Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698940935171.pdf (New Zealand)
Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 (SR 2006/21) These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
Preamble At Wellington this 20th day of February 2006 Pursuant to sections 244, 329, and 333 of the Injury Prevention, Rehabilitation, and Compensation Act 2001, Her 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 Schedule classiﬁes industries Period to which levies relate Calculation of rate of levy Payment of levies Maximum earnings on which residual claims levy payable Self­employed person: works more than 30 hours per week and earns less than speciﬁed amount Levies exclusive of GST Amounts of levy exempt from payment Revocation and saving Note These regulations are administered in the Department of Labour.
Page 2 2 2 2 3 3 3 4 4 5 5 5 1 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Schedule Classiﬁcations and Levies 6 Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006.

These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
Commencement These regulations come into force on 1 April 2006.

These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).

the Injury Prevention, Rehabilitation, Interpretation In these regulations,— Act means Compensation Act 2001 residual claims levy means the levy payable to fund the outstanding claims liability for the Residual Claims Account under section 193(1) of the Act.
These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).

and Schedule classiﬁes industries The Schedule— (a) lists industries or risk classes (called classiﬁcation units); and ascribes a classiﬁcation unit number to each item listed; and speciﬁes the rates of the residual claims levy for each classiﬁcation unit.

(b) (c) Rates of levy are expressed as dollars per $100 of earnings.
These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
r 1 1 2 3 4 (1) (2) 2 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 r 7 5 (1) (2) 6 (1) (2) 7 (1) (2) (b) Period to which levies relate The following periods are prescribed for the purposes of sec­ tion 193(3) of the Act: (a) the period commencing on 1 April 2006 and ending with the close of 31 March 2007; and every later period commencing on 1 April in any year and ending with the close of 31 March in the next year.
The residual claims levy relates to the periods prescribed by subclause (1).

These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).

Calculation of rate of levy For the purposes of determining the rate of levy payable under regulation 7, the Corporation must classify each employer and self­employed person in the classiﬁcation unit that most accur­ ately describes their activity.
The rate of levy payable for each $100 of earnings is the rate speciﬁed in the Schedule opposite the classiﬁcation unit in which the employer or self­employed person has been clas­ siﬁed.

These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
Payment of levies Every employer must pay to the Corporation a residual claims levy in respect of earnings paid to each employee during— (a) the 2005/06 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and the tax year ending immediately before the commence­ ment of any period referred to in regulation 5(1)(b).
(b) Every self­employed person must pay to the Corporation a re­ sidual claims levy in respect of earnings received by the person during— (a) the 2005/06 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and the tax year ending immediately before the commence­ ment of any period referred to in regulation 5(1)(b).
(b) 3 r 8 8 (1) (2) (3) 9 (1) Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
Maximum earnings on which residual claims levy payable The maximum amount of earnings (paid or received in the 2005/06 tax year or any later tax year) on which an employer or a self­employed person must pay a residual claims levy is $94,226.

The maximum amount of earnings on which an employer must pay a levy refers to the earnings paid to each employee.

Subclause (2) is for the avoidance of doubt.


These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
Self­employed person: works more than 30 hours per week and earns less than speciﬁed amount This regulation applies to a self­employed person who, in a tax year,— (a) works for an average of more than 30 hours per week, whether or not as an employee; and earns less than— (i) (b) $18,720, for a person who is aged 18 or over on the last day of the tax year; or $14,976, for a person who is under the age of 18 on the last day of the tax year.
(ii) (2) The person must pay a residual claims levy calculated using the following formula: where— a b c 4 is the relevant amount speciﬁed in subclause (1)(b)(i) or (ii) is the earnings received by the person, as an employee, during the year is the levy rate (calculated for each $100 of earnings) for the classiﬁcation unit in which the self­employed person has been classiﬁed.
Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 r 12 10 11 These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).

Levies exclusive of GST The levies calculated in accordance with these regulations are exclusive of goods and services tax.
These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
Amounts of levy exempt from payment For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer or a self­ employed person for the purposes of the Act and that includes the residual claims levy is set,— (a) (b) These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
in the case of an employer, at $20; and in the case of a self­employed person, at $50.

12 (1) Revocation and saving The Injury Prevention, Rehabilitation, and Compensation (Re­ sidual Claims Levy) Regulations 2005 (SR 2005/64) are re­ voked.

