Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698938428851.pdf (New Zealand)
2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Patsy Reddy, Governor-General Order in Council At Wellington this 20th day of February 2017 Present: The Right Hon Bill English presiding in Council These regulations are made under sections 167(4) and (5), 244, 329, and 333 of the Accident Compensation Act 2001— (a) (b) on the advice and with the consent of the Executive Council; and on the recommendation of the Minister for ACC made— (i) (ii) after having regard to the principles of financial responsibility under sec- tion 166A of that Act; and after complying with the consultation requirements of sections 330 and 331 of that Act.
Contents Title Commencement Part 1 Preliminary provisions Interpretation Schedules classify industries Periods to which levy relates Maximum earnings on which levy payable Page 3 3 3 4 4 4 1 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history Part 2 Work account levy Calculation of Work Account levy payable by employers and private domestic workers Calculation of Work Account levy payable by self-employed persons Work Account levy subject to adjustments Part 3 Persons purchasing compensation Application of this Part Corporation to determine compensation levy Base compensation levy Non-abatement part Self-employed person must pay either compensation levy or Work Account levy Part 4 Upward adjustments to Work Account levy based on employers’ safety management practices Auditors Upward adjustments Basis of upward adjustments Further audits after upward adjustment Application of upward adjustment to levy Administration of upward adjustments Part 5 Miscellaneous Collection of Work Account levy Interest rate on Work Account levy overpaid Levy exclusive of GST Amounts of levy exempt from payment Continuation of adjustments Revocation and savings Schedule 1 Classifications and Work Account levy rates from 1 April 2017 Schedule 2 Classifications and Work Account levy rates from 1 April 2018 Schedule 3 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Schedule 4 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2018 Part 1 r 3 58 1 2 Regulations Title These regulations are the Accident Compensation (Work Account Levies) Regulations 2017.
Commencement These regulations come into force on 1 April 2017.
Part 1 Preliminary provisions 3 Interpretation In these regulations, unless the context otherwise requires,— Act means the Accident Compensation Act 2001 chief executive means the chief executive of the Corporation classified means classified for the purpose of section 170 of the Act compensation levy means the levy payable by shareholder-employees and self-employed persons to purchase and maintain weekly compensation under sections 190 and 208 of the Act respectively, calculated by the Corporation under regulation 12 Corporation means the Accident Compensation Corporation continued by sec- tion 259 of the Act tax year has the same meaning as in section YA 1 of the Income Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994 upward adjustment means an upward adjustment to the Work Account levy payable by an employer upward audit, in relation to an employer, means an audit of the employer’s safety management practices conducted on the basis described in regulation 18 upward audit tool means an audit tool approved by the Minister under section 175(4) of the Act and specially designed for the purposes of section 180 of the Act Work Account levy means the levy payable by— (a) an employer under section 168 of the Act: 3 Part 1 r 4 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 (b) (c) a private domestic worker under section 168A of the Act: a self-employed person under section 168B of the Act.
4 (1) Schedules classify industries Schedules 1, 2, 3, and 4— (2) 5 (1) (2) (3) 6 (1) (a) (b) (c) list industries or risk classes (classification units); and assign a classification unit number to each item listed; and specify, as the case may be,— (i) (ii) the rate of the Work Account levy for each classification unit; or the compensation levy for each classification unit.

Rates of levy are expressed as dollars per $100 of earnings or, as the case may be, per $100 of agreed level of weekly compensation.
Periods to which levy relates The following periods are prescribed for the purposes of these regulations: (a) (b) the tax year commencing on 1 April 2017 and ending with the close of 31 March 2018; and the tax year commencing on 1 April 2018 and ending with the close of 31 March 2019; and (c) any tax year commencing on or after 1 April 2019.

Schedules 1 and 3 prescribe the Work Account levy and the compensation levy rates for the tax year commencing on 1 April 2017.
Schedules 2 and 4 prescribe the Work Account levy and the compensation levy rates for the tax year commencing on 1 April 2018 and any later tax year.
Maximum earnings on which levy payable The maximum amounts of earnings on which the Work Account levy is pay- able by an employer in respect of any 1 employee, or by a private domestic worker, are— (a) (b) $124,053 in the 2017/18 tax year; and $126,286 in the 2018/19 tax year or, if regulation 5(1)(c) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(c).
(2) The maximum amounts of self-employed earnings on which a Work Account levy or compensation levy is payable by a self-employed person, are— $122,063 in the 2017/18 tax year; and $124,053 in the 2018/19 tax year or, if regulation 5(1)(c) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(c).
(a) (b) 4 2017/19 7 (1) Accident Compensation (Work Account Levies) Regulations 2017 Part 2 r 8 Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history This regulation applies to a self-employed person who, in the 2016/17 tax year,— (a) worked for an average of more than 30 hours a week, whether or not as an employee; and (b) either— (i) (ii) earned less than $31,720; or cannot specify an amount of earnings as a self-employed person, because he or she did not have earnings as a self-employed person in that tax year.
(2) This regulation applies to a self-employed person who, in the 2017/18 tax year or, if regulation 5(1)(c) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(c),— (a) worked for an average of more than 30 hours a week, whether or not as an employee; and (b) either— (i) (ii) earned less than $32,760; or cannot specify an amount of earnings as a self-employed person, because he or she did not have earnings as a self-employed person in that tax year.
(3) The Work Account levy payable by the person must be calculated using the formula set out in regulation 9.
Part 2 Work account levy 8 Calculation of Work Account levy payable by employers and private domestic workers The Work Account levy payable by employers and private domestic workers is calculated using the following formula: (c ÷ 100) × d where— c is,— (a) in respect of an employer, the amount of earnings paid to the em- ployer’s employees in the tax year prescribed in regulation 5(1)(a), (b), or (c), whichever applies; or 5 Part 2 r 9 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 (b) in respect of a private domestic worker, the amount of earnings derived by the private domestic worker in the tax year prescribed in regulation 5(1)(a), (b), or (c), whichever applies d is the rate for the Work Account levy in Schedule 1 or Schedule 2 (as relevant) that applies to the classification unit in which the employer or private domestic worker is classified.
9 Calculation of Work Account levy payable by self-employed persons The Work Account levy payable by self-employed persons for a tax year (the applicable tax year) is calculated using the following formula: where— (c ÷ 100) × d c d is— (a) (b) (c) the amount of earnings derived by the self-employed person in the tax year immediately preceding the applicable tax year; or if regulation 7(1) applies, $31,720 minus the earnings received by the person as an employee during the tax year immediately pre- ceding the applicable tax year; or if regulation 7(2) applies, $32,760 minus the earnings received by the person as an employee during the tax year immediately pre- ceding the applicable tax year is the rate for the Work Account levy in Schedule 1 or Schedule 2 (as relevant) that applies to the classification unit in which the self-em- ployed person is classified.
10 Work Account levy subject to adjustments The Work Account levy payable by— (a) (b) an employer is subject to any upward adjustments under Part 4; and an employer, a self-employed person, or a private domestic worker is subject to any adjustments under Part 1 or 2 of the Accident Compensa- tion (Experience Rating) Regulations 2017.
Part 3 Persons purchasing compensation 11 Application of this Part This Part applies to— (a) a self-employed person who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 of the Act; and 6 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Part 3 r 14 (b) a shareholder-employee who purchases weekly compensation from, and enters into an agreement with, the Corporation under section 190 of the Act.
12 (1) (2) Corporation to determine compensation levy The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 3 or Schedule 4 (as relevant) for the classification unit in which the person is classified.
The Corporation must calculate the compensation levy payable by the person using the following formula: where— g + h g h is the amount of base compensation levy calculated according to regula- tion 13 is either— (a) the amount of the non-abatement part of the compensation levy calculated under regulation 14, if that regulation applies; or (b) zero, if regulation 14 does not apply.
(3) The compensation levy payable by a person under subclause (1) is subject to any adjustments under Part 1 of the Accident Compensation (Experience Rat- ing) Regulations 2017.
13 Base compensation levy The amount of base compensation levy payable by a person to whom this Part applies is calculated using the following formula: where— (j × k) ÷ 100 j k is the agreed level of compensation purchased by the person under sec- tion 208 of the Act, adjusted to an annual equivalent figure is the appropriate levy rate stated in Schedule 3 or Schedule 4 (as rele- vant).
14 (1) (2) Non-abatement part This regulation applies only to a person to whom this Part applies who purcha- ses weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compen- sation in circumstances set out in the agreement.
The amount of the non-abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formu- la: 7 Part 3 r 15 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 where— (j × p) ÷ 100 j p is the same amount as item j in the formula set out in regulation 13 is the appropriate non-abatement part rate stated in Schedule 3 or Sched- ule 4 (as relevant).
15 Self-employed person must pay either compensation levy or Work Account levy Nothing in these regulations limits or affects the obligation of a self-employed person to pay the Work Account levy for any period for which no agreement under section 208 of the Act has effect in relation to the person.
Part 4 Upward adjustments to Work Account levy based on employers’ safety management practices 16 Auditors (1) Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for the purpose.

(2) 17 (1) The chief executive must not approve a person to conduct audits of employers’ safety management practices for the purposes of these regulations unless satis- fied that the person has the qualifications and experience to undertake the audits.
Upward adjustments The Corporation must make an upward adjustment of 50% if an upward audit discloses that an employer’s safety management practices fail to meet the standard required by the upward audit tool approved for the purposes of this Part.

(2) An upward adjustment made by the Corporation under section 180(2) of the Act must be 50%.
(3) The following decisions are decisions of the Corporation: (a) (b) a decision under subclause (1) that an upward audit discloses that an em- ployer’s safety management practices fail to meet the standard required by the upward audit tool: a decision under section 180(2) of the Act to adjust an employer’s Work Account levy upward without the completion of an audit.
