Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698941658381.pdf (New Zealand)
Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 (SR 2007/72) Preamble At Wellington this 19th day of March 2007 Pursuant to sections 244, 329, and 333 of the Injury Prevention, Rehabilitation, and Compensation Act 2001, His Excellency the Governor­General, acting on the advice and with the consent of the Executive Council, makes the following regulations.
Contents Title Commencement Interpretation 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 Schedule Classiﬁcations and levies Note These regulations are administered by the Department of Labour.
Page 2 2 2 2 2 2 3 3 3 4 4 4 5 1 r 1 1 2 3 4 (1) Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007.
Commencement These regulations come into force on 1 April 2007. 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.
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) (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: (a) the period commencing on 1 April ?2007 and ending with the close of 31 March 2008; 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).
(b) 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 5 (1) (2) 6 (1) 2 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 r 9 (2) 7 (1) (2) 8 (1) (2) (3) 9 (1) 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 2006/07 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 2006/07 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 2006/07 tax year or any later tax year) on which an employer or a self­employed person must pay a residual claims levy is $96,619.

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— (b) 3 r 10 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 (i) (ii) $19,760, for a person who is aged 18 or over on the last day of the tax year; or $15,808, for a person who is under the age of 18 on the last day of the tax year.
(2) The person must pay a residual claims levy calculated using the following formula: 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.

10 11 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,— (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 (Residual Claims Levy) Regulations 2006 (SR 2006/21) are revoked.
(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 continue to apply in respect of the period commencing 4 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule on 1 April 2006 and ending with the close of 31 March 2007 as if they had not been revoked.
Schedule Classiﬁcations and levies rr 4, 6 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 57100 78420 78510 02130 86130 28610 42330 28240 27210 27310 Accommodation $0.37 Accounting services $0.23 Advertising services $0.23 Aerial agricultural, horticultural, silvicultural, farming, and pest control services Aged care Agricultural machinery manufacturing $1.72 $0.52 $0.63 Air conditioning and heating services $0.33 Aircraft manufacturing and repair $0.29 Alumina production $3.86 Aluminium rolling, drawing, and extruding $0.46 5 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Aluminium smelting $3.86 Ambulance services $0.20 $0.63 $0.38 $0.43 $0.50 $0.50 $0.46 $0.23 $0.46 $0.29 $0.87 Ammunition manufacturing Animal or pet boarding Antique and used goods retailing Apple and pear growing Aquaculture Architectural aluminium product manufacturing Architectural services Art pottery manufacturing Artiﬁcial joints, eyes, and limbs manufacturing Automotive component manufacturing (not elsewhere classiﬁed) 27220 86330 27691 02191 52520 01150 04200 27420 78210 26291 28321 28190 6 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 28130 53220 53210 53290 21130 73210 27110 27290 28530 01250 01593 Automotive electrical and instrument manufacturing Automotive electrical services Automotive fuel retailing (including associated vehicle servicing) Automotive repair and services (not elsewhere classiﬁed) Bacon, ham, and smallgoods manufacturing Bank operation Basic iron and steel manufacturing Basic non­ ferrous metal manufacturing (not elsewhere classiﬁed) Battery manufacturing $0.87 $0.36 $0.36 $0.36 $0.87 $0.30 $0.46 $3.86 $0.63 Beef cattle farming $0.50 Beekeeping $0.50 7 Schedule