(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2005 continue to apply in respect of the period commencing on 1 April 2005 and ending with the close of 31 March 2006 as if they had not been revoked.
These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
5 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Schedule Classiﬁcations and Levies rr 4, 6 These Regulations were revoked, as from 1 April 2007, by regulation 12(1)In­ jury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72).
Classiﬁca­ tion unit number 57100 78420 78510 02130 86130 28610 42330 28240 27210 27310 27220 86330 27691 6 Classiﬁcation unit Accommodation Accounting services Advertising services Aerial agricultural, horticultural, silvicultural, farming and pest control services Aged care Agricultural machinery manufacturing Air conditioning and heating services Aircraft manufacturing and repair Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services Ammunition manufacturing Levy rate per $100 of earnings $0.30 $0.19 $0.19 $1.38 $0.42 $0.51 $0.27 $0.24 $3.09 $0.37 $3.09 $0.17 $0.51 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 02191 52520 01150 04200 27420 78210 26291 28321 28190 28130 53220 53210 53290 Animal or pet boarding $0.31 Antique and used goods retailing $0.35 Apple and pear growing $0.40 Aquaculture Architectural aluminium product manufacturing Architectural services Art pottery manufacturing Artiﬁcial joints, eyes, and limbs manufacturing Automotive component manufacturing (not elsewhere classiﬁed) Automotive electrical and instrument manufacturing Automotive electrical services Automotive fuel retailing (including associated vehicle servicing) Automative repair and services (not elsewhere classiﬁed) $0.40 $0.37 $0.19 $0.37 $0.24 $0.70 $0.70 $0.29 $0.29 $0.29 7 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Bacon, ham, and smallgoods manufacturing Bank operation Basic iron and steel manufacturing Basic non­ferrous metal manufacturing (not elsewhere classiﬁed) Levy rate per $100 of earnings $0.70 $0.24 $0.37 $3.09 Battery manufacturing $0.51 Beef cattle farming Beekeeping Beer and malt manufacturing Berryfruit growing $0.40 $0.40 $0.24 $0.40 Biscuit manufacturing $0.37 Blinds installation or repair service
 Blood bank operation Boatbuilding (all vessels 50 tonnes displacement and under) Book and magazine wholesaling $0.24 $0.17 $0.70 $0.24 Classiﬁca­ tion unit number 21130 73210 27110 27290 28530 01250 01593 21820 01192 21630 42591 86391 28220 47940 8 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 24231 24230 51240 21610 42220 42592 73220 45390 78540 96210 46140 78550 78690 Classiﬁcation unit Book and other publishing (excluding printing) Book and other publishing (including printing) Levy rate per $100 of earnings $0.19 $0.37 Bread and cake retailing $0.35 Bread manufacturing Bricklaying services Building completion services (all trades subcontracted) Building societies Building supplies wholesaling (not elsewhere classiﬁed) Business administrative services Business and professional associations Business machine wholesaling (not elsewhere classiﬁed) Business management services Business services (not elsewhere classiﬁed) $0.37 $0.62 $0.31 $0.24 $0.24 $0.19 $0.19 $0.24 $0.19 $0.31 9 Schedule Classiﬁca­ tion unit number Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Cafes and restaurants $0.30 Cake and pastry manu­ facturing—nonretail $0.51 Car retailing (including associated vehicle servicing) Car wholesaling Cardigan and pullover manufacturing Carpentry services $0.29 $0.29 $0.51 $0.62 Casings manufacturing $0.70 Casinos operation $0.30 Cement and lime manufacturing $0.51 Central bank operation $0.24 Central government, including crown entities and commissions—operation (not elsewhere classiﬁed) $0.31 Ceramic industrial product manufacturing $0.37 Ceramic product manufacturing (not elsewhere classiﬁed) $0.37 57300 21620 53110 46210 22320 42420 21114 93220 26310 73100 81110 26220 26290 10 Reprinted as at 4 September 2007 Injury
 Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 26230 21520 45120 25490 45230 87100 86360 01191 26210 78660 22490 52210 47220 57400 11010 11011 84230 Classiﬁcation unit Ceramic tile and pipe manufacturing Cereal food and baking mix manufacturing Levy rate per $100 of earnings $0.37 $0.51 Cereal grain wholesaling $0.24 Chemical product manufacturing (not elsewhere classiﬁed) $0.37 Chemical wholesaling $0.24 Child care services Chiropractic services Citrus growing $0.23 $0.17 $0.40 Clay brick manufacturing $0.37 Cleaning services $0.44 Clothing manufacturing (not elsewhere classiﬁed) $0.51 Clothing retailing Clothing wholesaling Clubs—hospitality $0.22 $0.24 $0.30 Coal mining—opencast $0.81 Coal