18 Basis of upward adjustments An upward adjustment is based on an audit of an employer’s safety manage- ment practices conducted— 8 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Part 4 r 21 (a) (b) (c) (d) at a worksite or worksites selected by the Corporation; and on a reasonable day or days determined by the Corporation; and by an auditor chosen by the Corporation; and in accordance with the upward audit tool.
19 (1) Further audits after upward adjustment If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the employer to be conducted in every later tax year until an upward audit discloses that the employer’s safety management practices meet the standard required by the upward audit tool.
(2) Each further upward audit must be completed on a reasonable day or days de- termined by the Corporation after considering— (3) 20 (1) (2) 21 (1) (a) (b) the seriousness of the risks faced by the employer’s employees; and how much time the employer reasonably needs to address problems with the employer’s safety management practices identified in the most recent upward audit.
The Corporation must not, under subclause (1), arrange for more than 1 upward audit of an employer’s safety management practices to be conducted in any tax year.
Application of upward adjustment to levy If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the Work Account levy payable by the employer— (a) (b) for that tax year; and for each following tax year in which— (i) an upward audit discloses that the employer’s safety management practices fail to meet the standard required by the upward audit tool; or (ii) no upward audit of the employer is conducted.
If in any tax year an audit under regulation 19 discloses that an employer’s safety management practices meet the standard required by the upward audit tool, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.
Administration of upward adjustments If in any tax year, after an employer has paid the Work Account levy for that tax year (including the applicable upward adjustment to that levy), a further up- ward audit under regulation 19 discloses that the employer’s safety manage- ment practices meet the standard required by the upward audit tool, the Corpor- ation— (a) must pay the amount of the upward adjustment to the employer— 9 Part 5 r 22 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 (i) (ii) if the employer so requests; and if, after the adjustment, the employer’s account is more than $100 in credit; or (b) must credit the amount of the adjustment to the employer’s account to be offset against payment of the Work Account levy for the next period.
(2) The Corporation may adjust the amount of monthly instalments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjustment under regulation 20.

Part 5 Miscellaneous 22 Collection of Work Account levy The Work Account levy for a tax year is payable in advance and may be collec- ted by the Corporation at any time on or after the commencement of that year.
23 Interest rate on Work Account levy overpaid The interest rate payable on amounts that are refundable to employers under section 173(2)(a) of the Act is 6% per year.

24 Levy exclusive of GST The amount of any levy derived by applying the appropriate levy rate set out in the relevant schedule, and making any adjustments under Part 4, is exclusive of any goods and services tax payable on that levy.
25 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, a private domestic worker, or a self-em- ployed person for the purposes of the Act and that includes the Work Account levy is set,— (a) (b) in the case of an employer or a private domestic worker, at $20; and in the case of a self-employed person, at $40.
Continuation of adjustments This regulation applies to an employer or a self-employed person if, in relation to that employer or self-employed person,— (a) (b) the Corporation has made an upward adjustment under the regulations revoked by regulation 27 or any corresponding revoked regulations made under the Act; and the relevant adjustment was in force immediately before the commence- ment of these regulations.
26 (1) 10 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Part 5 r 27 (2) An employer or a self-employed person in relation to whom the Corporation made an upward adjustment must be treated as if the Corporation had made the adjustment under Part 4 of these regulations.

27 (1) Revocation and savings The Accident Compensation (Work Account Levies) Regulations 2016 (LI 2016/27) are revoked.
(2) Despite subclause (1), the regulations specified in that subclause continue to apply with respect to the period commencing on 1 April 2016 and ending with the close of 31 March 2017 as if they had not been revoked.
11 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 Schedule 1 Classifications and Work Account levy rates from 1 April 2017 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 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 Part 101, 103, 104, 105, 106, or 115 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) Alpine and white water recreation activities 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 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 rr 4, 5, 8, 9 Levy rate per $100 of earnings $0.70 $0.09 $0.29 $0.28 $0.28 $0.14 $1.21 $0.83 $1.36 $0.48 $2.22 $1.03 $2.07 $2.07 $2.07 $0.46 $0.36 $0.46 $0.23 $2.58 $1.76 $1.31 $1.76 $1.21 $0.76 $0.76 $0.79 $1.06 $1.31 $0.17 $0.28 $0.96 $0.70 $0.96 $0.96 $0.13
 $0.13 Classification unit number 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Bakery product manufacturing (non-factory-based) Banking Basic chemical product manufacturing (not elsewhere classified) Basic inorganic chemical manufacturing Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classified) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) 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 (factory-based) Bricklaying services Brothel-keeping, 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 (factory-based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services (including on-hired hospitality staff) Cement and lime manufacturing Central banking Central government administration (not
 elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Childcare services Schedule 1 Levy rate per $100 of earnings $0.81 $0.13 $0.29 $0.17 $1.76 $0.49 $0.36 $0.82 $2.33 $1.97 $0.49 $1.06 $0.95 $1.54 $1.29 $0.27 $0.09 $0.78 $2.58 $0.47 $1.46 $2.26 $0.13 $0.19 $0.13 $0.56 $0.95 $0.19 $0.39 $0.27 $2.27 $0.51 $0.56 $1.26 $0.13 $0.16 $1.93 $0.69 $0.78 $0.70 $0.53 13 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning services and facilities management (not elsewhere classified) Cleaning-compound manufacturing Clothing and footwear repair 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 over 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community-based, multi-functional 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 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 pick-up 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) 2017/19 Levy rate per $100 of earnings $0.23 $0.49 $1.06 $1.26 $1.32 $0.38 $0.41 $0.27 $0.53 $0.33 $0.70 $1.24 $1.23 $1.23 $0.25 $0.83 $0.20 $0.47 $0.23 $0.41 $0.15 $0.20 $0.08 $1.26 $2.27 $0.70 $1.24 $2.26 $0.64 $1.76 $0.14 $1.13 $0.51 $0.38 $1.21 $0.34 $0.51 $0.19 $0.13 $1.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Cured meat and smallgoods manufacturing Customs and shipping agents and freight-forwarding services (no handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial intermediation (not elsewhere classified) Diet and weight-reduction centre operation Directory and mailing-list 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, electronic, and gas appliance retailing Electrical equipment manufacturing (not elsewhere classified) Electrical services (including telecommunication services within buildings) Electricity generation (not elsewhere classified) Electricity line-system operation 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 on-hired staff) Energy and services utilities operation (excluding construction, maintenance, and plant operation) 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 Schedule 1 Levy rate per $100 of earnings $1.75 $0.14 $0.53 $2.29 $1.06 $0.10 $1.97 $0.97 $0.10 $0.41 $0.13 $0.47 $0.09 $0.17 $1.88 $0.36 $0.96 $0.17 $0.36 $0.36 $0.41 $0.17 $0.41 $0.36 $0.86 $0.45 $0.97 $0.41 $0.36 $0.10 $0.21 $0.45 $0.17 $0.34 $0.29 $1.29 $0.82 $0.13 $0.13 $1.03 15 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Fire protection and other emergency services (except Police and ambulance services) Firewood, coal, and coke retailing Fish and seafood wholesaling 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 industry-specific 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 Free-to-air television broadcasting Freight-forwarding services and Customs and shipping agents (including handling of goods) Fresh meat, fish, and poultry retailing 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 Classification unit number 2017/19 Levy rate per $100 of earnings $1.03 $1.55 $1.06 $2.96 $2.96 $0.58 $0.79 $1.06 $0.34 $0.58 $0.42 $0.95 $0.53 $0.33 $0.16 $2.21 $3.30 $3.32 $0.45 $0.13 $0.99 $0.81 $1.06 $1.02 $0.81 $0.69 $0.47 $0.48 $0.75 $0.79 $0.30 $0.79 $2.26 $0.97 $0.13 $0.09 $1.26 $2.26 $1.24 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Goods and equipment rental and hiring (not elsewhere classified) Grain and sheep or grain and beef
 cattle farming Grain growing Grain mill product manufacturing Grain storage services 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 Horse racing activities—harness racing—drivers Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jockeys Horticultural contracting and labour supply services 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) In-store retail support services Interest group services (not elsewhere classified) Internet publishing and broadcasting Internet service providers and web-search portals Schedule 1 Levy rate per $100 of earnings $0.75 $2.34 $1.06 $1.75 $1.13 $1.06 $1.24 $0.69 $0.69 $0.47 $0.79 $0.62 $0.76 $0.23 $0.13 $1.53 $1.17 $0.12 $2.26 $0.75 $0.76 $2.59 $2.58 $2.58 $5.58 $5.58 $1.06 $0.52 $2.13 $0.41 $0.38 $3.30 $0.45 $0.70 $0.27 $0.17 $0.16 $1.23 $0.52 $0.19 $0.09 $0.25 17 Schedule 1 Accident Compensation (Work Account Levies)
