Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698938717955.pdf (New Zealand)
Reprint as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 (SR 2008/40) 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 (Earners’ Levy) Regula­ tions 2008: revoked, on 1 April 2009, by regulation 10(1) of the Injury Preven­ tion, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 (SR 2009/19).
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 (Earners’ Levy) 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 and on the recommendation of the Minister for ACC, makes the following regulations.
Contents Title Commencement Interpretation Earners’ levy Maximum earnings on which earners’ levy payable Self­employed person: works more than 30 hours per week and earns less than speciﬁed amount Self­employed person: purchases weekly compensation Levies exclusive of GST Amount of levy exempt from payment Revocation and saving Page 2 2 2 3 3 3 4 4 4 4 Regulations Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008.
Commencement These regulations come into force on 1 April 2008.

Interpretation In these regulations,— Act means the Injury Prevention, Rehabilitation, and Com­ pensation Act 2001 applicable tax year means the 2008–09 tax year or, as the case may be, a later tax year earners’ levy means the levy payable to fund the Earners’ Account under section 219(1) of the Act tax year has the meaning given to it by section OB1 of the Income Tax Act 2004.
Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 r 6 4 (1) Earners’ levy The amount of earners’ levy payable for an applicable tax year is,— (a) for self­employed persons, except those described in paragraphs (b) and (c), $1.2444 per $100 of earnings derived, or treated as being derived, in the tax year that immediately precedes the applicable tax year: for self­employed persons to whom regulation 6 ap­ plies, an amount calculated in accordance with regula­ tion 6(2): for self­employed persons to whom regulation 7 ap­ plies, an amount calculated in accordance with regula­ tion 7(2): for other earners, $1.2444 per $100 of earnings for pay periods ending in the applicable tax year.
(b) (c) (d) (2) Subclause (1) is subject to regulation 5.

5 (1) (2) 6 (1) Maximum earnings on which earners’ levy payable The maximum amount of earnings in a tax year on which a self­employed person must pay an earners’ levy is $99,817.

The maximum amount of earnings in a tax year on which any other earner must pay an earners’ levy is $102,922.
Self­employed person: works more than 30 hours per week and earns less than speciﬁed amount This regulation applies to a self­employed person who, in the tax year that immediately precedes the applicable tax year,— works for an average of more than 30 hours per week, (a) whether or not as an employee; and earns less than— (i) (b) $21,320, for a person aged 18 years or over on the last day of the tax year; or $17,056, for a person aged 17 years or under on the last day of the tax year.
(ii) (2) The person must pay an earners’ levy calculated using the fol­ lowing formula: $21,320 or $17,056 − earnings as an employee 100 × 1.2444 3 r 7 7 (1) (2) 8 9 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 Reprinted as at 1 April 2009 where— (a) (b) $21,320 or $17,056 is the amount in subclause (1)(b) that applies to the person: earnings as an employee is the amount of the person’s earnings as an employee in the tax year.
Self­employed person: purchases weekly compensation This regulation applies to a self­employed person who enters into an agreement with the Corporation under section 209 of the Act to purchase weekly compensation.

The person must pay an earners’ levy calculated using the fol­ lowing formula: 1.2444 × 1.25 × compensation 100 where— compensation is the agreed level of weekly compensation purchased by the person under section 209 of the Act adjusted to an annual equivalent ﬁgure.
Levies exclusive of GST The amount of earners’ levies payable under regulation 4 are exclusive of goods and services tax.

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 a self­employed person for the purposes of the Act and that includes the earners’ levy is set at $40.

10 (1) Revocation and saving The Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2007 (2007/71) are revoked.
(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2007 continue to apply to the period starting on 1 April 2007 and ending on 31 March 2008 as if they had not been revoked.

4 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 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.

5 Notes Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 Reprinted as at 1 April 2009 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) General This is a reprint of the Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) 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 5 Notes 1 2 3 6 Reprinted as at 1 April 2009 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 Notes 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.
4 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”) 7 • • • • Notes Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 Reprinted as at 1 April 2009 • • • • • • • 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 (Earners’ Levy and Earn­ ers’ Account Residual Levy) Regulations 2009 (SR 2009/19): regulation 10(1) Wellington, New Zealand: Published under the authority of the New Zealand Government—2009 5 12 8