mining—under­ ground Combined primary and secondary education $0.81 $0.19 11 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Commercial art and display services Commercial property body corporates Commercial property operators and developers (excluding construction) Commercial space heating and cooling equipment manufacturing Commercial vehicle wholesaling Community and non­residential care services (not elsewhere classiﬁed) Community­based multi­functional activities (not elsewhere classiﬁed) Levy rate per $100 of earnings $0.19 $0.31 $0.31 $0.24 $0.29 $0.17 $0.37 Community health centre operation $0.17 Computer and business machine manufacturing Computer consultancy services $0.24 $0.19 Schedule Classiﬁca­ tion unit number 78520 77121 77120 28670 46220 87290 96291 86340 28410 78340 12 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 78330 46130 26340 26350 26330 42210 47160 21720 14190 42590 78230 78670 Computer maintenance services $0.19
 Computer wholesaling $0.24 Concrete pipe and box culvert manufacturing $0.51 Concrete product manufacturing (not elsewhere classiﬁed) Concrete slurry manufacturing Concreting services Confectionery and soft drink wholesaling Confectionery manufacturing Construction material mining (not elsewhere classiﬁed) $0.51 $0.51 $0.62 $0.24 $0.51 $0.81 Construction services (not elsewhere classiﬁed) $0.62 Consulting engineering services $0.19 Contract packing services (not elsewhere classiﬁed) $0.26 13 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Copper, silver, lead, and zinc—smelting and reﬁning Corrective centres Corrugated paperboard container manufacturing Cosmetic and toiletry preparation manufacturing Cotton textile manufacturing Counselling services (not elsewhere classiﬁed) Courier services Levy rate per $100 of earnings $3.09 $0.55 $0.24 $0.37 $0.90 $0.17 $0.57 Craft and gift retailing (not elsewhere classiﬁed) $0.22 Crane hiring or leasing (with operators) Creative arts $0.53 $0.19 Credit union operation $0.24 Crop and plant growing (not elsewhere classiﬁed) $0.40 Cultivated mushroom growing $0.40 Classiﬁca­ tion unit number 27230 96320 23330 25460 22130 87291 71120 52591 42101 92420 73230 01690 01692 14 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 66440 01120 01300 47130 21290 78310 01530 82000 75210 86230 28322 52100 73290 93112 52340 Classiﬁcation unit Customs agency and freight brokerage services Cut ﬂower and ﬂower seed growing Dairy cattle farming Dairy produce wholesaling Dairy product manufacturing (not elsewhere classiﬁed) Levy rate per $100 of earnings $0.19 $0.40 $0.40 $0.24 $0.37 Data processing services $0.19 Deer farming Defence Dental insurance provision Dental services Dentures fabrication Department stores $0.40 $0.46 $0.24
 $0.17 $0.24 $0.22 Deposit­taking ﬁnanciers (not elsewhere classiﬁed) $0.24 Dog racing Domestic appliance retailing $0.47 $0.22 15 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Domestic hardware and houseware retailing Electric cable and wire manufacturing Electric light manufacturing Electric sign manufacturing Levy rate per $100 of earnings $0.35 $0.24 $0.24 $0.24 Electrical and electronic equipment wholesaling (not elsewhere classiﬁed) $0.24 Electrical equipment manufacturing (not elsewhere classiﬁed) Electrical services $0.24 $0.27 Electricity energy supply $0.82 Electricity generation $0.82 Electricity line system operation $0.82 Electricity line system operation (excluding maintenance and construction Electronic equipment manufacturing (not elsewhere classiﬁed) $0.82 $0.24 Schedule Classiﬁca­ tion unit number 52330 28520 28540 28541 46150 28590 42320 36102 36100 36101 36103 28490 16 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 78610 78622 78621 78620 25410 52230 27690 23220 Classiﬁcation unit Employment services (candidate or contractor placement—no on­hired employees) Employment services (on­hired employees—mixed classiﬁcation assignments, minimum 30% ofﬁce work) Employment services (on­hired employees—non­ofﬁce work assignments, including up to 30% ofﬁce work) Employment services (on­hired employees—only ofﬁce work assignments) Levy rate per $100 of earnings $0.35 $0.35 $0.62 $0.19 Explosive manufacturing $0.37 Fabric and other soft goods retailing Fabricated metal product manufacturing (not elsewhere classiﬁed) Fabricated wood manufacturing $0.22 $0.51 $0.51 17 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁca­ tion unit number 78661 46110 45190 22612
