a) (2) (b) (c) (d) a declaration by the applicant (or, in the case of an em­ ployer, the employer’s responsible employee) that this subpart applies to the applicant; and satisfactory evidence that the applicant (or, in the case of an employer, the employer’s responsible employee) has a relevant industry health and safety management background; and an assessment by the applicant (or, in the case of an employer, the employer’s responsible employee) of the applicant’s safety management practices, based on the relevant downward audit tool; and a declaration that the applicant (or, in the case of an em­ ployer, the employer’s responsible employee) believes that the applicant’s safety management practices meet the standard required by the relevant downward audit tool.
31 (1) Determination of applications for downward adjustment The Corporation must deal with applications for downward adjustments under this subpart in the order in which they are received.

(2) After receiving an application, the Corporation must— decide whether this subpart applies to the applicant; and decide whether to make the downward adjustment.
(a) (b) The Corporation— (a) may consider the declarations referred to in regulation 30(2) in making any decision under subclause (2); and (b) must give the applicant written notice of that decision and the reasons for it.
(3) 18 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 3 r 34 Audits 32 (1) An approved auditor may conduct a downward audit under this subpart by either or both of the following means: (a) assessing the documentation included in the applicant’s application for a downward adjustment (whether the as­ sessment is based on the documents or is conducted by means of an interview with the applicant or, in the case of an employer, the employer’s responsible employee): conducting an on­site audit of the applicant’s safety management practices.
(b) (2) 33 (1) (2) (3) 34 (1) To avoid doubt, subclause (1) does not require an approved auditor to conduct an on­site audit before determining whether the applicant’s safety management practices meet the standard required by a downward audit tool.
Application of downward adjustments If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment must be applied to the Work Account levy or compensation levy payable by the employer or self­employed person during the prescribed downward adjustment period.

Subclause (1) is subject to regulations 35, 36, and 37.
Prescribed downward adjustment period means the period comprising— (a) the tax year in which the applicant’s application for the downward adjustment under this subpart was received (that is, the period commencing on 1 April and ending on 31 March in that tax year); and the next 2 tax years.
(b) Person for whom downward adjustment is made must submit annual declaration The Corporation must send to every employer or self­employed person for whom the Corporation has made a downward adjustment under this subpart a written notice that the employer or self­employed person is required to submit a declaration under subclause (3).
19 Part 3 r 35 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 to the employer or The written notice must be sent self­employed person each year of the prescribed down­ ward adjustment period, before each anniversary of the date of the person’s application for the downward adjustment.
The employer or self­employed person must, within 6 months of the date of the written notice, submit to the Corporation a declaration that, at the time the declaration is made,— (a) this subpart continues to apply to the employer or self­ employed person on the basis that the employer or self­ employed person continues to meet the requirements in regulation 27(a) to (c); and the assessment that was included, in accordance with regulation 30(2)(c), in the employer’s or self­employed person’s application for the downward adjustment con­ tinues to reﬂect the person’s safety management prac­ tices.
(b) To avoid doubt, the requirement in subclause (3) applies only during the prescribed downward adjustment period.
Consequences of failure to submit annual declaration If an employer or self­employed person for whom the Corpor­ ation has made a downward adjustment under this subpart fails to submit a declaration required by regulation 34(3) within the time required by that subclause, the Corporation— (a) may cancel the downward adjustment for the tax year in which the declaration was due; and (b) must discontinue the downward adjustment for the re­ mainder of the prescribed downward adjustment period after the tax year in which the declaration was due.
If the downward adjustment is cancelled for a tax year under subclause (1)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
If the Corporation cancels the downward adjustment under subclause (1)(a) after the employer or self­employed person has paid the downward adjusted Work Account levy or com­ pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
(2) (3) (4) 35 (1) (2) (3) 20 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 3 r 36 (4) (5) 36 (1) If the Corporation cancels the downward adjustment under subclause (1)(a), or discontinues the downward adjustment under subclause (1)(b), before the employer or self­employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self­employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de­ cision to the employer or self­employed person.
Consequences if annual declaration discloses this subpart no longer applies or self­assessment no longer current This regulation applies if a declaration submitted by an em­ ployer or self­employed person under regulation 34(3) dis­ closes that— (a) this subpart no longer applies to the employer or self­ employed person on the basis that the employer or self­ employed person no longer meets the requirements in regulation 27(a) to (c); or the assessment that was included, in accordance with regulation 30(2)(c), in the employer’s or self­employed person’s application for the downward adjustment no longer reﬂects the employer’s or self­employed per­ son’s safety management practices.
(b) (2) The Corporation— (a) may cancel the downward adjustment for the tax year in which the declaration was made; and (b) must discontinue the downward adjustment for the re­ mainder of the prescribed downward adjustment period after the tax year in which the declaration was made.

If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
If the Corporation cancels the downward adjustment under subclause (2)(a) after the employer or self­employed person has paid the downward adjusted Work Account levy or com­ (3) (4) 21 Part 3 r 37 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
If the Corporation cancels the downward adjustment under subclause (2)(a), or discontinues the downward adjustment under subclause (2)(b), before the employer or self­employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may ad­ just the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self­employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de­ cision to the employer or self­employed person.

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

Subclause (8) is subject to regulation 38(2).
Corporation may require further audit in certain circumstances The Corporation may require an employer to undergo a fur­ ther downward audit, at a time speciﬁed by the Corporation, if, since a downward adjustment under this subpart to the em­ ployer’s Work Account levy took effect,— (a) there has been a fatal or serious injury at the employer’s workplace; or there has been a cluster of injuries at the employer’s workplace; or the Corporation has received complaints about safety standards at the employer’s workplace; or the Corporation believes, on reasonable grounds, that— (i) this subpart does not apply to the employer; or (b) (c) (d) (5) (6) (7) (8) (9) 37 (1) 22 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 3 r 37 (ii) the assessment that was included, in accordance with regulation 30(2)(c), in the employer’s ap­ plication for the downward adjustment does not reﬂect the employer’s safety management prac­ tices; or (e) the ownership or control of the employer’s business has changed.
(2) (3) (b) (c) (d) The Corporation may require a self­employed person to undergo a further downward audit, at a time speciﬁed by the Corporation, if, since a downward adjustment under this subpart to the self­employed person’s Work Account levy or compensation levy took effect,— (a) the there has been a fatal or serious injury at self­employed person’s workplace; or there has been a cluster of injuries at the self­employed person’s workplace; or the Corporation has received complaints about safety standards at the self­employed person’s workplace; or the Corporation believes, on reasonable grounds, that— this subpart does not apply to the self­employed (i) person; or the assessment that was included, in accordance with regulation 30(2)(c), in the self­employed person’s application for the downward adjust­ ment does not reﬂect the self­employed person’s safety management practices; or (ii) (e) the ownership or control of the self­employed person’s business has changed.
If the employer’s or self­employed person’s safety manage­ ment practices fail to meet the standard required in the further downward audit, the Corporation may— (a) cancel the downward adjustment for the tax year in which the further downward audit was conducted; and discontinue the downward adjustment for the remain­ der of the prescribed downward adjustment period after the tax year in which the further downward audit was conducted.
(b) (4) If the downward adjustment is cancelled for a tax year under subclause (3)(a), the downward adjustment ceases to apply for 23 Part 3 r 38 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
If the Corporation cancels the downward adjustment under subclause (3)(a) after the employer or self­employed person has paid the downward adjusted Work Account levy or com­ pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
If the Corporation cancels the downward adjustment under subclause (3)(a), or discontinues the downward adjustment under subclause (3)(b), before the employer or self­employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may ad­ just the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self­employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de­ cision to the employer or self­employed person.
Restrictions on further applications for downward adjustment This regulation applies if— (a) an employer or self­employed person applies for a downward adjustment under this subpart and the Cor­ poration decides not to make a downward adjustment because— (i) the employer or self­employed person is not a person to whom this subpart applies; or the employer’s or self­employed person’s safety management practices do not meet the standard required by a downward audit tool; or (ii) (b) the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 35, 36, or 37.
If the employer or self­employed person makes a further ap­ plication for a downward adjustment within 6 months of being notiﬁed of the Corporation’s decision referred to in subclause (1)(a) or (b), the Corporation may refuse to consider a further application.
(5) (6) (7) 38 (1) (2) 24 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 4 r 41 39 Administration of downward adjustments If the Corporation decides to make a downward adjustment under this subpart after the employer or self­employed person has paid the Work Account levy or compensation levy for a tax year during the prescribed downward adjustment period, the Corporation— (a) must pay the amount of the downward adjustment to the employer or self­employed person— (i) if the employer or self­employed person so re­ quests; and if, after the downward adjustment, the em­ ployer’s or self­employed person’s account is more than $100 in credit; or (ii) (b) otherwise, must credit the amount of the adjustment to the employer’s or self­employed person’s account to be offset against payment of the Work Account levy or compensation levy for the next period.
Part 4 Upward adjustments to Work Account levy based on employer’s safety management practices Auditors 40 (1) Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for the purpose.

The chief executive must not approve a person to conduct audits of employer’s safety management practices for the pur­ poses of these regulations unless satisﬁed that the person has the qualiﬁcations and experience to undertake the audits.
(2) 41 (1) Upward adjustments The Corporation must make an upward adjustment of 50% if an upward audit discloses that the employer’s safety manage­ ment practices fail to meet the standard required by the upward audit tool approved for the purposes of this Part.

(2) An upward adjustment made by the Corporation under section 180(2) of the Act must be an upward adjustment of 50%.
The following decisions are decisions of the Corporation: (3) 25 Part 4 r 42 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 (a) (b) a decision under subclause (1) that an upward audit dis­ closes that the employer’s safety management practices fail to meet the standard required by the upward audit tool: a decision under section 180(2) of the Act to adjust an employer’s levy upwards without the completion of an audit.
Basis of upward adjustments An upward adjustment is based on an audit of an employer’s safety management practices conducted— (a) (b) at worksites selected by the Corporation; and on a reasonable day or days determined by the Corpor­ ation; and by an auditor chosen by the Corporation; and in accordance with the upward audit tool.
(c) (d) Further audits after upward adjustment If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the em­ ployer to be conducted in every later tax year until an upward audit discloses that the employer’s safety management prac­ tices meet the standard required by the upward audit tool.
Each further upward audit must be completed on a reasonable day or days determined by the Corporation after considering— the seriousness of the risks faced by the employer’s em­ (a) ployees; and how much time the employer reasonably needs to ad­ dress problems with the employer’s safety management practices identiﬁed in the most recent upward audit.
(b) The Corporation must not, under subclause (1), arrange for more than 1 upward audit of an employer’s safety management practices to be conducted in any tax year.
Application of upward adjustment to levy If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the Work Account levy payable by the employer— (a) for that tax year; and 42 43 (1) (2) (3) 44 (1) 26 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 5 r 46 (b) for each following tax year in which— (i) an upward audit discloses that the employer’s safety management practices fail to meet the standard required by the upward audit tool; or no upward audit of the employer is conducted.
(ii) (2) 45 (1) (2) 46 If in any tax year an employer’s safety management practices meet the standard required by the upward audit tool following an audit under regulation 43, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.
Administration of upward adjustments If in any tax year, after an employer has paid the Work Ac­ count levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regula­ tion 43 discloses that the employer’s safety management prac­ tices meet the standard required by the upward audit tool, the Corporation— (a) must pay the amount of the adjustment to the em­ ployer— (i) (ii) if the employer so requests; and if, after the adjustment, the employer’s account is more than $100 in credit; or (b) otherwise, must credit the amount of the adjustment to the employer’s account to be offset against payment of the Work Account levy for the next period.
The Corporation may adjust the amount of monthly instal­ ments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjust­ ment under regulation 44.