 Regulations 2017 Classification unit number Classification unit Interurban and rural bus transport Investigation and security services Iron and steel casting 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 (on-hired staff—both office and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) Labour supply services (on-hired staff—office workers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material-handling 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 services and related consulting services Manchester and textile goods retailing (not elsewhere classified) Manufacturing (not elsewhere classified) 2017/19 Levy rate per $100 of earnings $1.01 $0.63 $1.18 $1.18 $1.24
 $1.18 $0.20 $0.15 $0.18 $0.48 $1.06 $0.53 $0.19 $1.00 $0.80 $1.36 $0.17 $1.59 $2.27 $1.19 $0.53 $1.66 $0.09 $0.13 $0.13 $0.58 $2.96 $0.27 $0.81 $1.97 $0.27 $1.71 $3.30 $0.30 $0.58 $1.36 $0.96 $0.09 $0.14 $0.79 $0.75 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat, poultry, and smallgoods wholesaling Meat processing 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) Modern Apprenticeship Co-ordinators employing apprentices Motion picture and video distribution Motion picture and video production and other motion picture and video activities (not elsewhere classified) 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 used-part wholesaling Motor vehicle manufacturing Motor vehicle new-part 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 new and used book retailing Newspaper publishing Non-depository financing Schedule 1 Levy rate per $100 of earnings $0.51 $0.10 $0.75 $0.63 $1.06 $2.63 $0.20 $1.31 $0.98 $0.58 $1.24 $1.35 $0.52 $0.70 $1.24 $1.31 $1.36 $1.24 $1.24 $0.98 $0.13 $0.51 $0.51 $0.51 $1.17 $1.36 $1.40 $1.04 $0.51 $1.04 $0.51 $0.30 $1.06 $0.51 $0.09 $0.53 $0.96 $1.12 $0.34 $0.09 $0.13 19 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Non-ferrous metal casting and forging Non-financial assets leasing and investment (including franchisors) Non-metallic mineral product manufacturing (not elsewhere classified) Non-residential building construction Non-residential property operators and developers (excluding construction) Non-store retailing Nursery production Nut, bolt, screw, and rivet manufacturing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling 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 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 point-of-sale) Petroleum refining and petroleum fuel manufacturing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Photographic, optical, and ophthalmic equipment manufacturing 2017/19 Levy rate per $100 of earnings $0.49 $0.27 $1.26 $2.00 $0.53 $0.41 $1.06 $0.49 $0.28 $2.21 $1.02 $0.17 $1.06 $0.45 $2.21 $0.09 $0.70 $0.29 $1.87 $0.51 $0.27 $0.51 $0.47 $0.18 $0.75 $0.23 $0.51 $0.51 $0.34 $0.47 $1.32 $0.38 $0.82 $1.24 $0.51 $0.27 $0.17 $0.27 $0.14 $0.14 $0.20 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit 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 operations Postal services Post-production and digital visual effects services Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing 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 Rail passenger transport Schedule 1 Levy rate per $100 of earnings $0.23 $1.97 $0.17 $1.26 $2.26 $0.48 $1.46 $0.60 $0.74 $0.74 $0.74 $1.23 $1.21 $0.17 $0.49 $1.20 $1.20 $1.75 $2.95 $1.29 $1.55 $0.95 $0.53 $0.25 $0.33 $0.33 $0.47 $0.20 $0.15 $0.14 $0.42 $0.52 $0.21 $0.09 $0.70 $0.51 $0.58 $0.13 $1.01 $1.01 21 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Railway rolling stock manufacturing and repair services Ready-mixed 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 commission-based buying or selling (or both) Retail postal services Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home
 or hospital facilities) Rigid and semi-rigid polymer product manufacturing Road and bridge construction 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 and beef cattle farming Sheep 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) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services 2017/19 Levy rate per $100 of earnings $1.36 $1.93 $0.24 $0.64 $0.21 $0.19 $0.41 $0.20 $2.01 $1.21 $0.53 $0.23 $0.41 $0.34 $1.21 $1.21 $0.74 $1.17 $2.34 $2.98 $2.58 $0.86 $0.64 $1.23 $0.19 $0.42 $1.75 $0.25 $0.97 $3.18 $2.33 $2.33 $1.35 $0.98 $1.24 $1.59 $1.00 $0.49 $0.11 $1.53 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Specialised design services (not elsewhere classified) Specialised food retailing (not elsewhere classified) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting Sport and physical recreation—community (not elsewhere classified) 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 Sport and physical recreation—professional rugby 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 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 Store-based retailing (not elsewhere classified) Structural metal product manufacturing (not elsewhere classified) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Supermarket and grocery stores Schedule 1 Levy rate per $100 of earnings $0.17 $0.81 $0.09 $0.25 $0.49 $0.34 $0.76 $0.76 $2.58 $1.88 $0.76 $0.76 $0.76 $5.58 $2.58 $1.88 $2.58 $5.58 $5.58 $5.58 $1.88 $0.76 $0.83 $0.76 $0.76 $0.76 $5.58 $1.29 $0.76 $0.98 $0.34 $1.18 $2.40 $1.06 $0.41 $1.96 $2.57 $1.96 $0.70 $0.13 $0.81 23 Schedule 1 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Surface coating and finishing Surveying and mapping services Synthetic resin and synthetic rubber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and other vehicle scheduling operations Taxi and road transport (not elsewhere classified) 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 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 and communications network construction and maintenance services Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing 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) Classification unit number 2017/19 Levy rate per $100 of earnings $1.29 $0.19 $0.82 $0.96 $0.56 $0.19 $1.01 $0.12 $0.15 $0.25 $0.63 $0.96 $0.27 $2.26 $1.71 $1.55 $0.41 $0.15 $0.75 $0.51 $0.51 $0.99 $1.04 $0.99 $0.14 $1.06 $0.63 $1.40 $1.01 $0.97 $1.06 $1.55 $0.38 $0.42 $0.34 $1.13 $1.53 $1.53 $1.53 $0.34 $1.23 2017/19 Accident Compensation (Work Account Levies)
 Regulations 2017 Classification unit number 37010 66290 28511 47990 47991 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Classification unit Water supply Water transport support services (not elsewhere classified) Whiteware appliance manufacturing Wholesaling (not elsewhere classified) Wholesaling—commission-based or excluding storage and handling of goods 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) Wooden furniture and upholstered seat manufacturing Wooden structural fittings and components manufacturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Schedule 1 Levy rate per $100 of earnings $0.97 $1.23 $0.36 $0.52 $0.22 $0.49 $0.25 $0.25 $1.71 $1.55 $0.75 $1.55 $1.66 $0.27 $1.12 25 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 Schedule 2 Classifications and Work Account levy rates from 1 April 2018 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 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 Part 101, 103, 104, 105, 106, or 115 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) Alpine and white water recreation activities 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 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 rr 4, 5, 8, 9 Levy rate per $100 of earnings $0.70 $0.07 $0.22 $0.28 $0.28 $0.14 $1.21 $0.83 $1.36 $0.48 $2.22 $1.03 $2.07 $2.07 $2.07 $0.46 $0.36 $0.46 $0.23 $2.58 $1.32 $1.31 $1.32 $1.21 $0.76 $0.76 $0.79 $1.06 $1.31 $0.17 $0.28 $0.96 $0.53 $0.96 $0.96 $0.10 $0.10 Classification unit number 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Bakery product manufacturing (non-factory-based) Banking Basic chemical product manufacturing (not elsewhere classified) Basic inorganic chemical manufacturing Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classified)
 Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) 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 (factory-based) Bricklaying services Brothel-keeping, 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 (factory-based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services (including on-hired hospitality staff) Cement and lime manufacturing Central banking Central government administration (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Childcare services Schedule 2 Levy rate per $100 of earnings $0.81 $0.10 $0.22 $0.17 $1.32 $0.49 $0.27 $0.82 $2.33 $1.97 $0.49 $1.06 $0.95 $1.54 $1.29 $0.27 $0.07 $0.78 $2.58 $0.47 $1.46 $2.26 $0.10 $0.19 $0.13 $0.56 $0.95 $0.17 $0.39 $0.27 $2.27 $0.51 $0.56 $1.26 $0.10 $0.12 $1.93 $0.69 $0.78 $0.70 $0.53 27 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick
 manufacturing Cleaning services and facilities management (not elsewhere classified) Cleaning-compound manufacturing Clothing and footwear repair 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 over 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community-based, multi-functional 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 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 pick-up 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) 2017/19 Levy rate per $100 of earnings $0.23 $0.49 $1.06 $1.26 $1.32 $0.38 $0.41 $0.27 $0.53 $0.33 $0.70 $1.24 $1.23 $1.23 $0.25 $0.83 $0.20 $0.47 $0.23 $0.41 $0.14 $0.20 $0.06 $1.26 $2.27 $0.70 $1.24 $2.26 $0.64 $1.32 $0.14 $1.13 $0.51 $0.38 $1.21 $0.34 $0.51 $0.17 $0.10 $1.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number
