Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698942401497.pdf (New Zealand)
2013/16 Accident Compensation (Experience Rating) Regulations 2013 Jerry Mateparae, Governor-General Order in Council At Wellington this 25th day of February 2013 Present: His Excellency the Governor-General in Council Pursuant to sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001, His Excellency the Governor- General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.
Contents Title Commencement About these regulations What regulations do Calculations underpinning regulations Tax year to which regulations apply Interpretation Terms used Page 3 3 3 3 4 5 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Meaning of industry peer group and non-industry peer group Part 1 Experience rating system: Qualifying class 1 levy payers Discount Loading No adjustment Applying grouping for this Part Part 2 Experience rating system: Qualifying class 2 levy payers Formula for calculating discount, loading, or no adjustment Discount, loading, or no adjustment Industry size modification Industry size modification: when result of calculation must be disregarded Experience rating modification Experience rating modification: when result of calculation must be disregarded Applying grouping for this Part Part 3 Powers needed to make system work Grouping levy payers Attributing information about earnings and claims Disregarding arrangements Using and disclosing information Collecting information Declaring adverse event Revocation and saving Schedule 1 Levy risk groups for applicable levy year Schedule 2 Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012 Schedule 3 Levy risk groups for experience period tax year 1 April 2010 to 31 March 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups for experience period tax year 1 April 2009 to 31 March 2010 r 4 95 1 2 3 (1) (2) (3) Regulations Title These regulations are the Accident Compensation (Experience Rating) Regulations 2013.
Commencement These regulations come into force on 1 April 2013.

About these regulations What regulations do These regulations provide an experience rating system.

The experience rating system applies to the section 167(4)(a) levy or the self-employed and shareholder-employee levy that the levy payer, ie, an employer, a private domestic worker, a self-employed person, or a shareholder-employee, must pay.
The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employer’s current or former employ- ees or the private domestic worker or the self-employed person or the shareholder-employee.

(4) An adjustment under the system is in addition to an upwards or downwards adjustment under section 175.
4 (1) (2) Calculations underpinning regulations The Corporation must make the calculations described in subclauses (3) to (6) to establish the facts to enable it to decide whether to make an adjustment (as described in regu- lation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be up or down.

The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.
3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 The Corporation must, when making calculations involving an employer who is not an accredited employer in the applicable levy year but was an accredited employer for some or all of the experience period,— (a) treat claims accepted by the employer when an ac- credited employer as claims accepted by the Corpor- ation; and treat weekly compensation paid by the employer when an accredited employer as weekly compensation paid by the Corporation; and treat qualifying costs of treatment paid by the employer when an accredited employer as qualifying costs of treatment paid by the Corporation.
(b) (c) The Corporation must calculate the number of qualifying claims in the experience period for which it has paid weekly compensation for the employer’s current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

For the qualifying claims described in subclause (4), the Cor- poration must calculate the total number of weekly compen- sation days in the claims activity period.
The Corporation must calculate the number of qualifying claims in the experience period involving the death of a current or former employee of the employer or the death of the private domestic worker or the self-employed person or the shareholder-employee.
For qualifying class 2 levy payers, the Corporation must calcu- late the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treat- ment.
Tax year to which regulations apply These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employees levies that are payable for the tax year starting on 1 April 2013 and ending on 31 March 2014. r 5 (3) (4) (5) (6) (7) 5 4 2013/16 Accident Compensation (Experience Rating) Regulations 2013 r 6 Terms used 6 Interpretation In these regulations, unless the context requires another mean- ing,— Act means the Accident Compensation Act 2001 applicable levy year means the 2013–14 levy year arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007 claims activity period means the period made up of— (a) (b) the experience period; and the 6 months that— (i) immediately follow the last year of the experi- ence period; and start on 1 April and end with the close of 30 Sep- tember (ii) Corporation means the Accident Compensation Corporation continued by section 259 experience period, for the levy year starting on 1 April 2013 and ending with the close of 31 March 2014, means the period consisting of— (a) the tax year starting on 1 April 2011 and ending with the close of 31 March 2012; and the tax year starting on 1 April 2010 and ending with the close of 31 March 2011; and the tax year starting on 1 April 2009 and ending with the close of 31 March 2010 (b) (c) experience rating modification means the result of applying regulations 15 and 16 industry peer group has the meaning given to it by regula- tion 7 industry size modification means the result of applying regu- lations 13 and 14 levy payer,— (a) in Part 1, means a qualifying class 1 levy payer in the applicable levy year: in Part 2, means a qualifying class 2 levy payer in the applicable levy year: in Part 3, means— (b) (c) 5 r 6 Accident Compensation (Experience Rating) Regulations 2013 2013/16 (i) (ii) (iii) an employer or a private domestic worker or a self-employed person who pays, or is liable to pay, a section 167(4)(a) levy; and a self-employed person or a shareholder-em- ployee who pays, or is liable
 to pay, a self-em- ployed and shareholder-employee levy; and an accredited employer levy risk group,— (a) for the applicable levy year, means a group that— (i) (ii) is described in the first column of Schedule 1; and consists of the classification units opposite it in the second column of that schedule: (b) (ii) for a tax year within the experience period for which a relevant matter is the levy risk group, means a group that— (i) is described in the first column of Schedule 2, 3, or 4 (whichever is applicable); and consists of the classification units opposite it in the second column of that schedule levy year means the period starting on 1 April and ending on 31 March liable earnings means the sum of the earnings of an em- ployer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year minimum liable earnings, in relation to the tax years that form part of the experience period for the applicable levy year, are as follows: (a) for the tax year starting on 1 April 2011 and ending with the close of 31 March 2012, $26,520: for the tax year starting on 1 April 2010 and ending with the close of 31 March 2011, $26,000: for the tax year starting on 1 April 2009 and ending with the close of 31 March 2010, $23,400 (b) (c) non-industry peer group has the meaning given to it by regu- lation 7 qualifying claim— (a) means a claim that— 6 2013/16 Accident Compensation (Experience Rating) Regulations 2013 r 6 (i) is made under section 48 for a work-related per- sonal injury suffered in the experience period (except for a work-related personal injury de- scribed in paragraph (b)); and is accepted by the Corporation; and (b) (ii) (ii) does not include a claim made for a work-related per- sonal injury suffered in the experience period that is— mental injury suffered by a person in the circum- (i) stances described in section 21; or personal injury caused by a work-related gradual
 process, disease, or infection that involves expos- ure to asbestos; or personal injury caused by a work-related gradual process, disease, or infection that results in hear- ing loss qualifying class 1 levy payer— (a) means an employer who,— (iii) (i) (ii) (iii) in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and in at least 1 of the tax years in the experi- ence period, paid, or was liable to pay, a sec- tion 167(4)(a) levy of less than $10,000; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: does not include an employer described in paragraph (a) who— (i) is included in a group made under regulation 18 that paid, or was liable to pay, in each tax year in the experience period, a section 167(4)(a) levy of $10,000 or more; or is an accredited employer: (ii) (b) (c) means a private domestic worker who,— (i) (ii) in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and 7 r 6 Accident Compensation (Experience Rating) Regulations 2013 2013/16 (iii) in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: (d) means a self-employed person who,— (i) (ii) in each tax year in the experience period, paid, or was liable to pay, either a section 167(4)(a) levy or a self-employed and shareholder-employee levy; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year: (e) means a shareholder-employee who,— (i) (ii) in each tax year in the experience period, paid, or was liable to pay, a self-employed and share- holder-employee levy; and in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the
 tax year qualifying class 2 levy payer— (a) means an employer or a private domestic worker who, in each tax year in the experience period,— (i) paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and had liable earnings greater than the minimum li- able earnings for the tax year: (ii) (b) does not include an employer described in paragraph (a) who is an accredited employer: (c) means a group made under regulation 18 that, in each tax year in the experience period,— (i) paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and had liable earnings greater than the minimum li- able earnings for the tax year; and for the purposes of the application of Part 2 to it, is treated as if any of the following who are in the group were not in it: (A) a self-employed person: (ii) (iii) 8 2013/16 Accident Compensation (Experience Rating) Regulations 2013 r 6 (B) (C) a shareholder-employee who paid, or was liable to pay, a self-employed and share- holder levy: an accredited employer qualifying costs of treatment— (a) means the costs of— (i) (ii) treatment described in clause 2 of Schedule 1 of the Act; and any ancillary services related to treatment de- scribed in clause 3(1) of Schedule 1 of the Act; and does not include the costs of public health acute services (b) section means a section of the Act section 167(4)(a) levy— (a) means the portion of a Work Account levy necessary to provide for the purposes referred to in section 167(4)(a): if a Work Account levy is adjusted under section 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted (b) self-employed and shareholder-employee levy— (a) means the levy payable by self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208: if the levy described in paragraph (a) is adjusted under section 175, means the amount of the levy before the levy is adjusted (b) tax year means
 the period starting on 1 April and ending on 31 March weekly compensation day means a day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim whole group— (a) means the group consisting of— (i) employers and private domestic workers and self-employed persons who paid, or were liable to pay, a section 167(4)(a) levy in any tax year in the experience period; and 9 r 7 Accident Compensation (Experience Rating) Regulations 2013 2013/16 (ii) self-employed persons and shareholder-employ- ees who paid, or were liable to pay, a self-em- ployed and shareholder-employee levy in any tax year in the experience period; and include an employer described in para- (b) does not graph (a)(i) who is an accredited employer Work Account levy means the levy payable by— (a) (b) (c) an employer under section 168: a private domestic worker under section 168A: a self-employed person under section 168B.
7 (1) (2) (3) Meaning of industry peer group and non-industry peer group Industry peer group means the applicable one of the follow- ing: (a) the medium industry peer group, as described in sub- clause (2): the large industry peer group, as described in subclause (3).

(b) The medium industry peer group consists of levy payers who— (a) (b) are in the same levy risk group; and each have average annual liable earnings of $2 million or less.
The large industry peer group consists of levy payers who— (a) (b) are in the same levy risk group; and each have average annual liable earnings greater than $2 million.

(4) Non-industry peer group means the applicable one of the following: (a) (b) the medium non-industry peer group, as described in subclause (5): the large non-industry peer group, as described in sub- clause (6).

The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.
(5) 10 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Part 1 r 10 (6) (7) The large non-industry peer group consists of levy payers who each have average annual liable earnings greater than $2 mil- lion.
For the purposes of subclauses (2), (3), (5), and (6), the Cor- poration must calculate the average annual liable earnings of a levy payer using the following formula: earnings 3 (8) In the formula in subclause (7), earnings means the total of the levy payer’s liable earnings in the experience period.
8 (1) (2) 9 (1) (2) Part 1 Experience rating system: Qualifying class 1 levy payers Discount This regulation applies if the number the Corporation calcu- lates under regulation 4(4) and (6) for the levy payer is zero.

The Corporation must apply a discount of 10% to the sec- tion 167(4)(a) levy or the self-employed and shareholder-em- ployee levy payable by the levy payer in the applicable levy year.
Loading This regulation applies if— (a) the number the Corporation calculates under regula- tion 4(5) for the levy payer is 71 or more; or the number the Corporation calculates under regula- tion 4(6) for the levy payer is 1 or more.

(b) The Corporation must apply a loading of 10% to the section 167(4)(a) levy or the self-employed and shareholder-em- ployee levy payable by the levy payer in the applicable levy year.
10 (1) No adjustment This regulation applies if— 11 Part 1 r 11 Accident Compensation (Experience Rating) Regulations 2013 2013/16 (a) (b) the number the Corporation calculates under regulation 4(5) for the levy payer is between 1 and 70 (inclusive); and the number the Corporation calculates under regulation 4(6) for the levy payer is zero.
The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
Applying grouping for this Part If the Corporation’s exercise of its grouping power in regula- tion 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must— disregard the group; and (a) apply this Part to each levy payer in the group; and (b) invoice each levy payer in the group individually.
(c) Part 2 Experience rating system: Qualifying class 2 levy payers Formula for calculating discount, loading, or no adjustment Discount, loading, or no adjustment To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,— (a) first, use the applicable one of the formulas in sub- clauses (2) and (3) or subclauses (4) to (6); and secondly, use the result of the formula as described in subclause (7), (8), or (9).
(b) Formula if levy payer in 1 levy risk group If the Corporation’s application of Schedules 1 to 4 results in a levy payer being in 1 levy risk group, the formula is— levy × adjustment In the formula in subclause (2),— (a) levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year: (2) 11 12 (1) (2) (3) 12 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 12 (4) (5) (6) (b) adjustment means the sum of the industry size modi- fication and the experience rating modification for the applicable levy risk group.
Formula if levy payer in 2 or more levy risk groups If the Corporation’s application of Schedules 1 to 4 results in a levy payer being in 2 or more levy risk groups, the formula is— total levy × weighted adjustment In the formula in subclause (4),— (a) total levy means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the applicable levy year according to each levy risk group that the levy payer is in: (b) weighted adjustment means the result of the following formula: total adjustments for experience period total levy for experience period In the formula in subclause (5)(b),— (a) total adjustments for experience period means the total reached by doing the following: (i) for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the experience period by the sum of the industry size modifica- tion and the experience rating modification; and adding up the results of the calculations in sub- paragraph (i): total levy for experience period means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the experience period according to each levy risk group that the levy payer is in.
(ii) (b) (7) Result of formula If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the sec- tion 167(4)(a) levy payable by the levy payer in the applicable levy year.

13 Part 2 r 13 Accident Compensation (Experience Rating) Regulations 2013 2013/16 the Corporation must If the result is a positive number, apply a loading equivalent to the positive number to the sec- tion 167(4)(a) levy payable by the levy payer in the applicable levy year.
If the result is zero, the Corporation must not apply a discount or a loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
Industry size modification The Corporation must calculate the industry size modification using the following formula: industry peers – levy peers levy peers × weighting In the formula in subclause (1),— (a) industry peers means the experience rate of the applic- able industry peer group calculated using the formula in subclauses (3) and (4): levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable in- dustry peer group calculated using the formula in sub- clauses (5) and (6): weighting means the weighting calculated using the formula in subclauses (7) and (8).
(b) (c) Industry peers The Corporation must calculate the experience rate of the ap- plicable industry peer group using the following formula: compensation days earnings In the formula in subclause (3),— (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: (8) (9) 13 (1) (2) (3) (4) 14 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 14 (5) (6) (7) (8) (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Levy peers The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applic- able industry peer group using the following formula: compensation days earnings In the formula in subclause (5),— (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
(b) Weighting The Corporation must calculate the weighting using the fol- lowing formula: industry peer group earnings risk group earnings In the formula in subclause (7),— (a) industry peer group earnings means the total of the liable earnings of the levy payers in the applicable in- dustry peer group in the experience period: risk group earnings means the total of the liable earn- ings of the whole group in the applicable levy risk group in the experience period.
(b) 14 (1) Industry size modification: when result of calculation must be disregarded If the industry size modification calculated using the formula in regulation 13 is greater than 0.15, the Corporation must dis- 15 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2013 2013/16 regard the result and treat the industry size modification as 0.15.
If the industry size modification calculated using the formula in regulation 13 is less than –0.15, the Corporation must disre- gard the result and treat the industry size modification as –0.15.
Experience rating modification The Corporation must calculate the experience rating modifi- cation using the following formula: [(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment In the formula in subclause (1),— (a) (b) (c) rehabilitation component means the rehabilitation component calculated using the formula in subclauses (4) to (11): risk management component means the risk manage- ment component calculated using the formula in sub- clauses (12) to (19): off-balance adjustment means the adjustment that is— required to ensure that the aggregate value of dis- (i) counts equals the aggregate value of loadings to be applied to section 167(4)(a) levies payable by levy payers in the applicable levy year; and applied as described in subclause (20).
(ii) Weighting for use in calculating rehabilitation component and risk management component For the weighting referred to in subclauses (5)(c) and (13)(c), the Corporation must either calculate it using the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows: (a) if the liable earnings of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of— liable earnings 5% × √ $2,000,000 (2) 15 (1) (2) (3) 16 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 15 (b) if the liable earnings of the levy payer in the experi- ence period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of— (c) (d) (e) (f) (g) 5% + {5% ×√ liable earnings − $2,000,000 $3,000,000} if the liable earnings of the levy payer in the experi- ence period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of— 10% + {5% ×√ liable earnings − $5,000,000 $5,000,000} if the liable earnings of the levy payer in the experi- ence period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of— 15% + {5% × √ $10,000,000} liable earnings − $10,000,000 if the liable earnings of the levy payer in the experi- ence period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of— 20% + {10% ×√ $30,000,000} liable earnings − $20,000,000 if the liable earnings of the levy payer in the experi- ence period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of— 30% + {10% ×√ $50,000,000} liable earnings − $50,000,000 if the liable earnings of the levy payer in the experi- ence period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of— 40% + {10% ×√ $100,000,000} liable earnings − $100,000,000 17 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2013 2013/16 (h) if the liable earnings of the levy payer in the experi- ence period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of— 50% + {50% ×√ $1,150,000,000} liable earnings − $200,000,000 if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
(i) Rehabilitation component The Corporation must calculate the rehabilitation component using the following formula: (payer’s rate – payers’ rate) payers’ rate × weighting In the formula in subclause (4),— (a) payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (6) and (7): payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (8) and (9): weighting means the weighting provided by subclause (3).
The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula: compensation days earnings In the formula in subclause (6),— (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: earnings means the total of the levy payer’s liable earn- ings in the experience period.
(b) (c) (b) (4) (5) (6) (7) 18 2013/16 (8) (9) Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 15 The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the follow- ing formula: compensation days earnings In the formula in subclause (8),— (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days: earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
(b) (10) (11) Rehabilitation component: when result of calculation must be disregarded If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.35, the Corporation must disregard the result and treat the component as 0.35.