Part 5 Miscellaneous Collection of Work Account levy The Work Account levy for a tax year is payable in advance and may be collected by the Corporation at any time on or after the commencement of that year.
27 Part 5 r 47 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Interest rate on Work Account levy overpaid The interest rate payable on amounts that are refundable to employers under section 173(2)(a) of the Act is 6.00% per year.
Levy exclusive of GST The amount of any levy derived by applying the appropriate levy rate set out in the relevant schedule, and making any ad­ justments under Part 3 or 4, is exclusive of any goods and ser­ vices tax payable on that levy.
Amount of levy exempt from payment For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer or a self­ employed person for the purposes of the Act and that includes the Work Account levy is set,— (a) (b) in the case of an employer, at $20; and in the case of a self­employed person, at $40.
Continuation of adjustments This regulation applies to an employer or a self­employed per­ son if, in relation to that employer or self­employed person, the Corporation has made— (a) a downward adjustment under either of the following: subpart 2 of Part 3 of the Injury Prevention, Re­ (i) habilitation, and Compensation (Work Account Levies) Regulations 2007; or subpart 2 of Part 2 of the Injury Prevention, Re­ habilitation, and Compensation (Employer Levy) Regulations 2006; or (ii) (b) a downward adjustment under any of the following: (i) subpart 3 of Part 3 of the Injury Prevention, Re­ habilitation, and Compensation (Work Account Levies) Regulations 2007; or subpart 3 of Part 2 of the Injury Prevention, Re­ habilitation, and Compensation (Employer Levy) Regulations 2006; or (ii) 47 48 49 50 (1) 28 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Part 5 r 51 (iii) Part 3 of the Injury Prevention, Rehabilitation, and Compensation (Self­Employed Work Ac­ count) Regulations 2006: (c) an upward adjustment under any of the following: (i) Part 4 of the Injury Prevention, Rehabilita­ tion, and Compensation (Work Account Levies) Regulations 2007; or Part 3 of the Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006; or the corresponding provisions of any other re­ voked regulations made under the Act.
(ii) (iii) (2) However, this regulation applies only if the relevant adjust­ ment was in force immediately before the commencement of these regulations.
(3) An employer or self­employed person to whom— (a) (b) (c) subclause (1)(a) applies must be treated as if the Corpor­ ation had made the adjustment under subpart 2 of Part 3 of these regulations: subclause (1)(b) applies must be treated as if the Cor­ poration had made the adjustment under subpart 3 of Part 3 of these regulations: subclause (1)(c) applies must be treated as if the Cor­ poration had made the adjustment under Part 4 of these regulations.
For the avoidance of doubt, the periods referred to in regula­ tions 23 and 33 include any relevant periods before the com­ mencement of these regulations.

Revocations and savings The Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70) are revoked.