 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Beer and malt manufacturing $0.29 Berryfruit growing $0.50 Biscuit manufacturing Blinds installation or repair service Blood bank operation Boatbuilding (all vessels 50 tonnes displacement and under) Book and magazine wholesaling Book and other publishing (excluding printing) Book and other publishing (including printing) Bread and cake retailing Bread manufacturing $0.46 $0.30 $0.20 $0.87 $0.30 $0.23 $0.46 $0.43 $0.46 Bricklaying services $0.77 21820 01192 21630 42591 86391 28220 47940 24231 24230 51240 21610 42220 8 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 42592 73220 45390 78540 96210 46140 78550 78690 57300 21620 Building completion services (all trades subcontracted) $0.38 Building societies $0.30 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) Cafes and restaurants Cake and pas­ try manufactur­ ing—non­retail $0.30 $0.23 $0.23 $0.30 $0.23 $0.38 $0.37 $0.63 9 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Car retailing (including associated vehicle servicing) Car wholesaling Cardigan and pullover manufacturing $0.36 $0.36 $0.63 Carpentry services $0.77 Casings manufacturing $0.87 Casinos operation $0.37 $0.63 $0.30 $0.38 $0.46 $0.46 Cement and lime manufacturing Central bank operation Central government, including Crown en­ tities
 and commis­ sions—operation (not elsewhere clas­ siﬁed) Ceramic industrial product manufacturing Ceramic product manufacturing (not elsewhere classiﬁed) 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 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 26230 21520 45120 25490 45230 87100 86360 01191 26210 78660 22490 52210 47220 Ceramic tile and pipe manufacturing Cereal food and baking mix manufacturing Cereal grain wholesaling Chemical product manufacturing (not elsewhere classiﬁed) Chemical wholesaling $0.46 $0.63 $0.30 $0.46 $0.30 Child care services $0.28 Chiropractic services Citrus growing Clay brick manufacturing $0.20 $0.50 $0.46 Cleaning services $0.55 $0.63 Clothing manufacturing (not elsewhere classiﬁed) Clothing retailing $0.26 Clothing wholesaling $0.30 11 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Clubs—hospitality $0.37 $1.01 $1.01 $0.22 $0.23 $0.38 $0.38 $0.29 $0.36 $0.20 Coal mining—opencast Coal min­ ing—underground Combined primary and secondary education 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) 57400 11010 11011 84230 78520 77121 77120 28670 46220 87290 12 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 96291 86340 28410 78340 78330 46130 26340 26350 26330 42210 Community­based
 multi­functional activities (not elsewhere classiﬁed) Community health centre operation Computer and business machine manufacturing $0.46 $0.20 $0.29 Computer consultancy services $0.23 Computer maintenance services Computer wholesaling Concrete pipe and box culvert manufacturing Concrete product manufacturing (not elsewhere classiﬁed) Concrete slurry manufacturing $0.23 $0.30 $0.63 $0.63 $0.63 Concreting services $0.77 13 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 47160 21720 14190 42590 78230 78670 27230 96320 23330 25460 14 $0.30 $0.63 $1.01 $0.77 Confectionery and soft drink wholesaling Confectionery manufacturing Construction material mining (not elsewhere classiﬁed) Construction services (not elsewhere classiﬁed) Consulting engineering services $0.23 $0.32 Contract packing services (not elsewhere classiﬁed) Copper, silver, lead, and zinc—smelting and reﬁning $3.86 Corrective centres $0.68 $0.29 Corrugated paperboard container manufacturing Cosmetic and toiletry preparation manufacturing $0.46 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 22130 87291 71120 52591 42101 92420 73230 01690 01692 66440 01120 01300 Cotton textile manufacturing Counselling services (not elsewhere classiﬁed) Courier services Craft and gift retailing (not elsewhere classiﬁed) Crane hiring or leasing (with operators) Creative arts Credit union operation Crop and plant growing (not elsewhere classiﬁed) Cultivated mushroom growing Customs agency and freight brokerage services $1.12 $0.20 $0.71 $0.26 $0.66 $0.23 $0.30 $0.50 $0.50 $0.23 Cut ﬂower and ﬂower seed growing $0.50 Dairy cattle farming $0.50 15 Schedule Injury Prevention, Rehabilitation, and Compensation