 Classification unit Cured meat and smallgoods manufacturing Customs and shipping agents and freight-forwarding services (no handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial intermediation (not elsewhere classified) Diet and weight-reduction centre operation Directory and mailing-list 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, electronic, and gas appliance retailing Electrical equipment manufacturing (not elsewhere classified) Electrical services (including telecommunication services within buildings) Electricity generation (not elsewhere classified) Electricity line-system operation 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 on-hired staff) Energy and services utilities operation (excluding construction, maintenance, and plant operation) 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
 Schedule 2 Levy rate per $100 of earnings $1.75 $0.14 $0.53 $2.29 $1.06 $0.08 $1.97 $0.97 $0.09 $0.41 $0.10 $0.47 $0.07 $0.17 $1.88 $0.36 $0.96 $0.17 $0.36 $0.36 $0.41 $0.14 $0.41 $0.36 $0.86 $0.34 $0.97 $0.41 $0.36 $0.08 $0.17 $0.34 $0.17 $0.34 $0.22 $1.29 $0.82 $0.10 $0.10 29 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit 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 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 industry-specific 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 Free-to-air television broadcasting Freight-forwarding services and Customs and shipping agents (including handling of goods) Fresh meat, fish, and poultry retailing 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 Classification unit number 42341
Glazing services Classification unit number 2017/19 Levy rate per $100 of earnings $1.03 $1.03 $1.55 $1.06 $2.96 $2.96 $0.58 $0.79 $1.06 $0.34 $0.58 $0.42 $0.95 $0.53 $0.33 $0.12 $2.21 $3.30 $3.32 $0.34 $0.13 $0.99 $0.81 $1.06 $1.02 $0.81 $0.69 $0.47 $0.48 $0.75 $0.79 $0.30 $0.79 $2.26 $0.97 $0.10 $0.08 $1.26 $2.26 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Gold ore mining Goods and equipment rental and hiring (not elsewhere classified) Grain and sheep or grain and beef cattle farming Grain growing Grain mill product manufacturing Grain storage services 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 Horse racing activities—harness racing—drivers Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing
 activities—thoroughbred racing—jockeys Horticultural contracting and labour supply services 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) In-store retail support services Interest group services (not elsewhere classified) Internet publishing and broadcasting Schedule 2 Levy rate per $100 of earnings $1.24 $0.75 $2.34 $1.06 $1.75 $1.13 $1.06 $1.24 $0.69 $0.69 $0.47 $0.79 $0.62 $0.76 $0.23 $0.10 $1.53 $1.17 $0.12 $2.26 $0.75 $0.76 $2.59 $2.58 $2.58 $5.58 $5.58 $1.06 $0.52 $2.13 $0.41 $0.38 $3.30 $0.34 $0.70 $0.27 $0.17 $0.12 $1.23 $0.52 $0.19 $0.07 31 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Internet service providers and web-search portals Interurban and rural bus transport Investigation and security services Iron and steel casting 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 (on-hired staff—both office and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) Labour supply services (on-hired staff—office
 workers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material-handling 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 services and related consulting services Manchester and textile goods retailing (not elsewhere classified) 2017/19 Levy rate per $100 of earnings $0.19 $1.01 $0.63 $1.18 $1.18 $1.24 $1.18 $0.20 $0.14 $0.14 $0.48 $1.06 $0.53 $0.19 $1.00 $0.80 $1.36 $0.17 $1.59 $2.27 $1.19 $0.53 $1.66 $0.07 $0.13 $0.10 $0.58 $2.96 $0.27 $0.81 $1.97 $0.21 $1.71 $3.30 $0.30 $0.58 $1.36 $0.96 $0.07 $0.14 $0.79 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Manufacturing (not elsewhere classified) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat, poultry, and smallgoods wholesaling Meat processing 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) Modern Apprenticeship Co-ordinators employing apprentices Motion picture and video distribution Motion picture and video production and other motion picture and video activities (not elsewhere classified) 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 used-part wholesaling Motor vehicle manufacturing Motor vehicle new-part 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 new and used book retailing Newspaper publishing Schedule 2 Levy rate per $100 of earnings $0.75 $0.51 $0.08 $0.75 $0.63 $1.06 $2.63 $0.20 $1.31 $0.98 $0.58 $1.24 $1.35 $0.52 $0.70 $1.24 $1.31 $1.36 $1.24 $1.24 $0.98 $0.13 $0.51 $0.51 $0.51 $1.17 $1.36 $1.40 $1.04 $0.51 $1.04 $0.51 $0.30 $1.06 $0.51 $0.07 $0.53 $0.83 $1.12 $0.34 $0.07 33 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Non-depository financing Non-ferrous metal casting and forging Non-financial assets leasing and investment (including
 franchisors) Non-metallic mineral product manufacturing (not elsewhere classified) Non-residential building construction Non-residential property operators and developers (excluding construction) Non-store retailing Nursery production Nut, bolt, screw, and rivet manufacturing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling 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 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 point-of-sale) Petroleum refining and petroleum fuel manufacturing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing 2017/19 Levy rate per $100 of earnings $0.10 $0.49 $0.24 $1.26 $2.00 $0.53 $0.41 $1.06 $0.49 $0.28 $2.21 $1.02 $0.17 $1.06 $0.34 $2.21 $0.08 $0.70 $0.22 $1.87 $0.51 $0.27 $0.51 $0.47 $0.14 $0.75 $0.23 $0.51 $0.51 $0.34 $0.47 $1.32 $0.38 $0.82 $1.24 $0.51 $0.27 $0.17 $0.27 $0.14 $0.14 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number 28310 86350 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 29110 29190
 21740 84100 84210 24120 24130 97000 28390 46120 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 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 operations Postal services Post-production and digital visual effects services Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing 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 2 Levy rate per $100 of earnings $0.20 $0.23 $1.97 $0.17 $1.26 $2.26 $0.48 $1.46 $0.60 $0.74 $0.74 $0.74 $1.23 $1.21 $0.17 $0.49 $1.20 $1.20 $1.75 $2.95 $1.29 $1.55 $0.95 $0.53 $0.25 $0.33 $0.33 $0.47 $0.20 $0.14 $0.14 $0.42 $0.52 $0.21 $0.07 $0.70 $0.51 $0.58 $0.13 $1.01 35 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number 62100 28230 26330 77200
unit number Classification unit Rail passenger transport Railway rolling stock manufacturing and repair services Ready-mixed 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 commission-based buying or selling (or both) Retail postal services Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi-rigid polymer product manufacturing Road and bridge construction 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 and beef cattle farming Sheep 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) Soft drink, cordial, and syrup manufacturing Software publishing 2017/19 Levy rate per $100 of earnings $1.01 $1.36 $1.93 $0.24 $0.64 $0.21 $0.19 $0.41 $0.20 $2.01 $1.21
 $0.53 $0.23 $0.41 $0.34 $1.21 $1.21 $0.74 $1.17 $2.34 $2.98 $2.58 $0.83 $0.64 $1.23 $0.15 $0.42 $1.75 $0.25 $0.97 $3.18 $2.33 $2.33 $1.35 $0.98 $1.24 $1.59 $1.00 $0.49 $0.09 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Solid waste collection services Specialised design services (not elsewhere classified) Specialised food retailing (not elsewhere classified) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting Sport and physical recreation—community (not elsewhere classified) 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 Sport and physical recreation—professional rugby 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 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 Store-based retailing (not elsewhere classified) Structural metal product manufacturing (not elsewhere classified) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Schedule 2 Levy rate per $100 of earnings $1.53 $0.17 $0.81 $0.08 $0.25 $0.49 $0.34 $0.76 $0.76 $2.58 $1.88 $0.76 $0.76 $0.76 $5.58 $2.58 $1.88 $2.58 $5.58 $5.58 $5.58 $1.88 $0.76 $0.76 $0.76 $0.76 $0.76 $5.58 $0.97 $0.76 $0.98 $0.34 $1.18 $2.40 $1.06 $0.41 $1.96 $2.57 $1.96 $0.70 $0.10 37 Schedule 2 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit 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 other vehicle scheduling operations Taxi and road transport (not elsewhere classified) 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 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 and communications network construction and maintenance services Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and
 medicinal product manufacturing 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 Classification unit number 2017/19 Levy rate per $100 of earnings $0.81 $1.29 $0.17 $0.82 $0.83 $0.56 $0.17 $1.01 $0.12 $0.14 $0.19 $0.54 $0.83 $0.27 $2.26 $1.71 $1.55 $0.41 $0.14 $0.75 $0.51 $0.51 $0.99 $1.04 $0.99 $0.14 $1.06 $0.54 $1.40 $1.01 $0.97 $1.06 $1.55 $0.38 $0.42 $0.34 $1.13 $1.53 $1.53 $1.53 $0.34 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number 63031 37010 66290 28511 47990 47991 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Classification unit Water passenger transport (river, lake, or harbour) Water supply Water transport support services (not elsewhere classified) Whiteware appliance manufacturing Wholesaling (not elsewhere classified) Wholesaling—commission-based or excluding storage and handling of goods 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) Wooden furniture and upholstered seat manufacturing Wooden structural fittings and components manufacturing Wool scouring Wool wholesaling Zoological and botanic gardens operation Schedule 2 Levy rate per $100 of earnings $1.23 $0.97 $1.23 $0.36 $0.52 $0.22 $0.49 $0.19 $0.19 $1.71 $1.55 $0.75 $1.55 $1.66 $0.27 $1.12 39 Schedule 3 Accident Compensation (Work Account