(4) 51 (1) (2) Despite subclause (1), those regulations continue to apply with respect to the period commencing on 1 April 2007 and ending with 31 March 2008 as if they had not been revoked.
29 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Schedule 1 Classiﬁcations and levy rates for employers and private domestic workers Classiﬁcation unit number Classiﬁcation unit 57100 Accommodation Accounting services Adhesive manufacturing Administrative services (not elsewhere classiﬁed) Adult, community, and other education (not elsewhere classiﬁed) Advertising services Aged care residential services Agricultural and construction machinery wholesaling Agricultural machinery and equipment manufacturing Agricultural product wholesaling (not elsewhere classiﬁed) Agriculture and ﬁshing support services (not elsewhere classiﬁed) Air conditioning and heating services Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, and 106 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 137 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Airport operations and air transport support services (not elsewhere classiﬁed) Allied health services (not elsewhere classiﬁed) Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64050 64040 02130 64010 28240 66300 86390 27210 27310 27220 86330 30 r 5 Levy rate per $100 of earnings ($) 0.56 0.05 0.35 0.19 0.16 0.20 1.09 0.59 1.26 0.48 1.34 0.79 1.71 1.71 2.32 0.52 0.42 0.36 0.19 1.01 1.07 1.01 1.09 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 93400 Amusement and other recreation activities (not elsewhere classiﬁed) Amusement parks and centres operation Antique and used goods retailing Apple and pear growing Architectural aluminium product manufacturing Architectural services Arts education Automotive body, paint, and interior repair and maintenance
 Automotive electrical components manufacturing Automotive electrical services Automotive repair and maintenance (not elsewhere classiﬁed) Auxiliary ﬁnance and investment services (not elsewhere classiﬁed) Auxiliary insurance services Bakery product manufacturing (non­factory based) Banking Basic chemical product manufacturing (not elsewhere classiﬁed) Basic inorganic chemical manufacturing Basic non­ferrous metal manufacturing (not elsewhere classiﬁed) Basic non­ferrous metal product manufacturing (not elsewhere classiﬁed) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classiﬁed) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory­based) 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 Schedule 1 Levy rate per $100 of earnings ($) 2.45 0.67 0.59 0.98 1.07 0.05 0.16 0.76 0.87 0.55 0.76 0.06 0.06 0.76 0.06 0.35 0.23 1.01 1.45 0.81 1.09 1.70 1.70 0.51 0.98 0.78 31 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy gauge metal container manufacturing Book and magazine wholesaling Book publishing Bread manufacturing (factory­based) Bricklaying services Brothel­keeping, massage parlour, and prostitution services Building completion services—all trades subcontracted Building installation services (not elsewhere classiﬁed) Building society operation Business and professional association services Cable and other subscription programming Cafes and restaurants Cake and pastry manufacturing (factory­based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services Cement
 and lime manufacturing Central banking Central government administration (not elsewhere classiﬁed) Ceramic product manufacturing (not elsewhere classiﬁed) Cereal grain wholesaling Cereal, pasta, and baking­mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classiﬁed) Levy rate per $100 of earnings ($) Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 87100 Child care services 86360 21900 01191 26210 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 96291 86340 52341 46130 28410 78340 26350 42210 21720 Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning compound manufacturing Cleaning services and facilities management (not elsewhere classiﬁed) Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community­based, multi­functional activities (not elsewhere classiﬁed) Community health centre operation Computer and computer peripherals retailing Computer and computer peripherals wholesaling Computer and electronic ofﬁce equipment manufacturing Computer systems design and related services Concrete product manufacturing Concreting
 services Confectionery manufacturing Schedule 1 Levy rate per $100 of earnings ($) 0.44 0.19 0.51 0.98 1.02 0.45 1.25 0.59 0.27 0.50 0.18 0.56 1.76 1.12 1.12 0.16 0.59 0.23 0.41 0.19 0.37 0.16 0.23 0.05 1.15 1.88 0.69 33 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 14190 Construction material mining (not elsewhere classiﬁed) Construction services (not elsewhere classiﬁed) Converted paper product manufacturing (not elsewhere classiﬁed) Copper, silver, lead, and zinc smelting and reﬁning Corporate head ofﬁce management services Correctional and detention services Corrugated paperboard and paperboard container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick­up and delivery services Craft and gift retailing (not elsewhere classiﬁed) Creative artists, musicians, writers, and performers Credit reporting and debt collection services Credit union operation Crop growing (not elsewhere classiﬁed) Cured meat and smallgoods manufacturing Customs and shipping agency services (excluding handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web­hosting services Deer farming Defence Dental services Department stores Depository ﬁnancial intermediation (not elsewhere classiﬁed) Diet and weight­reduction centre operation Directory and mailing­list publishing Document preparation services Levy rate per $100 of earnings ($) Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit
 number Classiﬁcation unit 93112 Dog racing activities 28510 52610 84700 28520 28540 52342 46150 28590 42320 52340 36130 36101 36103 78330 28490 78320 78610 78230 52350 25410 27690 25310 75110 73400 Domestic appliance manufacturing (not elsewhere classiﬁed) Domestic appliance repair and maintenance Educational support services Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical and electronic goods retailing (not elsewhere classiﬁed) Electrical and electronic goods wholesaling (not elsewhere classiﬁed) Electrical equipment manufacturing (not elsewhere classiﬁed) Electrical services (including telecommunication services within buildings) Electrical, electronic, and gas appliance retailing Electricity generation (not elsewhere classiﬁed) Electricity line­system operation Electricity line­system operation (excluding maintenance and construction) Electronic (except domestic appliance) and precision equipment repair and maintenance Electronic equipment manufacturing (not elsewhere classiﬁed) Electronic information storage services Employment placement and recruitment services (no on­hired staff) Engineering design and engineering consulting services Entertainment media retailing Explosives manufacturing Fabricated metal product manufacturing (not elsewhere classiﬁed) Fertiliser manufacturing Financial asset broking services Financial asset investing Schedule 1 Levy rate per $100 of earnings ($) 2.45 0.42 0.76 0.19 0.81 0.42 0.37 0.16 0.42 0.76 0.37 0.26 1.02 0.26 0.07 0.42 0.07 0.19 0.20 0.18 0.35 1.20 1.09 0.06 0.06 35 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 42341 Fire and security alarm installation services Fire protection and other emergency services (except police and ambulance services) Firewood, coal, and coke retailing Fish and seafood wholesaling Fish trawling, seining, and netting (including
 processing on board) Fishing (not elsewhere classiﬁed) Fixed space heating, cooling, and ventilation equipment manufacturing Floor covering retailing Floriculture production Flower retailing Food and other industry­speciﬁc machinery and equipment manufacturing (not elsewhere classiﬁed) Food and other specialised industrial machinery and equipment wholesaling Food product manufacturing (not elsewhere classiﬁed) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing Forestry Forestry support services (excluding tree cutting and felling) Fossil fuel electricity generation Free­to­air television broadcasting Freight forwarding services Fresh meat, ﬁsh, and poultry retailing Fruit and tree nut growing (not elsewhere classiﬁed) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 66420 51210 01190 21300 51220 47150 36 Levy rate per $100 of earnings ($) 0.76 1.32 1.41 1.11 2.96 1.37 0.81 0.59 0.98 0.18 0.81 0.28 0.97 0.66 0.18 0.10 1.34 2.98 2.73 0.26 0.11 1.17 0.76 0.98 1.00 0.76 0.74 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 95240 Funeral, crematorium, and cemetery services 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 42450 13140 95190 01210 21510 67010 01220 01140 14110 47191 47190 95260 52330 45390 93130 86391 74210 41220 77430 Furniture and ﬂoor coverings wholesaling Furniture manufacturing (not elsewhere classiﬁed) Furniture retailing Gambling activities (not elsewhere classiﬁed) Garden supplies retailing Gardening and turf management services Gas supply General insurance General practice medical services Glass and glass product manufacturing Glazing services Gold ore mining Goods and equipment rental and
 hiring (not elsewhere classiﬁed) Grain growing Grain mill product manufacturing Grain storage services Grain and sheep or grain and beef cattle farming Grape growing Gravel and sand quarrying Grocery wholesaling—multiple product ranges Grocery wholesaling (not elsewhere classiﬁed) Hairdressing and beauty services Hardware and building supplies retailing Hardware goods wholesaling (not elsewhere classiﬁed) Health and ﬁtness centres and gymnasia operation Health care services (not elsewhere classiﬁed) Health insurance Heavy and civil engineering construction (not elsewhere classiﬁed) Heavy machinery and scaffolding rental and hiring Schedule 1 Levy rate per $100 of earnings ($) Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 84310 Higher education (undergraduate and postgraduate courses) Hire of construction machinery and cranes with operator Holder investor farms and livestock Horse and dog racing administration and track operation Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Horse racing activities—thoroughbred and other (not elsewhere classiﬁed) Horse racing activities—thoroughbred racing—jockeys Hospitals (except psychiatric hospitals) House construction Houseware retailing Human pharmaceutical and medicinal product manufacturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chemical product wholesaling Industrial gas manufacturing Information services (not elsewhere classiﬁed) Inland water transport (except passenger only) Interest group services (not elsewhere classiﬁed) Internet publishing and broadcasting Internet service providers and web search portals
 Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Levy rate per $100 of earnings ($) Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 13110 Iron ore mining 27110 29410 47920 81200 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 22611 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 Iron smelting and steel manufacturing Jewellery and silverware manufacturing Jewellery and watch wholesaling Justice Kitchenware and diningware wholesaling Kiwifruit growing Knitted product manufacturing Labour association services Labour supply services (nursing, medical, and dental) Labour supply services (on­hired staff—both ofﬁce and non­ofﬁce work—minimum 30% ofﬁce work) Labour supply services (on­hired staff—non­ofﬁce work—including up to 30% ofﬁce work) Labour supply services (on­hired staff—ofﬁce workers only) Land development and subdivision Landscape construction services Laundry and dry­cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material­handling equipment manufacturing Line ﬁshing (including processing on board) Liquor and tobacco product wholesaling Liquor retailing Livestock farming (not elsewhere classiﬁed) Local government administration (not elsewhere classiﬁed) Log sawmilling Schedule 1 Levy rate per $100 of earnings ($) 1.76 1.06 0.23 0.28 0.08 0.48 0.98 0.50 0.18 1.11 0.91 1.88 0.19 1.51 1.76 0.93 0.57 1.65 0.05 0.24 0.06 0.81
 2.98 0.16 0.76 1.70 0.24 2.40 39 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 03020 Logging Lottery operation Machine tool and parts manufacturing Machinery and equipment manufacturing (not elsewhere classiﬁed) Machinery and equipment repair and maintenance (not elsewhere classiﬁed) Magazine and other periodical publishing Management advice and related consulting services Manchester and textile goods retailing (not elsewhere classiﬁed) Manufacturing (not elsewhere classiﬁed) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat processing Meat, poultry, and smallgoods wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling Metal container manufacturing (not elsewhere classiﬁed) Metal furniture manufacturing Metal ore mining (not elsewhere classiﬁed) Metal roof and guttering manufacturing (except aluminium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machinery manufacturing Mining and quarrying (not elsewhere classiﬁed) Mining support services (not elsewhere classiﬁed) 93210 28640 28690 28680 24221 78550 52230 29490 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 40 Levy rate per $100 of earnings ($) 2.98 0.31 0.81 1.26 0.76 0.11 0.20 0.18 0.91 0.34 0.05 0.91 1.17 3.59 1.11 0.23 1.07 0.83 1.26 1.76 1.12 1.11 0.90 1.76 1.76 1.26 1.76 1.76 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 91120 Motion picture and video distribution 91110 91130 53120 77420 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 52595 73300 27330 77300 26400
 41130 77120 01110 Motion picture and video production Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport equipment rental and hiring (not elsewhere classiﬁed) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used­part wholesaling Motor vehicle manufacturing Motor vehicle new­part wholesaling Motor vehicle parts manufacturing (not elsewhere classiﬁed) Motor vehicle parts retailing Museum operation Mushroom growing Music and other sound recording activities (not elsewhere classiﬁed) Music publishing Natural rubber product manufacturing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non­store retailing Non­depository ﬁnancing Non­ferrous metal casting and forging Non­ﬁnancial assets leasing and investment Non­metallic mineral product manufacturing (not elsewhere classiﬁed) Non­residential building construction Non­residential property operators and developers (excluding construction) Nursery production Schedule 1 Levy rate per $100 of earnings ($) 0.11 0.18 0.11 0.34 0.62 1.26 0.98 0.87 0.34 0.87 0.34 0.24 0.98 0.24 0.11 0.97 1.54 0.77 0.18 0.11 0.56 0.06 1.45 0.32 1.15 1.88 0.32 0.98 41 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 27630 Nut, bolt, screw, and rivet manufacturing Ofﬁce administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On­selling electricity and electricity market operation Onshore aquaculture Optometry and optical dispensing Packaging services Paint and coatings manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Passenger car and minibus rental and hiring Pathology
 and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere classiﬁed) Personal services (not elsewhere classiﬁed) Pest control services, except agricultural and forestry Pesticide manufacturing Petroleum and coal product manufacturing (not elsewhere classiﬁed) Petroleum and natural gas exploration Petroleum fuel retailing (including associated vehicle servicing) Petroleum product wholesaling (including product ownership to retail point­of­sale) 78540 04210 21400 12000 01180 36102 04220 86320 78670 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 42 Levy rate per $100 of earnings ($) 1.07 0.19 1.35 1.00 0.23 0.98 0.26 1.34 0.05 0.48 0.35 1.68 0.44 0.28 0.44 0.41 0.08 0.22 0.19 0.33 0.33 0.59 0.41 1.25 0.45 1.09 1.33 0.34 0.16 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 25100 Petroleum reﬁning and petroleum fuel manufacturing 47960 52510 95220 28310 86350 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 29110 29190 21740 84100 Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic ﬁlm processing Photographic, optical, and ophthalmic equipment manufacturing Physiotherapy services Pig farming Pipeline transport Plaster and gypsum product manufacturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Polymer ﬁlm and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classiﬁed) Port and water transport terminal and marina operations Postal services Post­production services and other motion picture and video activities (not elsewhere classiﬁed) Potato crisps and corn crisps manufacturing
 Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn ﬁshing Prefabricated metal building manufacturing Prefabricated wooden building manufacturing Prepared animal and bird feed manufacturing Preschool education Schedule 1 Levy rate per $100 of earnings ($) 0.23 0.16 0.18 0.18 0.23 0.19 1.70 0.23 1.15 1.68 0.48 1.22 0.48 0.76 0.76 0.76 1.12 0.97 0.18 0.67 0.96 0.96 1.60 2.94 1.13 1.50 0.78 0.44 43 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 84210 Primary education Printing Printing support services Private households employing staff Professional and scientiﬁc equipment manufacturing (not elsewhere classiﬁed) Professional and scientiﬁc goods wholesaling Professional photographic services Professional, scientiﬁc, and technical services (not elsewhere classiﬁed) Psychiatric hospitals and psychiatric services (not elsewhere classiﬁed) Public order and safety services (not elsewhere classiﬁed) Publishing (not elsewhere classiﬁed) (except software, music, and Internet) Pubs, taverns, and bars Pulp, paper, and paperboard manufacturing Pump and compressor manufacturing Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufacturing and repair services Ready­mixed concrete manufacturing Real estate services Reconstituted wood product manufacturing Regulatory services (licensing and inspection) (not elsewhere classiﬁed) Religious organisations and services Repair and maintenance (not elsewhere classiﬁed) Reproduction of recorded media Residential building construction (not elsewhere classiﬁed) Residential care services (not elsewhere classiﬁed) 24120 24130 97000 28390 46120 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 24300 41120 87220 44 Levy rate per $100 of earnings ($) 0.16 0.42 0.42 0.41 0.23 0.16 0.07 0.30 0.46 0.16 0.11 0.56
 0.68 0.81 0.11 1.70 1.70 1.26 1.51 0.13 0.84 0.48 0.18 0.59 0.23 1.88 1.09 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 77110 Residential property operators and developers (excluding construction) Residential refuge operation Retail commission­based buying and/or selling Retail postal services Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi­rigid polymer product manufacturing Road and bridge construction Road freight transport Rock lobster and crab ﬁshing or potting Rooﬁng services Rope, cordage, and twine manufacturing Sanitary paper product manufacturing Scenic and sightseeing transport (excluding aviation) Scientiﬁc research services Scientiﬁc testing and analysis services Seafood processing (other than on board vessels) Secondary education Sewerage and drainage services Shearing services Sheep farming Sheep and beef cattle farming Sheet metal product manufacturing (except metal structural and container products) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Silver, lead, and zinc ore mining Site preparation services Social assistance services (not elsewhere classiﬁed) Soft drink, cordial, and syrup manufacturing 87222 52597 71111 87211 87210 25610 41210 61100 04110 42230 22230 23391 66500 78100 78290 21730 84220 37020 02120 01240 01230 27590 28210 13170 42100 87290 21810 Schedule 1 Levy rate per $100 of earnings ($) 0.32 0.19 0.48 0.18 1.11 1.11 0.76 1.51 1.94 3.00 1.88 2.34 0.68 1.12 0.20 0.30 1.60 0.16 0.93 2.94 1.70 1.70 1.12 2.06 1.76 1.51 1.11 0.51 45 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 24235 Software publishing Solid waste collection services Special­school
 education Specialised design services (not elsewhere classiﬁed) Specialised food retailing (not elsewhere classiﬁed) Specialist medical services Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting Sport and physical recreation—community cricket Sport and physical recreation—community rugby Sport and physical recreation—community rugby league Sport and physical recreation—cycling Sport and physical recreation—golf Sport and physical recreation—motor cycling Sport and physical recreation—motor racing Sport and physical recreation—netball Sport and physical recreation—professional cricket Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sport and physical recreation—professional sport (not elsewhere classiﬁed) Sport and physical recreation—snow skiing Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sport and physical recreation (not elsewhere classiﬁed)—community 96350 84240 78520 51290 86220 21840 52410 93192 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 93175 93182 93184 93185 93186 93187 93188 93190 46 Levy rate per $100 of earnings ($) 0.21 1.99 0.16 0.20 0.76 0.05 0.51 0.18 0.67 0.67 0.67 0.67 0.67 0.67 2.45 2.45 0.67 6.45 6.45 6.45 4.06 2.45 0.67 0.67 0.67 0.67 0.67 0.67 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 93196 Sporting and recreational equine activities (not elsewhere classiﬁed) Sports and physical recreation instruction Sports and physical recreation venues, grounds, and facilities operation Spring and wire product manufacturing Stationery goods retailing Steel pipe and tube manufacturing Stevedoring services Stone fruit growing
 Store­based retailing (not elsewhere classiﬁed) Structural metal product manufacturing (not elsewhere classiﬁed) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Supermarket and grocery stores Surface coating and ﬁnishing Surveying and mapping services Synthetic resin and synthetic rubber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and road transport (not elsewhere classiﬁed) Taxi organisations (excluding those that provide taxi services) Technical and vocational education and training Telecommunication goods wholesaling Telecommunications services (not elsewhere classiﬁed) Textile ﬁnishing and textile product manufacturing (not elsewhere classiﬁed) Textile ﬂoor covering manufacturing Textile product wholesaling 84500 93120 27620 52460 27130 66210 01160 52590 27490 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61230 61231 84320 46160 71230 22290 22220 47210 Schedule 1 Levy rate per $100 of earnings ($) 2.45 0.67 0.67 0.79 0.18 1.06 2.83 0.98 0.59 2.15 1.88 2.15 0.67 0.06 0.76 1.20 0.30 1.09 1.54 0.56 0.78 0.30 0.16 0.16 0.23 0.50 1.54 0.28 47 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 42430 Tiling and carpeting services Timber resawing and dressing Timber wholesaling Toy and game retailing Toy and sporting goods wholesaling Toy, sporting, and recreational product manufacturing Trailer and motor vehicle retailing (not elsewhere classiﬁed) Trailer and motor vehicle wholesaling (not elsewhere classiﬁed) Transport (not elsewhere classiﬁed) Transport equipment manufacturing (not elsewhere classiﬁed) Transport support services (not elsewhere classiﬁed) Travel agency and tour arrangement services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Utility network construction and maintenance services Vegetable growing Veneer and
 plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing Veterinary services Video and other electronic media rental and hiring Warehousing and storage services (not elsewhere classiﬁed) Waste collection services (not elsewhere classiﬁed) Waste remediation and materials recovery services Waste treatment and disposal services Watch and jewellery retailing Water passenger transport (river, lake, or harbour) 23130 45310 52420 47930 29420 53130 46221 65090 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 63031 48 Levy rate per $100 of earnings ($) 1.68 2.02 2.02 0.37 0.28 0.91 0.60 0.34 1.21 0.87 1.21 0.13 0.98 1.05 1.18 0.78 0.80 0.98 1.50 0.45 0.30 0.18 1.01 1.98 1.90 1.98 0.18 1.12 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 37010 Water supply 66290 28511 47991 47990 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Water transport support services (not elsewhere classiﬁed) Whiteware appliance manufacturing Wholesaling—commission­based or excluding storage and handling of goods Wholesaling (not elsewhere classiﬁed) Wine and alcoholic beverage manufacturing (not elsewhere classiﬁed) Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classiﬁed) Wood chipping Wood product manufacturing (not elsewhere classiﬁed) Wooden furniture and upholstered seat manufacturing Wooden structural ﬁttings and components manufacturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Schedule 1 Levy rate per $100 of earnings ($) 0.80 1.12 0.42 0.16 0.48 0.51 0.23 0.23 2.41 1.50 0.91 1.50 2.34 0.18 0.77 49 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Schedule 2 Classiﬁcations and levy rates for self­employed persons
 Classiﬁcation unit number Classiﬁcation unit 57100 Accommodation Accounting services Adhesive manufacturing Administrative services (not elsewhere classiﬁed) Adult, community, and other education (not elsewhere classiﬁed) Advertising services Aged care residential services Agricultural and construction machinery wholesaling Agricultural machinery and equipment manufacturing Agricultural product wholesaling (not elsewhere classiﬁed) Agriculture and ﬁshing support services (not elsewhere classiﬁed) Air conditioning and heating services Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, and 106 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 137 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Airport operations and air transport support services (not elsewhere classiﬁed) Allied health services (not elsewhere classiﬁed) Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64050 64040 02130 64010 28240 66300 86390 27210 27310 27220 86330 50 r 6 Levy rate per $100 of earnings ($) 0.95 0.09 0.57 0.53 0.26 0.33 1.87 1.02 2.15 0.82 2.36 1.48 2.93 2.93 4.93 0.99 0.71 0.99 0.32 1.15 1.84 1.15 1.02 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 93400 Amusement and other recreation activities (not elsewhere classiﬁed) Amusement parks and centres operation Antique and used goods retailing Apple and pear growing Architectural aluminium product manufacturing Architectural services Arts education Automotive body, paint, and interior repair and maintenance Automotive electrical components manufacturing Automotive electrical services Automotive repair and maintenance (not elsewhere classiﬁed) Auxiliary ﬁnance and investment services
 (not elsewhere classiﬁed) Auxiliary insurance services Bakery product manufacturing (non­factory based) Banking Basic chemical product manufacturing (not elsewhere classiﬁed) Basic inorganic chemical manufacturing Basic non­ferrous metal manufacturing (not elsewhere classiﬁed) Basic non­ferrous metal product manufacturing (not elsewhere classiﬁed) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classiﬁed) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory­based) 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 Schedule 2 Levy rate per $100 of earnings ($) 4.18 1.26 1.11 1.69 1.84 0.09 0.26 1.34 1.36 1.05 1.35 0.18 0.18 1.31 0.18 0.57 0.35 1.15 1.85 0.94 1.56 3.03 3.03 0.87 1.69 1.31 51 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy gauge metal container manufacturing Book and magazine wholesaling Book publishing Bread manufacturing (factory­based) Bricklaying services Brothel­keeping, massage parlour, and prostitution services Building completion services—all trades subcontracted Building installation services (not elsewhere classiﬁed) Building society operation Business and professional association services Cable and other subscription programming Cafes and restaurants Cake and pastry manufacturing (factory­based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services Cement and lime manufacturing Central banking Central government administration (not elsewhere classiﬁed) Ceramic product manufacturing (not elsewhere classiﬁed) Cereal grain wholesaling Cereal,
 pasta, and baking­mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classiﬁed) Levy rate per $100 of earnings ($) Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 87100 Child care services 86360 21900 01191 26210 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 96291 86340 52341 46130 28410 78340 26350 42210 21720 Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning compound manufacturing Cleaning services and facilities management (not elsewhere classiﬁed) Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community­based multi­functional activities (not elsewhere classiﬁed) Community health centre operation Computer and computer peripherals retailing Computer and computer peripherals wholesaling Computer and electronic ofﬁce equipment manufacturing Computer systems design and related services Concrete product manufacturing Concreting services Confectionery manufacturing Schedule 2 Levy rate per $100 of earnings ($) 0.74 0.32 0.87 1.69 1.75 0.76 2.13 1.11 0.45 0.85 0.30 0.95 3.31 1.92 1.92 0.26 1.03 0.40 0.70 0.32 0.64
 0.26 0.40 0.09 2.16 3.40 1.19 53 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 14190 Construction material mining (not elsewhere classiﬁed) Construction services (not elsewhere classiﬁed) Converted paper product manufacturing (not elsewhere classiﬁed) Copper, silver, lead, and zinc smelting and reﬁning Corporate head ofﬁce management services Correctional and detention services Corrugated paperboard and paperboard container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick­up and delivery services Craft and gift retailing (not elsewhere classiﬁed) Creative artists, musicians, writers, and performers Credit reporting and debt collection services Credit union operation Crop growing (not elsewhere classiﬁed) Cured meat and smallgoods manufacturing Customs and shipping agency services (excluding handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web­hosting services Deer farming Defence Dental services Department stores Depository ﬁnancial intermediation (not elsewhere classiﬁed) Diet and weight­reduction centre operation Directory and mailing­list publishing Document preparation services Levy rate per $100 of earnings ($) Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 93112 Dog racing activities 28510 52610 84700 28520 28540 52342 46150 28590 42320 52340 36130 36101 36103 78330 28490 78320 78610 78230 52350 25410 27690
 25310 75110 73400 Domestic appliance manufacturing (not elsewhere classiﬁed) Domestic appliance repair and maintenance Educational support services Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical and electronic goods retailing (not elsewhere classiﬁed) Electrical and electronic goods wholesaling (not elsewhere classiﬁed) Electrical equipment manufacturing (not elsewhere classiﬁed) Electrical services (including telecommunication services within buildings) Electrical, electronic, and gas appliance retailing Electricity generation (not elsewhere classiﬁed) Electricity line­system operation Electricity line­system operation (excluding maintenance and construction) Electronic (except domestic appliance) and precision equipment repair and maintenance Electronic equipment manufacturing (not elsewhere classiﬁed) Electronic information storage services Employment placement and recruitment services (no on­hired staff) Engineering design and engineering consulting services Entertainment media retailing Explosives manufacturing Fabricated metal product manufacturing (not elsewhere classiﬁed) Fertiliser manufacturing Financial asset broking services Financial asset investing Schedule 2 Levy rate per $100 of earnings ($) 4.18 0.71 1.31 0.32 1.38 0.71 0.64 0.26 0.71 1.31 0.64 0.41 1.93 0.41 0.15 0.71 0.15 0.32 0.33 0.30 0.57 2.18 2.36 0.18 0.18 55 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 42341 Fire and security alarm installation services Fire protection and other emergency services (except police and ambulance services) Firewood, coal, and coke retailing Fish and seafood wholesaling Fish trawling, seining, and netting (including processing on board) Fishing (not elsewhere classiﬁed) Fixed space heating, cooling, and ventilation equipment manufacturing Floor covering retailing Floriculture production