 25310 91120 91110 75110 73400 96330 42340 52592 Classiﬁcation unit Facilities management and cleaning services—contract (not elsewhere classiﬁed) Farm and construction machinery wholesaling Levy rate per $100 of earnings $0.44 $0.29 Farm produce and supplies wholesaling (not elsewhere classiﬁed) $0.24 Fellmongery $0.70 Fertiliser manufacturing $0.51 Film and video distribution Film and video production Financial asset broking services $0.19 $0.19 $0.24 Financial asset investors $0.24 Fire brigade services $0.83 Fire sprinklers—installa­ tion Firewood, coal, and coke retailing $0.45 $0.35 $0.53 47140 Fish wholesaling 18 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 04130 52320 47330 21510 52540 21790 28630 22500 52220 47230 81300 03031 03021 03010 66430 Classiﬁcation unit Levy rate per $100 of earnings Fishing—ﬁnﬁsh trawling (including processing on board) $1.38 Floor covering retailing $0.35 Floor covering wholesaling Flour mill product manufacturing Flower retailing Food manufacturing (not elsewhere classiﬁed) Food processing machinery manufacturing $0.24 $0.51 $0.35 $0.37 $0.24 Footwear manufacturing $0.51 Footwear retailing Footwear wholesaling Foreign government representation Forest nursery—oper­ ation or service Forest products—gather­ ing Forestry Freight forwarding—air transport $0.22 $0.24 $0.31 $0.40 $0.40 $1.88 $0.40 19 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Freight forward­ ing—road, rail, and sea transport Fresh meat, ﬁsh, and poultry retailing Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling Fruit growing (not elsewhere classiﬁed) Funeral directors, crematoria, and cemeteries Levy rate per $100 of earnings $0.43 $0.53 $0.51 $0.35 $0.24 $0.40 $0.26 Furniture manufacturing (not elsewhere
 classiﬁed) $0.37 Furniture retailing Furniture wholesaling Gambling services (not elsewhere classiﬁed) Garden equipment retailing Gardening and turf management services $0.35 $0.24 $0.19 $0.35 $0.45 Classiﬁca­ tion unit number 66420 51210 21300 51220 47150 01190 95240 29290 52310 47320 93290 52530 95250 20 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 36200 74220 86210 26100 42450 13140 13141 01210 01220 67010 01140 14110 47190 92391 95260 Classiﬁcation unit Gas supply General insurance General practice medical services Glass and glass product manufacturing Glazing services Levy rate per $100 of earnings $0.29 $0.24 $0.17 $0.37 $0.62 Gold mining—opencast $0.81 Gold mining—under­ ground Grain growing Grain­sheep and grain­beef cattle farming Grain storage Grape growing Gravel and sand quarrying $0.81 $0.40 $0.40 $0.40 $0.40 $0.81 Grocery wholesaling (not elsewhere classiﬁed) $0.24 Guiding service operation—outdoor pursuits Hairdressing and beauty salons $0.31 $0.26 21 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Schedule Classiﬁca­ tion unit number 27610 74210 86390 28491 77301 Classiﬁcation unit Hand tool and general hardware manufacturing Health insurance Health services (not elsewhere classiﬁed) Hearing aid manufacturing Holder investor farms and farm animals Levy rate per $100 of earnings $0.51 $0.24 $0.17 $0.24 $0.31 $0.47 01520 Horse farming Classiﬁcation unit Levy rate per $100 of earnings Horse or dog racing club operations, including national controlling bodies Horse racing—harness racing Horse racing (not elsewhere classiﬁed) $0.47 $0.47 $0.47 Hosiery manufacturing $0.51 Hospitals (excluding psychiatric and continuing geriatric care) $0.39 Classiﬁca­ tion unit number 93111 93113 93110 22310 86110 22 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation,
 and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 41110 28510 47310 52610 52690 47390 02200 21220 25320 28690 House construction Household appliance manufacturing Household appliance wholesaling Household equipment repair services—electrical and electronic Household equipment repair services (not elsewhere classiﬁed) Household goods wholesaling (not elsewhere classiﬁed) $0.62 $0.24 $0.24 $0.35 $0.35 $0.24 Hunting and trapping $1.38 Ice cream manufacturing $0.37 Industrial gas manufacturing Industrial machinery and equipment manufacturing (not elsewhere classiﬁed) $0.24 $0.51 78320 Information storage and retrieval services $0.19 25470 Ink manufacturing $0.37 23 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Classiﬁca­ tion unit number 63030 63031 25350 96290 63020 63010 27120 13110 29410 47920 Inland water transport (excluding passenger only) Inland water transport (passenger only) Inorganic industrial chemical manufacturing (not elsewhere classiﬁed) Interest groups (not elsewhere classiﬁed) International and coastal water transport (vessels 45 metres length and under or 500 tonnes displacement and under) International and coastal water transport(vessels over 45 metres length and 500 tonnes displacement) Iron and steel casting and forging Iron sands mining Jewellery and silverware manufacturing Jewellery and watch wholesaling $1.18 $1.18 $0.24 $0.19 $1.18 $1.18 $0.90 $0.81 $0.24 $0.24 $0.31 81200 Justice 24 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 87221 01170 22390 96220 42510 95210 22620 22611 78410 92100 74110 28650 04150 Juvenile detention centre operation $0.55