 Levies) Regulations 2017 2017/19 Schedule 3 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2017 rr 4, 5, 12–14 Non- abatement part rate per $100 of agreed level of weekly compensation $0.06 $0.04 $0.05 $0.04 Levy rate per $100 of agreed level of weekly compensation $0.88 $0.11 $0.37 $0.35 $0.35 $0.18 $1.53 $1.05 $1.72 $0.61 $2.80 $1.30 $2.61 $2.61 $2.61 $0.58 $0.45 $0.58 $0.29 $3.25 $2.22 $1.65 $2.22 $1.53 $0.96 $0.04 $0.04 $0.08 $0.07 $0.09 $0.05 $0.13 $0.08 $0.12 $0.12 $0.12 $0.05 $0.05 $0.05 $0.04 $0.14 $0.11 $0.09 $0.11 $0.08 $0.07 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 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 Part 101, 103, 104, 105, 106, or 115 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) Alpine and white water recreation activities Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services Amusement and other recreation activities (not elsewhere classified) Classification unit number 57100 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64050 64040 02130 64010 28240 66300 86390 93410 27210 27310 27220 86330 93400 40 2017/19 Accident Compensation (Work Account Levies) Regulations 2017
 Classification unit number Classification unit Amusement parks and centres operation Antique and used goods retailing Apple and pear growing 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 (non-factory- based) Banking Basic chemical product manufacturing (not elsewhere classified) Basic inorganic chemical manufacturing Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classified) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) 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 (factory-based) Bricklaying services Levy rate per $100 of agreed level of weekly compensation $0.96 $1.00 $1.34 $1.65 $0.21 $0.35 $1.21 $0.88 $1.21 $1.21 $0.16 $0.16 $1.02 $0.16 $0.37 $0.21 $2.22 $0.62 $0.46 $1.03 $2.94 $2.48 $0.62 $1.34 $1.20 $1.94 $1.63 $0.34 $0.11 $0.98 $3.25 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.07 $0.07 $0.08 $0.09 $0.04 $0.04 $0.07 $0.06 $0.07 $0.07 $0.04 $0.04 $0.07 $0.04 $0.05 $0.04 $0.11 $0.05 $0.04 $0.07 $0.13 $0.12 $0.05 $0.08 $0.07 $0.10 $0.09 $0.04 $0.04 $0.07 $0.14 41 Schedule 3 Accident Compensation
 (Work Account Levies) Regulations 2017 Classification unit Brothel-keeping, 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 (factory-based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services (including on-hired hospitality staff) Cement and lime manufacturing Central banking Central government administration (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Childcare services Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning services and facilities management (not elsewhere classified) Cleaning-compound manufacturing Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Levy rate per $100 of agreed level of weekly compensation $0.59 $1.84 $2.85 $0.16 $0.24 $0.16 $0.71 $1.20 $0.24 $0.49 $0.34 $2.86 $0.64 $0.71 $1.59 $0.16 $0.20 $2.43 $0.87 $0.98 $0.88 $0.67 $0.29 $0.62 $1.34 $1.59 $1.66 $0.48 $0.52 $0.34 $0.67 $0.42 $0.88 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.05 $0.10 $0.13 $0.04 $0.04 $0.04 $0.06 $0.07 $0.04 $0.05 $0.04 $0.13 $0.05 $0.06 $0.09 $0.04 $0.04 $0.12 $0.06 $0.07 $0.06 $0.06 $0.04 $0.05 $0.08
 $0.09 $0.09 $0.05 $0.05 $0.04 $0.06 $0.05 $0.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit 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 over 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community-based, multi-functional 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 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 pick-up 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 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.09 $0.09 Levy rate per $100 of agreed level of weekly compensation $1.56 $1.55 $1.55 $0.09 $0.32 $1.05 $0.25 $0.59 $0.29 $0.52 $0.19 $0.25 $0.10
 $1.59 $2.86 $0.88 $1.56 $2.85 $0.81 $2.22 $0.18 $1.43 $0.64 $0.48 $1.53 $0.43 $0.64 $0.24 $0.16 $1.34 $2.21 $0.04 $0.07 $0.04 $0.05 $0.04 $0.05 $0.04 $0.04 $0.04 $0.09 $0.13 $0.06 $0.09 $0.13 $0.06 $0.11 $0.04 $0.08 $0.05 $0.05 $0.08 $0.05 $0.05 $0.04 $0.04 $0.08 $0.11 43 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Customs and shipping agents and freight- forwarding services (no handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial intermediation (not elsewhere classified) Diet and weight-reduction centre operation Directory and mailing-list 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, electronic, and gas appliance retailing Electrical equipment manufacturing (not elsewhere classified) Electrical services (including telecommunication services within buildings) Electricity generation (not elsewhere classified) Electricity line-system operation Electronic equipment manufacturing (not elsewhere classified) Electronic (except domestic appliance) and precision equipment repair and maintenance Electronic information storage services Employment placement and recruitment services (no on-hired staff) Levy rate per $100 of agreed level of weekly compensation $0.18 $0.67 $2.89 $1.34 $0.13 $2.48 $1.22 $0.13 $0.52 $0.16 $0.59 $0.11 $0.21 $2.37 $0.45 $1.21 $0.21 $0.45 $0.45 $0.52 $0.22 $0.52 $0.45 $1.08 $0.57 $1.22 $0.45 $0.52 $0.13 $0.26 Classification unit number 66440 22210 01300 47130
unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.04 $0.06 $0.13 $0.08 $0.04 $0.12 $0.07 $0.04 $0.05 $0.04 $0.05 $0.04 $0.04 $0.11 $0.05 $0.07 $0.04 $0.05 $0.05 $0.05 $0.03 $0.05 $0.05 $0.07 $0.05 $0.07 $0.05 $0.05 $0.04 $0.04 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number 36103 78230 52350 25410 27690 25310 75110 73400 42341 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 Classification unit Energy and services utilities operation (excluding construction, maintenance, and plant operation) 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 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 industry-specific 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 Free-to-air television broadcasting Levy rate per
 $100 of agreed level of weekly compensation $0.57 $0.21 $0.43 $0.37 $1.63 $1.03 $0.16 $0.16 $1.30 $1.30 $1.95 $1.34 $3.73 $3.73 $0.73 $1.00 $1.34 $0.43 $0.73 $0.53 $1.20 $0.67 $0.42 $0.20 $2.79 $4.16 $4.19 $0.57 $0.16 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.05 $0.04 $0.05 $0.05 $0.09 $0.07 $0.04 $0.04 $0.08 $0.08 $0.10 $0.08 $0.16 $0.16 $0.06 $0.07 $0.08 $0.05 $0.06 $0.05 $0.07 $0.06 $0.05 $0.04 $0.13 $0.17 $0.17 $0.05 $0.04 45 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Freight-forwarding services and Customs and shipping agents (including handling of goods) Fresh meat, fish, and poultry retailing 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 and sheep or grain and beef cattle farming Grain growing Grain mill product manufacturing Grain storage services 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 Levy rate per $100 of agreed level of weekly compensation $1.25 $1.02 $1.34 $1.29 $1.02 $0.87 $0.59 $0.61 $0.95 $1.00 $0.38 $1.00 $2.85 $1.22 $0.16 $0.11 $1.59 $2.85 $1.56 $0.95 $2.95
 $1.34 $2.21 $1.43 $1.34 $1.56 $0.87 $0.87 $0.59 $1.00 $0.78 $0.96 $0.29 $0.16 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.08 $0.07 $0.08 $0.08 $0.07 $0.06 $0.05 $0.05 $0.06 $0.07 $0.05 $0.07 $0.13 $0.07 $0.04 $0.04 $0.09 $0.13 $0.09 $0.06 $0.13 $0.08 $0.11 $0.08 $0.08 $0.09 $0.06 $0.06 $0.05 $0.07 $0.06 $0.07 $0.04 $0.04 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit 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 Horse racing activities—harness racing— drivers Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing— jockeys Horticultural contracting and labour supply services 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) In-store retail support services 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 Levy rate per $100 of agreed level of weekly compensation $1.93 $1.48 $0.15 $2.85 $0.95 $0.96 $3.27 $3.25 $3.25 $7.04 $7.04 $1.34 $0.66 $2.69 $0.52 $0.48 $4.16 $0.57 $0.88 $0.34 $0.21 $0.20 $1.55 $0.66 $0.24 $0.11 $0.32 $1.27 $0.79 $1.49 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.10 $0.08 $0.04 $0.13 $0.06 $0.07 $0.14 $0.14 $0.14 $0.27 $0.27 $0.08 $0.06 $0.12 $0.05 $0.05 $0.17 $0.05 $0.06 $0.04 $0.04 $0.04 $0.09 $0.06 $0.04 $0.04 $0.04 $0.08 $0.06 $0.08 47 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.08 $0.09 $0.08 $0.04 $0.04 $0.04 $0.05 $0.08 $0.06 $0.04 $0.08 Levy rate per $100 of agreed level of weekly compensation $1.49 $1.56 $1.49 $0.25 $0.19 $0.23 $0.61 $1.34 $0.67 $0.24 $1.26 $1.01 $0.07 $1.72 $0.09 $0.21 $2.01 $2.86 $1.50 $0.67 $2.09 $0.11 $0.16 $0.16 $0.73 $3.73 $0.34 $1.02 $2.48 $0.34 $2.16 $4.16 $0.38 $0.73 $0.04 $0.10 $0.13 $0.08 $0.06 $0.10 $0.04 $0.04 $0.04 $0.06 $0.16 $0.04 $0.07 $0.12 $0.04 $0.11 $0.17 $0.05 $0.06 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 (on-hired staff—both office and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non- office work—including up to 30% office work) (not elsewhere classified) Labour supply services (on-hired staff—office workers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather
 and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material-handling 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 Classification unit number 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Machinery and equipment manufacturing (not elsewhere classified) Machinery and equipment repair and maintenance (not elsewhere classified) Magazine and other periodical publishing Management services and related consulting services Manchester and textile goods retailing (not elsewhere classified) Manufacturing (not elsewhere classified) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat, poultry, and smallgoods wholesaling Meat processing 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) Modern Apprenticeship Co-ordinators employing apprentices Motion picture and video distribution Motion picture and video production and other motion picture and video activities (not elsewhere classified) Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Levy rate per $100 of agreed level of weekly compensation $1.72 $1.21 $0.11 $0.18 $1.00 $0.95 $0.64 $0.13 $0.95 $0.79 $1.34 $3.32 $0.25 $1.65 $1.24 $0.73 $1.56 $1.70 $0.66 $0.88 $1.56 $1.65 $1.72 $1.56 $1.56 $1.24 $0.16 $0.64 $0.64 $0.64 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.09 $0.07 $0.04 $0.04 $0.07 $0.06 $0.05 $0.04 $0.06 $0.06 $0.08 $0.14 $0.04 $0.09 $0.07 $0.06 $0.09 $0.09 $0.06 $0.06 $0.09 $0.09 $0.09 $0.09 $0.09 $0.07 $0.04 $0.05 $0.05 $0.05 49 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used-part wholesaling Motor vehicle manufacturing Motor vehicle new-part 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 new and used book retailing Newspaper publishing Non-depository financing Non-ferrous metal casting and forging Non-financial assets leasing and investment (including franchisors) Non-metallic mineral product manufacturing (not elsewhere classified) Non-residential
 building construction Non-residential property operators and developers (excluding construction) Non-store retailing Nursery production Nut, bolt, screw, and rivet manufacturing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling electricity and electricity market operation Onshore aquaculture Optometry and optical dispensing Packaging services Levy rate per $100 of agreed level of weekly compensation $1.48 $1.72 $1.77 $1.31 $0.64 $1.31 $0.64 $0.38 $1.34 $0.64 $0.11 $0.67 $1.21 $1.41 $0.43 $0.11 $0.16 $0.62 $0.34 $1.59 $2.52 $0.67 $0.52 $1.34 $0.62 $0.35 $2.79 $1.29 $0.21 $1.34 $0.57 $2.79 $0.11 $0.88 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.08 $0.09 $0.09 $0.08 $0.05 $0.08 $0.05 $0.05 $0.08 $0.05 $0.04 $0.06 $0.07 $0.08 $0.05 $0.04 $0.04 $0.05 $0.04 $0.09 $0.12 $0.06 $0.05 $0.08 $0.05 $0.04 $0.13 $0.08 $0.04 $0.08 $0.05 $0.13 $0.04 $0.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Paint and coatings manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling 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 point-of-sale) Petroleum refining and petroleum fuel manufacturing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing 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 Levy rate per $100 of agreed level of weekly compensation $0.37 $2.36 $0.64 $0.34 $0.64 $0.59 $0.23 $0.95 $0.29 $0.64 $0.64 $0.43 $0.59 $1.66 $0.48 $1.03 $1.56 $0.64 $0.34 $0.21 $0.34 $0.18 $0.18 $0.25 $0.29 $2.48 $0.21 $1.59 $2.85 $0.61 $1.84 $0.76 $0.93 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.05 $0.11 $0.05 $0.04 $0.05 $0.05 $0.04 $0.06 $0.04 $0.05 $0.05 $0.05 $0.05 $0.09 $0.05 $0.07 $0.09 $0.05 $0.04 $0.04 $0.04 $0.04 $0.04 $0.04 $0.04 $0.12 $0.04 $0.09 $0.13 $0.05 $0.10 $0.06 $0.06 51 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Port and water transport terminal operations Postal services Post-production and digital visual effects services Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing 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 Rail passenger transport Railway rolling stock manufacturing and repair services Ready-mixed concrete manufacturing Real estate services Levy rate per $100 of agreed level of weekly compensation $0.93 $0.93 $1.55 $1.53 $0.21 $0.62 $1.51 $1.51 $2.21 $3.72 $1.63 $1.95 $1.20 $0.67 $0.32 $0.42 $0.42 $0.59 $0.25 $0.19 $0.18 $0.53 $0.66 $0.26 $0.11 $0.88 $0.64 $0.73 $0.16 $1.27 $1.27 $1.72 $2.43 $0.30 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.06 $0.06 $0.09 $0.08 $0.04 $0.05 $0.08 $0.08 $0.11 $0.16 $0.09 $0.10 $0.07 $0.06 $0.04 $0.05 $0.05 $0.05 $0.04 $0.04 $0.04 $0.05 $0.06 $0.04 $0.04 $0.06 $0.05 $0.06 $0.04 $0.08 $0.08 $0.09 $0.12 $0.04 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit 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 commission-based buying or selling (or both) Retail postal services Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi-rigid polymer product manufacturing Road and bridge construction 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 and beef cattle farming Sheep farming Sheet metal product manufacturing (except metal structural and container products) Levy rate per $100 of agreed level of weekly compensation $0.81 $0.26 $0.24 $0.52 $0.25 $2.54 $1.53 $0.67 $0.29 $0.52 $0.43 $1.53 $1.53 $0.93 $1.48 $2.95 $3.76 $3.25 $1.08 $0.81 $1.55 $0.24 $0.53 $2.21 $0.32 $1.22 $4.01 $2.94 $2.94 $1.70 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.06 $0.04 $0.04 $0.05 $0.04 $0.12 $0.08 $0.06 $0.04 $0.05 $0.05 $0.08 $0.08 $0.06 $0.08 $0.13 $0.16 $0.14 $0.07 $0.06 $0.09 $0.04 $0.05 $0.11 $0.04 $0.07 $0.17 $0.13 $0.13 $0.09 53 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit 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) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services Specialised design services (not elsewhere classified) Specialised food retailing (not elsewhere classified) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting
 Sport and physical recreation—community (not elsewhere classified) 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 Sport and physical recreation—professional rugby 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 Levy rate per $100 of agreed level of weekly compensation $1.24 $1.56 $2.01 $1.26 $0.62 $0.14 $1.93 $0.21 $1.02 $0.11 $0.32 $0.62 $0.43 $0.96 $0.96 $3.25 $2.37 $0.96 $0.96 $0.96 $7.04 $3.25 $2.37 $3.25 $7.04 $7.04 $7.04 $2.37 $0.96 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.07 $0.09 $0.10 $0.08 $0.05 $0.04 $0.10 $0.04 $0.07 $0.04 $0.04 $0.05 $0.05 $0.07 $0.07 $0.14 $0.11 $0.07 $0.07 $0.07 $0.27 $0.14 $0.11 $0.14 $0.27 $0.27 $0.27 $0.11 $0.07 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing 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 Store-based retailing (not elsewhere classified) 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 other vehicle scheduling operations Taxi and road transport (not elsewhere classified) 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 Timber resawing and dressing Levy rate per $100 of agreed level of weekly compensation $1.05 $0.96 $0.96 $0.96 $7.04 $1.63 $0.96 $1.24 $0.43 $1.49 $3.03 $1.34 $0.52 $2.47 $3.24 $2.47 $0.88 $0.16 $1.02 $1.63 $0.24 $1.03 $1.21 $0.71 $0.24 $1.27 $0.15 $0.19 $0.32 $0.79 $1.21 $0.34 $2.85 $2.16 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.07 $0.07 $0.07 $0.07 $0.27 $0.09 $0.07 $0.07 $0.05 $0.08 $0.14 $0.08 $0.05 $0.12 $0.14 $0.12 $0.06 $0.04 $0.07 $0.09 $0.04 $0.07 $0.07 $0.06 $0.04 $0.08 $0.04 $0.04 $0.04 $0.06 $0.07 $0.04 $0.13 $0.11 55 Schedule 3 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit 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 and communications network construction and maintenance services Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing 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 (not elsewhere classified) Levy rate per $100 of agreed level of weekly compensation $1.95 $0.52 $0.19 $0.95 $0.64 $0.64 $1.25 $1.31 $1.25 $0.18 $1.34 $0.79 $1.77 $1.27 $1.22 $1.34 $1.95 $0.48 $0.53 $0.43 $1.43 $1.93 $1.93 $1.93 $0.43 $1.55 $1.22 $1.55 $0.45 $0.66 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.10 $0.05 $0.04 $0.06 $0.05 $0.05 $0.08 $0.08 $0.08 $0.04 $0.08 $0.06 $0.09 $0.08 $0.07 $0.08 $0.10 $0.05 $0.05 $0.05 $0.08 $0.10 $0.10 $0.10 $0.05 $0.09 $0.07 $0.09 $0.05 $0.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number 47991 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Classification unit Wholesaling—commission-based or excluding storage and handling of goods 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) 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 agreed level of weekly compensation $0.28 $0.62 $0.32 $0.32 $2.16 $1.95 $0.95 $1.95 $2.09 $0.34 $1.41 Schedule 3 Non- abatement part rate per $100 of agreed level of weekly compensation $0.04 $0.05 $0.04 $0.04 $0.11 $0.10 $0.06 $0.10 $0.10 $0.04 $0.08 57 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 Schedule 4 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2018 rr 4, 5, 12–14 Non- abatement part rate per $100 of agreed level of weekly compensation $0.06 $0.04 $0.04 $0.04 Levy rate per $100 of agreed level of weekly compensation $0.88 $0.09 $0.28 $0.35 $0.35 $0.18 $1.53 $1.05 $1.72 $0.61 $2.80 $1.30 $2.61 $2.61 $2.61 $0.58 $0.45 $0.58 $0.29 $3.25 $1.67 $1.65 $1.67 $1.53 $0.96 $0.04 $0.04 $0.08 $0.07 $0.09 $0.05 $0.13 $0.08 $0.12 $0.12 $0.12 $0.05 $0.05 $0.05 $0.04 $0.14 $0.08 $0.09 $0.08 $0.08 $0.07 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 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 Part 101, 103, 104, 105, 106, or 115 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) Alpine and white water recreation activities Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services Amusement and other recreation activities (not elsewhere classified) Classification unit number 57100 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64050 64040 02130 64010 28240 66300 86390 93410 27210 27310 27220 86330 93400 58 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Amusement parks and centres operation Antique and used goods retailing Apple and pear growing 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 (non-factory- based) Banking Basic chemical product manufacturing (not elsewhere classified) Basic inorganic chemical manufacturing Basic non-ferrous metal manufacturing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classified) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) 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 (factory-based) Bricklaying services Levy rate per $100 of agreed level of weekly compensation $0.96 $1.00 $1.34 $1.65 $0.21 $0.35 $1.21 $0.67 $1.21 $1.21 $0.13 $0.13 $1.02 $0.13 $0.28 $0.21 $1.67 $0.62 $0.34 $1.03 $2.94 $2.48 $0.62 $1.34 $1.20 $1.94 $1.63 $0.34 $0.09 $0.98 $3.25 Schedule 4 Non- abatement part rate per $100 of agreed level of weekly compensation $0.07 $0.07 $0.08 $0.09 $0.04 $0.04 $0.07 $0.06 $0.07 $0.07 $0.04 $0.04 $0.07 $0.04 $0.04 $0.04 $0.08 $0.05 $0.04 $0.07 $0.13 $0.12 $0.05 $0.08 $0.07 $0.10 $0.09 $0.04 $0.04 $0.07 $0.14 59 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Brothel-keeping, 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 (factory-based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services (including on-hired hospitality staff) Cement and lime manufacturing Central banking Central government administration (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Childcare services Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning services and facilities management (not elsewhere classified) Cleaning-compound manufacturing Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Levy rate per $100 of agreed level
