Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698941566113.pdf (New Zealand)
2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Anand Satyanand, Governor­General Order in Council At Wellington this 25th day of February 2008 Present: His Excellency the Governor­General in Council Pursuant to sections 244, 329, and 333 of the Injury Prevention, Re­ habilitation, and Compensation Act 2001, His Excellency the Gov­ ernor­General, acting on the advice and with the consent of the Ex­ ecutive Council, 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 Page 2 2 2 2 2 3 3 3 1 r 1 9 10 11 12 1 2 3 4 (1) Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 2008/41 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 Schedule Classiﬁcations and levies Regulations 4 4 4 5 5 Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Residual Claims 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 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.
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) (2) Rates of levy are expressed as dollars per $100 of earnings.
Period to which levies relate The following periods are prescribed for the purposes of sec­ tion 193(3) of the Act: 5 (1) 2 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 r 8 (2) 6 (1) (2) 7 (1) (2) 8 (1) (a) (b) the period commencing on 1 April 2008 and ending with the close of 31 March 2009; 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).

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.
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 2007/08 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 2007/08 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) Maximum earnings on which residual claims levy payable The maximum amount of earnings (paid or received in the 2007/08 tax year or any later tax year) on which an employer or a self­employed person must pay a residual claims levy is $99,817.

3 r 9 (2) (3) 9 (1) Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 2008/41 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.

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) $21,320, for a person who is aged 18 or over on the last day of the tax year; or $17,056, 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: (a − b) × c 100 where— a b c 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.
Levies exclusive of GST The levies calculated in accordance with these regulations are exclusive of goods and services tax.
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,— 10 11 4 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Schedule (a) (b) in the case of an employer, at $20; and in the case of a self­employed person, at $40.
12 (1) Revocation and saving The Injury Prevention, Rehabilitation, and Compensation (Re­ sidual Claims Levy) Regulations 2007 (SR 2007/72) are re­ voked.