If the rehabilitation component calculated using the formula in subclauses (4) to (9) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.
Risk management component (12) The Corporation must calculate the risk management compo- nent using the following formula: (payer’s rate – payers’ rate) payers’ rate × weighting (13) In the formula in subclause (12),— (a) payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (14) and (15): payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (16) and (17): weighting means the weighting provided by subclause (3).
(b) (c) 19 Part 2 r 15 Accident Compensation (Experience Rating) Regulations 2013 2013/16 (14) The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula: claims and deaths earnings (15) In the formula in subclause (14),— (a) claims and deaths means the sum of— (i) the number of the qualifying claims of the levy payer in the experience period for which the Cor- poration paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and the number of the qualifying claims of the levy payer in the experience period involving the death of a current or former employee of the employer or the death of the private domestic worker: (b) earnings means the total of the levy payer’s liable earn- ings in the experience period.
(16) The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the follow- ing formula: claims and deaths earnings In the formula in subclause (16),— (a) claims and deaths means the sum of— (i) the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period involving the death of a current or former employee of an employer or the death of a private domestic worker: (ii) (ii) (17) 20 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Part 2 r 17 (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Risk management component: when result of calculation must be disregarded If the risk management component calculated using the for- mula in subclauses (12) to (17) is greater than 0.35, the Cor- poration must disregard the result and treat the component as 0.35.

If the risk management component calculated using the for- mula in subclauses (12) to (17) is less than –0.35, the Cor- poration must disregard the result and treat the component as –0.35.
Off-balance adjustment (18) (19) (a) (20) The Corporation must apply the off-balance adjustment by,— first, calculating the off-balance adjustment for the ap- plicable non-industry peer group; and secondly, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted experience rating modifi- cation for the levy payer.
(b) 16 (1) (2) 17 Experience rating modification: when result of calculation must be disregarded If the experience rating modification calculated using the for- mula in regulation 15 is greater than 0.35, the Corporation must disregard the result and treat the experience rating modi- fication as 0.35.

If the experience rating modification calculated using the for- mula in regulation 15 is less than –0.35, the Corporation must disregard the result and treat the experience rating modifica- tion as –0.35.
Applying grouping for this Part If the Corporation’s exercise of its grouping power in regula- tion 18 makes a group that is a levy payer, the Corporation must— 21 Part 3 r 18 Accident Compensation (Experience Rating) Regulations 2013 2013/16 (a) (b) (c) apply this Part to the group to decide whether to make an adjustment as described in regulation 3(3) and, if it is to make an adjustment, whether the adjustment is to be up or down; and apply the decision to each levy payer in the group; and invoice each levy payer in the group individually.
Part 3 Powers needed to make system work Grouping levy payers This regulation applies to the situations of levy payers on 1 April and empowers the Corporation to group the levy payers for the applicable levy year starting on that date.

If levy payers are companies that are associated persons under section YB 2 of the Income Tax Act 2007, the Corporation may group the companies as 1 levy payer.
If levy payers are companies and persons other than companies that are associated persons under section YB 3 of the Income Tax Act 2007, the Corporation may group the companies and persons as 1 levy payer.

If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corpor- ation may group the trustees as 1 levy payer.
If levy payers are trustees of trusts and settlors of the trusts that are associated persons under section YB 8 of the Income Tax Act 2007, the Corporation may group the trustees and settlors as 1 levy payer.

If levy payers are partnerships and partners in the partnerships that are associated persons under section YB 12 of the Income Tax Act 2007, the Corporation may group the partnerships and partners as 1 levy payer.
If levy payers are persons who are associated persons under section YB 14 of the Income Tax Act 2007, the Corporation may group the persons as 1 levy payer.

In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sec- tions YB 4, YB 5, YB 6, YB 9, and YB 11 of the Income Tax Act 2007.
18 (1) (2) (3) (4) (5) (6) (7) (8) 22 2013/16 (9) (10) Accident Compensation (Experience Rating) Regulations 2013 Part 3 r 20 If a levy payer submits tax returns that cover the levy payer’s employees and the employees of another levy payer as if they were the levy payer’s employees, the Corporation may group the levy payers as 1 levy payer.
If the Corporation’s application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following: (a) which group has the greatest influence over the levy payer’s workplace safety; and (b) which group exerts the greatest management or other control over the levy payer’s workplace.
(11) The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.

19 (1) Attributing information about earnings and claims This regulation applies to information about a levy payer’s liable earnings and qualifying claims.

(2) When a levy payer transfers all or part of its business as a going concern, the Corporation must attribute the information to the transferee.
(3) When levy payers amalgamate, the Corporation must attribute the information to the amalgamated levy payer.

(4) When a levy payer ceases to carry out an activity for which all or part of the levy was paid, the Corporation must continue to attribute the information to the levy payer.

(5) When a levy payer leaves a group of levy payers, the Corpor- ation must attribute the information to the levy payer.
(6) When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.

This regulation does not apply if the transfer, amalgamation, or ceasing was effected before 1 April 2011.
(7) 20 (1) Disregarding arrangements The Corporation may disregard an arrangement made for the purpose, or that has the effect, of altering, directly or indirectly, 23 Part 3 r 21 Accident Compensation (Experience Rating) Regulations 2013 2013/16 the result of the application of regulations 8 to 17 to the levy payer.

The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding being placed in a group, or in a particular group, under regulation 18.
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.

Using and disclosing information This regulation applies to a levy payer who is an employer.
For the purposes of applying these regulations to the levy payer, the Corporation may use information it holds about a claim made by a current or former employee of the levy payer, whether the claim was made before the claimant became an employee or while the claimant was an employee.

The Corporation may disclose to the levy payer any informa- tion about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.
(b) (b) Collecting information The Corporation may require a levy payer to— (a) provide the information the Corporation needs to apply regulation 18 or 19 to the levy payer: confirm or deny the correctness of information that the Corporation holds about the levy payer and proposes to use to apply regulation 18 or 19 to the levy payer.

The Corporation may specify— (a) the form in which the levy payer must respond to the requirement: the period within which the levy payer must respond to the requirement.
If the levy payer does not respond to the requirement in the form and time specified, the Corporation may use the infor- mation it holds about the levy payer to apply the regulation to the levy payer.

(2) (3) 21 (1) (2) (3) 22 (1) (2) (3) 24 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 23 (1) (2) (3) 24 (1) Declaring adverse event The Minister may declare that an event is an adverse event for the purposes of these regulations.
The Minister must make the declaration by publishing a notice in the Gazette.

Part 1 or 2 applies to a qualifying claim resulting directly or indirectly from the adverse event only if the person whose levy is affected contributed materially to the injury for which the qualifying claim is made.