 Kiwi fruit growing Knitting mill product manufacturing (not elsewhere classiﬁed) Labour associations operation Landscaping services Laundries and dry­cleaners Leather and leather substitute product manufacturing Leather tanning and fur dressing (excluding fellmongery) Legal services Libraries Life insurance Lifting and material handling equipment manufacturing $0.40 $0.51 $0.19 $0.45 $0.55 $0.51 $0.70 $0.19 $0.19 $0.24 $0.24 Line ﬁshing (including processing on board) $1.38 51230 Liquor retailing $0.35 25 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Schedule Classiﬁca­ tion unit number 47170 01590 81130 23110 03020 61210 93210 28640 46190 22210 29490 52450 04190 Liquor wholesaling Livestock farming (not elsewhere classiﬁed) Local government operation (not elsewhere classiﬁed) Log sawmilling Logging Long­distance bus transport Lotteries operation Machine tool and part manufacturing Machinery and equipment wholesaling (not elsewhere classiﬁed) Made­up textile product manufacturing Manufacturing (not elsewhere classiﬁed) Marine equipment retailing Marine ﬁshing (not elsewhere classiﬁed) $0.24 $0.40 $0.44 $0.51 $1.88 $0.40 $0.19 $0.24 $0.24 $0.51 $0.37 $0.29 $1.38 78530 Market research services $0.19 26 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 86351 29230 21111 21110 47110 28320 25430 22410 45220 27510 13190 86132 21210 51260 Massage therapy services Mattress manufacturing (excluding rubber) $0.17 $0.37 Meat inspection services $0.31 Meat processing Meat wholesaling Medical and surgical equipment manufacturing Medicinal and pharmaceutical product manufacturing Men’s and boys’ wear manufacturing Metal and mineral wholesaling Metal container manufacturing Metal ore mining
 (not elsewhere classiﬁed) Midwifery services Milk and cream processing Milk vending—home delivery service $0.70 $0.53 $0.24 $0.37 $0.51 $0.51 $0.37 $0.81 $0.17 $0.37 $0.43 27 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Schedule Classiﬁca­ tion unit number 15130 15140 13150 28620 14200 73240 91130 53120 28120 46240 77410 28110 46230 Mineral explor­ ation—own account Mineral exploration services Mineral sand mining Mining and construction machinery manufacturing $0.81 $0.81 $0.81 $0.51 Mining (not elsewhere classiﬁed) $0.81 Money market dealers $0.24 Motion picture exhibition Motor cycle dealing Motor vehicle body manufacturing Motor vehicle dismantling and used part dealing Motor vehicle hiring Motor vehicle manufacturing Motor vehicle new part dealing $0.19 $0.29 $0.51 $0.53 $0.26 $0.70 $0.29 $0.19 92200 Museums 28 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 92410 24211 24210 52430 41220 27330 27320 27650 77300 26400 41130 Music and theatre productions Newspaper publishing (excluding printing) Newspaper publishing (including printing) Newspaper, book, and stationery retailing Non­building construction and heavy machinery installation (not elsewhere classiﬁed) Non­ferrous metal casting Non­ferrous metal rolling, drawing, and extruding (not elsewhere classiﬁed) Non­ferrous pipe ﬁtting manufacturing Non­ﬁnancial asset investors Non­metallic mineral product manufacturing (not elsewhere classiﬁed) $0.19 $0.19 $0.37 $0.22 $0.45 $0.37 $0.37 $0.51 $0.31 $0.51 Non­residential building construction $0.62 29 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings
 Schedule Classiﬁca­ tion unit number 64030 86131 27630 77431 21400 12000 86320 25340 84400 73300 15200 24221 24220 Non­scheduled air transport Nursing bureau Nut, bolt, screw, and rivet manufacturing Ofﬁce equipment and ﬁttings hiring Oil and fat manufacturing $0.40 $0.17 $0.51 $0.19 $0.37 Oil and gas extraction $0.24 Optometry and optical dispensing Organic industrial chemical manufacturing (not elsewhere classiﬁed) Other education Other ﬁnanciers $0.17 $0.51 $0.19 $0.24 Other mining services $0.81 Other periodical publishing (excluding printing) Other periodical publishing (including printing) $0.19 $0.37 93300 Other recreation services $0.47 30 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 77420 25420 42440 23340 23390 47950 24110 66110 87292 86310 92520 95190 95290 Other transport equipment leasing Paint manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product manufacturing (not elsewhere classiﬁed) Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services $0.29 $0.37 $0.62 $0.24 $0.24 $0.24 $0.24 $0.26 $0.31 Pathology services $0.17 Performing arts venues $0.19 Personal and household goods hiring (not elsewhere classiﬁed) $0.26 Personal services (not elsewhere classiﬁed) $0.26 78650 Pest control services $0.40 31 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Pest control services (excluding aerial or wild animal control) $0.40 Pesticide manufacturing $0.37 Petroleum and coal product manufacturing (not elsewhere classiﬁed) Petroleum and natural gas drilling services Petroleum and natural gas exploration Petroleum and natural gas exploration services Petroleum product