(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 continue to apply in respect of the period commencing on 1 April 2007 and ending with the close of 31 March 2008 as if they had not been revoked.
Schedule Classiﬁcations and levies Classiﬁcation unit number 57100 78420 25491 78693 84400 78510 86130 46110 28610 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 rr 4, 6 Levy rate per $100 of earnings ($) 0.45 0.27 0.56 0.48 0.26 0.27 0.65 0.43 0.81 5 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 Amusement and other recreation activities (not elsewhere classiﬁed) Amusement parks and centres operation Antique and used goods retailing Apple and pear growing 45190 02190 42330 64050 64040 02130 64010 28240 66300 86390 27210 27310 27220 86330 93400 93300 52520 01150 6 2008/41 Levy rate per $100 of earnings ($) 0.35 0.63 0.40 0.62 0.62 2.33 0.62 0.35 0.62 0.23 5.31 0.56 5.31 0.23 0.48 0.75 0.54 0.63 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 25490 25350 27290 27320 25340 25360 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) 01250 Beef cattle farming Schedule Levy rate per $100 of earnings ($) 0.56 0.27 0.26 0.84 1.15 0.43 0.43 0.35 0.35 0.54 0.35 0.56 0.35 5.31 0.56 0.81 0.81 0.63 7 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 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 01593 21820 01192 21630 28220 27692 47940 24230 21610 42220 95300 42592 42342 73220 96210 91230 57300 21620 78692 8 2008/41 Levy rate per $100 of earnings ($) 0.63 0.35 0.63 0.56 1.15 0.81 0.35 0.27 0.56 1.02 0.38 0.48 0.35
 0.35 0.27 0.27 0.45 0.81 0.48 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 53110 46210 42420 93220 51270 26310 73100 81110 26290 45120 21520 21290 87100 86360 21900 01191 26210 25450 78660 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 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) 52620 Clothing and footwear repair Schedule Levy rate per $100 of earnings ($) 0.43 0.43 1.02 0.45 0.45 0.81 0.35 0.48 0.56 0.35 0.81 0.56 0.34 0.23 0.35 0.63 0.56 0.56 0.70 0.54 9 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 96291 86340 52341 46130 28410 78340 26350 42210 21720 10 2008/41 Levy rate per $100 of earnings ($) 0.35 0.81 0.31 0.45 1.35 1.99 1.99 0.26 0.43 0.35 0.56 0.23 0.31 0.35 0.35 0.27 0.81 1.02 0.81 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 14190 42590 23390 27230 78560 96320 23330 25460 71120 52591 92420 78691 73230 01690 21130 66440 22210 01300 47130 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 Schedule Levy rate per $100 of earnings ($) 1.35 1.02 0.35 5.31 0.27 0.88 0.35 0.56 0.93 0.31 0.27 0.48 0.35 0.63 1.15 0.27 0.81 0.63 0.35 11 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 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) 78310 01530 82000 86230 52100 73290 95270 24233 78630 93112 28510 52610 84700 28520 28540 52342 46150 28590 42320 12 2008/41 Levy rate per $100 of earnings ($) 0.27 0.63 0.73 0.23 0.31 0.35 0.38 0.27 0.27 0.75 0.35 0.54 0.27 0.35 0.35 0.31 0.35 0.35 0.40 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 52340 36130 36101 36103 78330 28490 78320 78610 78230 52350 25410 27690 25310 75110 73400 42341 96330 52592 47140 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 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 Schedule Levy rate per $100 of
 earnings ($) 0.31 1.36 1.36 1.36 0.27 0.35 0.27 0.54 0.27 0.31 0.56 0.81 0.81 0.35 0.35 0.40 1.37 0.54 0.84 13 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 66420 51210 14 2008/41 Levy rate per $100 of earnings ($) 2.33 2.33 0.35 0.54 0.63 0.54 0.35 0.35 0.56 0.81 0.31 0.48 0.63 3.21 2.33 1.36 0.27 0.67 0.84 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 01190 21300 51220 47150 95240 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 42450 13140 95190 01210 21510 67010 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 Goods and equipment rental and hiring (not elsewhere classiﬁed) Grain growing Grain mill product manufacturing Grain storage services Schedule Levy rate per $100 of earnings ($) 0.63 0.81 0.54 0.35 0.38 0.35 0.56 0.54 0.27 0.54 0.70 0.43 0.35 0.23 0.56 1.02 1.35 0.38 0.63 0.81 0.62 15 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 Horse and dog racing administration and track operation Horse farming and horse agistment Horse racing activities—harness racing 01220 01140 14110 47191 47190 95260 52330 45390 93130 86391 74210 41220 77430 84310 42101 77301 93111 01520 93113 16 2008/41 Levy rate per $100 of earnings ($) 0.63 0.63 1.35 0.35 0.35 0.38 0.54 0.35 0.75 0.23 0.35 0.70 0.84 0.26 0.84 0.48 0.75 0.75 0.75 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 93115 93110 93114 86110 41110 52331 25430 02200 36120 21220 45230 25320 92110 63030 96290 24232 71240 61210 78640 27120 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 Schedule Levy rate per $100 of earnings ($) 0.75 0.75 0.75 0.61 1.02 0.54 0.56 2.33 1.36 0.56 0.35 0.35 0.48 1.99 0.27 0.27 0.77 0.62 0.48 1.50 17 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number 27121 13110 27110 29410 47920 81200 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 Classiﬁcation unit 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 22611 Leather tanning, fellmongery, and fur dressing 18 2008/41 Levy rate per $100 of earnings ($) 1.50 1.35 0.56 0.35 0.35 0.48 0.35 0.63 0.81 0.27 0.23 0.54 1.02 0.27 0.70 0.70 0.88 0.81 1.15
 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 03020 93210 28640 28690 28680 24221 78550 52230 Classiﬁcation unit 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) 29490 Manufacturing (not elsewhere classiﬁed) Schedule Levy rate per $100 of earnings ($) 0.27 0.27 0.35 0.35 2.33 0.35 0.54 0.63 0.70 0.81 3.21 0.27 0.35 0.81 0.81 0.27 0.27 0.31 0.56 19 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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