Revocation and saving The Accident Compensation (Experience Rating) Regulations 2011 (SR 2011/22) are revoked.
(2) Despite subclause (1), the Accident Compensation (Experi- ence Rating) Regulations 2011 continue to apply as if they had not been revoked to the following levy years: (a) the levy year starting on 1 April 2011 and ending on 31 March 2012: the levy year starting on 1 April 2012 and ending on 31 March 2013.
(b) (3) The Accident Compensation (Experience Rating—Canter- bury Adverse Event) Notice 2011 continues to apply for the purposes of these regulations and the Accident Compensation (Experience Rating) Regulations 2011.
Schedule 1 Levy risk groups for applicable levy year r 6 Levy risk groups Classification units 010 Fruit, vegetable, grain, plant and crop growing 01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 25 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere classified) 01191 Citrus fruit growing 01192 Berry fruit growing 01210 Grain growing 01690 Crop growing (not elsewhere classified) 01692 Mushroom growing 02195 Horticultural contracting and labour supply services 01410 Poultry farming (meat) 01420 Poultry farming (eggs) 012 Poultry farming 014 Other livestock farming 01510 Pig farming 01530 Deer farming 01590 Livestock farming (not else- where classified) 01593 Beekeeping 016 Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming 01230 Sheep and beef cattle farming 01240 Sheep farming 01250 Beef cattle farming 018 Dairy cattle farming 01300 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classi- fied) 03021 Forest product and moss gather- ing and processing 04210 Offshore aquaculture 04220 Onshore aquaculture 025 Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting 04120 Prawn fishing 04130 Fish trawling, seining, and net- ting (including processing on board) 26 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 04150 Line fishing (including process- ing on board) 04190 Fishing (not elsewhere classi- fied) 041 Forestry, hunting and trapping 02200 Hunting and trapping 03010 Forestry 03020 Logging 03030 Forestry support services (ex- cluding tree cutting and felling) 051 Shearing 02120 Shearing services 081 Exploration and mining 11010 Coal mining
 13110 Iron ore mining 13140 Gold ore mining 13150 Mineral sand mining 13170 Silver, lead, and zinc ore mining 13190 Metal ore mining (not elsewhere classified) 14110 Gravel and sand quarrying 14190 Construction material mining (not elsewhere classified) 14200 Mining and quarrying (not else- where classified) 15110 Petroleum and natural gas ex- ploration 15130 Mineral exploration 15200 Mining support services (not elsewhere classified) 21710 Sugar manufacturing 21720 Confectionery manufacturing 21795 Potato crisps and corn crisps manufacturing 78670 Packaging services 110 Sugar, confectionery and crisps manufacturing, and packaging 112 Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing 21210 Milk and cream processing 21220 Ice cream manufacturing 21290 Cheese and other dairy product manufacturing (not elsewhere classified) 27 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 113 Bread and baking ingredients 21520 Cereal, pasta, and baking-mix manufacturing manufacturing 21610 Bread manufacturing (fac- tory-based) 114 Food and animal feeds manufac- turing 21620 Cake and pastry manufacturing (factory-based) 21630 Biscuit manufacturing (factory- based) 21740 Prepared animal and bird feed manufacturing 21790 Food product manufacturing (not elsewhere classified) 21300 Fruit and vegetable processing 21400 Oil and fat manufacturing 21120 Poultry processing 21510 Grain mill product manufactur- ing 21730 Seafood processing (other than on board vessels) 21110 Meat processing 116 117 Fruit, vegetable, and oil process- ing Seafood, poultry and grain prod- uct manufacturing 119 Meat processing 121 Beverage and tobacco product 21810 Soft drink, cordial, and syrup manufacturing manufacturing 21820 Beer manufacturing 21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) 21840 Spirit manufacturing 21900 Cigarette and tobacco product manufacturing 131 Textile
 and rubber product manu- 22210 Cut and sewn textile product facturing manufacturing 22290 Textile finishing and textile prod- uct manufacturing (not else- where classified) 22390 Knitted product manufacturing 22420 Clothing manufacturing 22500 Footwear manufacturing 22620 Leather and leather substitute goods manufacturing 25510 Tyre manufacturing 28 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 133 Textile and textile product manu- facturing 22120 Synthetic textile manufacturing 22140 Natural textile manufacturing 25590 Natural rubber product manufac- turing 135 Skin and hide processing 22220 Textile floor covering manufac- turing 22230 Rope, cordage, and twine manu- facturing 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing 141 Wood products manufacturing 23210 Veneer and plywood manufac- and dealing turing 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere classified) 29190 Prefabricated wooden building manufacturing 45310 Timber wholesaling 52592 Firewood, coal, and coke retail- ing 23110 Log sawmilling 23120 Wood chipping 23130 Timber resawing and dressing 143 Timber processing 151 Paper and paper product manu- facturing 23310 Pulp, paper, manufacturing and paperboard 23330 Corrugated paperboard and paperboard container manufac- turing 23340 Paper bag and sack manufactur- ing 24110 Paper stationery manufacturing 153 Paper product and wood panel manufacturing 23220 Reconstituted wood manufacturing product 23390 Converted paper product manu- facturing (not elsewhere classi- fied) 23391 Sanitary paper product manufac- turing 161 Printing and associated services 24120 Printing 29 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic
 chemicals and chemical 24130 Printing support services 12000 Oil and gas extraction 25100 Petroleum refining and petrol- eum fuel manufacturing 25320 Industrial gas manufacturing 25350 Basic inorganic chemical manu- facturing 65010 Pipeline transport 25200 Petroleum and coal product manufacturing (not elsewhere classified) 25310 Fertiliser manufacturing 25330 Synthetic resin and synthetic rubber manufacturing 25360 Basic polymer manufacturing (not elsewhere classified) 25340 Basic organic chemical manu- products facturing 25410 Explosives manufacturing 25420 Paint and coatings manufactur- ing 25490 Basic chemical product manu- facturing (not elsewhere classi- fied) 25491 Adhesive manufacturing 183 Pharmaceutical product manufacturing and chemical 191 Plastic products 30 25430 Human pharmaceutical and medicinal product manufactur- ing 25431 Veterinary pharmaceutical and medicinal product manufactur- ing 25440 Pesticide manufacturing 25450 Cleaning compound manufactur- ing 25460 Cosmetic and toiletry prepar- ation manufacturing 25610 Rigid and semi-rigid polymer product manufacturing 25630 Polymer film and sheet packag- ing material manufacturing 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 201 Ceramic, glass and non-metallic products 203 Mineral products 25650 Polymer foam product manufac- turing 25661 Polymer product manufacturing (not elsewhere classified) 26100 Glass and glass product manu- facturing 26210 Clay brick manufacturing 26310 Cement and lime manufacturing 26320 Plaster and gypsum product manufacturing 26350 Concrete product manufacturing 26400 Non-metallic mineral product manufacturing (not elsewhere classified) 26290 Ceramic product manufacturing (not elsewhere classified) 26330 Ready-mixed concrete manufac- turing 211 Non-ferrous metals and products manufacturing 27210 Alumina production 27220 Aluminium smelting 27230 Copper, silver, lead, and zinc smelting and refining 27290
 Basic non-ferrous metal manu- facturing (not elsewhere classi- fied) 27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) 27330 Non-ferrous metal casting and forging 213 Iron and steel manufacturing 27110 Iron smelting and steel manufac- 220 Metal product manufacturing and trade training turing 27120 Iron and steel casting 27121 Iron and steel forging 27130 Steel pipe and tube manufactur- ing 27510 Metal container manufacturing (not elsewhere classified) 27620 Spring and wire product manu- facturing 31 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 222 Aluminium and metal products 27310 Aluminium rolling, drawing, and 84330 Modern Apprenticeship Co-or- dinators employing apprentices extruding 27420 Architectural aluminium product manufacturing 27630 Nut, bolt, screw, and rivet manu- facturing 45220 Metal and mineral wholesaling 224 Sheet metal products 27430 Metal roof and guttering manu- 226 Metal products group) (medium-risk facturing (except aluminium) 27590 Sheet metal product manufactur- ing (except metal structural and container products) 27640 Surface coating and finishing 27690 Fabricated metal product manu- facturing (not elsewhere classi- fied) 27692 Boiler, tank and other heavy- gauge metal container manufac- turing 29110 Prefabricated metal manufacturing building 228 Structural metal industries 27410 Structural steel fabricating 231 Aviation, electronic and elec- trical manufacturing 27490 Structural metal product manu- facturing (not elsewhere classi- fied) 28240 Aircraft manufacturing and re- pair services 28490 Electronic equipment manufac- turing (not elsewhere classified) 28510 Domestic appliance manufactur- ing (not elsewhere classified) 28511 Whiteware appliance manufac- turing 28520 Electric cable and wire manufac- turing 28540 Electric lighting equipment manufacturing 28590 Electrical equipment manufac- turing (not elsewhere classified) 32 2013/16 Accident
 Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 233 Automotive and transport manu- facturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manu- facturing (lower–medium risk group) 243 Machinery and equipment manu- facturing (medium-risk group) 28110 Motor vehicle manufacturing 28130 Automotive electrical compo- nents manufacturing 28190 Motor vehicle parts manufactur- ing (not elsewhere classified) 28290 Transport equipment manufac- turing (not elsewhere classified) 28210 Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) 28220 Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) 28630 Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) 28640 Machine tool and parts manufac- turing 28650 Lifting and material-handling equipment manufacturing 28660 Pump and compressor manufac- turing 28670 Fixed space heating, cooling, and ventilation equipment manu- facturing 29220 Metal furniture manufacturing 28120 Motor vehicle body and trailer manufacturing 28230 Railway rolling stock manufac- turing and repair services 28610 Agricultural machinery equipment manufacturing 28620 Mining and construction ma- chinery manufacturing 28690 Machinery and equipment manu- facturing (not elsewhere classi- fied) and 78621 Labour supply services (on-hired staff—non-office work—includ- ing less than 30% office work) 251 Manufacturing (low-risk group) 24300 Reproduction of recorded media 33 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 28310 Photographic, optical, and oph- thalmic equipment manufactur- ing 28320 Medical and surgical equipment and prosthetics manufacturing 28390 Professional and scientific equip- ment manufacturing (not else- where classified) 28410 Computer and electronic office equipment manufacturing 28420 Communications
 equipment manufacturing 29410 Jewellery and silverware manu- facturing 253 Furniture and other manufactur- ing 29210 Wooden furniture and uphol- stered seat manufacturing 29230 Mattress manufacturing 29290 Furniture manufacturing (not elsewhere classified) 29420 Toy, sporting, and recreational product manufacturing 29490 Manufacturing (not elsewhere classified) 261 Electricity generation and supply 36102 On-selling electricity and electri- 271 Non electricity utilities and net- work infrastructure city market operation 36103 Energy and services utilities op- eration (excluding construction, maintenance, and plant oper- ation) 36110 Fossil fuel electricity generation 36120 Hydroelectricity generation 36130 Electricity generation (not else- where classified) 36101 Electricity line-system operation 36200 Gas supply 37010 Water supply 37020 Sewerage and drainage services 41221 Utility network construction and maintenance services 291 Waste services 96340 Waste treatment and disposal ser- vices 34 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere classified) 301 Other building construction 41120 Residential building construc- tion (not elsewhere classified) 41130 Non-residential building con- struction 303 House construction 41110 House construction 311 Road and bridge construction 41210 Road and bridge construction 313 Heavy and civil engineering con- struction 41220 Heavy and civil engineering con- struction (not elsewhere classi- fied) 315 Land development services 41222 Land development and subdiv- 320 Agricultural, homeware goods wholesaling plumbing and 321 Electrical services 322 Heating, ventilation and alarm services 323 Plumbing and building comple- tion services 324 Painting and decorating services 326 Construction and building trade services ision 42100 Site
 preparation services 45190 Agricultural product wholesal- ing (not elsewhere classified) 45391 Plumbing goods wholesaling 47320 Furniture and floor coverings wholesaling 47390 Kitchenware wholesaling and diningware 42320 Electrical services telecommunication within buildings) (including services 42330 Air conditioning and heating ser- vices 42341 Fire and security alarm installa- tion services 42310 Plumbing services 42592 Building completion ser- vices—all trades subcontracted 42440 Painting and decorating services 42101 Hire of construction machinery and cranes with operator 42210 Concreting services 42342 Building installation services (not elsewhere classified) 42410 Plastering and ceiling services 35 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 42420 Carpentry services 42430 Tiling and carpeting services 42450 Glazing services 42510 Landscape construction services 42590 Construction services (not else- where classified) 95250 Gardening and turf management services 328 Structural trade services 42220 Bricklaying services 42230 Roofing services 42240 Structural steel erection services 45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) 46120 Professional and scientific goods wholesaling 46130 Computer and computer periph- erals wholesaling 46160 Telecommunication wholesaling goods 47920 Jewellery and watch wholesaling 47930 Toy and sporting goods whole- saling 47991 Wholesaling—commission- based or excluding storage and handling of goods 45120 Cereal grain wholesaling 47150 Fruit and vegetable wholesaling 47190 Grocery wholesaling (not else- where classified) 47191 Grocery wholesaling—multiple product ranges 46150 Electrical and electronic goods wholesaling (not elsewhere clas- sified) 46190 Food and other specialised in- dustrial machinery and equip- ment wholesaling 45390 Hardware goods wholesaling (not elsewhere classified) 331 Petroleum product and
 specialty wholesaling 333 Grocery and produce wholesal- ing 341 Electrical and electronic goods wholesaling 343 Specialised machinery equipment wholesaling and 345 Hardware goods wholesaling 36 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 351 Vehicle and machinery wholesal- 46110 Agricultural and construction ing 361 Fish, meats and dairy produce wholesaling machinery wholesaling 46220 Commercial vehicle wholesaling 47110 Meat, poultry, and smallgoods wholesaling 47130 Dairy produce wholesaling 47140 Fish and seafood wholesaling 371 Wholesale trade (low-risk group) 45111 Wool wholesaling 45230 Industrial and agricultural chem- ical product wholesaling 46210 Car wholesaling 47170 Liquor and tobacco product wholesaling 47210 Textile product wholesaling 47220 Clothing and footwear wholesal- ing 47940 Book and magazine wholesaling 47950 Paper product wholesaling 47960 Pharmaceutical and toiletry goods wholesaling 373 Other wholesaling 47990 Wholesaling (not elsewhere clas- 391 Car retailing 393 Motor trade wholesaling and re- tailing 395 Motor trade services sified) 53110 Car retailing (including associ- ated vehicle servicing) 46221 Trailer and motor vehicle whole- saling (not elsewhere classified) 46230 Motor vehicle new-part whole- saling 52450 Marine equipment retailing 53120 Motor cycle retailing (including associated vehicle servicing) 53130 Trailer and motor vehicle retail- ing (not elsewhere classified) 53140 Motor vehicle parts retailing 53210 Petroleum fuel retailing (includ- ing associated vehicle servicing) 46240 Motor vehicle dismantling and used-part wholesaling 53240 Tyre retailing 37 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 411 Food retailing 21640 Bakery product manufacturing (non-factory based) 51100 Supermarket and grocery stores 51210 Fresh meat, fish, and poultry re- tailing 51220 Fruit and vegetable
 retailing 51230 Liquor retailing 51290 Specialised food retailing (not elsewhere classified) 52510 Pharmaceutical, cosmetic, and toiletry goods retailing 95220 Photographic film processing 420 Pharmacies and associated retail- ing 422 Clothing and footwear retailing 52210 Clothing retailing 52220 Footwear retailing 424 Retail trade (low-risk group) 52350 Entertainment media retailing 52410 Sport and camping equipment re- tailing 52430 Newspaper and book retailing 52460 Stationery goods retailing 52540 Flower retailing 52550 Watch and jewellery retailing 52560 Personal accessories retailing (not elsewhere classified) 52591 Craft and gift retailing (not else- where classified) 71111 Retail postal services 95110 Video and other electronic media rental and hiring trade (low–medium-risk 52100 Department stores 52331 Houseware retailing 52340 Electrical, electronic, and gas ap- pliance retailing 52341 Computer and computer periph- erals retailing 52342 Electrical and electronic goods retailing (not elsewhere classi- fied) 52420 Toy and game retailing 426 Retail group) 38 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 428 Store and non-store retailing 52590 Store-based retailing (not else- where classified) 52595 Non-store retailing 52597 Retail commission-based buying or selling (or both) 52230 Manchester and textile goods re- tailing (not elsewhere classified) 52310 Furniture retailing 52320 Floor covering retailing 52330 Hardware and building supplies retailing 52520 Antique and used goods retailing 52530 Garden supplies retailing 441 Hospitality services 57100 Accommodation 451 Catering and meal services 51250 Takeaway food services 57200 Pubs, taverns, and bars 57400 Clubs (hospitality) 51270 Catering services 57300 Cafes and restaurants 461 Road passenger and rail transport 61210 Interurban and rural bus trans- port 61220 Urban bus transport 61230 Taxi and road transport (not else- where
 classified) 62000 Rail freight transport 62100 Rail passenger transport 463 Road freight transport 61100 Road freight transport 491 Air transport and support ser- vices 64010 Air transport under Civil Avi- ation Rules Part 121, 125, or 129 66300 Airport operations and air trans- port support services (not else- where classified) 493 Air operations (higher-risk 02130 Air operations under Civil Avi- group) ation Rules Part 137 64040 Air operations under Civil Avi- ation Rules Part 133 or 135 64050 Air operations under Civil Avi- ation Rules Parts 101, 103, 104, 105, 106, or 115 39 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 501 Water and scenic transport 63010 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) 63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) 63030 Inland water transport (except passenger-only) 63031 Water passenger transport (river, lake, or harbour) 66230 Port and water transport terminal operations 66290 Water transport support services (not elsewhere classified) 66500 Scenic and sightseeing transport (excluding aviation) 511 Postal and courier services 71110 Postal services 521 Travel, customs and shipping agency services 66410 Travel agency and tour arrange- ment services 71120 Courier pick-up and delivery ser- vices 66440 Customs and shipping agency services (excluding handling of goods) 523 Other transport and transport ser- 65090 Transport (not elsewhere classi- vices fied) 66190 Transport support services (not elsewhere classified) 66420 Freight forwarding services 525 Stevedoring 66210 Stevedoring services 531 Warehousing and storage 67010 Grain storage services 541 Publishing 24211 Newspaper publishing 67090 Warehousing and storage ser- vices (not elsewhere classified) 24221 Magazine and other periodical publishing 24230 Book publishing 24231