 wholesaling (including product ownership to retail point­of­sale) Petroleum reﬁning Pharmaceutical and toiletry wholesaling Pharmaceutical, cosmetic, and toiletry retailing $0.51 $0.45 $0.51 $0.51 $0.37 $0.24 $0.24 $0.22 Photographic and optical goods manufacturing $0.24 Photographic equipment retailing $0.22 Classiﬁca­ tion unit number 03032 25440 25200 15121 15110 15120 45210 25100 47960 52510 28310 52440 32 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 47910 95220 95230 86350 01510 65010 77430 01110 26320 42410 25630 25610 25620 25650 Photographic equipment wholesaling Photographic ﬁlm processing $0.24 $0.22 Photographic studios $0.19 Physiotherapy services $0.17 Pig farming Pipeline transport Plant and equipment hiring or leasing without operators (excluding ofﬁce machinery or equipment) Plant nurseries Plaster product manufacturing Plastering and ceiling services Plastic bag and ﬁlm manufacturing Plastic blow­moulded product manufacturing Plastic extruded product manufacturing Plastic foam product manufacturing $0.40 $0.24 $0.53 $0.40 $0.51 $0.62 $0.37 $0.37 $0.37 $0.37 33 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Plastic injection­ moulded product manufacturing Plastic product manufacturing (not elsewhere classiﬁed) Plastic product rigid ﬁbre reinforced manufacturing Plumbing services Plywood and veneer manufacturing Police services Polytechnic and other tertiary institutional education Port operators Postal services Poultry and smallgoods wholesaling $0.37 $0.37 $0.37 $0.45 $0.51 $0.55 $0.19 $1.18 $0.57 $0.53 Poultry farming—eggs $0.40 Poultry farming—meat $0.40 Poultry processing Prawn ﬁshing $0.70 $1.38 Classiﬁca­ tion unit number 25660 25661 25640 42310
 23210 96310 84320 66230 71110 47120 01420 01410 21120 04120 34 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 29190 29110 21740 84100 84210 24120 97000 28390 46120 86120 57200 23310 28660 Classiﬁcation unit Levy rate per $100 of earnings Prefabricated building manufacturing (not elsewhere classiﬁed) $0.51 Prefabricated metal building manufacturing $0.51 Prepared animal and bird feed manufacturing $0.37 Preschool education Primary education Printing Private households employing staff Professional and scientiﬁc equipment manufacturing (not elsewhere classiﬁed) Professional equipment wholesaling Psychiatric hospitals and psychiatric services (not elsewhere classiﬁed) $0.23 $0.19 $0.37 $0.26 $0.24 $0.24 $0.39 Pubs, taverns, and bars $0.30 Pulp, paper, and paperboard manufacturing $0.51 Pump and compressor manufacturing $0.24 35 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Schedule Classiﬁca­ tion unit number Radio services Radiology and medical imaging services Rail transport Railway equipment manufacturing Real estate agents Recorded media manufacturing and publishing $0.19 $0.17 $1.18 $0.51 $0.19 $0.24 Recorded music retailing $0.22 Recreational parks and gardens $0.31 Religious organisations $0.26 Residential building construction (not elsewhere classiﬁed) $0.62 Residential care services (not elsewhere classiﬁed) $0.42 Residential property body corporates Residential property operators and developers (excluding construction) Residential refuge operation $0.31 $0.31 $0.17 91210 86392 62000 28230 77200 24300 52350 92390 96100 41120 87220 77111 77110 87222 36 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation
 unit Levy rate per $100 of earnings 71111 52590 87211 87210 41210 61100 04110 42230 22230 25590 29491 25510 Retail postal services Retailing (not elsewhere classiﬁed) Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Road and bridge construction $0.22 $0.35 $0.42 $0.42 $0.45 Road freight transport $0.43 Rock lobster ﬁshing Rooﬁng services Rope, cordage, and twine manufacturing Rubber product manufacturing (not elsewhere classiﬁed) Rubber stamp manufacturing Rubber tyre manufacturing 14201 Salt harvesting $1.38 $0.62 $0.70 $0.37 $0.24 $0.90 $0.51 37 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Schedule Classiﬁca­ tion unit number 21791 64020 64010 78100 24121 21730 04192 84220 78630 42341 78640 02190 Salt manufactur­ ing—cooking or table Scheduled domestic air transport Scheduled international air transport Scientiﬁc research Screen printing Seafood processing (other than on board vessels) Seaweed, shellﬁsh, and other seafood hand­gathering (not from a boat) Secondary education Secretarial services Security and alarm system installation Security and investigative services (excluding police) $0.37 $0.40 $0.40 $0.31 $0.37 $0.51 $0.40 $0.19 $0.19 $0.27 $0.31 Services to agriculture (not elsewhere classiﬁed) $0.40 66300 Services to air transport $0.40 38 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 75190 03030 75200 24130 66190 92590 66490 66290 37020 02120 01230 01240 29220 Classiﬁcation unit Levy rate per $100 of earnings Services to ﬁnance and investment (not elsewhere classiﬁed) Services to forestry (excluding tree cutting and felling) Services to insurance Services to printing Services to road transport (not elsewhere classiﬁed) Services