 (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Dairy produce wholesaling Dairy product manufacturing (not elsewhere classiﬁed) Data processing services Deer farming Defence Dental insurance provision $0.30 $0.46 $0.23 $0.50 $0.57 $0.30 Dental services $0.20 Dentures fabrication $0.29 Department stores $0.26 Deposit­taking ﬁnanciers (not elsewhere classiﬁed) Dog racing Domestic appliance retailing Domestic hardware and houseware retailing $0.30 $0.58 $0.26 $0.43 Electric cable and wire manufacturing $0.29 47130 21290 78310 01530 82000 75210 86230 28322 52100 73290 93112 52340 52330 28520 16 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 28540 28541 46150 28590 42320 36102 36100 36101 36103 $0.29 $0.29 $0.30 $0.29 Electric light manufacturing Electric sign manufacturing Electrical and electronic equipment wholesaling (not elsewhere classiﬁed) Electrical equipment manufacturing (not elsewhere classiﬁed) Electrical services $0.33 $1.02 $1.02 $1.02 $1.02 Electricity energy supply Electricity generation Electricity line system operation Electricity line system operation (excluding maintenance and construction) 17 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings $0.29 $0.43 $0.43 $0.77 $0.23 Electronic equipment manufacturing (not elsewhere classiﬁed) Employment services (candidate or contractor placement—no on­hired employees) Employment services (on­hired employees—mixed classiﬁcation assignments, minimum 30% ofﬁce work) Employment services (on­hired employees—non­ ofﬁce work assignments, including up to 30% ofﬁce work) Employment services (on­hired
 employees—only ofﬁce work assignments) Explosive manufacturing $0.46 28490 78610 78622 78621 78620 25410 18 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 52230 27690 23220 78661 46110 45190 22612 25310 91120 Fabric and other soft goods retailing $0.26 Fabricated metal product manufacturing (not elsewhere classiﬁed) Fabricated wood manufacturing Facilities management and cleaning services—contract (not elsewhere classiﬁed) Farm and construction machinery wholesaling Farm produce and supplies wholesaling (not elsewhere classiﬁed) Fellmongery Fertiliser manufacturing Film and video distribution $0.63 $0.63 $0.55 $0.36 $0.30 $0.87 $0.63 $0.23 19 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Film and video production Financial asset broking services Financial asset investors $0.23 $0.30 $0.30 Fire brigade services $1.03 Fire sprinklers—in­ stallation Firewood, coal, and coke retailing Fish wholesaling Fishing—ﬁnﬁsh trawling (including processing on board) Floor covering retailing Floor covering wholesaling Flour mill product manufacturing Flower retailing Food manufacturing (not elsewhere classiﬁed) $0.56 $0.43 $0.66 $1.72 $0.43 $0.30 $0.63 $0.43 $0.46 91110 75110 73400 96330 42340 52592 47140 04130 52320 47330 21510 52540 21790 20 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 28630 22500 52220 47230 81300 03031 03021 03010 66430 66420 51210 21300 Food processing machinery manufacturing Footwear manufacturing $0.29 $0.63 Footwear retailing $0.26 Footwear wholesaling $0.30 Foreign
 government representation $0.38 $0.50 $0.50 $2.35 $0.50 $0.53 Forest nursery—operation or service Forest prod­ ucts—gathering Forestry Freight forwarding—air transport Freight forwarding—road, rail, and sea transport Fresh meat, ﬁsh, and poultry retailing $0.66 Fruit and vegetable processing $0.63 21 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings $0.43 $0.30 $0.50 $0.32 $0.46 Fruit and vegetable retailing Fruit and vegetable wholesaling Fruit growing (not elsewhere classiﬁed) Funeral directors, crematoria, and cemeteries Furniture manufacturing (not elsewhere classiﬁed) Furniture retailing $0.43 Furniture wholesaling Gambling services (not elsewhere classiﬁed) Garden equipment retailing Gardening and turf management services $0.30 $0.23 $0.43 $0.56 Gas supply $0.36 General insurance $0.30 51220 47150 01190 95240 29290 52310 47320 93290 52530 95250 36200 74220 22 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 86210 26100 42450 13140 13141 01210 01220 67010 01140 14110 47190 92391 95260 $0.20 $0.46 $0.77 $1.01 $1.01 $0.50 $0.50 $0.50 $0.50 $1.01 $0.30 General practice medical services Glass and glass product manufacturing Glazing services Gold mining—opencast Gold min­ ing—underground Grain growing Grain­sheep and grain­beef cattle farming Grain storage Grape growing Gravel and sand quarrying Grocery wholesaling (not elsewhere classiﬁed) Guiding service operation—outdoor pursuits $0.38 Hairdressing and beauty salons $0.32 23 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Hand tool and general