 Publishing (not elsewhere clas- sified) (except software, music, and Internet) 40 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 24232 Internet publishing and broad- casting 24233 Directory and mailing-list pub- lishing 24234 Music publishing 24235 Software publishing 581 Communications and informa- 71200 Wired telecommunications net- tion services work operation 621 Finance, insurance and statistical services 71210 Wireless telecommunications network operation (not else- where classified) 71230 Telecommunications services (not elsewhere classified) 71240 Internet service providers and web search portals 78310 Data processing and web-hosting services 78320 Electronic information storage services 92110 Information services (not else- where classified) 73100 Central banking 73210 Banking 73220 Building society operation 73230 Credit union operation 73290 Depository financial intermedia- tion (not elsewhere classified) 73300 Non-depository financing 73400 Financial asset investing 74110 Life insurance 74120 Superannuation funds 74210 Health insurance 74220 General insurance 75110 Financial asset broking services 75190 Auxiliary finance and investment services (not elsewhere classi- fied) 75200 Auxiliary insurance services 78530 Market research and statistical services 41 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 641 Financial and rental services 661 Transport and machinery rental services 671 Real estate services 673 Property development and oper- ation 691 Advertising and photographic services 77300 Non-financial leasing and investment (including fran- chisors) assets 77301 Holder investor farms and live- stock 77410 Passenger car and minibus rental and hiring 95190 Goods and equipment rental and hiring (not elsewhere classified) and transport equipment rental and hiring (not elsewhere classified) 77420 Motor vehicle 77430
 Heavy machinery and scaffold- ing rental and hiring 77200 Real estate services 77110 Residential property operators and developers (excluding con- struction) 77120 Non-residential property oper- ators and developers (excluding construction) 78510 Advertising services 95230 Professional photographic ser- vices 693 Design and engineering services 78210 Architectural services 695 697 78220 Surveying and mapping services 78230 Engineering design and engin- eering consulting services 78520 Specialised design services (not elsewhere classified) 78100 Scientific research services Scientific research services Scientific and veterinary services 78290 Scientific testing and analysis services 78291 Professional, scientific, and tech- nical services (not elsewhere classified) 86400 Veterinary services 701 Computer services 78340 Computer systems design and re- 720 Legal services lated services 78410 Legal services 721 Accounting services 78420 Accounting services 42 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 723 Management and consulting ser- 78550 Management advice and related vices consulting services 78560 Corporate head office manage- ment services 724 Business support services 61231 Taxi and other vehicle schedul- ing operations 78610 Employment placement and re- cruitment services (no on-hired staff) 78620 Labour supply services (on-hired staff—office workers only) 78630 Document preparation services 78691 Credit reporting and debt collec- tion services 78692 Call centre operation 84700 Educational support services 726 Administrative services 78540 Office administrative services 728 Labour supply services (medium-risk group) 78693 Administrative services (not elsewhere classified) 78622 Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) 751 Government administration 81110 Central government administra- tion (not elsewhere classified) 81300 Foreign
 government representa- tion 753 Local government, public order 81130 Local government administra- and regulatory services tion (not elsewhere classified) 96360 Public order and safety services (not elsewhere classified) 96400 Regulatory services (licensing and inspection) (not elsewhere classified) 755 Justice 81200 Justice 761 Defence 771 773 Police services Inspection, investigation and se- curity services 87292 Parole or probationary services 82000 Defence 96310 Police services 21111 Meat and food inspection ser- vices 43 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 775 Corrective services 96320 Correctional and detention ser- 78640 Investigation and security ser- vices 777 Fire and emergency services vices 96330 Fire protection and other emer- gency services (except police and ambulance services) 801 Primary and secondary education 84210 Primary education 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services 84220 Secondary education 84230 Combined primary and sec- ondary education 84240 Special-school education 84310 Higher education (undergraduate and postgraduate courses) 84320 Technical and vocational educa- tion and training 84400 Adult, community, and other education (not elsewhere classi- fied) 84600 Arts education 86110 Hospitals hospitals) (except psychiatric 86120 Psychiatric hospitals and psy- chiatric services (not elsewhere classified) 86132 Midwifery services 851 Medical and optical services 86210 General practice medical ser- vices 86220 Specialist medical services 86320 Optometry and optical dispens- ing 853 Dental services 86230 Dental services 855 Health and community services 86310 Pathology and diagnostic imag- ing services 86340 Community health centre oper- ation 86350 Physiotherapy services 86360 Chiropractic and osteopathic ser- vices 86390 Allied health services (not else- where classified) 44 2013/16 Accident Compensation
 (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 86391 Health care services (not else- where classified) 87222 Residential refuge operation 861 Preschool education and child care 84100 Preschool education 87100 Child care services 863 Medical and social support ser- 86131 Labour supply services (nursing, vices 865 Aged and residential care and ambulance services medical, and dental) 87290 Social assistance services (not elsewhere classified) 86130 Aged care residential services 86330 Ambulance services 87210 Retirement operation village (without rest home or hospital facilities) 87211 Retirement operation village (with rest home or hospital facil- ities) 87220 Residential care services (not elsewhere classified) 901 Entertainment broadcasting and 91120 Motion picture and video distri- distribution bution 91210 Radio broadcasting 91220 Free-to-air television broadcast- ing 91230 Cable and other subscription pro- gramming 92100 Libraries and archives 903 Entertainment and performing 91110 Motion picture and video pro- arts duction 91111 Post-production services and other motion picture and video activities (not elsewhere classi- fied) 91130 Motion picture exhibition 92410 Performing arts operation 92420 Creative artists, musicians, writ- ers, and performers 92510 Music and other sound recording activities (not elsewhere classi- fied) 92520 Performing arts venue operation 45 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 911 Sporting and recreational activ- ities (lower risk group) 93220 Casino operation 93111 Horse and dog racing administra- tion and track operation 93120 Sports and physical recreation venues, grounds, and facilities operation 93130 Health and fitness centres and gymnasia operation and physical recre- ation—community rugby league recre- physical and 93171 Sport 93184 Sport ation—softball or baseball 93186 Sport and physical recre- ation—swimming
 93187 Sport and physical recre- ation—tennis 93188 Sport physical and ation—water skiing and ation—community where classified) physical (not 93190 Sport recre- recre- else- 93192 Sport and physical recre- ation—boating or yachting 93193 Sport and physical recre- ation—cycling 93195 Sport and ation—golf and physical recre- physical recre- 93199 Sport ation—netball 93300 Amusement parks and centres operation 93400 Amusement and other recreation activities (not elsewhere classi- fied) 913 Recreational facilities operation 92310 Zoological and botanic gardens operation 92390 Nature reserve and conservation park operation 84500 Sports and physical recreation instruction 93112 Dog racing activities 93170 Sport and physical recre- ation—community rugby 915 Sporting and recreational activ- ities (medium-risk group) 46 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 1 Levy risk groups Classification units 93182 Sport physical and ation—snow skiing and physical recre- recre- 93185 Sport 917 Equine and sporting activities (medium–high-risk group) ation—squash or badminton 01520 Horse farming and horse agist- ment 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing—drivers 93174 Sport and physical recre- ation—community cricket 93194 Sport and physical recre- ation—professional cricket 93198 Sport and ation—motor racing physical recre- 919 Equine and sporting activities (high-risk group) 93410 Alpine and white water recre- ation activities 93110 Horse racing activities—thor- oughbred and other (not else- where classified) 93114 Horse racing activities—thor- oughbred racing—jockeys 93175 Sport physical and ation—professional elsewhere classified) and physical sport 93180 Sport ation—professional rugby 93181 Sport physical and ation—professional league recre- (not recre- recre- rugby 93196 Sporting and recreational equine activities (not elsewhere classi- fied) 93197 Sport physical recre- and ation—motor cycling
 921 Museums and gambling activ- ities 92200 Museum operation 93210 Lottery operation 93290 Gambling activities (not else- where classified) 47 Schedule 1 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 941 Repair and maintenance (low- risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and man- agement 52620 Clothing and footwear repair 52690 Repair and maintenance (not elsewhere classified) 78330 Electronic (except domestic ap- pliance) and precision equipment repair and maintenance 28680 Machinery and equipment repair and maintenance (not elsewhere classified) 52610 Domestic appliance repair and maintenance 53220 Automotive electrical services 53230 Automotive body, paint, and in- terior repair and maintenance 53290 Automotive repair and mainten- ance (not elsewhere classified) 78650 Pest control services (except agricultural and forestry) 78660 Cleaning services and facil- ities management (not elsewhere classified) 951 Business and community organ- 96100 Religious organisations and ser- isations vices 96210 Business and professional asso- ciation services 96220 Labour association services 96290 Interest group services (not else- where classified) 66110 Parking services 95240 Funeral, crematorium, and cemetery services 95260 Hairdressing and beauty services 95270 Diet and weight-reduction centre operation 95290 Personal services (not elsewhere classified) 95300 Brothel-keeping, massage par- lour and prostitution services 96291 Community-based, multi-func- tional activities (not elsewhere classified) 953 Personal and community activ- ities 48 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 955 Laundries and dry cleaners 95210 Laundry and dry-cleaning ser- vices 97000 Private households employing staff Schedule 2 Levy risk groups for experience period tax year 1 April 2011 to 31 March 2012 Classification units
 Levy risk groups r 6 010 Fruit, vegetable, grain, plant and crop growing 01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere classified) 01191 Citrus fruit growing 01192 Berry fruit growing 01210 Grain growing 01690 Crop growing (not elsewhere classified) 01692 Mushroom growing 01410 Poultry farming (meat) 01420 Poultry farming (eggs) 012 Poultry farming 014 Other livestock farming 01510 Pig farming 01530 Deer farming 01590 Livestock farming (not else- where classified) 01593 Beekeeping 016 Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming 49 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 01230 Sheep and beef cattle farming 01240 Sheep farming 01250 Beef cattle farming 018 Dairy cattle farming 01300 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classi- fied) 03021 Forest product and moss gather- ing and processing 04210 Offshore aquaculture 04220 Onshore aquaculture 025 Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting 04120 Prawn fishing 04130 Fish trawling, seining, and net- ting (including processing on board) 04150 Line fishing (including process- ing on board) 04190 Fishing (not elsewhere classi- fied) 041 Forestry, hunting and trapping 02200 Hunting and trapping 03010 Forestry 03020 Logging 03030 Forestry support services (ex- cluding tree cutting and felling) 051 Shearing 02120 Shearing services 081 Exploration and mining 11010 Coal mining 13110 Iron ore mining 13140 Gold ore mining 13150 Mineral sand mining 13170 Silver, lead, and zinc ore mining 13190 Metal ore mining (not elsewhere classified) 14110 Gravel and sand quarrying 14190
 Construction material mining (not elsewhere classified) 14200 Mining and quarrying (not else- where classified) 50 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 110 Sugar, confectionery and crisps manufacturing, and packaging 15110 Petroleum and natural gas ex- ploration 15130 Mineral exploration 15200 Mining support services (not elsewhere classified) 21710 Sugar manufacturing 21720 Confectionery manufacturing 21795 Potato crisps and corn crisps manufacturing 78670 Packaging services 112 Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing 21210 Milk and cream processing 21220 Ice cream manufacturing 21290 Cheese and other dairy product manufacturing (not elsewhere classified) 113 Bread and baking ingredients 21520 Cereal, pasta, and baking-mix manufacturing manufacturing 21610 Bread manufacturing (fac- tory-based) 114 Food and animal feeds manufac- turing 21620 Cake and pastry manufacturing (factory-based) 21630 Biscuit manufacturing (factory- based) 21740 Prepared animal and bird feed manufacturing 21790 Food product manufacturing (not elsewhere classified) 21300 Fruit and vegetable processing 21400 Oil and fat manufacturing 21120 Poultry processing 21510 Grain mill product manufactur- ing 21730 Seafood processing (other than on board vessels) 21110 Meat processing 116 117 Fruit, vegetable, and oil process- ing Seafood, poultry and grain prod- uct manufacturing 119 Meat processing 121 Beverage and tobacco product 21810 Soft drink, cordial, and syrup manufacturing manufacturing 21820 Beer manufacturing 51 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) 21840 Spirit manufacturing 21900 Cigarette and tobacco product manufacturing 131 Textile and rubber product manu- 22210 Cut and sewn textile product facturing
 manufacturing 22290 Textile finishing and textile prod- uct manufacturing (not else- where classified) 22390 Knitted product manufacturing 22420 Clothing manufacturing 22500 Footwear manufacturing 22620 Leather and leather substitute goods manufacturing 25510 Tyre manufacturing 25590 Natural rubber product manufac- turing 133 Textile and textile product manu- facturing 22120 Synthetic textile manufacturing 22140 Natural textile manufacturing 135 Skin and hide processing 22220 Textile floor covering manufac- turing 22230 Rope, cordage, and twine manu- facturing 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing 141 Wood products manufacturing 23210 Veneer and plywood manufac- and dealing turing 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere classified) 29190 Prefabricated wooden building manufacturing 45310 Timber wholesaling 52592 Firewood, coal, and coke retail- ing 143 Timber processing 23110 Log sawmilling 52 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 23120 Wood chipping 23130 Timber resawing and dressing 151 Paper and paper product manu- facturing 23310 Pulp, paper, manufacturing and paperboard 23330 Corrugated paperboard and paperboard container manufac- turing 23340 Paper bag and sack manufactur- ing 24110 Paper stationery manufacturing 153 Paper product and wood panel manufacturing 23220 Reconstituted wood manufacturing product 23390 Converted paper product manu- facturing (not elsewhere classi- fied) 23391 Sanitary paper product manufac- turing 161 Printing and associated services 24120 Printing 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical 24130 Printing support services 12000 Oil and gas extraction 25100 Petroleum refining and petrol- eum fuel manufacturing 25320 Industrial gas manufacturing 25350 Basic
 inorganic chemical manu- facturing 65010 Pipeline transport 25200 Petroleum and coal product manufacturing (not elsewhere classified) 25310 Fertiliser manufacturing 25330 Synthetic resin and synthetic rubber manufacturing 25360 Basic polymer manufacturing (not elsewhere classified) 25340 Basic organic chemical manu- products facturing 25410 Explosives manufacturing 25420 Paint and coatings manufactur- ing 53 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 25490 Basic chemical product manu- facturing (not elsewhere classi- fied) 25491 Adhesive manufacturing 183 Pharmaceutical product manufacturing and chemical 25430 Human pharmaceutical and medicinal product manufactur- ing 25431 Veterinary pharmaceutical and medicinal product manufactur- ing 25440 Pesticide manufacturing 25450 Cleaning compound manufactur- ing 25460 Cosmetic and toiletry prepar- ation manufacturing 25610 Rigid and semi-rigid polymer product manufacturing 25630 Polymer film and sheet packag- ing material manufacturing 25650 Polymer foam product manufac- turing 25661 Polymer product manufacturing (not elsewhere classified) 26100 Glass and glass product manu- 191 Plastic products 201 Ceramic, glass and non-metallic products facturing 26210 Clay brick manufacturing 26310 Cement and lime manufacturing 26320 Plaster and gypsum product manufacturing 26350 Concrete product manufacturing 26400 Non-metallic mineral product manufacturing (not elsewhere classified) 26290 Ceramic product manufacturing (not elsewhere classified) 26330 Ready-mixed concrete manufac- turing 203 Mineral products 211 Non-ferrous metals and products manufacturing 27210 Alumina production 27220 Aluminium smelting 27230 Copper, silver, lead, and zinc smelting and refining 54 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 27290 Basic non-ferrous metal manu- facturing (not elsewhere classi- fied) 27320
 Basic non-ferrous metal product manufacturing (not elsewhere classified) 27330 Non-ferrous metal casting and forging 213 Iron and steel manufacturing 27110 Iron smelting and steel manufac- 220 Metal product manufacturing and trade training turing 27120 Iron and steel casting 27121 Iron and steel forging 27130 Steel pipe and tube manufactur- ing 27510 Metal container manufacturing (not elsewhere classified) 27620 Spring and wire product manu- facturing 84330 Modern Apprenticeship Co-or- dinators employing apprentices 222 Aluminium and metal products 27310 Aluminium rolling, drawing, and extruding 27420 Architectural aluminium product manufacturing 27630 Nut, bolt, screw, and rivet manu- facturing 45220 Metal and mineral wholesaling 224 Sheet metal products 27430 Metal roof and guttering manu- 226 Metal products group) (medium-risk facturing (except aluminium) 27590 Sheet metal product manufactur- ing (except metal structural and container products) 27640 Surface coating and finishing 27690 Fabricated metal product manu- facturing (not elsewhere classi- fied) 27692 Boiler, tank, and other heavy- gauge metal container manufac- turing 29110 Prefabricated metal manufacturing building 228 Structural metal industries 27410 Structural steel fabricating 55 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 27490 Structural metal product manu- facturing (not elsewhere classi- fied) 231 Aviation, electronic, and elec- 28240 Aircraft manufacturing and re- trical manufacturing pair services 28490 Electronic equipment manufac- turing (not elsewhere classified) 28510 Domestic appliance manufactur- ing (not elsewhere classified) 28511 Whiteware appliance manufac- turing 28540 Electric lighting equipment manufacturing 28590 Electrical equipment manufac- turing (not elsewhere classified) 28110 Motor vehicle manufacturing 28130 Automotive electrical compo- nents manufacturing 28190 Motor vehicle parts manufactur- ing (not