 of weekly compensation $0.59 $1.84 $2.85 $0.13 $0.24 $0.16 $0.71 $1.20 $0.21 $0.49 $0.34 $2.86 $0.64 $0.71 $1.59 $0.13 $0.15 $2.43 $0.87 $0.98 $0.88 $0.67 $0.29 $0.62 $1.34 $1.59 $1.66 $0.48 $0.52 $0.34 $0.67 $0.42 $0.88 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.05 $0.10 $0.13 $0.04 $0.04 $0.04 $0.06 $0.07 $0.04 $0.05 $0.04 $0.13 $0.05 $0.06 $0.09 $0.04 $0.04 $0.12 $0.06 $0.07 $0.06 $0.06 $0.04 $0.05 $0.08 $0.09 $0.09 $0.05 $0.05 $0.04 $0.06 $0.05 $0.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit 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 over 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community-based, multi-functional 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 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 pick-up 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 Schedule 4 Non- abatement part rate per $100 of agreed level of weekly compensation $0.09 $0.09 Levy rate per $100 of agreed level of weekly compensation $1.56 $1.55 $1.55 $0.09 $0.32 $1.05 $0.25 $0.59 $0.29 $0.52 $0.18 $0.25 $0.08 $1.59 $2.86 $0.88 $1.56 $2.85 $0.81 $1.67 $0.18 $1.43 $0.64 $0.48 $1.53 $0.43 $0.64 $0.21 $0.13 $1.34 $2.21 $0.04 $0.07 $0.04 $0.05 $0.04 $0.05 $0.04 $0.04 $0.04 $0.09 $0.13 $0.06 $0.09 $0.13 $0.06 $0.08 $0.04 $0.08 $0.05 $0.05 $0.08 $0.05 $0.05 $0.04 $0.04 $0.08 $0.11 61 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Customs and shipping agents and freight- forwarding services (no handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial intermediation (not elsewhere classified) Diet and weight-reduction centre operation Directory and mailing-list 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, electronic, and gas appliance retailing Electrical equipment manufacturing (not elsewhere classified) Electrical
 services (including telecommunication services within buildings) Electricity generation (not elsewhere classified) Electricity line-system operation 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 on-hired staff) Levy rate per $100 of agreed level of weekly compensation $0.18 $0.67 $2.89 $1.34 $0.10 $2.48 $1.22 $0.11 $0.52 $0.13 $0.59 $0.09 $0.21 $2.37 $0.45 $1.21 $0.21 $0.45 $0.45 $0.52 $0.18 $0.52 $0.45 $1.08 $0.43 $1.22 $0.52 $0.45 $0.10 $0.21 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.04 $0.06 $0.13 $0.08 $0.04 $0.12 $0.07 $0.04 $0.05 $0.04 $0.05 $0.04 $0.04 $0.11 $0.05 $0.07 $0.04 $0.05 $0.05 $0.05 $0.04 $0.05 $0.05 $0.07 $0.05 $0.07 $0.05 $0.05 $0.04 $0.04 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number 36103 78230 52350 25410 27690 25310 75110 73400 42341 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 Classification unit Energy and services utilities operation (excluding construction, maintenance, and plant operation) 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 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 industry-specific 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 Free-to-air television broadcasting Levy rate per $100 of agreed level of weekly compensation $0.43 $0.21 $0.43 $0.28 $1.63 $1.03 $0.13 $0.13 $1.30 $1.30 $1.95 $1.34 $3.73 $3.73 $0.73 $1.00 $1.34 $0.43 $0.73 $0.53 $1.20 $0.67 $0.42 $0.15 $2.79 $4.16 $4.19 $0.43 $0.16 Schedule 4 Non- abatement part rate per $100 of agreed level of weekly compensation $0.05 $0.04 $0.05 $0.04 $0.09 $0.07 $0.04 $0.04 $0.08 $0.08 $0.10 $0.08 $0.16 $0.16 $0.06 $0.07 $0.08 $0.05 $0.06 $0.05 $0.07 $0.06 $0.05 $0.04 $0.13 $0.17 $0.17 $0.05 $0.04 63 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Freight-forwarding services and Customs and shipping agents (including handling of goods) Fresh meat, fish, and poultry retailing 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 and sheep or grain and beef cattle farming Grain growing Grain mill product manufacturing Grain storage services 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 Levy rate per $100 of agreed level of weekly compensation $1.25 $1.02 $1.34 $1.29 $1.02 $0.87 $0.59 $0.61 $0.95 $1.00 $0.38 $1.00 $2.85 $1.22 $0.13 $0.10 $1.59 $2.85 $1.56 $0.95 $2.95 $1.34 $2.21 $1.43 $1.34 $1.56 $0.87 $0.87 $0.59 $1.00 $0.78 $0.96 $0.29 $0.13 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.08 $0.07 $0.08 $0.08 $0.07 $0.06 $0.05 $0.05 $0.06 $0.07 $0.05 $0.07 $0.13 $0.07 $0.04 $0.04 $0.09 $0.13 $0.09 $0.06 $0.13 $0.08 $0.11 $0.08 $0.08 $0.09 $0.06 $0.06 $0.05 $0.07 $0.06 $0.07 $0.04 $0.04 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit 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 Horse racing activities—harness racing—drivers Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing— jockeys Horticultural contracting and labour supply services 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) In-store retail support services 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 Iron and steel forging Iron ore mining Levy rate per $100 of agreed level of weekly compensation $1.93 $1.48 $0.15 $2.85 $0.95 $0.96 $3.27 $3.25 $3.25 $7.04 $7.04 $1.34 $0.66 $2.69 $0.52 $0.48 $4.16 $0.43 $0.88 $0.34 $0.21 $0.15 $1.55 $0.66 $0.24 $0.09 $0.24 $1.27 $0.79 $1.49 $1.49 $1.56 Schedule 4 Non- abatement part rate per $100 of agreed level of weekly compensation $0.10 $0.08 $0.04 $0.13 $0.06 $0.07 $0.14 $0.14 $0.14 $0.27 $0.27 $0.08 $0.06 $0.12 $0.05 $0.05 $0.17 $0.05 $0.06 $0.04 $0.04 $0.04 $0.09 $0.06 $0.04 $0.04 $0.04 $0.08 $0.06 $0.08 $0.08 $0.09 65 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.08 $0.04 $0.04 $0.04 $0.05 $0.08 $0.06 $0.04 $0.08 Levy rate per $100 of agreed level of weekly compensation $1.49 $0.25 $0.18 $0.18 $0.61 $1.34 $0.67 $0.24 $1.26 $1.01 $0.07 $1.72 $0.09 $0.21 $2.01 $2.86 $1.50 $0.67 $2.09 $0.09 $0.16 $0.13 $0.73 $3.73 $0.34 $1.02 $2.48 $0.26 $2.16 $4.16 $0.38 $0.73 $1.72 $0.04 $0.10 $0.13 $0.08 $0.06 $0.10 $0.04 $0.04 $0.04 $0.06 $0.16 $0.04 $0.07
 $0.12 $0.04 $0.11 $0.17 $0.05 $0.06 $0.09 Classification unit 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 (on-hired staff—both office and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non- office work—including up to 30% office work) (not elsewhere classified) Labour supply services (on-hired staff—office workers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material-handling 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) Classification unit number 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Machinery and equipment repair and maintenance (not elsewhere classified) Magazine and other periodical publishing Management services and related consulting services Manchester and textile goods retailing (not
 elsewhere classified) Manufacturing (not elsewhere classified) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat, poultry, and smallgoods wholesaling Meat processing 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) Modern Apprenticeship Co-ordinators employing apprentices Motion picture and video distribution Motion picture and video production and other motion picture and video activities (not elsewhere classified) Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Levy rate per $100 of agreed level of weekly compensation $1.21 $0.09 $0.18 $1.00 $0.95 $0.64 $0.10 $0.95 $0.79 $1.34 $3.32 $0.25 $1.65 $1.24 $0.73 $1.56 $1.70 $0.66 $0.88 $1.56 $1.65 $1.72 $1.56 $1.56 $1.24 $0.16 $0.64 $0.64 $0.64 $1.48 Schedule 4 Non- abatement part rate per $100 of agreed level of weekly compensation $0.07 $0.04 $0.04 $0.07 $0.06 $0.05 $0.04 $0.06 $0.06 $0.08 $0.14 $0.04 $0.09 $0.07 $0.06 $0.09 $0.09 $0.06 $0.06 $0.09 $0.09 $0.09 $0.09 $0.09 $0.07 $0.04 $0.05 $0.05 $0.05 $0.08 67 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used-part wholesaling Motor vehicle manufacturing Motor vehicle new-part 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 new and used book retailing Newspaper publishing Non-depository financing Non-ferrous metal casting and forging Non-financial assets leasing and investment (including franchisors) Non-metallic mineral product manufacturing (not elsewhere classified) Non-residential building construction Non-residential property operators and developers (excluding construction) Non-store retailing Nursery production Nut, bolt, screw, and rivet manufacturing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling electricity and electricity market operation Onshore aquaculture Optometry and optical dispensing Packaging services Paint and coatings manufacturing Levy rate per $100 of agreed level of weekly compensation $1.72 $1.77 $1.31 $0.64 $1.31 $0.64 $0.38 $1.34 $0.64 $0.09 $0.67 $1.05 $1.41 $0.43 $0.09 $0.13 $0.62 $0.30 $1.59 $2.52 $0.67 $0.52 $1.34 $0.62 $0.35 $2.79 $1.29 $0.21 $1.34 $0.43 $2.79 $0.10 $0.88 $0.28 Classification unit number 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.09 $0.09 $0.08 $0.05 $0.08 $0.05 $0.05 $0.08 $0.05 $0.04 $0.06 $0.07 $0.08 $0.05 $0.04 $0.04 $0.05 $0.04 $0.09 $0.12 $0.06 $0.05 $0.08 $0.05 $0.04 $0.13 $0.08 $0.04 $0.08 $0.05 $0.13 $0.04 $0.06 $0.04 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 25100 47960 52510 95220 28310 86350 01510 65010 26320 42410