 to the arts (not elsewhere classiﬁed) $0.24 $1.38 $0.24 $0.37 $0.43 $0.19 Services to transport (not elsewhere classiﬁed) $0.43 Services to water transport (not elsewhere classiﬁed) Sewage and drainage services Shearing services Sheep and beef cattle farming Sheep farming Sheet metal furniture manufacturing $1.18 $0.29 $0.40 $0.40 $0.40 $0.51 39 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Sheet metal product manufacturing (not elsewhere classiﬁed) Shellﬁsh and paua ﬁshing (not from cultivated beds) Shipbuilding (all vessels over 50 tonnes displacement) Shipping agency services (excluding handling of goods) Short distance bus transport (including tramway) Silver ore mining Site preparation and heavy plant hiring (with operators) Sleepwear, underwear, and infant clothing manufacturing Smash repairing Soap and other detergent manufacturing Soft drink, cordial, and syrup manufacturing $0.37 $1.38 $0.70 $0.19 $0.40 $0.81 $0.45 $0.51 $0.53 $0.37 $0.24 Classiﬁca­ tion unit number 27590 04191 28210 66291 61220 13170 42100 22430 53230 25450 21810 40 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 23320 92510 84240 51290 86220 02192 21840 52410 93196 93192 93174 93170 Solid paperboard container manufacturing $0.24 Sound recording studios $0.19 Special school education $0.19 Specialised food retailing (not elsewhere classiﬁed) Specialist medical services Sphagnum moss processing Spirit manufacturing Sport and camping equipment retailing Sporting and recreational equine activities (not elsewhere classiﬁed) Sports and services to sports—boating or yachting Sports and services to sports—community cricket Sports and services to sports—community rugby $0.35 $0.17 $0.40 $0.24 $0.22
 $0.47 $0.47 $0.47 $0.47 41 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Sports and services to sports—community rugby league Sports and services to sports—cycling Sports and services to sports—golf Sports and services to sports—motor cycling Sports and services to sports—motor racing Sports and services to sports—netball Sports and services to sports—professional cricket Sports and services to sports—professional rugby Sports and services to sports—professional rugby league Sports and services to sports—snow skiing Sports and services to sports—softball or baseball $0.47 $0.47 $0.47 $0.47 $0.47 $0.47 $0.47 $0.47 $0.47 $0.47 $0.47 Classiﬁca­ tion unit number 93171 93193 93195 93197 93198 93199 93194 93180 93181 93182 93184 42 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 93185 93186 93187 93188 93190 93175 93120 27620 04140 27130 66210 26401 Classiﬁcation unit Levy rate per $100 of earnings Sports and services to sports—squash or badminton Sports and services to sports—swimming Sports and services to sports—tennis Sports and services to sports—water skiing Sports and services to sports (not elsewhere classiﬁed)—community Sports and services to sports (not elsewhere classiﬁed)—professional Sports grounds and facilities (not elsewhere classiﬁed) Spring and wire product manufacturing Squid jigging (including processing on board) Steel pipe and tube manufacturing Stevedoring Stone cutting, dressing, polishing, or shaping $0.47 $0.47 $0.47 $0.47 $0.47 $0.47 $0.47 $0.51 $1.38 $0.37 $1.18 $0.51 43 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Schedule Classiﬁca­ tion unit number 01160 67090 96341 27490 42240