 elsewhere classified) 28290 Transport equipment manufac- turing (not elsewhere classified) 28210 Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) 28220 Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) 28520 Electric cable and wire manufac- turing 28630 Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) 28640 Machine tool and parts manufac- turing 28650 Lifting and material-handling equipment manufacturing 28660 Pump and compressor manufac- turing 28670 Fixed space heating, cooling, and ventilation equipment manu- facturing 233 Automotive and transport manu- facturing 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manu- facturing (lower–medium risk group) 56 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 243 Machinery and equipment manu- 28120 Motor vehicle body and trailer facturing (medium-risk group) manufacturing 251 Manufacturing (low-risk group) 28230 Railway rolling stock manufac- turing and repair services 28610 Agricultural machinery equipment manufacturing 28620 Mining and construction ma- chinery manufacturing 28690 Machinery and equipment manu- facturing (not elsewhere classi- fied) and 29220 Metal furniture manufacturing 78621 Labour supply services (on-hired staff—non-office work—includ- ing up to 30% office work) 24300 Reproduction of recorded media 28310 Photographic, optical, and oph- thalmic equipment manufactur- ing 28320 Medical and surgical equipment and prosthetics manufacturing 28390 Professional and scientific equip- ment manufacturing (not else- where classified) 28410 Computer and electronic office equipment manufacturing 28420 Communications equipment manufacturing 29410 Jewellery and silverware manu- facturing 253 Furniture and other manufactur- ing 29210 Wooden furniture and uphol- stered seat manufacturing 29230 Mattress manufacturing
 29290 Furniture manufacturing (not elsewhere classified) 29420 Toy, sporting, and recreational product manufacturing 29490 Manufacturing (not elsewhere classified) 261 Electricity generation and supply 36102 On-selling electricity and electri- city market operation 57 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 271 Non electricity utilities and net- work infrastructure 36103 Energy and services utilities op- eration (excluding construction, maintenance, and plant oper- ation) 36110 Fossil fuel electricity generation 36120 Hydroelectricity generation 36130 Electricity generation (not else- where classified) 36101 Electricity line-system operation 36200 Gas supply 37010 Water supply 37020 Sewerage and drainage services 41221 Utility network construction and maintenance services 291 Waste services 96340 Waste treatment and disposal ser- vices 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere classified) 301 Other building construction 41120 Residential building construc- tion (not elsewhere classified) 41130 Non-residential building con- struction 303 House construction 41110 House construction 311 Road and bridge construction 41210 Road and bridge construction 313 Heavy and civil engineering con- struction 41220 Heavy and civil engineering con- struction (not elsewhere classi- fied) 315 Land development services 41222 Land development and subdiv- ision 42100 Site preparation services 320 Agricultural, plumbing, and 45190 Agricultural product wholesal- homeware goods wholesaling ing (not elsewhere classified) 45391 Plumbing goods wholesaling 47320 Furniture and floor coverings wholesaling 47390 Kitchenware wholesaling and diningware 58 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups 321 Electrical services Classification units 42320 Electrical services
 telecommunication within buildings) (including services 322 Heating, ventilation and alarm 42330 Air conditioning and heating ser- services vices 323 Plumbing and building comple- tion services 324 Painting and decorating services 326 Construction and building trade services 42341 Fire and security alarm installa- tion services 42310 Plumbing services 42592 Building completion ser- vices—all trades subcontracted 42440 Painting and decorating services 42101 Hire of construction machinery and cranes with operator 42210 Concreting services 42342 Building installation services (not elsewhere classified) 42410 Plastering and ceiling services 42420 Carpentry services 42430 Tiling and carpeting services 42450 Glazing services 42510 Landscape construction services 42590 Construction services (not else- where classified) 95250 Gardening and turf management services 328 Structural trade services 42220 Bricklaying services 331 Petroleum product and specialty wholesaling 42230 Roofing services 42240 Structural steel erection services 45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) 46120 Professional and scientific goods wholesaling 46130 Computer and computer periph- erals wholesaling 46160 Telecommunication wholesaling goods 47920 Jewellery and watch wholesaling 47930 Toy and sporting goods whole- saling 59 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 333 Grocery and produce wholesal- ing 341 Electrical and electronic goods wholesaling 343 Specialised machinery equipment wholesaling and 345 Hardware goods wholesaling 47991 Wholesaling—commission- based or excluding storage and handling of goods 45120 Cereal grain wholesaling 47150 Fruit and vegetable wholesaling 47190 Grocery wholesaling (not else- where classified) 47191 Grocery wholesaling—multiple product ranges 46150 Electrical and electronic goods wholesaling (not elsewhere clas- sified) 46190 Food and other
 specialised in- dustrial machinery and equip- ment wholesaling 45390 Hardware goods wholesaling (not elsewhere classified) 351 Vehicle and machinery wholesal- 46110 Agricultural and construction ing 361 Fish, meats and dairy produce wholesaling machinery wholesaling 46220 Commercial vehicle wholesaling 47110 Meat, poultry, and smallgoods wholesaling 47130 Dairy produce wholesaling 47140 Fish and seafood wholesaling 371 Wholesale trade (low-risk group) 45111 Wool wholesaling 45230 Industrial and agricultural chem- ical product wholesaling 46210 Car wholesaling 47170 Liquor and tobacco product wholesaling 47210 Textile product wholesaling 47220 Clothing and footwear wholesal- ing 47940 Book and magazine wholesaling 47950 Paper product wholesaling 47960 Pharmaceutical and toiletry goods wholesaling 373 Other wholesaling 47990 Wholesaling (not elsewhere clas- 391 Car retailing 60 sified) 53110 Car retailing (including associ- ated vehicle servicing) 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 393 Motor trade wholesaling and re- tailing 395 Motor trade services 46221 Trailer and motor vehicle whole- saling (not elsewhere classified) 46230 Motor vehicle new-part whole- saling 52450 Marine equipment retailing 53120 Motor cycle retailing (including associated vehicle servicing) 53130 Trailer and motor vehicle retail- ing (not elsewhere classified) 53140 Motor vehicle parts retailing 53210 Petroleum fuel retailing (includ- ing associated vehicle servicing) 46240 Motor vehicle dismantling and used-part wholesaling 53240 Tyre retailing 411 Food retailing 21640 Bakery product manufacturing (non-factory based) 51100 Supermarket and grocery stores 51210 Fresh meat, fish, and poultry re- tailing 51220 Fruit and vegetable retailing 51230 Liquor retailing 51290 Specialised food retailing (not elsewhere classified) 52510 Pharmaceutical, cosmetic, and toiletry goods retailing 95220 Photographic film processing
 420 Pharmacies and associated retail- ing 422 Clothing and footwear retailing 52210 Clothing retailing 52220 Footwear retailing 424 Retail trade (low-risk group) 52350 Entertainment media retailing 52410 Sport and camping equipment re- tailing 52430 Newspaper and book retailing 52460 Stationery goods retailing 52540 Flower retailing 52550 Watch and jewellery retailing 52560 Personal accessories retailing (not elsewhere classified) 61 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 52591 Craft and gift retailing (not else- where classified) 71111 Retail postal services 95110 Video and other electronic media rental and hiring trade (low–medium-risk 52100 Department stores 426 Retail group) 428 Store and non-store retailing 52340 Electrical, electronic, and gas ap- pliance retailing 52341 Computer and computer periph- erals retailing 52342 Electrical and electronic goods retailing (not elsewhere classi- fied) 52420 Toy and game retailing 52590 Store-based retailing (not else- where classified) 52230 Manchester and textile goods re- tailing (not elsewhere classified) 52310 Furniture retailing 52320 Floor covering retailing 52330 Hardware and building supplies retailing 52331 Houseware retailing 52520 Antique and used goods retailing 52530 Garden supplies retailing 52595 Non-store retailing 52597 Retail commission-based buying or selling (or both) 441 Hospitality services 57100 Accommodation 451 Catering and meal services 51250 Takeaway food services 57200 Pubs, taverns, and bars 57400 Clubs (hospitality) 51270 Catering services 57300 Cafes and restaurants 461 Road passenger and rail transport 61210 Interurban and rural bus trans- port 61220 Urban bus transport 61230 Taxi and road transport (not else- where classified) 62 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 62000 Rail freight transport 62100 Rail passenger transport 463 Road
 freight transport 61100 Road freight transport 491 Air transport and support ser- vices 64010 Air transport under Civil Avi- ation Rules Part 121, 125, or 129 66300 Airport operations and air trans- port support services (not else- where classified) 493 Air operations (higher-risk 02130 Air operations under Civil Avi- group) ation Rules Part 137 501 Water and scenic transport 64040 Air operations under Civil Avi- ation Rules Part 133 or 135 64050 Air operations under Civil Avi- ation Rules Parts 101, 103, 104, 105, or 106 63010 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) 63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) 63030 Inland water transport (except passenger-only) 63031 Water passenger transport (river, lake, or harbour) 66230 Port and water transport terminal and marina operators 66290 Water transport support services (not elsewhere classified) 66500 Scenic and sightseeing transport (excluding aviation) 511 Postal and courier services 71110 Postal services 521 Travel, customs and shipping 66410 Travel agency and tour arrange- agency services ment services 71120 Courier pick-up and delivery ser- vices 66440 Customs and shipping agency services (excluding handling of goods) 523 Other transport and transport ser- 65090 Transport (not elsewhere classi- vices fied) 63 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 66190 Transport support services (not elsewhere classified) 66420 Freight forwarding services 525 Stevedoring 66210 Stevedoring services 531 Warehousing and storage 67010 Grain storage services 541 Publishing 24211 Newspaper publishing 67090 Warehousing and storage ser- vices (not elsewhere classified) 24221 Magazine and other periodical publishing 24230 Book publishing 24231 Publishing (not elsewhere clas- sified) (except software, music, and Internet)
 24232 Internet publishing and broad- casting 24233 Directory and mailing-list pub- lishing 24234 Music publishing 24235 Software publishing 581 Communications and informa- 71200 Wired telecommunications net- tion services work operation 71210 Wireless telecommunications network operation (not else- where classified) 71230 Telecommunications services (not elsewhere classified) 71240 Internet service providers and web search portals 78310 Data processing and web-hosting services 78320 Electronic information storage services 92110 Information services (not else- where classified) 73100 Central banking 73210 Banking 73220 Building society operation 73230 Credit union operation 621 Finance, insurance and statistical services 64 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 73290 Depository financial intermedia- tion (not elsewhere classified) 73300 Non-depository financing 73400 Financial asset investing 74110 Life insurance 74120 Superannuation funds 74210 Health insurance 74220 General insurance 75110 Financial asset broking services 75190 Auxiliary finance and investment services (not elsewhere classi- fied) 75200 Auxiliary insurance services 78530 Market research and statistical services 641 Financial and rental services 77300 Non-financial assets leasing and investment 77301 Holder investor farms and live- stock 77410 Passenger car and minibus rental and hiring 95190 Goods and equipment rental and hiring (not elsewhere classified) and transport equipment rental and hiring (not elsewhere classified) 77420 Motor vehicle 77430 Heavy machinery and scaffold- ing rental and hiring 77200 Real estate services 77110 Residential property operators and developers (excluding con- struction) 77120 Non-residential property oper- ators and developers (excluding construction) 78510 Advertising services 95230 Professional photographic ser- vices 661 Transport and machinery rental services 671 Real estate services
 673 Property development and oper- ation 691 Advertising and photographic services 693 Design and engineering services 78210 Architectural services 78220 Surveying and mapping services 65 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 78230 Engineering design and engin- eering consulting services 78520 Specialised design services (not elsewhere classified) 78100 Scientific research services Scientific research services Scientific and veterinary services 78290 Scientific testing and analysis 695 697 services 78291 Professional, scientific, and tech- nical services (not elsewhere classified) 86400 Veterinary services 701 Computer services 78340 Computer systems design and re- 720 Legal services lated services 78410 Legal services 721 Accounting services 78420 Accounting services 723 Management and consulting ser- 78550 Management advice and related vices consulting services 78560 Corporate head office manage- ment services 724 Business support services 61231 Taxi and other vehicle schedul- ing operations 78610 Employment placement and re- cruitment services (no on-hired staff) 78620 Labour supply services (on-hired staff—office workers only) 78630 Document preparation services 78691 Credit reporting and debt collec- tion services 78692 Call centre operation 84700 Educational support services 726 Administrative services 78540 Office administrative services 728 Labour supply services (medium-risk group) 78693 Administrative services (not elsewhere classified) 78622 Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) 751 Government administration 81110 Central government administra- tion (not elsewhere classified) 66 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 753 Local government, public order 81130 Local government administra- and regulatory services tion (not elsewhere classified) 81300
 Foreign government representa- tion 96360 Public order and safety services (not elsewhere classified) 96400 Regulatory services (licensing and inspection) (not elsewhere classified) 755 Justice 81200 Justice 761 Defence 771 773 Police services Inspection, investigation and se- curity services 87292 Parole or probationary services 82000 Defence 96310 Police services 21111 Meat and food inspection ser- vices 78640 Investigation and security ser- vices 775 Corrective services 96320 Correctional and detention ser- 777 Fire and emergency services vices 96330 Fire protection and other emer- gency services (except police and ambulance services) 801 Primary and secondary education 84210 Primary education 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services 84220 Secondary education 84230 Combined primary and sec- ondary education 84240 Special-school education 84310 Higher education (undergraduate and postgraduate courses) 84320 Technical and vocational educa- tion and training 84400 Adult, community, and other education (not elsewhere classi- fied) 84600 Arts education 86110 Hospitals hospitals) (except psychiatric 86120 Psychiatric hospitals and psy- chiatric services (not elsewhere classified) 86132 Midwifery services 67 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 851 Medical and optical services 86210 General practice medical ser- vices 86220 Specialist medical services 86320 Optometry and optical dispens- ing 853 Dental services 86230 Dental services 855 Health and community services 86310 Pathology and diagnostic imag- ing services 86340 Community health centre oper- ation 86350 Physiotherapy services 86360 Chiropractic and osteopathic ser- vices 86390 Allied health services (not else- where classified) 86391 Health care services (not else- where classified) 87222 Residential refuge operation 861 Preschool education and child care 84100 Preschool education
 87100 Child care services 863 Medical and social support ser- 86131 Labour supply services (nursing, vices 865 Aged and residential care and ambulance services medical, and dental) 87290 Social assistance services (not elsewhere classified) 86130 Aged care residential services 86330 Ambulance services 87210 Retirement operation village (without rest home or hospital facilities) 87211 Retirement operation village (with rest home or hospital facil- ities) 87220 Residential care services (not elsewhere classified) 901 Entertainment broadcasting and 91120 Motion picture and video distri- distribution bution 91210 Radio broadcasting 91220 Free-to-air television broadcast- ing 91230 Cable and other subscription pro- gramming 68 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 92100 Libraries and archives 903 Entertainment and performing 91110 Motion picture and video pro- arts 911 Sporting and recreational activ- ities (lower risk group) duction 91111 Post-production services and other motion picture and video activities (not elsewhere classi- fied) 91130 Motion picture exhibition 92410 Performing arts operation 92420 Creative artists, musicians, writ- ers, and performers 92510 Music and other sound recording activities (not elsewhere classi- fied) 92520 Performing arts venue operation 93220 Casino operation 93111 Horse and dog racing administra- tion and track operation 93120 Sports and physical recreation venues, grounds, and facilities operation 93130 Health and fitness centres and gymnasia operation and physical recre- ation—community rugby league recre- physical and 93171 Sport 93184 Sport ation—softball or baseball 93186 Sport and physical recre- ation—swimming 93187 Sport and physical recre- ation—tennis 93188 Sport physical and ation—water skiing and ation—community where classified) physical (not 93190 Sport recre- recre- else- 93192 Sport and physical recre- ation—boating or yachting 93193 Sport and
 physical recre- ation—cycling 93195 Sport and ation—golf physical recre- 69 Schedule 2 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 93199 Sport and physical recre- ation—netball 93300 Amusement parks and centres operation 913 Recreational facilities operation 92310 Zoological and botanic gardens 915 Sporting and recreational activ- ities (medium-risk group) operation 92390 Nature reserve and conservation park operation 84500 Sports and physical recreation instruction 93112 Dog racing activities 93170 Sport and physical recre- ation—community rugby 93182 Sport physical and ation—snow skiing and physical recre- recre- 93185 Sport 917 Equine and sporting activities (medium–high-risk group) ation—squash or badminton 01520 Horse farming and horse agist- ment 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing—drivers 93174 Sport and physical recre- ation—community cricket 93175 Sport physical and ation—professional elsewhere classified) and physical sport recre- (not recre- 93194 Sport ation—professional cricket 93198 Sport and ation—motor racing physical recre- 93400 Amusement and other recreation activities (not elsewhere classi- fied) 93110 Horse racing activities—thor- oughbred and other (not else- where classified) 93114 Horse racing activities—thor- oughbred racing—jockeys 93180 Sport and physical recre- ation—professional rugby 919 Equine and sporting activities (high-risk group) 70 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 2 Levy risk groups Classification units 93181 Sport physical and ation—professional league recre- rugby 93196 Sporting and recreational equine activities (not elsewhere classi- fied) 93197 Sport physical recre- and ation—motor cycling 921 Museums and gambling activ- ities 92200 Museum operation 93210 Lottery operation 941 Repair and maintenance (low- risk group) 943 Repair and maintenance (medium-risk group) 945