 Flower retailing Food and other industry­speciﬁc machinery and equipment manufacturing (not elsewhere classiﬁed) Food and other specialised industrial machinery and equipment wholesaling Food product manufacturing (not elsewhere classiﬁed) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing Forestry Forestry support services (excluding tree cutting and felling) Fossil fuel electricity generation Free­to­air television broadcasting Freight forwarding services Fresh meat, ﬁsh, and poultry retailing Fruit and tree nut growing (not elsewhere classiﬁed) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 66420 51210 01190 21300 51220 47150 56 Levy rate per $100 of earnings ($) 1.31 2.25 2.21 1.90 5.47 2.42 1.38 1.11 1.69 0.30 1.38 0.49 1.66 1.11 0.30 0.19 2.36 5.25 5.09 0.41 0.30 2.10 1.31 1.69 1.88 1.31 1.26 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 95240 Funeral, crematorium, and cemetery services 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 42450 13140 95190 01210 21510 67010 01220 01140 14110 47191 47190 95260 52330 45390 93130 86391 74210 41220 77430 Furniture and ﬂoor coverings wholesaling Furniture manufacturing (not elsewhere classiﬁed) Furniture retailing Gambling activities (not elsewhere classiﬁed) Garden supplies retailing Gardening and turf management services Gas supply General insurance General practice medical services Glass and glass product manufacturing Glazing services Gold ore mining Goods and equipment rental and hiring (not elsewhere classiﬁed) Grain growing Grain mill product manufacturing Grain storage services Grain and sheep or grain and beef cattle farming Grape growing Gravel
 and sand quarrying Grocery wholesaling—multiple product ranges Grocery wholesaling (not elsewhere classiﬁed) Hairdressing and beauty services Hardware and building supplies retailing Hardware goods wholesaling (not elsewhere classiﬁed) Health and ﬁtness centres and gymnasia operation Health care services (not elsewhere classiﬁed) Health insurance Heavy and civil engineering construction (not elsewhere classiﬁed) Heavy machinery and scaffolding rental and hiring Schedule 2 Levy rate per $100 of earnings ($) Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 84310 Higher education (undergraduate and postgraduate courses) Hire of construction machinery and cranes with operator Holder investor farms and livestock Horse and dog racing administration and track operation Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Horse racing activities—thoroughbred and other (not elsewhere classiﬁed) Horse racing activities—thoroughbred racing—jockeys Hospitals (except psychiatric hospitals) House construction Houseware retailing Human pharmaceutical and medicinal product manufacturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chemical product wholesaling Industrial gas manufacturing Information services (not elsewhere classiﬁed) Inland water transport (except passenger only) Interest group services (not elsewhere classiﬁed) Internet publishing and broadcasting Internet service providers and web search portals Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Levy rate per $100 of earnings ($) 0.26 2.58 0.55 1.26 8.00
per $100 of earnings ($) Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 13110 Iron ore mining 27110 29410 47920 81200 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 22611 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 Iron smelting and steel manufacturing Jewellery and silverware manufacturing Jewellery and watch wholesaling Justice Kitchenware and diningware wholesaling Kiwifruit growing Knitted product manufacturing Labour association services Labour supply services (nursing, medical, and dental) Labour supply services (on­hired staff—both ofﬁce and non­ofﬁce work—minimum 30% ofﬁce work) Labour supply services (on­hired staff—non­ofﬁce work—including up to 30% ofﬁce work) Labour supply services (on­hired staff—ofﬁce workers only) Land development and subdivision Landscape construction services Laundry and dry­cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material­handling equipment manufacturing Line ﬁshing (including processing on board) Liquor and tobacco product wholesaling Liquor retailing Livestock farming (not elsewhere classiﬁed) Local government administration (not elsewhere classiﬁed) Log sawmilling Schedule 2 Levy rate per $100 of earnings ($) 3.31 1.74 0.40 0.49 0.14 0.82 1.69 0.85 0.30 1.90 1.55 3.39 0.32 2.58 3.03 1.55 0.88 3.09 0.09 0.44 0.18 1.38 5.48 0.26 1.31 3.03 0.40 4.59 59 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009
 Classiﬁcation unit number Classiﬁcation unit 03020 Logging Lottery operation Machine tool and parts manufacturing Machinery and equipment manufacturing (not elsewhere classiﬁed) Machinery and equipment repair and maintenance (not elsewhere classiﬁed) Magazine and other periodical publishing Management advice and related consulting services Manchester and textile goods retailing (not elsewhere classiﬁed) Manufacturing (not elsewhere classiﬁed) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat processing Meat, poultry, and smallgoods wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling Metal container manufacturing (not elsewhere classiﬁed) Metal furniture manufacturing Metal ore mining (not elsewhere classiﬁed) Metal roof and guttering manufacturing (except aluminium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machinery manufacturing Mining and quarrying (not elsewhere classiﬁed) Mining support services (not elsewhere classiﬁed) 93210 28640 28690 28680 24221 78550 52230 29490 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 60 Levy rate per $100 of earnings ($) 5.25 0.39 1.38 2.15 2.05 0.21 0.33 0.30 1.55 0.63 0.09 1.55 2.07 6.63 1.90 0.40 1.58 1.51 2.15 3.31 1.92 1.90 1.68 3.31 3.31 2.15 3.01 3.01 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 91120 Motion picture and video distribution 91110 91130 53120 77420 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 52595 73300 27330 77300 26400 41130 77120 01110 Motion picture and video production Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport
 equipment rental and hiring (not elsewhere classiﬁed) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used­part wholesaling Motor vehicle manufacturing Motor vehicle new­part wholesaling Motor vehicle parts manufacturing (not elsewhere classiﬁed) Motor vehicle parts retailing Museum operation Mushroom growing Music and other sound recording activities (not elsewhere classiﬁed) Music publishing Natural rubber product manufacturing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non­store retailing Non­depository ﬁnancing Non­ferrous metal casting and forging Non­ﬁnancial assets leasing and investment Non­metallic mineral product manufacturing (not elsewhere classiﬁed) Non­residential building construction Non­residential property operators and developers (excluding construction) Nursery production Schedule 2 Levy rate per $100 of earnings ($) 0.30 0.31 0.30 0.63 1.51 2.15 1.85 1.36 0.63 1.36 0.63 0.44 1.69 0.44 0.21 1.74 2.64 1.28 0.30 0.21 0.96 0.18 1.85 0.55 2.16 3.39 0.55 1.69 61 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 27630 Nut, bolt, screw, and rivet manufacturing Ofﬁce administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On­selling electricity and electricity market operation Onshore aquaculture Optometry and optical dispensing Packaging services Paint and coatings manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Passenger car and minibus rental and hiring Pathology and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere classiﬁed) Personal services (not
 elsewhere classiﬁed) Pest control services, except agricultural and forestry Pesticide manufacturing Petroleum and coal product manufacturing (not elsewhere classiﬁed) Petroleum and natural gas exploration Petroleum fuel retailing (including associated vehicle servicing) 78540 04210 21400 12000 01180 36102 04220 86320 78670 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 62 Levy rate per $100 of earnings ($) 1.58 0.32 2.39 1.88 0.35 1.69 0.41 2.37 0.08 0.82 0.57 2.86 0.74 0.49 0.74 0.71 0.14 0.43 0.32 0.57 0.57 1.11 0.71 2.35 0.76 1.56 1.56 0.63 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 45210 Petroleum product wholesaling (including product ownership to retail point­of­sale) Petroleum reﬁning and petroleum fuel manufacturing 25100 47960 52510 95220 28310 86350 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 29110 29190 Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic ﬁlm processing Photographic, optical, and ophthalmic equipment manufacturing Physiotherapy services Pig farming Pipeline transport Plaster and gypsum product manufacturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Polymer ﬁlm and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classiﬁed) Port and water transport terminal and marina operations Postal services Post­production services and other motion picture and video activities (not elsewhere classiﬁed) Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn ﬁshing Prefabricated metal building manufacturing Prefabricated wooden building manufacturing Schedule 2 Levy rate
 per $100 of earnings ($) 0.26 0.35 0.26 0.30 0.30 0.40 0.32 3.03 0.35 2.16 2.86 0.82 2.09 0.82 1.26 1.26 1.26 1.92 1.80 0.31 1.03 1.66 1.66 2.74 5.42 1.96 2.57 63 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 21740 Prepared animal and bird feed manufacturing Preschool education Primary education Printing Printing support services Private households employing staff Professional and scientiﬁc equipment manufacturing (not elsewhere classiﬁed) Professional and scientiﬁc goods wholesaling Professional photographic services Professional, scientiﬁc, and technical services (not elsewhere classiﬁed) Psychiatric hospitals and psychiatric services (not elsewhere classiﬁed) Public order and safety services (not elsewhere classiﬁed) Publishing (not elsewhere classiﬁed) (except software, music, and Internet) Pubs, taverns, and bars Pulp, paper, and paperboard manufacturing Pump and compressor manufacturing Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufacturing and repair services Ready­mixed concrete manufacturing Real estate services Reconstituted wood product manufacturing Regulatory services (licensing and inspection) (not elsewhere classiﬁed) Religious organisations and services Repair and maintenance (not elsewhere classiﬁed) Reproduction of recorded media 84100 84210 24120 24130 97000 28390 46120 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 24300 64 Levy rate per $100 of earnings ($) 1.31 0.74 0.26 0.71 0.71 0.71 0.40 0.26 0.15 0.53 0.79 0.31 0.21 0.95 1.27 1.38 0.30 2.93 3.32 2.15 2.58 0.23 1.43 0.87 0.30 1.11 0.40 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 41120 Residential building construction (not elsewhere
 classiﬁed) Residential care services (not elsewhere classiﬁed) Residential property operators and developers (excluding construction) Residential refuge operation Retail commission­based buying and/or selling Retail postal services Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi­rigid polymer product manufacturing Road and bridge construction Road freight transport Rock lobster and crab ﬁshing or potting Rooﬁng services Rope, cordage, and twine manufacturing Sanitary paper product manufacturing Scenic and sightseeing transport (excluding aviation) Scientiﬁc research services Scientiﬁc testing and analysis services Seafood processing (other than on board vessels) Secondary education Sewerage and drainage services Shearing services Sheep farming Sheep and beef cattle farming Sheet metal product manufacturing (except metal structural and container products) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Silver, lead, and zinc ore mining Site preparation services 87220 77110 87222 52597 71111 87211 87210 25610 41210 61100 04110 42230 22230 23391 66500 78100 78290 21730 84220 37020 02120 01240 01230 27590 28210 13170 42100 Schedule 2 Levy rate per $100 of earnings ($) 3.41 1.87 0.55 0.32 0.96 0.30 1.90 1.90 1.26 2.58 3.34 5.44 3.40 3.79 1.06 1.92 0.33 0.53 2.74 0.26 1.58 5.20 3.04 3.04 1.92 3.51 3.31 2.58 65 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 87290 Social assistance services (not elsewhere classiﬁed) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services Special­school education Specialised design services (not elsewhere classiﬁed) Specialised food retailing (not elsewhere classiﬁed) Specialist medical services Spirit manufacturing Sport and camping
 equipment retailing Sport and physical recreation—boating or yachting Sport and physical recreation—community cricket Sport and physical recreation—community rugby Sport and physical recreation—community rugby league Sport and physical recreation—cycling Sport and physical recreation—golf Sport and physical recreation—motor cycling Sport and physical recreation—motor racing Sport and physical recreation—netball Sport and physical recreation—professional cricket Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sport and physical recreation—professional sport (not elsewhere classiﬁed) Sport and physical recreation—snow skiing Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing 21810 24235 96350 84240 78520 51290 86220 21840 52410 93192 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 93175 93182 93184 93185 93186 93187 93188 66 Levy rate per $100 of earnings ($) 1.90 0.87 0.39 3.31 0.26 0.33 1.31 0.08 0.87 0.30 1.26 1.26 1.26 1.26 1.26 1.26 4.18 4.18 1.26 11.03 11.03 11.03 6.37 4.18 1.26 1.26 1.26 1.26 1.26 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 93190 93196 84500 93120 27620 52460 27130 66210 01160 52590 27490 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61230 61231 84320 46160 71230 22290 Sport and physical recreation (not elsewhere classiﬁed)—community Sporting and recreational equine activities (not elsewhere classiﬁed) Sports and physical recreation instruction Sports and physical recreation venues, grounds, and facilities operation Spring and wire product manufacturing Stationery goods retailing Steel pipe and tube manufacturing Stevedoring services Stone fruit growing Store­based
 retailing (not elsewhere classiﬁed) Structural metal product manufacturing (not elsewhere classiﬁed) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Supermarket and grocery stores Surface coating and ﬁnishing Surveying and mapping services Synthetic resin and synthetic rubber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and road transport (not elsewhere classiﬁed) Taxi organisations (excluding those that provide taxi services) Technical and vocational education and training Telecommunication goods wholesaling Telecommunications services (not elsewhere classiﬁed) Textile ﬁnishing and textile product manufacturing (not elsewhere classiﬁed) Schedule 2 Levy rate per $100 of earnings ($) 1.26 4.81 1.26 1.26 0.96 0.30 1.74 4.84 1.69 1.11 3.67 3.40 3.67 1.03 0.18 1.31 2.18 0.53 1.56 2.64 0.95 1.31 0.53 0.26 0.26 0.31 0.85 67 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁcation unit number Classiﬁcation unit 22220 Textile ﬂoor covering manufacturing Textile product wholesaling Tiling and carpeting services Timber resawing and dressing Timber wholesaling Toy and game retailing Toy and sporting goods wholesaling Toy, sporting, and recreational product manufacturing Trailer and motor vehicle retailing (not elsewhere classiﬁed) Trailer and motor vehicle wholesaling (not elsewhere classiﬁed) Transport (not elsewhere classiﬁed) Transport equipment manufacturing (not elsewhere classiﬁed) Transport support services (not elsewhere classiﬁed) Travel agency and tour arrangement services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Utility network construction and maintenance services Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing Veterinary services Video and other electronic media rental and hiring Warehousing and storage
 services (not elsewhere classiﬁed) Waste collection services (not elsewhere classiﬁed) Waste remediation and materials recovery services 47210 42430 23130 45310 52420 47930 29420 53130 46221 65090 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 68 Levy rate per $100 of earnings ($) 2.63 0.49 2.86 3.49 3.48 0.64 0.49 1.55 1.11 0.63 2.10 1.36 2.10 0.23 1.69 1.98 2.17 1.31 1.51 1.69 2.57 0.76 0.53 0.30 1.74 3.26 3.40 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 96340 Waste treatment and disposal services 52550 63031 37010 66290 28511 47991 47990 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Watch and jewellery retailing Water passenger transport (river, lake, or harbour) Water supply Water transport support services (not elsewhere classiﬁed) Whiteware appliance manufacturing Wholesaling—commission­based or excluding storage and handling of goods Wholesaling (not elsewhere classiﬁed) Wine and alcoholic beverage manufacturing (not elsewhere classiﬁed) Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classiﬁed) Wood chipping Wood product manufacturing (not elsewhere classiﬁed) Wooden furniture and upholstered seat manufacturing Wooden structural ﬁttings and components manufacturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Schedule 2 Levy rate per $100 of earnings ($) 3.29 0.30 1.92 1.51 1.92 0.71 0.26 0.82 0.87 0.31 0.31 4.55 2.57 1.55 2.57 3.79 0.35 1.28 69 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Schedule 3 Classiﬁcations and levy rates for purchase of agreed level of weekly compensation r 11 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.06 Levy rate per $100 of agreed level of