 hardware manufacturing Health insurance Health services (not elsewhere classiﬁed) Hearing aid manufacturing Holder investor farms and farm animals Horse farming Horse or dog racing club operations, including national controlling bodies Horse racing—harness racing Horse racing (not elsewhere classiﬁed) Hosiery manufacturing $0.63 $0.30 $0.20 $0.29 $0.38 $0.58 $0.58 $0.58 $0.58 $0.63 27610 74210 86390 28491 77301 01520 93111 93113 93110 22310 24 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 86110 41110 28510 47310 52610 52690 47390 02200 21220 $0.48 Hospitals (excluding psychiatric and continuing geriatric care) House construction $0.77 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) Hunting and trapping Ice cream manufacturing $0.29 $0.30 $0.43 $0.43 $0.30 $1.72 $0.46 25 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings $0.29 $0.63 Industrial gas manufacturing Industrial machinery and equipment manufacturing (not elsewhere classiﬁed) Information storage and retrieval services $0.23 Ink manufacturing $0.46 Inland water transport (except passenger only) Inland water transport (passenger only) Inorganic industrial chemical manufacturing (not elsewhere classiﬁed) Interest groups (not elsewhere classiﬁed) $1.47 $1.47 $0.29 $0.23 25320 28690 78320 25470 63030 63031 25350 96290 26 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy
 rate per $100 of earnings 63020 63010 27120 13110 29410 47920 81200 87221 01170 $1.47 $1.47 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 $1.12 Iron sands mining $1.01 Jewellery and silverware manufacturing $0.29 Jewellery and watch wholesaling $0.30 Justice Juvenile detention centre operation $0.38 $0.68 Kiwifruit growing $0.50 27 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 22390 96220 42510 95210 22620 22611 78410 92100 74110 28650 04150 $0.63 $0.23 $0.56 $0.68 $0.63 $0.87 $0.23 $0.23 $0.30 $0.29 $1.72 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 Line ﬁshing (including processing on board) 51230 Liquor retailing $0.43 28 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 47170 01590 81130 23110 03020 61210 93210 28640 46190 22210 29490 52450 Liquor wholesaling $0.30 Livestock farming (not elsewhere classiﬁed) Local government operation (not elsewhere classiﬁed) Log sawmilling Logging Long­distance bus transport $0.50 $0.55 $0.63 $2.35 $0.50 Lotteries operation $0.23 Machine tool and part manufacturing Machinery and equipment wholesaling (not elsewhere classiﬁed) Made­up textile product manufacturing Manufacturing (not elsewhere classiﬁed) $0.29
 $0.30 $0.63 $0.46 Marine equipment retailing $0.36 29 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Marine ﬁshing (not elsewhere classiﬁed) Market research services Massage therapy services Mattress manufacturing (excluding rubber) Meat inspection services $1.72 $0.23 $0.20 $0.46 $0.38 Meat processing $0.87 Meat wholesaling $0.66 Medical and surgical equipment manufacturing Medicinal and pharmaceutical product manufacturing Men’s and boys’ wear manufacturing Metal and mineral wholesaling Metal container manufacturing $0.29 $0.46 $0.63 $0.63 $0.46 04190 78530 86351 29230 21111 21110 47110 28320 25430 22410 45220 27510 30 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 13190 86132 21210 51260 15130 15140 13150 28620 14200 73240 91130 53120 Metal ore mining (not elsewhere classiﬁed) $1.01 Midwifery services $0.20 Milk and cream processing Milk vending—home delivery service Mineral exploration—own account $0.46 $0.53 $1.01 Mineral exploration services $1.01 Mineral sand mining $1.01 Mining and construction machinery manufacturing Mining (not elsewhere classiﬁed) Money market dealers Motion picture exhibition $0.63 $1.01 $0.30 $0.23 Motor cycle dealing $0.36 31 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Motor vehicle body manufacturing Motor vehicle dismantling and used part dealing $0.63 $0.66 Motor vehicle hiring $0.32 $0.87 $0.36 $0.23 $0.23 $0.23 $0.46 $0.26 $0.56 Motor vehicle manufacturing Motor vehicle new part dealing Museums 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) 28120 46240 77410 28110 46230 92200 92410 24211 24210 52430 41220 32 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 27330 27320 27650 77300 26400 41130 64030 86131 27630 77431 21400 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) Non­residential building construction Non­scheduled air transport Nursing bureau Nut, bolt, screw, and rivet manufacturing Ofﬁce equipment and ﬁttings hiring Oil and fat manufacturing $0.46 $0.46 $0.63 $0.38 $0.63 $0.77 $0.50 $0.20 $0.63 $0.23 $0.46 33 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 12000 86320 25340 84400 73300 15200 24221 24220 93300 77420 25420 42440 23340 34 Oil and gas extraction Optometry and optical dispensing Organic industrial chemical manufacturing (not elsewhere classiﬁed) Other education Other ﬁnanciers Other mining services Other periodical publishing (excluding printing) Other periodical publishing (including printing) Other recreation services Other transport equipment leasing $0.29 $0.20 $0.63 $0.22 $0.30 $1.01 $0.23 $0.46 $0.58 $0.36 Paint manufacturing $0.46 Painting and decorating services Paper bag and sack manufacturing $0.77 $0.29 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy
 rate per $100 of earnings 23390 47950 24110 66110 87292 86310 92520 95190 95290 78650 03032 25440 Paper product manufacturing (not elsewhere classiﬁed) Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services $0.29 $0.30 $0.29 $0.32 $0.38 Pathology services $0.20 Performing arts venues Personal and household goods hiring (not elsewhere classiﬁed) Personal services (not elsewhere classiﬁed) $0.23 $0.32 $0.32 Pest control services $0.50 Pest control services (excluding aerial or wild animal control) Pesticide manufacturing $0.50 $0.46 35 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 25200 15121 15110 15120 45210 25100 47960 52510 28310 52440 36 $0.63 $0.56 $0.63 $0.63 $0.46 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 $0.29 Pharmaceutical and toiletry wholesaling Pharmaceutical, cosmetic, and toiletry retailing Photographic and optical goods manufacturing $0.30 $0.26 $0.29 Photographic equipment retailing $0.26 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 47910 95220 95230 86350 01510 65010 77430 01110 26320 42410 25630 25610 Photographic equipment wholesaling Photographic ﬁlm processing Photographic studios Physiotherapy services $0.30 $0.26 $0.23 $0.20 Pig farming $0.50 Pipeline transport $0.29 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 blow­ moulded product manufacturing $0.66 $0.50 $0.63 $0.77 $0.46 $0.46 37 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Plastic extruded product manufacturing $0.46 Plastic foam product manufacturing $0.46 $0.46 $0.46 Plastic injection­ moulded product manufacturing Plastic product manufacturing (not elsewhere classiﬁed) Plastic product rigid ﬁbre reinforced manufacturing $0.46 Plumbing services $0.56 Plywood and veneer manufacturing $0.63 Police services Polytechnic and other tertiary institutional education Port operators Postal services Poultry and smallgoods wholesaling $0.68 $0.22 $1.47 $0.71 $0.66 25620 25650 25660 25661 25640 42310 23210 96310 84320 66230 71110 47120 38 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 01420 01410 21120 04120 29190 29110 21740 84100 84210 24120 97000 28390 Poultry farming—eggs Poultry farming—meat $0.50 $0.50 Poultry processing $0.87 Prawn ﬁshing Prefabricated building manufacturing (not elsewhere classiﬁed) Prefabricated metal building manufacturing Prepared animal and bird feed manufacturing Pre­school education $1.72 $0.63 $0.63 $0.46 $0.28 Primary education $0.22 $0.46 $0.32 $0.29 Printing Private households employing staff Professional and scientiﬁc equipment manufacturing (not elsewhere classiﬁed) 39 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 46120 86120 57200 23310 28660 91210 86392 62000 28230 77200 24300 52350 40 Professional equipment wholesaling Psychiatric