 Facilities maintenance and man- agement 93290 Gambling activities (not else- where classified) 52620 Clothing and footwear repair 52690 Repair and maintenance (not elsewhere classified) 78330 Electronic (except domestic ap- pliance) and precision equipment repair and maintenance 28680 Machinery and equipment repair and maintenance (not elsewhere classified) 52610 Domestic appliance repair and maintenance 53220 Automotive electrical services 53230 Automotive body, paint, and in- terior repair and maintenance 53290 Automotive repair and mainten- ance (not elsewhere classified) 78650 Pest control services (except agricultural and forestry) 78660 Cleaning services and facil- ities management (not elsewhere classified) 951 Business and community organ- 96100 Religious organisations and ser- isations vices 96210 Business and professional asso- ciation services 96220 Labour association services 96290 Interest group services (not else- where classified) 71 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 953 Personal and community activ- ities 66110 Parking services 95240 Funeral, crematorium, and cemetery services 95260 Hairdressing and beauty services 95270 Diet and weight-reduction centre operation 95290 Personal services (not elsewhere classified) 95300 Brothel-keeping, massage par- lour and prostitution services 96291 Community-based, multi-func- tional activities (not elsewhere classified) 97000 Private households employing staff 955 Laundries and dry cleaners 95210 Laundry and dry-cleaning ser- vices Schedule 3 Levy risk groups for experience period tax year 1 April 2010 to 31 March 2011 Classification units Levy risk groups r 6 010 Fruit, vegetable, grain, plant and crop growing 01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190
 Fruit and tree nut growing (not elsewhere classified) 01191 Citrus fruit growing 01192 Berry fruit growing 01210 Grain growing 72 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 012 Poultry farming 01690 Crop growing (not elsewhere classified) 01692 Mushroom growing 01410 Poultry farming (meat) 01420 Poultry farming (eggs) 014 Other livestock farming 01510 Pig farming 01530 Deer farming 01590 Livestock farming (not else- where classified) 01593 Beekeeping 016 Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming 01230 Sheep and beef cattle farming 01240 Sheep farming 01250 Beef cattle farming 018 Dairy cattle farming 01300 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classi- fied) 03021 Forest product and moss gather- ing and processing 04210 Offshore aquaculture 04220 Onshore aquaculture 025 Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting 04120 Prawn fishing 04130 Fish trawling, seining, and net- ting (including processing on board) 04150 Line fishing (including process- ing on board) 04190 Fishing (not elsewhere classi- fied) 041 Forestry, hunting and trapping 02200 Hunting and trapping 03010 Forestry 03020 Logging 03030 Forestry support services (ex- cluding tree cutting and felling) 051 Shearing 02120 Shearing services 73 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 081 Exploration and mining 11010 Coal mining 13110 Iron ore mining 13140 Gold ore mining 13150 Mineral sand mining 13170 Silver, lead, and zinc ore mining 13190 Metal ore mining (not elsewhere classified) 14110 Gravel and sand quarrying 14190 Construction material mining (not elsewhere classified) 14200 Mining and quarrying (not else- where classified) 15110 Petroleum and natural gas ex- ploration 15130 Mineral exploration
 15200 Mining support services (not elsewhere classified) 21710 Sugar manufacturing 21720 Confectionery manufacturing 21795 Potato crisps and corn crisps manufacturing 78670 Packaging services 110 Sugar, confectionery and crisps manufacturing, and packaging 112 Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing 21210 Milk and cream processing 21220 Ice cream manufacturing 21290 Cheese and other dairy product manufacturing (not elsewhere classified) 113 Bread and baking ingredients 21520 Cereal, pasta, and baking-mix manufacturing manufacturing 21610 Bread manufacturing (fac- tory-based) 114 Food and animal feeds manufac- turing 21620 Cake and pastry manufacturing (factory-based) 21630 Biscuit manufacturing (factory- based) 21740 Prepared animal and bird feed manufacturing 74 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 116 117 Fruit, vegetable, and oil process- ing Seafood, poultry and grain prod- uct manufacturing 119 Meat processing 21790 Food product manufacturing (not elsewhere classified) 21300 Fruit and vegetable processing 21400 Oil and fat manufacturing 21120 Poultry processing 21510 Grain mill product manufactur- ing 21730 Seafood processing (other than on board vessels) 21110 Meat processing 121 Beverage and tobacco product 21810 Soft drink, cordial, and syrup manufacturing manufacturing 21820 Beer manufacturing 21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) 21840 Spirit manufacturing 21900 Cigarette and tobacco product manufacturing 131 Textile and rubber product manu- 22210 Cut and sewn textile product facturing manufacturing 22290 Textile finishing and textile prod- uct manufacturing (not else- where classified) 22390 Knitted product manufacturing 22420 Clothing manufacturing 22500 Footwear manufacturing 22620 Leather and leather substitute goods manufacturing 25510 Tyre manufacturing 25590 Natural rubber product
 manufac- turing 133 Textile and textile product manu- facturing 22120 Synthetic textile manufacturing 22140 Natural textile manufacturing 135 Skin and hide processing 22220 Textile floor covering manufac- turing 22230 Rope, cordage, and twine manu- facturing 22110 Wool scouring 75 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 141 Wood products manufacturing 23210 Veneer and plywood manufac- and dealing turing 22611 Leather tanning, fellmongery, and fur dressing 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere classified) 29190 Prefabricated wooden building manufacturing 45310 Timber wholesaling 52592 Firewood, coal, and coke retail- ing 23110 Log sawmilling 23120 Wood chipping 23130 Timber resawing and dressing 143 Timber processing 151 Paper and paper product manu- facturing 23310 Pulp, paper, manufacturing and paperboard 23330 Corrugated paperboard and paperboard container manufac- turing 23340 Paper bag and sack manufactur- ing 24110 Paper stationery manufacturing 153 Paper product and wood panel manufacturing 23220 Reconstituted wood manufacturing product 23390 Converted paper product manu- facturing (not elsewhere classi- fied) 23391 Sanitary paper product manufac- turing 161 Printing and associated services 24120 Printing 171 Petroleum, gas and inorganic chemical products 24130 Printing support services 12000 Oil and gas extraction 25100 Petroleum refining and petrol- eum fuel manufacturing 25320 Industrial gas manufacturing 25350 Basic inorganic chemical manu- facturing 65010 Pipeline transport 76 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical 25200 Petroleum and coal product manufacturing (not elsewhere classified) 25310 Fertiliser manufacturing 25330 Synthetic resin and
 synthetic rubber manufacturing 25360 Basic polymer manufacturing (not elsewhere classified) 25340 Basic organic chemical manu- products facturing 25410 Explosives manufacturing 25420 Paint and coatings manufactur- ing 25490 Basic chemical product manu- facturing (not elsewhere classi- fied) 25491 Adhesive manufacturing 183 Pharmaceutical product manufacturing and chemical 25430 Human pharmaceutical and medicinal product manufactur- ing 25431 Veterinary pharmaceutical and medicinal product manufactur- ing 25440 Pesticide manufacturing 25450 Cleaning compound manufactur- ing 25460 Cosmetic and toiletry prepar- ation manufacturing 25610 Rigid and semi-rigid polymer product manufacturing 25630 Polymer film and sheet packag- ing material manufacturing 25650 Polymer foam product manufac- turing 25661 Polymer product manufacturing (not elsewhere classified) 26100 Glass and glass product manu- 191 Plastic products 201 Ceramic, glass and non-metallic products facturing 26210 Clay brick manufacturing 26310 Cement and lime manufacturing 26320 Plaster and gypsum product manufacturing 77 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 203 Mineral products 26350 Concrete product manufacturing 26400 Non-metallic mineral product manufacturing (not elsewhere classified) 26290 Ceramic product manufacturing (not elsewhere classified) 26330 Ready-mixed concrete manufac- turing 211 Non-ferrous metals and products manufacturing 27210 Alumina production 27220 Aluminium smelting 27230 Copper, silver, lead, and zinc smelting and refining 27290 Basic non-ferrous metal manu- facturing (not elsewhere classi- fied) 27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) 27330 Non-ferrous metal casting and forging 213 Iron and steel manufacturing 27110 Iron smelting and steel manufac- 220 Metal product manufacturing and trade training turing 27120 Iron and steel casting 27121 Iron and steel forging 27130 Steel
 pipe and tube manufactur- ing 27510 Metal container manufacturing (not elsewhere classified) 27620 Spring and wire product manu- facturing 222 Aluminium and metal products 27310 Aluminium rolling, drawing, and extruding 27420 Architectural aluminium product manufacturing 27630 Nut, bolt, screw, and rivet manu- facturing 45220 Metal and mineral wholesaling 224 Sheet metal products 27430 Metal roof and guttering manu- facturing (except aluminium) 27590 Sheet metal product manufactur- ing (except metal structural and container products) 78 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups 226 Metal products group) Classification units (medium-risk 27640 Surface coating and finishing 27690 Fabricated metal product manu- facturing (not elsewhere classi- fied) 27692 Boiler, tank and other heavy- gauge metal container manufac- turing 29110 Prefabricated metal manufacturing building 228 Structural metal industries 27410 Structural steel fabricating 27490 Structural metal product manu- facturing (not elsewhere classi- fied) 231 Aviation, electronic and elec- 28240 Aircraft manufacturing and re- trical manufacturing pair services 233 Automotive and transport manu- facturing 235 Shipbuilding 237 Boatbuilding 28490 Electronic equipment manufac- turing (not elsewhere classified) 28510 Domestic appliance manufactur- ing (not elsewhere classified) 28511 Whiteware appliance manufac- turing 28540 Electric lighting equipment manufacturing 28590 Electrical equipment manufac- turing (not elsewhere classified) 28110 Motor vehicle manufacturing 28130 Automotive electrical compo- nents manufacturing 28190 Motor vehicle parts manufactur- ing (not elsewhere classified) 28290 Transport equipment manufac- turing (not elsewhere classified) 28210 Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) 28220 Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) 79 Schedule 3 Accident
 Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 241 Machinery and equipment manu- facturing (lower-medium risk group) 28520 Electric cable and wire manufac- turing 28630 Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) 28640 Machine tool and parts manufac- turing 28650 Lifting and material-handling equipment manufacturing 28660 Pump and compressor manufac- turing 28670 Fixed space heating, cooling, and ventilation equipment manu- facturing 243 Machinery and equipment manu- 28120 Motor vehicle body and trailer facturing (medium-risk group) manufacturing 28230 Railway rolling stock manufac- turing and repair services 28610 Agricultural machinery equipment manufacturing 28620 Mining and construction ma- chinery manufacturing 28690 Machinery and equipment manu- facturing (not elsewhere classi- fied) and 29220 Metal furniture manufacturing 78621 Labour supply services (on-hired staff—non-office work—includ- ing up to 30% office work) 24300 Reproduction of recorded media 28310 Photographic, optical, and oph- thalmic equipment manufactur- ing 28320 Medical and surgical equipment and prosthetics manufacturing 28390 Professional and scientific equip- ment manufacturing (not else- where classified) 28410 Computer and electronic office equipment manufacturing 28420 Communications equipment manufacturing 251 Manufacturing (low-risk group) 80 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 253 Furniture and other manufactur- ing 29210 Wooden furniture and uphol- stered seat manufacturing 29410 Jewellery and silverware manu- facturing 29230 Mattress manufacturing 29290 Furniture manufacturing (not elsewhere classified) 29420 Toy, sporting, and recreational product manufacturing 29490 Manufacturing (not elsewhere classified) 261 Electricity generation and supply 36102 On-selling electricity and electri- 271 Non
 electricity utilities and net- work infrastructure city market operation 36103 Energy and services utilities op- eration (excluding construction, maintenance and plant oper- ation) 36110 Fossil fuel electricity generation 36120 Hydroelectricity generation 36130 Electricity generation (not else- where classified) 36101 Electricity line-system operation 36200 Gas supply 37010 Water supply 37020 Sewerage and drainage services 41221 Utility network construction and maintenance services 291 Waste services 96340 Waste treatment and disposal ser- vices 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere classified) 301 Other building construction 41120 Residential building construc- tion (not elsewhere classified) 41130 Non-residential building con- struction 303 House construction 41110 House construction 311 Road and bridge construction 41210 Road and bridge construction 81 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 313 Heavy and civil engineering con- struction 41220 Heavy and civil engineering con- struction (not elsewhere classi- fied) 315 Land development services 41222 Land development and subdiv- ision 42100 Site preparation services 320 Agricultural, plumbing and 45190 Agricultural product wholesal- homeware goods wholesaling 321 Electrical services ing (not elsewhere classified) 45391 Plumbing goods wholesaling 47320 Furniture and floor coverings wholesaling 47390 Kitchenware wholesaling and diningware 42320 Electrical services telecommunication within buildings) (including services 322 Heating, ventilation and alarm 42330 Air conditioning and heating ser- services vices 323 Plumbing and building comple- tion services 324 Painting and decorating services 326 Construction and building trade services 42341 Fire and security alarm installa- tion services 42310 Plumbing services 42592 Building completion
 ser- vices—all trades subcontracted 42440 Painting and decorating services 42101 Hire of construction machinery and cranes with operator 42210 Concreting services 42342 Building installation services (not elsewhere classified) 42410 Plastering and ceiling services 42420 Carpentry services 42430 Tiling and carpeting services 42450 Glazing services 42510 Landscape construction services 42590 Construction services (not else- where classified) 95250 Gardening and turf management services 328 Structural trade services 42220 Bricklaying services 42230 Roofing services 82 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 331 Petroleum product and specialty wholesaling 333 Grocery and produce wholesal- ing 341 Electrical and electronic goods wholesaling 343 Specialised machinery equipment wholesaling and 345 Hardware goods wholesaling 42240 Structural steel erection services 45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) 46120 Professional and scientific goods wholesaling 46130 Computer and computer periph- erals wholesaling 46160 Telecommunication wholesaling goods 47920 Jewellery and watch wholesaling 47930 Toy and sporting goods whole- saling 47991 Wholesaling—commission- based or excluding storage and handling of goods 45120 Cereal grain wholesaling 47150 Fruit and vegetable wholesaling 47190 Grocery wholesaling (not else- where classified) 47191 Grocery wholesaling—multiple product ranges 46150 Electrical and electronic goods wholesaling (not elsewhere clas- sified) 46190 Food and other specialised in- dustrial machinery and equip- ment wholesaling 45390 Hardware goods wholesaling (not elsewhere classified) 351 Vehicle and machinery wholesal- 46110 Agricultural and construction ing 361 Fish, meats and dairy produce wholesaling machinery wholesaling 46220 Commercial vehicle wholesaling 47110 Meat, poultry, and smallgoods wholesaling 47130 Dairy produce
 wholesaling 47140 Fish and seafood wholesaling 371 Wholesale trade (low-risk group) 45111 Wool wholesaling 45230 Industrial and agricultural chem- ical product wholesaling 46210 Car wholesaling 83 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 47170 Liquor and tobacco product wholesaling 47210 Textile product wholesaling 47220 Clothing and footwear wholesal- ing 47940 Book and magazine wholesaling 47950 Paper product wholesaling 47960 Pharmaceutical and toiletry goods wholesaling 373 Other wholesaling 47990 Wholesaling (not elsewhere clas- 391 Car retailing 393 Motor trade wholesaling and re- tailing 395 Motor trade services sified) 53110 Car retailing (including associ- ated vehicle servicing) 46221 Trailer and motor vehicle whole- saling (not elsewhere classified) 46230 Motor vehicle new-part whole- saling 52450 Marine equipment retailing 53120 Motor cycle retailing (including associated vehicle servicing) 53130 Trailer and motor vehicle retail- ing (not elsewhere classified) 53140 Motor vehicle parts retailing 53210 Petroleum fuel retailing (includ- ing associated vehicle servicing) 46240 Motor vehicle dismantling and used-part wholesaling 53240 Tyre retailing 411 Food retailing 21640 Bakery product manufacturing (non-factory based) 51100 Supermarket and grocery stores 51210 Fresh meat, fish, and poultry re- tailing 51220 Fruit and vegetable retailing 51230 Liquor retailing 51290 Specialised food retailing (not elsewhere classified) 52510 Pharmaceutical, cosmetic, and toiletry goods retailing 95220 Photographic film processing 420 Pharmacies and associated retail- ing 84 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 422 Clothing and footwear retailing 52210 Clothing retailing 52220 Footwear retailing 424 Retail trade (low-risk group) 52350 Entertainment media retailing 52410 Sport and camping equipment re- tailing 52430
 Newspaper and book retailing 52460 Stationery goods retailing 52540 Flower retailing 52550 Watch and jewellery retailing 52560 Personal accessories retailing (not elsewhere classified) 52591 Craft and gift retailing (not else- where classified) 71111 Retail postal services 95110 Video and other electronic media rental and hiring trade (low-medium risk 52100 Department stores 426 Retail group) 428 Store and non-store retailing 52340 Electrical, electronic, and gas ap- pliance retailing 52341 Computer and computer periph- erals retailing 52342 Electrical and electronic goods retailing (not elsewhere classi- fied) 52420 Toy and game retailing 52590 Store-based retailing (not else- where classified) 52230 Manchester and textile goods re- tailing (not elsewhere classified) 52310 Furniture retailing 52320 Floor covering retailing 52330 Hardware and building supplies retailing 52331 Houseware retailing 52520 Antique and used goods retailing 52530 Garden supplies retailing 52595 Non-store retailing 52597 Retail commission-based buying or selling (or both) 85 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 441 Hospitality services 57100 Accommodation 451 Catering and meal services 51250 Takeaway food services 57200 Pubs, taverns, and bars 57400 Clubs (hospitality) 51270 Catering services 57300 Cafes and restaurants 461 Road passenger and rail transport 61210 Interurban and rural bus trans- port 61220 Urban bus transport 61230 Taxi and road transport (not else- where classified) 62000 Rail freight transport 62100 Rail passenger transport 463 Road freight transport 61100 Road freight transport 491 Air transport and support ser- vices 64010 Air transport under Civil Avi- ation Rules Part 121, 125, or 129 66300 Airport operations and air trans- port support services (not else- where classified) 493 Air operations (higher-risk 02130 Air operations under Civil Avi- group) ation Rules Part 137 64040 Air operations