 weekly compen­ sation ($) Classiﬁcation unit number 57100 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64050 64040 02130 64010 28240 70 Classiﬁcation unit Accommodation Accounting services Adhesive manufacturing Administrative services (not elsewhere classiﬁed) Adult, community, and other education (not elsewhere classiﬁed) Advertising services Aged care residential services Agricultural and construction machinery wholesaling Agricultural machinery and equipment manufacturing Agricultural product wholesaling (not elsewhere classiﬁed) Agriculture and ﬁshing support services (not elsewhere classiﬁed) Air conditioning and heating services Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, and 106 Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 137 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Levy rate per $100 of agreed level of weekly compen­ sation ($) 1.27 0.41 1.48 2.36 1.48 1.31 5.37 1.62 1.43 2.17 2.36 0.12 0.33 1.72 1.75 1.35 1.73 0.23 0.23 1.68 0.23 Classiﬁcation unit Airport operations and air transport support services (not elsewhere classiﬁed) Allied health services (not elsewhere classiﬁed) Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services Amusement and other recreation activities (not elsewhere classiﬁed) Amusement parks and centres operation Antique and used goods retailing Apple and pear growing Architectural aluminium product manufacturing Architectural services Arts education Automotive body, paint, and interior repair and maintenance Automotive electrical components
 manufacturing Automotive electrical services Automotive repair and maintenance (not elsewhere classiﬁed) Auxiliary ﬁnance and investment services (not elsewhere classiﬁed) Auxiliary insurance services Bakery product manufacturing (non­factory based) Banking Classiﬁcation unit number 66300 86390 27210 27310 27220 86330 93400 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.06 0.04 0.06 0.08 0.06 0.06 0.15 0.07 0.06 0.08 0.08 0.03 0.04 0.07 0.07 0.06 0.07 0.04 0.04 0.07 0.04 71 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.05 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit Basic chemical product manufacturing (not elsewhere classiﬁed) Basic inorganic chemical manufacturing Basic non­ferrous metal manufacturing (not elsewhere classiﬁed) Basic non­ferrous metal product manufacturing (not elsewhere classiﬁed) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classiﬁed) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory­based) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy gauge metal container manufacturing Book and magazine wholesaling Book publishing Bread manufacturing (factory­based) Bricklaying services Brothel keeping, massage parlour, and prostitution services Classiﬁcation unit number 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 28220 27692 47940 24230 21610 42220 95300 72 Reprinted as at 1 April 2009
 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 42592 42342 73220 96210 91230 57300 21620 78692 53110 46210 42420 93220 51270 26310 73100 81110 26290 45120 21520 21290 87100 Classiﬁcation unit Building completion services—all trades subcontracted Building installation services (not elsewhere classiﬁed) Building society operation Business and professional association services Cable and other subscription programming Cafes and restaurants Cake and pastry manufacturing (factory­based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services Cement and lime manufacturing Central banking Central government administration (not elsewhere classiﬁed) Ceramic product manufacturing (not elsewhere classiﬁed) Cereal grain wholesaling Cereal, pasta, and baking­mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classiﬁed) Child care services Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.05 0.07 0.04 0.04 0.04 0.06 0.08 0.05 0.05 0.04 0.13 0.05 0.06 0.09 0.04 0.04 0.09 0.07 0.07 0.08 Levy rate per $100 of agreed level of weekly compen­ sation ($) 0.71 1.68 0.23 0.39 0.39 1.22 2.13 0.68 0.81 0.33 4.38 0.73 1.22 2.78 0.23 0.24 2.48 1.62 1.53 2.16 0.95 0.05 73 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.04 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit number 86360 21900 01191 26210 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420
 96291 86340 52341 74 Classiﬁcation unit Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning compound manufacturing Cleaning services and facilities management (not elsewhere classiﬁed) Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community­based, multi­functional activities (not elsewhere classiﬁed) Community health centre operation Computer and computer peripherals retailing Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 46130 28410 78340 26350 42210 21720 14190 42590 23390 27230 78560 96320 23330 25460 71120 52591 92420 78691 73230 Classiﬁcation unit Computer and computer peripherals wholesaling Computer and electronic ofﬁce equipment manufacturing Computer systems design and related services Concrete product manufacturing Concreting services Confectionery manufacturing Construction material mining (not elsewhere classiﬁed) Construction services (not elsewhere classiﬁed) Converted paper product manufacturing (not elsewhere classiﬁed) Copper, silver, lead, and zinc smelting and reﬁning Corporate head ofﬁce management services Correctional and detention services Corrugated paperboard and paperboard container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick­up and delivery services Craft and gift retailing (not elsewhere classiﬁed) Creative artists, musicians, writers, and performers Credit reporting and debt collection services Credit union
 operation Levy rate per $100 of agreed level of weekly compen­ sation ($) 0.33 0.51 0.12 2.78 4.37 1.53 4.25 4.38 1.36 1.48 0.42 1.94 0.95 0.98 4.06 0.39 0.73 0.68 0.23 Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.04 0.04 0.03 0.09 0.13 0.07 0.13 0.13 0.06 0.06 0.04 0.07 0.05 0.05 0.12 0.04 0.05 0.05 0.04 75 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.08 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit number 01690 21130 66440 22210 01300 47130 78310 01530 82000 86230 52100 73290 95270 24233 78630 93112 28510 52610 84700 28520 28540 76 Classiﬁcation unit Crop growing (not elsewhere classiﬁed) Cured meat and smallgoods manufacturing Customs and shipping agency services (excluding handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web­hosting services Deer farming Defence Dental services Department stores Depository ﬁnancial intermediation (not elsewhere classiﬁed) Diet and weight­reduction centre operation Directory and mailing­list publishing Document preparation services Dog racing activities Domestic appliance manufacturing (not elsewhere classiﬁed) Domestic appliance repair and maintenance Educational support services Electric cable and wire manufacturing Electric lighting equipment manufacturing Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 52342 46150 28590 42320 52340 36130 36101 36103 78330 28490 78320 78610 78230 52350 25410 27690
 Classiﬁcation unit Electrical and electronic goods retailing (not elsewhere classiﬁed) Electrical and electronic goods wholesaling (not elsewhere classiﬁed) Electrical equipment manufacturing (not elsewhere classiﬁed) Electrical services (including telecommunication services within buildings) Electrical, electronic, and gas appliance retailing Electricity generation (not elsewhere classiﬁed) Electricity line­system operation Electricity line­system operation (excluding maintenance and construction) Electronic (except domestic appliance) and precision equipment repair and maintenance Electronic equipment manufacturing (not elsewhere classiﬁed) Electronic information storage services Employment placement and recruitment services (no on­hired staff) Engineering design and engineering consulting services Entertainment media retailing Explosives manufacturing Fabricated metal product manufacturing (not elsewhere classiﬁed) Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.05 Levy rate per $100 of agreed level of weekly compen­ sation ($) Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.10 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit number 25310 Classiﬁcation unit Fertiliser manufacturing Financial asset broking services Financial asset investing Fire and security alarm installation services Fire protection and other emergency services (except police and ambulance services)
 Firewood, coal, and coke retailing Fish and seafood wholesaling Fish trawling, seining, and netting (including processing on board) Fishing (not elsewhere classiﬁed) Fixed space heating, cooling, and ventilation equipment manufacturing Floor covering retailing Floriculture production Flower retailing Food and other industry­speciﬁc machinery and equipment manufacturing (not elsewhere classiﬁed) Food and other specialised industrial machinery and equipment wholesaling Food product manufacturing (not elsewhere classiﬁed) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing 75110 73400 42341 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 78 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 03010 Classiﬁcation unit Forestry 03030 36110 91220 66420 51210 01190 21300 51220 47150 95240 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 42450 13140 Forestry support services (excluding tree cutting and felling) Fossil fuel electricity generation Free­to­air television broadcasting Freight forwarding services Fresh meat, ﬁsh, and poultry retailing Fruit and tree nut growing (not elsewhere classiﬁed) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling Funeral, crematorium, and cemetery services Furniture and ﬂoor coverings wholesaling Furniture manufacturing (not elsewhere classiﬁed) Furniture retailing Gambling activities (not elsewhere classiﬁed) Garden supplies retailing Gardening and turf management services Gas supply General insurance General practice medical services Glass and glass product manufacturing Glazing services Gold ore mining Levy rate per $100 of agreed level of weekly compen­ sation ($) 6.75 6.54 0.53 0.39 2.70 1.68 2.17 2.42 1.68 1.62 0.73 1.05 1.99 1.43 0.50 1.43 3.89 1.94 0.23 0.10 2.25 3.68
 4.25 Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.18 0.18 0.04 0.04 0.09 0.07 0.08 0.08 0.07 0.07 0.05 0.05 0.08 0.06 0.04 0.06 0.12 0.07 0.04 0.03 0.08 0.11 0.13 79 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.06 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit Goods and equipment rental and hiring (not elsewhere classiﬁed) Grain growing Grain mill product manufacturing Grain storage services Grain and sheep or grain and beef cattle farming Grape growing Gravel and sand quarrying Grocery wholesaling—multiple product ranges Grocery wholesaling (not elsewhere classiﬁed) Hairdressing and beauty services Hardware and building supplies retailing Hardware goods wholesaling (not elsewhere classiﬁed) Health and ﬁtness centres and gymnasia operation Health care services (not elsewhere classiﬁed) Health insurance Heavy and civil engineering construction (not elsewhere classiﬁed) Heavy machinery and scaffolding rental and hiring Higher education (undergraduate and postgraduate courses) Hire of construction machinery and cranes with operator Holder investor farms and livestock Classiﬁcation unit number 95190 01210 21510 67010 01220 01140 14110 47191 47190 95260 52330 45390 93130 86391 74210 41220 77430 84310 42101 77301 80 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 93111 01520 93113 93115 93110 93114 86110 41110 52331 25430 02200 36120 21220 45230 25320 92110 63030 96290 24232 71240 Classiﬁcation unit Horse and dog racing
 administration and track operation Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Horse racing activities—thorough­ bred and other (not elsewhere classiﬁed) Horse racing activities—thorough­ bred racing—jockeys Hospitals (except psychiatric hospitals) House construction Houseware retailing Human pharmaceutical and medicinal product manufacturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chemical product wholesaling Industrial gas manufacturing Information services (not elsewhere classiﬁed) Inland water transport (except passenger only) Interest group services (not elsewhere classiﬁed) Internet publishing and broadcasting Internet service providers and web search portals Levy rate per $100 of agreed level of weekly compen­ sation ($) 1.62 10.28 10.25 10.25 14.17 14.17 1.02 4.38 1.43 0.98 6.41 0.53 2.16 0.33 0.45 0.68 2.47 0.39 0.27 0.40 Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.07 0.26 0.26 0.26 0.35 0.35 0.05 0.13 0.06 0.05 0.17 0.04 0.08 0.04 0.04 0.05 0.09 0.04 0.04 0.04 81 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.07 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Iron ore mining Iron smelting and steel manufacturing Jewellery and silverware manufacturing Jewellery and watch wholesaling Justice Kitchenware and diningware wholesaling Kiwifruit growing Knitted
 product manufacturing Labour association services Labour supply services (nursing, medical, and dental) Labour supply services (on­hired staff—both ofﬁce and non­ofﬁce work—minimum 30% ofﬁce work) Labour supply services (on­hired staff—non­ofﬁce work—including up to 30% ofﬁce work) Labour supply services (on­hired staff—ofﬁce workers only) Land development and subdivision Landscape construction services Laundry and dry­cleaning services Leather and leather substitute goods manufacturing Classiﬁcation unit number 61210 78640 27120 27121 13110 27110 29410 47920 81200 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 82 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 22611 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 03020 93210 28640 28690 28680 24221 78550 52230 Classiﬁcation unit Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material­handling equipment manufacturing Line ﬁshing (including processing on board) Liquor and tobacco product wholesaling Liquor retailing Livestock farming (not elsewhere classiﬁed) Local government administration (not elsewhere classiﬁed) Log sawmilling Logging Lottery operation Machine tool and parts manufacturing Machinery and equipment manufacturing (not elsewhere classiﬁed) Machinery and equipment repair and maintenance (not elsewhere classiﬁed) Magazine and other periodical publishing Management advice and related consulting services Manchester and textile goods retailing (not elsewhere classiﬁed) Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.12 0.03 0.04 0.04 0.07 0.19 0.04 0.07 0.12 0.04 0.16 0.18 0.04 0.07 0.09 Levy rate per $100 of agreed level of weekly compen­ sation ($) 3.97 0.12 0.57 0.23 1.77 7.04 0.33 1.68 3.89 0.51 5.90 6.75 0.50 1.77 2.76 2.63 0.09 0.27 0.42 0.39 0.04 0.04 0.04
 83 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.08 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit Manufacturing (not elsewhere classiﬁed) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat processing Meat, poultry, and smallgoods wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling Metal container manufacturing (not elsewhere classiﬁed) Metal furniture manufacturing Metal ore mining (not elsewhere classiﬁed) Metal roof and guttering manufacturing (except aluminium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machinery manufacturing Mining and quarrying (not elsewhere classiﬁed) Mining support services (not elsewhere classiﬁed) Motion picture and video distribution Classiﬁcation unit number 29490 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 91120 84 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 91110 Classiﬁcation unit Motion picture and video production 91130 53120 77420 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 52595 73300 27330 Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport equipment rental and hiring (not elsewhere classiﬁed) Motor vehicle body and trailer manufacturing Motor vehicle