 hospitals and psychiatric services (not elsewhere classiﬁed) Pubs, taverns, and bars Pulp, paper, and paperboard manufacturing Pump and compressor manufacturing Radio services Radiology and medical imaging services Rail transport Railway equipment manufacturing $0.30 $0.48 $0.37 $0.63 $0.29 $0.23 $0.20 $1.47 $0.63 Real estate agents $0.23 Recorded media manufacturing and publishing Recorded music retailing $0.29 $0.26 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 92390 96100 41120 87220 77111 77110 87222 71111 52590 87211 $0.38 $0.32 $0.77 $0.52 Recreational parks and gardens Religious organisations Residential building construction (not elsewhere classiﬁed) Residential care services (not elsewhere classiﬁed) Residential property body corporates $0.38 $0.38 $0.20 $0.26 $0.43 $0.52 Residential property operators and developers (excluding construction) Residential refuge operation Retail postal services Retailing (not elsewhere classiﬁed) Retirement village operation (with rest home or hospital facilities) 41 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Retirement village operation (without rest home or hospital facilities) Road and bridge construction Road freight transport $0.52 $0.56 $0.53 Rock lobster ﬁshing $1.72 Rooﬁng services Rope, cordage, and twine manufacturing Rubber product manufacturing (not elsewhere classiﬁed) Rubber stamp manufacturing Rubber tyre manufacturing Salt harvesting Salt manufactur­ ing—cooking or table $0.77 $0.87 $0.46 $0.29 $1.12 $0.63 $0.46 Scheduled domestic air transport $0.50 87210 41210 61100 04110 42230 22230 25590 29491 25510 14201 21791 64020 42 Reprinted as at 4 September 2007 Injury Prevention,
 Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 64010 78100 24121 21730 04192 84220 78630 42341 78640 02190 66300 Scheduled international air transport $0.50 Scientiﬁc research $0.38 Screen printing Seafood processing (other than on board vessels) Seaweed, shellﬁsh, and other seafood hand­gathering (not from a boat) Secondary education $0.46 $0.63 $0.50 $0.22 Secretarial services $0.23 Security and alarm system installation Security and investigative services (excluding police) Services to agriculture (not elsewhere classiﬁed) Services to air transport $0.33 $0.38 $0.50 $0.50 43 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number 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 $0.30 $1.72 $0.30 Services to printing $0.46 $0.53 $0.23 $0.53 $1.47 Services to road transport (not elsewhere classiﬁed) Services to the arts (not elsewhere classiﬁed) Services to transport (not elsewhere classiﬁed) Services to water transport (not elsewhere classiﬁed) Sewage and drainage services $0.36 Shearing services $0.50 Sheep and beef cattle farming $0.50 75190 03030 75200 24130 66190 92590 66490 66290 37020 02120 01230 44 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 01240 29220 27590 04191 28210 66291 61220 13170 42100 22430 Sheep farming Sheet metal furniture manufacturing 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) $0.50 $0.63 $0.46 $1.72 $0.87 $0.23 $0.50 Silver ore mining $1.01 $0.56 $0.63 Site preparation and heavy plant hiring (with operators) Sleepwear, underwear, and infant clothing manufacturing 45 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Smash repairing Soap and other detergent manufacturing Soft drink, cordial, and syrup manufacturing Solid paperboard container manufacturing Sound recording studios Special school education Specialised food retailing (not elsewhere classiﬁed) Specialist medical services Sphagnum moss processing Spirit manufacturing Sport and camping equipment retailing $0.66 $0.46 $0.29 $0.29 $0.23 $0.22 $0.43 $0.20 $0.50 $0.29 $0.26 53230 25450 21810 23320 92510 84240 51290 86220 02192 21840 52410 46 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 93196 93192 93174 93170 93171 93193 93195 93197 93198 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 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 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 47 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Sports and services to sports—netball Sports and services to sports—profes­