 45391 42310 96310 25630 25650 Classification unit Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling 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 point-of-sale) Petroleum refining and petroleum fuel manufacturing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing 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 Levy rate per $100 of agreed level of weekly compensation $2.36 $0.64 $0.34 $0.64 $0.59 $0.18 $0.95 $0.29 $0.64 $0.64 $0.43 $0.59 $1.66 $0.48 $1.03 $1.56 $0.64 $0.34 $0.21 $0.34 $0.18 $0.18 $0.25 $0.29 $2.48 $0.21 $1.59 $2.85 $0.61 $1.84 $0.76 $0.93 $0.93 Schedule 4 Non- abatement part rate per $100 of agreed level of weekly compensation $0.11 $0.05 $0.04 $0.05 $0.05 $0.04 $0.06 $0.04 $0.05 $0.05 $0.05 $0.05 $0.09 $0.05 $0.07 $0.09 $0.05 $0.04 $0.04 $0.04 $0.04 $0.04 $0.04 $0.04 $0.12 $0.04 $0.09 $0.13 $0.05 $0.10 $0.06 $0.06 $0.06 69 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number 25661 66230 71110 91111 21795
unit number Classification unit Polymer product manufacturing (not elsewhere classified) Port and water transport terminal operations Postal services Post-production and digital visual effects services Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing 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 Rail passenger transport Railway rolling stock manufacturing and repair services Ready-mixed concrete manufacturing Real estate services Reconstituted wood product manufacturing Levy rate per $100 of agreed level of weekly compensation $0.93 $1.55 $1.53 $0.21 $0.62 $1.51 $1.51 $2.21 $3.72 $1.63 $1.95 $1.20 $0.67 $0.32 $0.42 $0.42 $0.59 $0.25 $0.18 $0.18 $0.53 $0.66 $0.26 $0.09 $0.88 $0.64 $0.73 $0.16 $1.27 $1.27 $1.72 $2.43 $0.30 $0.81 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.06 $0.09 $0.08 $0.04 $0.05 $0.08 $0.08 $0.11 $0.16 $0.09 $0.10 $0.07 $0.06 $0.04 $0.05 $0.05 $0.05 $0.04 $0.04 $0.04 $0.05 $0.06 $0.04 $0.04 $0.06 $0.05 $0.06
 $0.04 $0.08 $0.08 $0.09 $0.12 $0.04 $0.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit 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 commission-based buying or selling (or both) Retail postal services Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi-rigid polymer product manufacturing Road and bridge construction 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 and beef cattle farming Sheep farming Sheet metal product manufacturing (except metal structural and container products) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Levy rate per $100 of agreed level of weekly compensation $0.26 $0.24 $0.52 $0.25 $2.54 $1.53 $0.67 $0.29 $0.52 $0.43 $1.53 $1.53 $0.93 $1.48 $2.95 $3.76 $3.25 $1.05 $0.81 $1.55 $0.19 $0.53 $2.21 $0.32 $1.22 $4.01 $2.94 $2.94 $1.70 $1.24 Schedule 4 Non- abatement part rate per $100 of agreed level of weekly compensation $0.04 $0.04 $0.05 $0.04 $0.12
 $0.08 $0.06 $0.04 $0.05 $0.05 $0.08 $0.08 $0.06 $0.08 $0.13 $0.16 $0.14 $0.07 $0.06 $0.09 $0.04 $0.05 $0.11 $0.04 $0.07 $0.17 $0.13 $0.13 $0.09 $0.07 71 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Silver, lead, and zinc ore mining Site preparation services Social assistance services (not elsewhere classified) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services Specialised design services (not elsewhere classified) Specialised food retailing (not elsewhere classified) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting Sport and physical recreation—community (not elsewhere classified) 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 Sport and physical recreation—professional rugby 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 Levy rate per $100 of agreed level of weekly compensation $1.56 $2.01 $1.26 $0.62 $0.11 $1.93 $0.21 $1.02 $0.10 $0.32 $0.62 $0.43 $0.96 $0.96 $3.25 $2.37 $0.96 $0.96 $0.96 $7.04 $3.25 $2.37 $3.25 $7.04 $7.04 $7.04 $2.37 $0.96 $0.96 2017/19 Non- abatement part rate per $100 of
 agreed level of weekly compensation $0.09 $0.10 $0.08 $0.05 $0.04 $0.10 $0.04 $0.07 $0.04 $0.04 $0.05 $0.05 $0.07 $0.07 $0.14 $0.11 $0.07 $0.07 $0.07 $0.27 $0.14 $0.11 $0.14 $0.27 $0.27 $0.27 $0.11 $0.07 $0.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit number Classification unit Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing 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 Store-based retailing (not elsewhere classified) 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 other vehicle scheduling operations Taxi and road transport (not elsewhere classified) 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 Timber resawing and dressing Timber wholesaling Levy rate per $100 of agreed level of weekly compensation $0.96 $0.96 $0.96 $7.04 $1.23 $0.96 $1.24 $0.43 $1.49 $3.03 $1.34 $0.52 $2.47 $3.24 $2.47
 $0.88 $0.13 $1.02 $1.63 $0.21 $1.03 $1.05 $0.71 $0.21 $1.27 $0.15 $0.18 $0.24 $0.68 $1.05 $0.34 $2.85 $2.16 $1.95 Schedule 4 Non- abatement part rate per $100 of agreed level of weekly compensation $0.07 $0.07 $0.07 $0.27 $0.06 $0.07 $0.07 $0.05 $0.08 $0.14 $0.08 $0.05 $0.12 $0.14 $0.12 $0.06 $0.04 $0.07 $0.09 $0.04 $0.07 $0.07 $0.06 $0.04 $0.08 $0.04 $0.04 $0.04 $0.06 $0.07 $0.04 $0.13 $0.11 $0.10 73 Schedule 4 Accident Compensation (Work Account Levies) Regulations 2017 Classification unit 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 and communications network construction and maintenance services Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing 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 (not elsewhere classified) Levy rate per $100 of agreed level of weekly compensation $0.52 $0.18 $0.95 $0.64 $0.64 $1.25 $1.31 $1.25 $0.18 $1.34 $0.68 $1.77 $1.27 $1.22 $1.34 $1.95 $0.48 $0.53 $0.43 $1.43 $1.93 $1.93 $1.93 $0.43 $1.55 $1.22 $1.55 $0.45 $0.66 Classification unit number 52420 47930 29420 53130 46221 65090 28290 66190 66410
 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 63031 37010 66290 28511 47990 74 2017/19 Non- abatement part rate per $100 of agreed level of weekly compensation $0.05 $0.04 $0.06 $0.05 $0.05 $0.08 $0.08 $0.08 $0.04 $0.08 $0.06 $0.09 $0.08 $0.07 $0.08 $0.10 $0.05 $0.05 $0.05 $0.08 $0.10 $0.10 $0.10 $0.05 $0.09 $0.07 $0.09 $0.05 $0.06 2017/19 Accident Compensation (Work Account Levies) Regulations 2017 Explanatory note Classification unit number 47991 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Classification unit Wholesaling—commission-based or excluding storage and handling of goods 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) 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 agreed level of weekly compensation $0.28 Non- abatement part rate per $100 of agreed level of weekly compensation $0.04 $0.62 $0.24 $0.24 $2.16 $1.95 $0.95 $1.95 $2.09 $0.34 $1.41 $0.05 $0.04 $0.04 $0.11 $0.10 $0.06 $0.10 $0.10 $0.04 $0.08 Michael Webster, 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 2017, prescribe the levies pay- able to fund the Work Account for the period comprising— • • • the tax year commencing on 1 April 2017 and ending with the close of 31 March 2018; and the tax year commencing on 1 April 2018 and ending with the close of 31 March 2019; and any tax year commencing on or after 1 April 2019.
In the past, the rates of levies and classification of industries or risks used to be re- viewed and set every year.

These regulations discontinue that annual cycle and begin a biennial cycle of reviewing and setting rates of levies and classification of industries or risks that would apply for 2 years.

These regulations revoke and replace the Accident Compensation (Work Account Levies) Regulations 2016 (the 2016 regulations).
75 Explanatory note Accident Compensation (Work Account Levies) Regulations 2017 2017/19 The other main changes from the 2016 regulations are as follows: • • • • the maximum amount of earnings on which the Work Account levy is payable by an employer in respect of any 1 employee, or by a private domestic worker has increased from $122,063 to $124,053 in the 2017/18 tax year, and to $126,286 in the 2018/19 tax year: the maximum amount of self-employed earnings on which a Work Account levy or compensation levy is payable by a self-employed person has increased from $120,070 to $122,063 in the 2017/18 tax year, and to $124,053 in the 2018/19 tax year or for any tax year commencing on or after 1 April 2019: the specified amount of earnings for a self-employed person who earns less than the stated amount or who does not have an earnings history for the pur- poses of regulation 7(1)(b) has increased from $30,680 to $31,720, and for the purposes of regulation 7(2)(b) has increased from $30,680 to $32,760: Part 4 of the 2016 regulations (which related to downward adjustments to Work Account levy or compensation levy based on safety management practices) is not carried forward in these regulations.
This change follows the amendments made to the Accident Compensation Act 2001 (the Act) by the Accident Com- pensation Amendment Act 2015 (the Amendment Act).

The Amendment Act repeals section 175(1) and (2) of the Act (relating to downward adjustment of levies to be set by regulations) with effect on and from 1 April 2017.
The Amendment Act also inserted new sections 174A to 174F in the Act, which set out a process for downward adjustments based on workplace incentive pro- grammes developed by ACC and published by notice in the Gazette.

Regulatory impact statement The Ministry of Business, Innovation, and Employment produced a regulatory impact statement on 28 November 2016 to help inform the decisions taken by the Govern- ment relating to the contents of this instrument.
A copy of this regulatory impact statement can be found at— • • http://www.mbie.govt.nz/publications-research/publications/employment-and- skills/RIS%20ACC%20Levies%20for%202017-18%20and%202018-19.pdf/ view?searchterm=2017%2F18 http://www.treasury.govt.nz/publications/informationreleases/ris Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 23 February 2017.

These regulations are administered by the Ministry of Business, Innovation, and Employment.
Wellington, New Zealand: Published under the authority of the New Zealand Government—2017 76