 dismantling and used­part wholesaling Motor vehicle manufacturing Motor vehicle new­part wholesaling Motor vehicle parts manufacturing (not elsewhere classiﬁed) Motor vehicle parts retailing Museum operation Mushroom growing Music and other sound recording activities (not elsewhere classiﬁed) Music publishing Natural rubber product manufacturing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non­store retailing Non­depository ﬁnancing Non­ferrous metal casting and forging Levy rate per $100 of agreed level of weekly compen­ sation ($) 0.40 0.39 0.81 1.94 2.76 2.38 1.75 0.81 1.75 0.81 0.57 2.17 0.57 0.27 2.24 3.39 1.64 0.39 0.27 1.23 0.23 2.38 Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.04 0.04 0.05 0.07 0.09 0.08 0.07 0.05 0.07 0.05 0.04 0.08 0.04 0.04 0.08 0.11 0.07 0.04 0.04 0.06 0.04 0.08 85 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.05 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit Non­ﬁnancial assets leasing and investment Non­metallic mineral product manufacturing (not elsewhere classiﬁed) Non­residential building construction Non­residential property operators and developers (excluding construction) Nursery production Nut, bolt, screw, and rivet manufacturing Ofﬁce administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On­selling electricity and electricity market operation Onshore aquaculture Optometry and optical dispensing Packaging services Paint and coatings
 manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Classiﬁcation unit number 77300 26400 41130 77120 01110 27630 78540 04210 21400 12000 01180 36102 04220 86320 78670 25420 42440 23340 47950 24110 66110 87292 86 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 25100 47960 52510 95220 28310 86350 Classiﬁcation unit Passenger car and minibus rental and hiring Pathology and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere classiﬁed) Personal services (not elsewhere classiﬁed) Pest control services, except agricultural and forestry Pesticide manufacturing Petroleum and coal product manufacturing (not elsewhere classiﬁed) Petroleum and natural gas exploration Petroleum fuel retailing (including associated vehicle servicing) Petroleum product wholesaling (including product ownership to retail point­of­sale) Petroleum reﬁning and petroleum fuel manufacturing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic ﬁlm processing Photographic, optical, and ophthalmic equipment manufacturing Physiotherapy services Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.04 0.04 0.05 0.05 0.06 0.05 0.10 0.05 0.08 0.08 0.05 0.04 0.04 0.04 0.04 0.04 0.04 Levy rate per $100 of agreed level of weekly compen­ sation ($) 0.55 0.41 0.73 0.73 1.43 0.91 3.02 0.98 2.00 2.00 0.81 0.33 0.45 0.33 0.39 0.39 0.51 0.41 0.04 87 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly
 compen­ sation ($) 0.12 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit Pig farming Pipeline transport Plaster and gypsum product manufacturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Polymer ﬁlm and sheet packaging material manufacturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classiﬁed) Port and water transport terminal and marina operations Postal services Post­production services and other motion picture and video activities (not elsewhere classiﬁed) Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn ﬁshing Prefabricated metal building manufacturing Prefabricated wooden building manufacturing Prepared animal and bird feed manufacturing Classiﬁcation unit number 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 29110 29190 21740 88 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 84100 84210 24120 24130 97000 28390 46120 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 62100 28230 26330 Classiﬁcation unit Preschool education Primary education Printing Printing support services Private households employing staff Professional and scientiﬁc equipment manufacturing (not elsewhere classiﬁed) Professional and scientiﬁc goods wholesaling Professional photographic services Professional, scientiﬁc, and technical services (not elsewhere classiﬁed) Psychiatric hospitals and psychiatric services (not elsewhere classiﬁed) Public order and safety services (not elsewhere classiﬁed) Publishing (not elsewhere classiﬁed)
 (except software, music, and Internet) Pubs, taverns, and bars Pulp, paper, and paperboard manufacturing Pump and compressor manufacturing Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufacturing and repair services Ready­mixed concrete manufacturing Levy rate per $100 of agreed level of weekly compen­ sation ($) 0.95 0.33 0.91 0.91 0.91 0.51 0.33 0.19 0.68 1.02 0.40 0.27 1.22 1.63 1.77 0.39 3.77 4.27 2.76 3.32 Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.05 0.04 0.05 0.05 0.05 0.04 0.04 0.04 0.05 0.05 0.04 0.04 0.06 0.07 0.07 0.04 0.11 0.13 0.09 0.10 89 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.04 Levy rate per $100 of agreed level of weekly compen­ sation ($) 0.30 Classiﬁcation unit number 77200 Classiﬁcation unit Real estate services Reconstituted wood product manufacturing Regulatory services (licensing and inspection) (not elsewhere classiﬁed) Religious organisations and services Repair and maintenance (not elsewhere classiﬁed) Reproduction of recorded media Residential building construction (not elsewhere classiﬁed) Residential care services (not elsewhere classiﬁed) Residential property operators and developers (excluding construction) Residential refuge operation Retail commission­based buying and/or selling Retail postal services Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi­rigid polymer product manufacturing Road and bridge construction Road freight transport Rock lobster and crab ﬁshing or potting Rooﬁng services 0.13
Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 22230 23391 66500 78100 78290 21730 84220 37020 02120 01240 01230 27590 28210 13170 42100 87290 21810 24235 96350 84240 78520 Classiﬁcation unit Rope, cordage, and twine manufacturing Sanitary paper product manufacturing Scenic and sightseeing transport (excluding aviation) Scientiﬁc research services Scientiﬁc testing and analysis services Seafood processing (other than on board vessels) Secondary education Sewerage and drainage services Shearing services Sheep farming Sheep and beef cattle farming Sheet metal product manufacturing (except metal structural and container products) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Silver, lead, and zinc ore mining Site preparation services Social assistance services (not elsewhere classiﬁed) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services Special­school education Specialised design services (not elsewhere classiﬁed) Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.14 0.06 0.09 0.04 0.05 0.11 0.04 0.08 0.18 0.12 0.12 0.09 Levy rate per $100 of agreed level of weekly compen­ sation ($) Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.07 Levy rate per $100 of agreed level of weekly compen­ sation ($) 1.68 0.10 1.12 0.39 1.62 1.62 1.62 1.62 1.62 1.62 5.37 5.37 1.62 14.17 14.17 14.17 0.03 0.06 0.04 0.07 0.07 0.07 0.07
 0.07 0.07 0.15 0.15 0.07 0.35 0.35 0.35 8.19 0.21 Classiﬁcation unit Specialised food retailing (not elsewhere classiﬁed) Specialist medical services Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting Sport and physical recreation—community cricket Sport and physical recreation—community rugby Sport and physical recreation—community rugby league Sport and physical recreation—cycling Sport and physical recreation—golf Sport and physical recreation—motor cycling Sport and physical recreation—motor racing Sport and physical recreation—netball Sport and physical recreation—professional cricket Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sport and physical recreation—professional sport (not elsewhere classiﬁed) Classiﬁcation unit number 51290 86220 21840 52410 93192 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 93175 92 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Classiﬁcation unit number 93182 93184 93185 93186 93187 93188 93190 93196 84500 93120 27620 52460 27130 66210 01160 52590 27490 42240 27410 Classiﬁcation unit Sport and physical recreation—snow skiing 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 (not elsewhere classiﬁed)—community Sporting and recreational equine activities (not elsewhere classiﬁed) Sports and physical recreation instruction Sports and physical recreation venues, grounds, and facilities operation Spring and wire product manufacturing Stationery goods retailing Steel pipe and tube manufacturing Stevedoring services Stone fruit growing Store­based retailing (not elsewhere classiﬁed) Structural metal product manufacturing (not elsewhere
 classiﬁed) Structural steel erection services Structural steel fabricating Levy rate per $100 of agreed level of weekly compen­ sation ($) 5.37 1.62 1.62 1.62 1.62 1.62 1.62 6.18 1.62 1.62 1.23 0.39 2.24 6.22 2.17 1.43 4.72 4.37 4.72 Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.15 0.07 0.07 0.07 0.07 0.07 0.07 0.17 0.07 0.07 0.06 0.04 0.08 0.17 0.08 0.06 0.14 0.13 0.14 93 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.06 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit Sugar manufacturing Superannuation funds Supermarket and grocery stores Surface coating and ﬁnishing Surveying and mapping services Synthetic resin and synthetic rubber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and road transport (not elsewhere classiﬁed) Taxi organisations (excluding those that provide taxi services) Technical and vocational education and training Telecommunication goods wholesaling Telecommunications services (not elsewhere classiﬁed) Textile ﬁnishing and textile product manufacturing (not elsewhere classiﬁed) Textile ﬂoor covering manufacturing Textile product wholesaling Tiling and carpeting services Timber resawing and dressing Timber wholesaling Toy and game retailing Toy and sporting goods wholesaling Toy, sporting, and recreational product manufacturing Classiﬁcation unit number 21710 74120 51100 27640 78220 25330 22120 51250 61230 61231 84320 46160 71230 22290 22220 47210 42430 23130 45310 52420 47930 29420 94 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation
 (Work Account Levies) Regulations 2008 Classiﬁcation unit number 53130 46221 65090 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 Classiﬁcation unit Trailer and motor vehicle retailing (not elsewhere classiﬁed) Trailer and motor vehicle wholesaling (not elsewhere classiﬁed) Transport (not elsewhere classiﬁed) Transport equipment manufacturing (not elsewhere classiﬁed) Transport support services (not elsewhere classiﬁed) Travel agency and tour arrangement services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Utility network construction and maintenance services Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing Veterinary services Video and other electronic media rental and hiring Warehousing and storage services (not elsewhere classiﬁed) Waste collection services (not elsewhere classiﬁed) Waste remediation and materials recovery services Waste treatment and disposal services Schedule 3 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.06 Levy rate per $100 of agreed level of weekly compen­ sation ($) Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Non­ abate­ ment part rate per $100 of agreed level of weekly compen­ sation ($) 0.04 Levy rate per $100 of agreed level of weekly compen­ sation ($) Classiﬁcation unit Watch and jewellery retailing Water passenger transport (river, lake, or harbour) Water supply Water transport support services (not elsewhere
 classiﬁed) Whiteware appliance manufacturing Wholesaling—commission­based or excluding storage and handling of goods Wholesaling (not elsewhere classiﬁed) Wine and alcoholic beverage manufacturing (not elsewhere classiﬁed) Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classiﬁed) Wood chipping Wood product manufacturing (not elsewhere classiﬁed) Wooden furniture and upholstered seat manufacturing Wooden structural ﬁttings and components manufacturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Classiﬁcation unit number 52550 63031 37010 66290 28511 47991 47990 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 96 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Schedule 4 Schedule 4 Classiﬁcations in respect of which downward adjustments to Work Account levy or compensation levy may be made r 27 Industry sector Agriculture Classiﬁca­ tion unit number 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 01191 01192 01210 01220 01230 01240 01250 01300 01410 01420 01510 01520 01530 01590 01593 01690 01692 02120 Classiﬁcation unit Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classiﬁed) Citrus fruit growing Berry fruit growing Grain growing Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Poultry farming (meat) Poultry farming (eggs) Pig farming Horse farming and horse agistment Deer farming Livestock farming (not elsewhere classiﬁed) Beekeeping Crop growing (not elsewhere classiﬁed) Mushroom growing Shearing services 97 Schedule 4 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Classiﬁca­
 tion unit number 02190 37020 41110 41120 41130 41210 41220 41222 42100 42101 42210 42220 42230 42240 42310 42320 42330 42341 42342 42410 42420 42430 42440 42450 42510 42590 42592 77110 Classiﬁcation unit Agriculture and ﬁshing support services (not elsewhere classiﬁed) Sewerage and drainage services House construction Residential building construction (not elsewhere classiﬁed) Non­residential building construction Road and bridge construction Heavy and civil engineering construction (not elsewhere classiﬁed) Land development and subdivision Site preparation services Hire of construction machinery and cranes with operator Concreting services Bricklaying services Rooﬁng services Structural steel erection services Plumbing services Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm installation services Building installation services (not elsewhere classiﬁed) Plastering and ceiling services Carpentry services Tiling and carpeting services Painting and decorating services Glazing services Landscape construction services Construction services (not elsewhere classiﬁed) Building completion services—all trades subcontracted Residential property operators and developers (excluding construction) Industry sector Construction 98 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Schedule 4 Industry sector Classiﬁca­ tion unit number 77120 Fishing Forestry Motor trades 77430 04110 04120 04130 04150 04190 04210 04220 02200 03010 03020 03021 03030 23110 23120 23130 45310 52592 46210 46220 46221 46230 46240 53110 53120 53130 53140 Classiﬁcation unit Non­residential property operators and developers (excluding construction) Heavy machinery and scaffolding rental and hiring 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) Offshore aquaculture Onshore aquaculture Hunting and trapping Forestry Logging Forest product and moss gathering and processing Forestry support services (excluding tree cutting and felling) Log sawmilling Wood chipping Timber resawing and dressing Timber wholesaling Firewood, coal, and coke retailing Car wholesaling Commercial vehicle wholesaling Trailer and motor vehicle wholesaling (not elsewhere classiﬁed) Motor vehicle new­part wholesaling Motor vehicle dismantling and used­part wholesaling Car retailing (including associated vehicle servicing) Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classiﬁed) Motor vehicle parts retailing 99 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 Industry sector Classiﬁca­ tion unit number 53210 53220 53230 53240 53290 61100 65090 66190 66420 71120 96340 96350 96370 96380 Road freight Waste management Classiﬁcation unit Petroleum fuel retailing (including associated vehicle servicing) Automotive electrical services Automotive body, paint, and interior repair and maintenance Tyre retailing Automotive repair and maintenance (not elsewhere classiﬁed) Road freight transport Transport (not elsewhere classiﬁed) Transport support services (not elsewhere classiﬁed) Freight forwarding services Courier pick­up and delivery services Waste treatment and disposal services Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classiﬁed) Rebecca Kitteridge, for Clerk of the Executive Council.
Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notiﬁcation in Gazette: 28 February 2008.
100 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Notes Contents 1 2 3 4 General Status of reprints How reprints are prepared Changes made under section 17C of the Acts and Regulations Publication Act 1989 List of amendments incorporated in this reprint (most recent ﬁrst) 5 Notes 1 2 3 General This is a reprint of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008.
The reprint incorporates all the amendments to the regulations as at 1 April 2009, as speciﬁed in the list of amendments at the end of these notes.

