Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698940802516.pdf (New Zealand)
Reprint as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 (SR 2009/19) Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009: revoked, on 1 April 2010, by regulation 10(1) of the Accident Compensation (Earners’ Levy) Regulations 2010 (SR 2010/72).
Anand Satyanand, Governor-General Order in Council At Wellington this 23rd day of February 2009 Present: His Excellency the Governor-General in Council Note Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

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

These regulations are administered by the Department of Labour.
1 r 1 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 Reprinted as at 1 April 2010 Pursuant to sections 244, 329, and 333 of the Injury Prevention, Re- habilitation, and Compensation Act 2001, His Excellency the Gov- ernor-General, acting on the advice and with the consent of the Ex- ecutive Council, makes the following regulations.
Contents Title Commencement Interpretation Earners’ levy and Earners’ Account Residual levy Maximum earnings on which levies payable Self-employed person: works more than 30 hours per week and earns less than specified amount Self-employed person: purchases weekly compensation Levies exclusive of GST Amount of levies exempt from payment Revocation and saving Page 2 2 2 3 4 4 4 5 5 5 Regulations Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Re- sidual Levy) Regulations 2009.
Commencement These regulations come into force on 1 April 2009.
Interpretation In these regulations,— Act means the Injury Prevention, Rehabilitation, and Com- pensation Act 2001 applicable tax year means the 2009–10 tax year or, as the case may be, a later tax year Earners’ Account Residual levy means the levy payable under section 219(2) of the Act Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 r 4 earners’ levy means the levy payable to fund the Earners’ Account under section 219(1) of the Act tax year has the same meaning as in section YA 1 of the In- come Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994.
4 (1) (2) Earners’ levy and Earners’ Account Residual levy The amount of earners’ levy payable for an applicable tax year is,— (a) for self-employed persons, except those described in paragraphs (b) and (c), $1.4320 per $100 of earnings derived, or treated as being derived, in the tax year that immediately precedes the applicable tax year: for self-employed persons to whom regulation 6 ap- plies, an amount calculated in accordance with regula- tion 6(2): for self-employed persons to whom regulation 7 ap- plies, an amount calculated in accordance with regula- tion 7(2): for other earners, $1.4320 per $100 of earnings for pay periods ending in the applicable tax year.
(b) (c) (d) The amount of Earners’ Account Residual levy payable for an applicable tax year is,— (a) for self-employed persons, except those described in paragraph (b), $0.0790 per $100 of earnings derived, or treated as being derived, in the tax year that immediately precedes the applicable tax year: for self-employed persons to whom regulation 6 ap- plies, an amount calculated in accordance with regula- tion 6(3): for other earners, $0.0790 per $100 of earnings for pay periods ending in the applicable tax year.
(b) (c) (3) (4) Subclauses (1) and (2) are subject to regulation 5.

These regulations do not prevent the combined earners’ levy and the Earners’ Account Residual levy payable by a person from being charged or otherwise presented as a single amount.
3 r 5 5 (1) (2) 6 (1) (2) Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 Reprinted as at 1 April 2010 Maximum earnings on which levies payable The maximum amount of earnings in a tax year on which a self-employed person must pay an earners’ levy and an Earn- ers’ Account Residual levy is $102,922.
The maximum amount of earnings in a tax year on which any other earner must pay an earners’ levy and an Earners’ Ac- count Residual levy is $106,473.

Self-employed person: works more than 30 hours per week and earns less than specified amount This regulation applies to a self-employed person who, in the tax year that immediately precedes the applicable tax year,— works for an average of more than 30 hours per week, (a) whether or not as an employee; and earns less than $23,400.
(b) The person must pay an earners’ levy calculated using the fol- lowing formula: $23,400 − earnings as an employee 100 × 1.4320 (3) The person must also pay an Earners’ Account Residual levy calculated using the following formula: $23,400 − earnings as an employee 100 × 0.0790 Earnings as an employee is the amount of the person’s earn- ings as an employee in the applicable tax year.
Self-employed person: purchases weekly compensation This regulation applies to a self-employed person who enters into an agreement with the Corporation under section 209 of the Act to purchase weekly compensation.
The person must pay an earners’ levy calculated using the fol- lowing formula: 1.4320 × 1.25 × a 100 where— (4) 7 (1) (2) 4 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 r 8 a is the agreed level of weekly compensation pur- chased by the self-employed person under sec- tion 209 of the Act adjusted to an annual figure.
8 9 Levies exclusive of GST The amounts of earners’ levies and Earners’ Account Residual levies payable under regulation 4 are exclusive of goods and services tax.

Amount of levies exempt from payment For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to a self-employed person for the purposes of the Act and that includes the earners’ levy and the Earners’ Account Residual levy is set at $40.
10 (1) Revocation and saving The Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 (SR 2008/40) are revoked.

(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy) Regulations 2008 continue to apply to the period starting on 1 April 2008 and ending on 31 March 2009 as if they had not been revoked.

Rebecca Kitteridge, Clerk of the Executive Council.

Issued under the authority of the Acts and Regulations Publication Act 1989.
Date of notification in Gazette: 26 February 2009.
5 Notes Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 Reprinted as at 1 April 2010 Contents 1 2 3 4 General Status of reprints How reprints are prepared Changes made under section 17C of the Acts and Regulations Publication Act 1989 List of amendments incorporated in this reprint (most recent first) General This is a reprint of the Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009.
The reprint incorporates all the amendments to the regulations as at 1 April 2010, as specified in the list of amendments at the end of these notes.

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

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

How reprints are prepared A number of editorial conventions are followed in the prep- aration of reprints.
For example, the enacting words are not included in Acts, and provisions that are repealed or revoked 5 Notes 1 2 3 6 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 Notes are omitted.
For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/ or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.
4 Changes made under section 17C of the Acts and Regulations Publication Act 1989 Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice.

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

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

To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legisla- tion reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.
In outline, the editorial changes made in reprints under the au- thority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint: • omission of unnecessary referential words (such as “of this section” and “of this Act”) typeface and type size (Times Roman, generally in 11.5 point) layout of provisions, including: • • indentation position of section headings (eg, the number and heading now appear above the section) format of definitions (eg, the defined term now appears in bold type, without quotation marks) format of dates (eg, a date formerly expressed as “the 1st day of January 1999” is now expressed as “1 January 1999”) 7 • • • • Notes Injury Prevention, Rehabilitation, and Compensation (Earners’ Levy and Earners’ Account Residual Levy) Regulations 2009 Reprinted as at 1 April 2010 • • • • • • • position of the date of assent (it now appears on the front page of each Act) punctuation (eg, colons are not used after definitions) Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly case and appearance of letters and words, including: • format of headings (eg, headings where each word formerly appeared with an initial cap- ital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter) small capital letters in section and subsection ref- erences are now capital letters • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accord- ingly running heads (the information that appears at the top of each page) format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chrono- logical).
List of amendments incorporated in this reprint (most recent first) Accident Compensation (Earners’ Levy) Regulations 2010 (SR 2010/72): regu- lation 10(1) Wellington, New Zealand: Published under the authority of the New Zealand Government—2010 5 12 8