 under Civil Avi- ation Rules Part 133 or 135 64050 Air operations under Civil Avi- ation Rules Parts 101, 103, 104, 105, or 106 63010 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) 63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) 63030 Inland water transport (except passenger-only) 63031 Water passenger transport (river, lake, or harbour) 66230 Port and water transport terminal and marina operations 501 Water and scenic transport 86 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 66290 Water transport support services (not elsewhere classified) 66500 Scenic and sightseeing transport (excluding aviation) 511 Postal and courier services 71110 Postal services 521 Travel, customs and shipping 66410 Travel agency and tour arrange- agency services ment services 71120 Courier pick-up and delivery ser- vices 66440 Customs and shipping agency services (excluding handling of goods) 523 Other transport and transport ser- 65090 Transport (not elsewhere classi- vices fied) 66190 Transport support services (not elsewhere classified) 66420 Freight forwarding services 525 Stevedoring 66210 Stevedoring services 531 Warehousing and storage 67010 Grain storage services 541 Publishing 24211 Newspaper publishing 67090 Warehousing and storage ser- vices (not elsewhere classified) 24221 Magazine and other periodical publishing 24230 Book publishing 24231 Publishing (not elsewhere clas- sified) (except software, music, and Internet) 24232 Internet publishing and broad- casting 24233 Directory and mailing-list pub- lishing 24234 Music publishing 24235 Software publishing 581 Communications and informa- 71200 Wired telecommunications net- tion services work operation 71210 Wireless telecommunications network operation (not else- where classified) 71230 Telecommunications services (not elsewhere
 classified) 87 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 621 Finance, insurance and statistical services 71240 Internet service providers and web search portals 78310 Data processing and web-hosting services 78320 Electronic information storage services 92110 Information services (not else- where classified) 73100 Central banking 73210 Banking 73220 Building society operation 73230 Credit union operation 73290 Depository financial intermedia- tion (not elsewhere classified) 73300 Non-depository financing 73400 Financial asset investing 74110 Life insurance 74120 Superannuation funds 74210 Health insurance 74220 General insurance 75110 Financial asset broking services 75190 Auxiliary finance and investment services (not elsewhere classi- fied) 75200 Auxiliary insurance services 78530 Market research and statistical services 641 Financial and rental services 77300 Non-financial assets leasing and investment 77301 Holder investor farms and live- stock 77410 Passenger car and minibus rental and hiring 95190 Goods and equipment rental and hiring (not elsewhere classified) and transport equipment rental and hiring (not elsewhere classified) 77420 Motor vehicle 77430 Heavy machinery and scaffold- ing rental and hiring 661 Transport and machinery rental services 88 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 671 Real estate services 77200 Real estate services 673 Property development and oper- ation 691 Advertising and photographic services 77110 Residential property operators and developers (excluding con- struction) 77120 Non-residential property oper- ators and developers (excluding construction) 78510 Advertising services 95230 Professional photographic ser- vices 693 Design and engineering services 78210 Architectural services 695 697 78220 Surveying and mapping services 78230 Engineering design and engin- eering consulting
 services 78520 Specialised design services (not elsewhere classified) 78100 Scientific research services Scientific research services Scientific and veterinary services 78290 Scientific testing and analysis services 78291 Professional, scientific, and tech- nical services (not elsewhere classified) 86400 Veterinary services 701 Computer services 78340 Computer systems design and re- 720 Legal services lated services 78410 Legal services 721 Accounting services 78420 Accounting services 723 Management and consulting ser- 78550 Management advice and related vices consulting services 78560 Corporate head office manage- ment services 724 Business support services 61231 Taxi and other vehicle schedul- ing operations 78610 Employment placement and re- cruitment services (no on-hired staff) 78620 Labour supply services (on-hired staff—office workers only) 78630 Document preparation services 78691 Credit reporting and debt collec- tion services 89 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 78692 Call centre operation 84700 Educational support services 726 Administrative services 78540 Office administrative services 728 Labour supply services (medium-risk group) 78693 Administrative services (not elsewhere classified) 78622 Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) 751 Government administration 81110 Central government administra- tion (not elsewhere classified) 81300 Foreign government representa- tion 753 Local government, public order 81130 Local government administra- and regulatory services tion (not elsewhere classified) 96360 Public order and safety services (not elsewhere classified) 96400 Regulatory services (licensing and inspection) (not elsewhere classified) 755 Justice 81200 Justice 761 Defence 771 773 Police services Inspection, investigation and se- curity services 87292 Parole or probationary services 82000 Defence 96310 Police
 services 21111 Meat and food inspection ser- vices 78640 Investigation and security ser- vices 775 Corrective services 96320 Correctional and detention ser- 777 Fire and emergency services vices 96330 Fire protection and other emer- gency services (except police and ambulance services) 801 Primary and secondary education 84210 Primary education 84220 Secondary education 84230 Combined primary and sec- ondary education 84240 Special-school education 84310 Higher education (undergraduate and postgraduate courses) 811 Tertiary education 90 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 821 Community and arts education 841 Hospital and midwifery services 84320 Technical and vocational educa- tion and training 84400 Adult, community, and other education (not elsewhere classi- fied) 84600 Arts education 86110 Hospitals hospitals) (except psychiatric 86120 Psychiatric hospitals and psy- chiatric services (not elsewhere classified) 86132 Midwifery services 851 Medical and optical services 86210 General practice medical ser- vices 86220 Specialist medical services 86320 Optometry and optical dispens- ing 853 Dental services 86230 Dental services 855 Health and community services 86310 Pathology and diagnostic imag- ing services 86340 Community health centre oper- ation 86350 Physiotherapy services 86360 Chiropractic and osteopathic ser- vices 86390 Allied health services (not else- where classified) 86391 Health care services (not else- where classified) 87222 Residential refuge operation 861 Preschool education and child care 84100 Preschool education 87100 Child care services 863 Medical and social support ser- 86131 Labour supply services (nursing, vices 865 Aged and residential care and ambulance services medical, and dental) 87290 Social assistance services (not elsewhere classified) 86130 Aged care residential services 86330 Ambulance services 87210 Retirement operation village (without rest home or
 hospital facilities) 91 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 87211 Retirement operation village (with rest home or hospital facil- ities) 87220 Residential care services (not elsewhere classified) 901 Entertainment broadcasting and 91120 Motion picture and video distri- distribution bution 91210 Radio broadcasting 91220 Free-to-air television broadcast- ing 91230 Cable and other subscription pro- gramming 92100 Libraries and archives 903 Entertainment and performing 91110 Motion picture and video pro- arts 911 Sporting and recreational activ- ities (lower-risk group) duction 91111 Post-production services and other motion picture and video activities (not elsewhere classi- fied) 91130 Motion picture exhibition 92410 Performing arts operation 92420 Creative artists, musicians, writ- ers, and performers 92510 Music and other sound recording activities (not elsewhere classi- fied) 92520 Performing arts venue operation 93220 Casino operation 93111 Horse and dog racing administra- tion and track operation 93120 Sports and physical recreation venues, grounds, and facilities operation 93130 Health and fitness centres and gymnasia operation and physical recre- ation—community rugby league recre- physical and 93171 Sport 93184 Sport ation—softball or baseball 93186 Sport and physical recre- ation—swimming 92 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 3 Levy risk groups Classification units 93187 Sport and physical recre- ation—tennis 93188 Sport physical and ation—water skiing and ation—community where classified) physical (not 93190 Sport recre- recre- else- 93192 Sport and physical recre- ation—boating or yachting 93193 Sport and physical recre- ation—cycling 93195 Sport and ation—golf and physical recre- physical recre- 93199 Sport 913 Recreational facilities operation 92310 Zoological and botanic gardens ation—netball 93300 Amusement parks and centres operation 915
 Sporting and recreational activ- ities (medium-risk group) operation 92390 Nature reserve and conservation park operation 84500 Sports and physical recreation instruction 93112 Dog racing activities 93170 Sport and physical recre- ation—community rugby 93182 Sport physical and ation—snow skiing and physical recre- recre- 93185 Sport 917 Equine and sporting activities (medium-high risk group) ation—squash or badminton 01520 Horse farming and horse agist- ment 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing—drivers 93174 Sport and physical recre- ation—community cricket 93175 Sport 93194 Sport physical and ation—professional elsewhere classified) and physical sport recre- (not recre- ation—professional cricket 93 Schedule 3 Accident Compensation (Experience Rating) Regulations 2013 Levy risk groups Classification units 93198 Sport and ation—motor racing physical 2013/16 recre- 919 Equine and sporting activities (high-risk group) 93400 Amusement and other recreation activities (not elsewhere classi- fied) 93110 Horse racing activities—thor- oughbred and other (not else- where classified) 93114 Horse racing activities—thor- oughbred racing—jockeys 93180 Sport and physical recre- ation—professional rugby 93181 Sport physical and ation—professional league recre- rugby 93196 Sporting and recreational equine activities (not elsewhere classi- fied) 93197 Sport physical recre- and ation—motor cycling 921 Museums and gambling activ- ities 92200 Museum operation 93210 Lottery operation 93290 Gambling activities (not else- where classified) 52620 Clothing and footwear repair 52690 Repair and maintenance (not elsewhere classified) 78330 Electronic (except domestic ap- pliance) and precision equipment repair and maintenance 28680 Machinery and equipment repair and maintenance (not elsewhere classified) 52610 Domestic appliance repair and maintenance 53220 Automotive electrical services 53230 Automotive body, paint, and in- terior repair
 and maintenance 53290 Automotive repair and mainten- ance (not elsewhere classified) 78650 Pest control services (except agricultural and forestry) 941 Repair and maintenance (low- risk group) 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and man- agement 94 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 78660 Cleaning services and facil- ities management (not elsewhere classified) 951 Business and community organ- 96100 Religious organisations and ser- isations vices 953 Personal and community activ- ities 96210 Business and professional asso- ciation services 96220 Labour association services 96290 Interest group services (not else- where classified) 66110 Parking services 95240 Funeral, crematorium, and cemetery services 95260 Hairdressing and beauty services 95270 Diet and weight-reduction centre operation 95290 Personal services (not elsewhere classified) 95300 Brothel-keeping, massage par- lour and prostitution services 96291 Community-based, multi-func- tional activities (not elsewhere classified) 97000 Private households employing staff 955 Laundries and dry cleaners 95210 Laundry and dry-cleaning ser- vices Schedule 4 Levy risk groups for experience period tax year 1 April 2009 to 31 March 2010 Classification units Levy risk groups 010 Fruit, vegetable, grain, plant and crop growing 01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing r 6 95 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere classified) 01191 Citrus fruit growing 01192 Berry fruit growing 01210 Grain growing 01690 Crop growing (not elsewhere classified) 01692 Mushroom growing 01410 Poultry farming (meat) 01420 Poultry
 farming (eggs) 012 Poultry farming 014 Other livestock farming 01510 Pig farming 01530 Deer farming 01590 Livestock farming (not else- where classified) 01593 Beekeeping 016 Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming 01230 Sheep and beef cattle farming 01240 Sheep farming 01250 Beef cattle farming 018 Dairy cattle farming 01300 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classi- fied) 03021 Forest product and moss gather- ing and processing 04210 Offshore aquaculture 04220 Onshore aquaculture 025 Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting 04120 Prawn fishing 04130 Fish trawling, seining, and net- ting (including processing on board) 96 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 04150 Line fishing (including process- ing on board) 04190 Fishing (not elsewhere classi- fied) 041 Forestry, hunting and trapping 02200 Hunting and trapping 03010 Forestry 03020 Logging 03030 Forestry support services (ex- cluding tree cutting and felling) 051 Shearing 02120 Shearing services 081 Exploration and mining 11010 Coal mining 13110 Iron ore mining 13140 Gold ore mining 13150 Mineral sand mining 13170 Silver, lead, and zinc ore mining 13190 Metal ore mining (not elsewhere classified) 14110 Gravel and sand quarrying 14190 Construction material mining (not elsewhere classified) 14200 Mining and quarrying (not else- where classified) 15110 Petroleum and natural gas ex- ploration 15130 Mineral exploration 15200 Mining support services (not elsewhere classified) 21710 Sugar manufacturing 21720 Confectionery manufacturing 21795 Potato crisps and corn crisps manufacturing 78670 Packaging services 110 Sugar, confectionery and crisps manufacturing, and packaging 112 Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing 21210 Milk
 and cream processing 21220 Ice cream manufacturing 21290 Cheese and other dairy product manufacturing (not elsewhere classified) 97 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 113 Bread and baking ingredients 21520 Cereal, pasta, and baking-mix manufacturing manufacturing 21610 Bread manufacturing (fac- tory-based) 114 Food and animal feeds manufac- turing 21620 Cake and pastry manufacturing (factory-based) 21630 Biscuit manufacturing (factory- based) 21740 Prepared animal and bird feed manufacturing 21790 Food product manufacturing (not elsewhere classified) 21300 Fruit and vegetable processing 21400 Oil and fat manufacturing 21120 Poultry processing 21510 Grain mill product manufactur- ing 21730 Seafood processing (other than on board vessels) 21110 Meat processing 116 Fruit, vegetable, and oil process- ing 117 Seafood, poultry and grain prod- uct manufacturing 119 Meat processing 121 Beverage and tobacco product 21810 Soft drink, cordial, and syrup manufacturing manufacturing 21820 Beer manufacturing 21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) 21840 Spirit manufacturing 21900 Cigarette and tobacco product manufacturing 131 Textile and rubber product manu- facturing 22210 Cut and sewn textile product manufacturing 22290 Textile finishing and textile prod- uct manufacturing (not else- where classified) 22390 Knitted product manufacturing 22420 Clothing manufacturing 22500 Footwear manufacturing 22620 Leather and leather substitute goods manufacturing 25510 Tyre manufacturing 98 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 133 Textile and textile product manu- facturing 22120 Synthetic textile manufacturing 22140 Natural textile manufacturing 25590 Natural rubber product manufac- turing 135 Skin and hide processing 22220 Textile floor covering manufac- turing 22230 Rope, cordage, and twine manu-
 facturing 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing 141 Wood products manufacturing 23210 Veneer and plywood manufac- and dealing turing 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere classified) 29190 Prefabricated wooden building manufacturing 45310 Timber wholesaling 52592 Firewood, coal, and coke retail- ing 23110 Log sawmilling 23120 Wood chipping 23130 Timber resawing and dressing 143 Timber processing 151 Paper and paper product manu- facturing 23310 Pulp, paper, manufacturing and paperboard 23330 Corrugated paperboard and paperboard container manufac- turing 23340 Paper bag and sack manufactur- ing 24110 Paper stationery manufacturing 153 Paper product and wood panel manufacturing 23220 Reconstituted wood manufacturing product 23390 Converted paper product manu- facturing (not elsewhere classi- fied) 23391 Sanitary paper product manufac- turing 161 Printing and associated services 24120 Printing 99 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 171 Petroleum, gas and inorganic chemical products 173 Petroleum and chemical products (medium-risk group) 181 Organic chemicals and chemical 24130 Printing support services 12000 Oil and gas extraction 25100 Petroleum refining and petrol- eum fuel manufacturing 25320 Industrial gas manufacturing 25350 Basic inorganic chemical manu- facturing 65010 Pipeline transport 25200 Petroleum and coal product manufacturing (not elsewhere classified) 25310 Fertiliser manufacturing 25330 Synthetic resin and synthetic rubber manufacturing 25360 Basic polymer manufacturing (not elsewhere classified) 25340 Basic organic chemical manu- products facturing 25410 Explosives manufacturing 25420 Paint and coatings manufactur- ing 25490 Basic chemical product manu- facturing (not elsewhere classi- fied) 25491 Adhesive manufacturing 183 Pharmaceutical product manufacturing and
 chemical 191 Plastic products 100 25430 Human pharmaceutical and medicinal product manufactur- ing 25431 Veterinary pharmaceutical and medicinal product manufactur- ing 25440 Pesticide manufacturing 25450 Cleaning compound manufactur- ing 25460 Cosmetic and toiletry prepar- ation manufacturing 25610 Rigid and semi-rigid polymer product manufacturing 25630 Polymer film and sheet packag- ing material manufacturing 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 201 Ceramic, glass and non-metallic 25650 Polymer foam product manufac- turing 25661 Polymer product manufacturing (not elsewhere classified) 26100 Glass and glass product manu- products facturing 26210 Clay brick manufacturing 26310 Cement and lime manufacturing 26320 Plaster and gypsum product manufacturing 26350 Concrete product manufacturing 26400 Non-metallic mineral product manufacturing (not elsewhere classified) 26290 Ceramic product manufacturing (not elsewhere classified) 26330 Ready-mixed concrete manufac- turing 203 Mineral products 211 Non-ferrous metals and products manufacturing 27210 Alumina production 27220 Aluminium smelting 27230 Copper, silver, lead, and zinc smelting and refining 27290 Basic non-ferrous metal manu- facturing (not elsewhere classi- fied) 27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) 27330 Non-ferrous metal casting and forging 213 Iron and steel manufacturing 27110 Iron smelting and steel manufac- 220 Metal product manufacturing and trade training turing 27120 Iron and steel casting 27121 Iron and steel forging 27130 Steel pipe and tube manufactur- ing 27510 Metal container manufacturing (not elsewhere classified) 27620 Spring and wire product manu- facturing 101 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 222 Aluminium and metal products 27310 Aluminium rolling, drawing, and extruding 27420 Architectural
 aluminium product manufacturing 27630 Nut, bolt, screw, and rivet manu- facturing 45220 Metal and mineral wholesaling 224 Sheet metal products 27430 Metal roof and guttering manu- 226 Metal products group) (medium-risk facturing (except aluminium) 27590 Sheet metal product manufactur- ing (except metal structural and container products) 27640 Surface coating and finishing 27690 Fabricated metal product manu- facturing (not elsewhere classi- fied) 27692 Boiler, tank and other heavy- gauge metal container manufac- turing 29110 Prefabricated metal manufacturing building 228 Structural metal industries 27410 Structural steel fabricating 27490 Structural metal product manu- facturing (not elsewhere classi- fied) 231 Aviation, electronic and elec- 28240 Aircraft manufacturing and re- trical manufacturing pair services 28490 Electronic equipment manufac- turing (not elsewhere classified) 28510 Domestic appliance manufactur- ing (not elsewhere classified) 28511 Whiteware appliance manufac- turing 28540 Electric lighting equipment manufacturing 28590 Electrical equipment manufac- turing (not elsewhere classified) 28110 Motor vehicle manufacturing 28130 Automotive electrical compo- nents manufacturing 28190 Motor vehicle parts manufactur- ing (not elsewhere classified) 233 Automotive and transport manu- facturing 102 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 235 Shipbuilding 237 Boatbuilding 241 Machinery and equipment manu- facturing (lower-medium risk group) 28290 Transport equipment manufac- turing (not elsewhere classified) 28210 Shipbuilding and ship repair ser- vices (any vessel 50 tonnes dis- placement or over) 28220 Boatbuilding and boat repair ser- vices (all vessels under 50 tonnes displacement) 28520 Electric cable and wire manufac- turing 28630 Food and other industry-specific machinery and equipment manu- facturing (not elsewhere classi- fied) 28640 Machine tool and parts manufac- turing 28650