Relevant provisions of any amending enactments that have yet to come into force or that contain relevant transitional or savings provisions are also included, after the principal enact­ ment, in chronological order.
Status of reprints Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment.

This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.
This presumption may be rebutted by producing the ofﬁcial volumes of statutes or statutory regulations in which the prin­ cipal enactment and its amendments are contained.

How reprints are prepared A number of editorial conventions are followed in the prep­ aration of reprints.
For example, the enacting words are not included in Acts, and provisions that are repealed or revoked 101 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Reprinted as at 1 April 2009 are omitted.

For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/legislation/reprints.shtml or Part 8 of the Tables of Acts and Ordinances and Statutory Regulations, and Deemed Regulations in Force.
Changes made under section 17C of the Acts and Regulations Publication Act 1989 Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice.

Changes that would alter the effect of the legislation are not permitted.
A new format of legislation was introduced on 1 January 2000.

Changes to legislative drafting style have also been made since 1997, and are ongoing.

To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all le­ gislation reprinted after 1 January 2000 is in the new format for legislation and reﬂects current drafting practice at the time of the reprint.
In outline, the editorial changes made in reprints under the au­ thority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint: • omission of unnecessary referential words (such as “of this section” and “of this Act”) typeface and type size (Times Roman, generally in 11.5 point) layout of provisions, including: • • indentation position of section headings (eg, the number and heading now appear above the section) format of deﬁnitions (eg, the deﬁned term now appears in bold type, without quotation marks) format of dates (eg, a date formerly expressed as “the 1st day of January 1999” is now expressed as “1 January 1999”) Notes 4 • • • • 102 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 Notes • • • • • • • position of the date of assent (it now appears on the front page of each Act) punctuation (eg, colons are not used after deﬁnitions) Parts numbered with roman numerals are replaced with arabic numerals, and all cross­references are changed accordingly case and appearance of letters and words, including: • format of headings (eg, headings where each word formerly appeared with an initial cap­ ital letter followed by small capital letters are amended so that the heading appears in bold, with only the ﬁrst word (and any proper nouns) appearing with an initial capital letter) small capital letters in section and subsection ref­ erences are now capital letters • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross­references are changed accord­ ingly running heads (the information that appears at the top of each page) format of two­column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chrono­ logical).
List of amendments incorporated in this reprint (most recent ﬁrst) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 (SR 2009/17): regulation 51(1) 5 12 Wellington, New Zealand: Published under the authority of the New Zealand Government—2009 103