 sional cricket Sports and services to sports—profes­ sional rugby Sports and services to sports—profes­ sional rugby league Sports and services to sports—snow skiing Sports and services to sports—softball or baseball 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 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 $0.58 93199 93194 93180 93181 93182 93184 93185 93186 93187 93188 48 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 93190 93175 93120 27620 04140 27130 66210 26401 01160 67090 Sports and ser­ vices to sports (not elsewhere classi­ ﬁed)—community Sports and ser­ vices to sports (not elsewhere classi­ ﬁed)—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 $0.58 $0.58 $0.58 $0.63 $1.72 $0.46 $1.47 $0.63 Stone fruit growing $0.50 Storage (not elsewhere classiﬁed) $0.50 49 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Street cleaning services 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 $0.32 $1.12 $0.77 $1.12 $0.46 $0.30 $0.43 $0.63 $0.48 Surveying services $0.38 Synthetic ﬁbre textile manufacturing Synthetic resin manufacturing $1.12 $0.63 96341 27490 42240 27410 21710 74120 51100 27640 86111 78220 22120 25330 50 Reprinted
 as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 51250 61230 61231 78290 42321 71200 28420 91220 26351 22150 22220 $0.37 $0.50 $0.38 $0.38 $0.33 $0.60 $0.29 Takeaway food retailing 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 $0.23 Terrazzo products $0.63 Textile ﬁnishing Textile ﬂoor covering manufacturing $1.12 $1.12 51 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings Textile product manufacturing (not elsewhere classiﬁed) Textile product wholesaling Tiling and carpeting services Timber resawing and dressing $1.12 $0.30 $0.77 $0.63 Timber wholesaling $0.46 Tobacco and hops growing Tobacco product manufacturing Tobacco product wholesaling Toy and game retailing Toy and sporting goods manufacturing Toy and sporting goods wholesaling Trailer and caravan dealing $0.50 $0.29 $0.30 $0.26 $0.46 $0.30 $0.36 22290 47210 42430 23130 45310 01691 21900 47180 52420 29420 47930 53130 52 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Schedule Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 65090 28290 66410 53240 84310 41221 01130 86400 95110 96340 52550 37010 66220 $0.53 $0.87 $0.23 $0.66 $0.22 $0.56 Transport (not elsewhere classiﬁed) Transport equipment manufacturing (not elsewhere classiﬁed) Travel agency services Tyre retailing University education Utility network
 construction and maintenance services Vegetable growing $0.50 Veterinary services $0.38 Video hire outlets $0.32 Waste collection and disposal services $0.32 Watch and jewellery retailing $0.26 Water supply Water transport terminals $0.36 $1.47 53 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings $0.30 $0.23 Wholesaling (not elsewhere classiﬁed) Wholesaling, all products (excluding storage and handling of goods) Wine manufacturing $0.29 Women’s and girls’ wear manufacturing Wood chipping Wood product manufacturing (not elsewhere classiﬁed) Wooden furniture and upholstered seat manufacturing Wooden structural component manufacturing Wool scouring Wool storage and classing Wool textile manufacturing $0.63 $0.63 $0.63 $0.46 $0.63 $0.87 $0.50 $1.12 Wool wholesaling $0.30 47990 47991 21830 22420 23120 23290 29210 23230 22110 45110 22140 45111 54 Reprinted as at 4 September 2007 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Explanatory note Classiﬁcation unit number Classiﬁcation unit Levy rate per $100 of earnings 22141 92310 Woollen yarns manufacturing Zoological and botanic gardens $1.12 $0.38 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 2007, replace the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006.
The main differences between these regulations and the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2006 are as follows: •• the maximum amount of earnings on which a residual claims levy is payable increases from $94,226 per annum to $96,619 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 $18,720 to $19,760 for those aged 18 or over on the last day of the 2006/07 tax year or any later tax year, and from $14,976 to $15,808 for those under 18 on the last day of the 2006/07 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,— •• •• in the case of an employer, at $20; and in the case of a self­employed person, at $40.
55 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2007 Reprinted as at 4 September 2007 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: 22 March 2007.

56