 27410 21710 74120 51100 27640 86111 78220 22120 25330 Stone fruit growing Storage (not elsewhere classiﬁed) $0.40 $0.40 Street cleaning services $0.26 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 Surgical hospital—day surgery Surveying services Synthetic ﬁbre textile manufacturing Synthetic resin manufacturing $0.90 $0.62 $0.90 $0.37 $0.24 $0.35 $0.51 $0.39 $0.31 $0.90 $0.51 51250 Takeaway food retailing $0.30 44 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number Classiﬁcation unit Levy rate per $100 of earnings 61230 61231 78290 42321 71200 28420 91220 26351 22150 22220 22290 47210 Taxi and other road passenger transport Taxi organisations (excluding those that provide taxi services) Technical services (not elsewhere classiﬁed) Telecommunication line construction and maintenance (within buildings) Telecommunication services Telecommunication, broadcasting, and transceiving equipment manufacturing Television services Terrazzo products Textile ﬁnishing Textile ﬂoor covering manufacturing Textile product manufacturing (not elsewhere classiﬁed) Textile product wholesaling $0.40 $0.31 $0.31 $0.27 $0.48 $0.24 $0.19 $0.51 $0.90 $0.90 $0.90 $0.24 45 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁcation unit Levy rate per $100 of earnings Schedule Classiﬁca­ tion unit number Tiling and carpeting services Timber resawing and dressing Timber wholesaling Tobacco and hops growing Tobacco product manufacturing Tobacco product wholesaling $0.62 $0.51 $0.37 $0.40 $0.24 $0.24 Toy and game retailing $0.22 Toy and sporting goods manufacturing Toy and sporting goods wholesaling Trailer and caravan dealing $0.37
 $0.24 $0.29 Transport (not elsewhere classiﬁed) $0.43 Transport equipment manufacturing (not elsewhere classiﬁed) $0.70 Travel agency services $0.19 Tyre retailing University education $0.53 $0.19 42430 23130 45310 01691 21900 47180 52420 29420 47930 53130 65090 28290 66410 53240 84310 46 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Schedule Classiﬁca­ tion unit number 41221 01130 86400 95110 96340 52550 37010 66220 47990 47991 21830 22420 23120 23290 Classiﬁcation unit Levy rate per $100 of earnings Utility network construction and maintenance services Vegetable growing Veterinary services Video hire outlets Waste collection and disposal services Watch and jewellery retailing Water supply $0.45 $0.40 $0.31 $0.26 $0.26 $0.22 $0.29 Water transport terminals $1.18 Wholesaling (not elsewhere classiﬁed) Wholesaling, all products (excluding storage and handling of goods) Wine manufacturing Women’s and girls’ wear manufacturing Wood chipping Wood product manufacturing (not else where classiﬁed) $0.24 $0.19 $0.24 $0.51 $0.51 $0.51 47 Explanatory note Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 Reprinted as at 4 September 2007 Classiﬁca­ tion unit number 29210 23230 22110 45110 22140 45111 22141 92310 Classiﬁcation unit Levy rate per $100 of earnings Wooden furniture and upholstered seat manufacturing Wooden structural component manufacturing Wool scouring Wool storage and classing Wool textile manufacturing Wool wholesaling Woollen yarns manufacture Zoological and botanic gardens $0.37 $0.51 $0.70 $0.40 $0.90 $0.24 $0.90 $0.31 Diane Morcom, Clerk of the Executive Council.
Explanatory note This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 April 2006, replace the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2005.
48 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 •• The main differences between these regulations and the Injury Pre­ vention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2005 are as follows: •• the maximum amount of earnings on which a residual claims levy is payable increases from $92,189 per annum to $94,226 per annum: the amount of earnings per tax year (for the purposes of calcu­ lating the minimum levy payable in relation to self­employed persons who work, on average, for more than 30 hours per week) increases from $17,680 to $18,720 for those aged 18 or over on the last day of the 2005/06 tax year or any later tax year, and from $14,144 to $14,976 for those under 18 on the last day of the 2005/06 tax year or any later tax year.
These regulations also set, for the purposes of section 244 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (the Act), the relevant exempt amount for any invoice that is issued to an employer or a self­employed person for the purposes of the Act and that includes the residual claims levy.

The amount is set,— •• •• This means that, under section 244 of the Act, an employer is not liable to pay an amount invoiced in relation to the residual claims levy if the amount does not exceed $20.
Nor is an employer liable to pay any penalties under the Act in respect of non­payment of an amount invoiced in relation to the residual claims levy if the amount does not exceed $20.

Similarly, under section 244 of the Act, a self­employed person is not liable to pay an amount invoiced in relation to the residual claims levy if the amount does not exceed $50.
Nor is a self­employed person liable to pay any penalties under the Act in respect of non­payment of an amount invoiced in relation to the residual claims levy if the amount does not exceed $50.

in the case of an employer, at $20; and in the case of a self­employed person, at $50.

Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notiﬁcation in Gazette: 23 February 2006.

49