 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 91120 20 2008/41 Levy rate per $100 of earnings ($) 0.43 0.27 0.56 0.48 1.15 0.84 0.35 0.81 0.56 0.81 1.35 0.56 0.23 0.56 1.35 1.35 0.81 1.35 0.70 0.27 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 91110 91130 53120 77420 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 52595 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 Schedule Levy rate per $100 of earnings ($) 0.27 0.27 0.43 0.38 0.81 0.84 1.15 0.43 1.15 0.43 0.27 0.63 0.27 0.27 0.56 1.50 0.48 0.31 0.27 0.31 21 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 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 73300 27330 77300 26400 41130 77120 01110 27630 78540 04210 21400 12000 01180 36102 04220 86320 78670 25420 42440 23340 47950 22 2008/41 Levy rate per $100 of earnings ($) 0.35 0.56 0.48 0.81 1.02 0.48 0.63 0.81 0.27 0.63 0.56 0.35 0.63 1.36 0.63 0.23 0.38 0.56 1.02 0.35 0.35 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 25100 47960 52510 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) Petroleum reﬁning and petroleum fuel manufacturing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing 95220 Photographic ﬁlm processing Schedule Levy rate per $100 of earnings ($) 0.35 0.38 0.48 0.38 0.23 0.27 0.27 0.54 0.38 0.63 0.56 0.81 0.81 0.43 0.56 0.35 0.35 0.31 0.31 23 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 28310 86350 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 24 2008/41 Levy rate per $100 of earnings ($) 0.35 0.23 0.63 0.35 0.81 1.02 0.35 0.70 0.88 0.56 0.56 0.56 1.99 0.93 0.27 0.56 0.63 0.63 1.15 2.33 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 29110 29190 21740 84100 84210 24120 24130 97000 28390 46120 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 Prefabricated metal building manufacturing Prefabricated wooden building manufacturing Prepared animal and bird feed manufacturing Preschool education Primary education Printing Printing support services Private households employing staff Professional and scientiﬁc equipment 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
 Schedule Levy rate per $100 of earnings ($) 0.81 0.81 0.56 0.34 0.26 0.56 0.56 0.38 0.35 0.35 0.27 0.48 0.61 0.48 0.27 0.45 0.81 0.35 0.27 1.99 25 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 62100 28230 26330 77200 23220 96400 96100 52690 24300 41120 87220 77110 87222 52597 71111 87211 87210 25610 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) 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 41210 Road and bridge construction 26 2008/41 Levy rate per $100 of earnings ($) 1.99 0.81 0.81 0.27 0.81 0.48 0.38 0.54 0.35 1.02 0.65 0.48 0.23 0.48 0.31 0.65 0.65 0.56 0.70 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 61100 04110 42230 22230 23391 66500 78100 78290 21730 84220 37020 02120 01240 01230 27590 28210 13170 42100 87290 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) 21810 Soft drink, cordial, and syrup manufacturing Schedule Levy rate per $100 of earnings ($) 0.67 2.33 1.02 1.15 0.35 1.99 0.48 0.48 0.81 0.26 0.43 0.63 0.63 0.63 0.56 1.15 1.35 0.70 0.23 0.35 27 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number 24235 96350 84240 78520 51290 86220 21840 52410 93192 93174 93170 93171 93193 93195 93197 93198 93199 93194 Classiﬁcation unit 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 2008/41 Levy rate per $100 of earnings ($) 0.35 0.38 0.26 0.27 0.54 0.23 0.35 0.31 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 93180 Sport and physical recreation—professional rugby 0.75 28 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 93181 93175 93182 93184 93185 93186 93187 93188 93190 93196 84500 93120 27620 52460 27130 66210
 01160 52590 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 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) Schedule Levy rate per $100 of earnings ($) 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.81 0.31 0.56 1.99 0.63 0.54 29 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 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 Tiling and carpeting services 27490 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61230 61231
 84320 46160 71230 22290 22220 47210 42430 30 2008/41 Levy rate per $100 of earnings ($) 1.50 1.02 1.50 0.56 0.35 0.54 0.81 0.48 0.81 1.50 0.45 0.62 0.48 0.26 0.35 0.77 1.50 1.50 0.35 1.02 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit number Classiﬁcation unit 23130 45310 52420 47930 29420 53130 46221 65090 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 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 Schedule Levy rate per $100 of earnings ($) 0.81 0.56 0.31 0.35 0.56 0.43 0.43 0.67 1.15 0.67 0.27 0.63 1.50 0.84 0.62 0.70 0.63 0.81 0.56 31 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Classiﬁcation unit Veterinary services Video and other electronic media rental and hiring Warehousing and storage services (not elsewhere classiﬁed) Waste collection services (not elsewhere classiﬁed) Waste remediation and materials recovery services Waste treatment and disposal services Watch and jewellery retailing Water passenger transport (river, lake, or harbour) Water supply Water transport support services (not elsewhere classiﬁed) Whiteware appliance manufacturing Wholesaling—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) Classiﬁcation unit number 86400 95110 67090 96380 96370 96340 52550 63031 37010 66290 28511 47991 47990 21830 71200 71210 23120 23290 32 2008/41 Levy rate per $100 of earnings ($) 0.48 0.38 0.62 0.38 1.02 0.38 0.31 1.99 0.43 1.99 0.35 0.27 0.35 0.35 0.77 0.77 0.81 0.81 2008/41 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 Explanatory note Classiﬁcation unit number Classiﬁcation unit 29210 23230 22110 45111 92310 Wooden furniture and upholstered seat manufacturing Wooden structural ﬁttings and components manufacturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Levy rate per $100 of earnings ($) 0.56 0.81 1.15 0.35 0.48 Rebecca Kitteridge, for 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 2008, replace the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007.
The main differences between these regulations and the Injury Pre­ vention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 are as follows: • the maximum amount of earnings on which a residual claims levy is payable increases from $96,619 per annum to $99,817 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 $19,760 to $21,320 for those aged 18 or over on the last day of the 2007/08 tax year or any later tax • 33 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 2008/41 in the case of an employer, at $20; and in the case of a self­employed person, at $40.
year, and from $15,808 to $17,056 for those under 18 on the last day of the 2007/08 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 $40.

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 $40.

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

Date of notiﬁcation in Gazette: 28 February 2008.


These regulations are administered by the Department of Labour.

12 34 Wellington, New Zealand: Published under the authority of the New Zealand Government—2008