 Lifting and material-handling equipment manufacturing 28660 Pump and compressor manufac- turing 28670 Fixed space heating, cooling, and ventilation equipment manu- facturing 243 Machinery and equipment manu- 28120 Motor vehicle body and trailer facturing (medium-risk group) manufacturing 28230 Railway rolling stock manufac- turing and repair services 28610 Agricultural machinery equipment manufacturing 28620 Mining and construction ma- chinery manufacturing 28690 Machinery and equipment manu- facturing (not elsewhere classi- fied) and 29220 Metal furniture manufacturing 78621 Labour supply services (on-hired staff—non-office work—includ- ing up to 30% office work) 24300 Reproduction of recorded media 28310 Photographic, optical, and oph- thalmic equipment manufactur- ing 103 251 Manufacturing (low-risk group) Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 28320 Medical and surgical equipment and prosthetics manufacturing 28390 Professional and scientific equip- ment manufacturing (not else- where classified) 28410 Computer and electronic office equipment manufacturing 28420 Communications equipment manufacturing 29410 Jewellery and silverware manu- facturing 253 Furniture and other manufactur- ing 29210 Wooden furniture and uphol- stered seat manufacturing 29230 Mattress manufacturing 29290 Furniture manufacturing (not elsewhere classified) 29420 Toy, sporting, and recreational product manufacturing 29490 Manufacturing (not elsewhere classified) 261 Electricity generation and supply 36102 On-selling electricity and electri- 271 Non electricity utilities and net- work infrastructure city market operation 36103 Electricity line-system operation (excluding maintenance and op- eration) 36110 Fossil fuel electricity generation 36120 Hydroelectricity generation 36130 Electricity generation (not else- where classified) 36101 Electricity line-system operation 36200 Gas supply 37010 Water supply 37020
 Sewerage and drainage services 41221 Utility network construction and maintenance services 291 Waste services 96340 Waste treatment and disposal ser- vices 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 104 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 301 Other building construction 41120 Residential building construc- 96380 Waste collection services (not elsewhere classified) tion (not elsewhere classified) 41130 Non-residential building con- struction 303 House construction 41110 House construction 311 Road and bridge construction 41210 Road and bridge construction 313 Heavy and civil engineering con- struction 41220 Heavy and civil engineering con- struction (not elsewhere classi- fied) 315 Land development services 41222 Land development and subdiv- ision 42100 Site preparation services 320 Agricultural, plumbing and 45190 Agricultural product wholesal- homeware goods wholesaling 321 Electrical services ing (not elsewhere classified) 45391 Plumbing goods wholesaling 47320 Furniture and floor coverings wholesaling 47390 Kitchenware wholesaling and diningware 42320 Electrical services telecommunication within buildings) (including services 322 Heating, ventilation and alarm 42330 Air conditioning and heating ser- services vices 323 Plumbing and building comple- tion services 324 Painting and decorating services 326 Construction and building trade services 42341 Fire and security alarm installa- tion services 42310 Plumbing services 42592 Building completion ser- vices—all trades subcontracted 42440 Painting and decorating services 42101 Hire of construction machinery and cranes with operator 42210 Concreting services 42342 Building installation services (not elsewhere classified) 42410 Plastering and ceiling services 42420 Carpentry services 42430 Tiling and carpeting services 105 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013
 2013/16 Levy risk groups Classification units 42450 Glazing services 42510 Landscape construction services 42590 Construction services (not else- where classified) 95250 Gardening and turf management services 328 Structural trade services 42220 Bricklaying services 331 Petroleum product and specialty wholesaling 333 Grocery and produce wholesal- ing 341 Electrical and electronic goods wholesaling 343 Specialised machinery equipment wholesaling and 345 Hardware goods wholesaling 42230 Roofing services 42240 Structural steel erection services 45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) 46120 Professional and scientific goods wholesaling 46130 Computer and computer periph- erals wholesaling 46160 Telecommunication wholesaling goods 47920 Jewellery and watch wholesaling 47930 Toy and sporting goods whole- saling 47991 Wholesaling—commission- based or excluding storage and handling of goods 45120 Cereal grain wholesaling 47150 Fruit and vegetable wholesaling 47190 Grocery wholesaling (not else- where classified) 47191 Grocery wholesaling—multiple product ranges 46150 Electrical and electronic goods wholesaling (not elsewhere clas- sified) 46190 Food and other specialised in- dustrial machinery and equip- ment wholesaling 45390 Hardware goods wholesaling (not elsewhere classified) 351 Vehicle and machinery wholesal- 46110 Agricultural and construction ing 106 machinery wholesaling 46220 Commercial vehicle wholesaling 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 361 Fish, meats and dairy produce wholesaling 47110 Meat, poultry, and smallgoods wholesaling 47130 Dairy produce wholesaling 47140 Fish and seafood wholesaling 371 Wholesale trade (low-risk group) 45111 Wool wholesaling 45230 Industrial and agricultural chem- ical product wholesaling 46210 Car wholesaling 47170 Liquor and tobacco product wholesaling 47210 Textile product wholesaling 47220
 Clothing and footwear wholesal- ing 47940 Book and magazine wholesaling 47950 Paper product wholesaling 47960 Pharmaceutical and toiletry goods wholesaling 373 Other wholesaling 47990 Wholesaling (not elsewhere clas- 391 Car retailing 393 Motor trade wholesaling and re- tailing 395 Motor trade services sified) 53110 Car retailing (including associ- ated vehicle servicing) 46221 Trailer and motor vehicle whole- saling (not elsewhere classified) 46230 Motor vehicle new-part whole- saling 52450 Marine equipment retailing 53120 Motor cycle retailing (including associated vehicle servicing) 53130 Trailer and motor vehicle retail- ing (not elsewhere classified) 53140 Motor vehicle parts retailing 53210 Petroleum fuel retailing (includ- ing associated vehicle servicing) 46240 Motor vehicle dismantling and used-part wholesaling 53240 Tyre retailing 411 Food retailing 21640 Bakery product manufacturing (non-factory based) 51100 Supermarket and grocery stores 107 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 51210 Fresh meat, fish, and poultry re- tailing 51220 Fruit and vegetable retailing 51230 Liquor retailing 51290 Specialised food retailing (not elsewhere classified) 52510 Pharmaceutical, cosmetic, and toiletry goods retailing 95220 Photographic film processing 420 Pharmacies and associated retail- ing 422 Clothing and footwear retailing 52210 Clothing retailing 52220 Footwear retailing 424 Retail trade (low-risk group) 52350 Entertainment media retailing 52410 Sport and camping equipment re- tailing 52430 Newspaper and book retailing 52460 Stationery goods retailing 52540 Flower retailing 52550 Watch and jewellery retailing 52560 Personal accessories retailing (not elsewhere classified) 52591 Craft and gift retailing (not else- where classified) 71111 Retail postal services 95110 Video and other electronic media rental and hiring trade (low-medium risk 52100 Department stores 426 Retail group) 52340
 Electrical, electronic, and gas ap- pliance retailing 52341 Computer and computer periph- erals retailing 52342 Electrical and electronic goods retailing (not elsewhere classi- fied) 52420 Toy and game retailing 52590 Store-based retailing (not else- where classified) 52230 Manchester and textile goods re- tailing (not elsewhere classified) 52310 Furniture retailing 428 Store and non-store retailing 108 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 52320 Floor covering retailing 52330 Hardware and building supplies retailing 52331 Houseware retailing 52520 Antique and used goods retailing 52530 Garden supplies retailing 52595 Non-store retailing 52597 Retail commission-based buying or selling (or both) 441 Hospitality services 57100 Accommodation 451 Catering and meal services 51250 Takeaway food services 57200 Pubs, taverns, and bars 57400 Clubs (hospitality) 51270 Catering services 57300 Cafes and restaurants 461 Road passenger and rail transport 61210 Interurban and rural bus trans- port 61220 Urban bus transport 61230 Taxi and road transport (not else- where classified) 62000 Rail freight transport 62100 Rail passenger transport 463 Road freight transport 61100 Road freight transport 491 Air transport and support ser- vices 64010 Air transport under Civil Avi- ation Rules Part 121, 125, or 129 66300 Airport operations and air trans- port support services (not else- where classified) 493 Air operations (higher-risk 02130 Air operations under Civil Avi- group) ation Rules Part 137 501 Water and scenic transport 64040 Air operations under Civil Avi- ation Rules Part 133 or 135 64050 Air operations under Civil Avi- ation Rules Parts 101, 103, 104, 105, or 106 63010 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) 109 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 63020
 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) 63030 Inland water transport (except passenger-only) 63031 Water passenger transport (river, lake, or harbour) 66230 Port and water transport terminal and marina operations 66290 Water transport support services (not elsewhere classified) 66500 Scenic and sightseeing transport (excluding aviation) 511 Postal and courier services 71110 Postal services 521 Travel, customs and shipping 66410 Travel agency and tour arrange- agency services ment services 71120 Courier pick-up and delivery ser- vices 66440 Customs and shipping agency services (excluding handling of goods) 523 Other transport and transport ser- 65090 Transport (not elsewhere classi- vices fied) 66190 Transport support services (not elsewhere classified) 66420 Freight forwarding services 525 Stevedoring 66210 Stevedoring services 531 Warehousing and storage 67010 Grain storage services 541 Publishing 24211 Newspaper publishing 67090 Warehousing and storage ser- vices (not elsewhere classified) 24221 Magazine and other periodical publishing 24230 Book publishing 24231 Publishing (not elsewhere clas- sified) (except software, music, and Internet) 24232 Internet publishing and broad- casting 24233 Directory and mailing-list pub- lishing 110 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 24234 Music publishing 24235 Software publishing 581 Communications and informa- 71200 Wired telecommunications net- tion services work operation 621 Finance, insurance and statistical services 71210 Wireless telecommunications network operation (not else- where classified) 71230 Telecommunications services (not elsewhere classified) 71240 Internet service providers and web search portals 78310 Data processing and web-hosting services 78320 Electronic information storage services 92110 Information services (not else- where classified) 73100 Central
 banking 73210 Banking 73220 Building society operation 73230 Credit union operation 73290 Depository financial intermedia- tion (not elsewhere classified) 73300 Non-depository financing 73400 Financial asset investing 74110 Life insurance 74120 Superannuation funds 74210 Health insurance 74220 General insurance 75110 Financial asset broking services 75190 Auxiliary finance and investment services (not elsewhere classi- fied) 75200 Auxiliary insurance services 78530 Market research and statistical services 641 Financial and rental services 77300 Non-financial assets leasing and investment 77301 Holder investor farms and live- stock 111 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 661 Transport and machinery rental services 671 Real estate services 673 Property development and oper- ation 691 Advertising and photographic services 77410 Passenger car and minibus rental and hiring 95190 Goods and equipment rental and hiring (not elsewhere classified) and transport equipment rental and hiring (not elsewhere classified) 77420 Motor vehicle 77430 Heavy machinery and scaffold- ing rental and hiring 77200 Real estate services 77110 Residential property operators and developers (excluding con- struction) 77120 Non-residential property oper- ators and developers (excluding construction) 78510 Advertising services 95230 Professional photographic ser- vices 693 Design and engineering services 78210 Architectural services 695 697 78220 Surveying and mapping services 78230 Engineering design and engin- eering consulting services 78520 Specialised design services (not elsewhere classified) 78100 Scientific research services Scientific research services Scientific and veterinary services 78290 Scientific testing and analysis services 78291 Professional, scientific, and tech- nical services (not elsewhere classified) 86400 Veterinary services 701 Computer services 78340 Computer systems design and re- 720 Legal
 services lated services 78410 Legal services 721 Accounting services 78420 Accounting services 723 Management and consulting ser- 78550 Management advice and related vices 112 consulting services 78560 Corporate head office manage- ment services 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 724 Business support services 61231 Taxi organisations (excluding those that provide taxi services) 78610 Employment placement and re- cruitment services (no on-hired staff) 78620 Labour supply services (on-hired staff—office workers only) 78630 Document preparation services 78691 Credit reporting and debt collec- tion services 78692 Call centre operation 84700 Educational support services 726 Administrative services 78540 Office administrative services 728 Labour supply services (medium-risk group) 78693 Administrative services (not elsewhere classified) 78622 Labour supply services (on-hired staff—both office and non-of- fice work—minimum 30% office work) 751 Government administration 81110 Central government administra- tion (not elsewhere classified) 81300 Foreign government representa- tion 753 Local government, public order 81130 Local government administra- and regulatory services tion (not elsewhere classified) 96360 Public order and safety services (not elsewhere classified) 96400 Regulatory services (licensing and inspection) (not elsewhere classified) 755 Justice 81200 Justice 761 Defence 771 773 Police services Inspection, investigation and se- curity services 87292 Parole or probationary services 82000 Defence 96310 Police services 21111 Meat and food inspection ser- vices 78640 Investigation and security ser- vices 775 Corrective services 96320 Correctional and detention ser- vices 113 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 777 Fire and emergency services 96330 Fire protection and other emer- gency services (except
 police and ambulance services) 801 Primary and secondary education 84210 Primary education 811 Tertiary education 821 Community and arts education 841 Hospital and midwifery services 84220 Secondary education 84230 Combined primary and sec- ondary education 84240 Special-school education 84310 Higher education (undergraduate and postgraduate courses) 84320 Technical and vocational educa- tion and training 84400 Adult, community, and other education (not elsewhere classi- fied) 84600 Arts education 86110 Hospitals hospitals) (except psychiatric 86120 Psychiatric hospitals and psy- chiatric services (not elsewhere classified) 86132 Midwifery services 851 Medical and optical services 86210 General practice medical ser- vices 86220 Specialist medical services 86320 Optometry and optical dispens- ing 853 Dental services 86230 Dental services 855 Health and community services 86310 Pathology and diagnostic imag- ing services 86340 Community health centre oper- ation 86350 Physiotherapy services 86360 Chiropractic and osteopathic ser- vices 86390 Allied health services (not else- where classified) 86391 Health care services (not else- where classified) 87222 Residential refuge operation 114 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups 861 Preschool education and child care Classification units 84100 Preschool education 87100 Child care services 863 Medical and social support ser- 86131 Labour supply services (nursing, vices 865 Aged and residential care and ambulance services medical, and dental) 87290 Social assistance services (not elsewhere classified) 86130 Aged care residential services 86330 Ambulance services 87210 Retirement operation village (without rest home or hospital facilities) 87211 Retirement operation village (with rest home or hospital facil- ities) 87220 Residential care services (not elsewhere classified) 901 Entertainment broadcasting and 91120 Motion picture and video distri- distribution bution
 91210 Radio broadcasting 91220 Free-to-air television broadcast- ing 91230 Cable and other subscription pro- gramming 92100 Libraries and archives 903 Entertainment and performing 91110 Motion picture and video pro- arts duction 91111 Post-production services and other motion picture and video activities (not elsewhere classi- fied) 91130 Motion picture exhibition 92410 Performing arts operation 92420 Creative artists, musicians, writ- ers, and performers 92510 Music and other sound recording activities (not elsewhere classi- fied) 92520 Performing arts venue operation 93220 Casino operation 911 Sporting and recreational activ- ities (lower-risk group) 93111 Horse and dog racing administra- tion and track operation 115 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 93120 Sports and physical recreation venues, grounds, and facilities operation 93130 Health and fitness centres and gymnasia operation and physical recre- ation—community rugby league recre- physical and 93171 Sport 93184 Sport ation—softball or baseball 93186 Sport and physical recre- ation—swimming 93187 Sport and physical recre- ation—tennis 93188 Sport physical and ation—water skiing and ation—community where classified) physical (not 93190 Sport recre- recre- else- 93192 Sport and physical recre- ation—boating or yachting 93193 Sport and physical recre- ation—cycling 93195 Sport and ation—golf and physical recre- physical recre- 93199 Sport 913 Recreational facilities operation 92310 Zoological and botanic gardens ation—netball 93300 Amusement parks and centres operation 915 Sporting and recreational activ- ities (medium-risk group) operation 92390 Nature reserve and conservation park operation 84500 Sports and physical recreation instruction 93112 Dog racing activities 93170 Sport and physical recre- ation—community rugby 93182 Sport physical and ation—snow skiing and physical recre- recre- 93185 Sport 917 Equine and sporting
 activities (medium-high risk group) ation—squash or badminton 01520 Horse farming and horse agist- ment 116 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Schedule 4 Levy risk groups Classification units 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing—drivers 93174 Sport and physical recre- ation—community cricket 93175 Sport physical and ation—professional elsewhere classified) and physical sport recre- (not recre- 93194 Sport ation—professional cricket 93198 Sport and ation—motor racing physical recre- 919 Equine and sporting activities (high-risk group) 93400 Amusement and other recreation activities (not elsewhere classi- fied) 93110 Horse racing activities—thor- oughbred and other (not else- where classified) 93114 Horse racing activities—thor- oughbred racing—jockeys 93180 Sport and physical recre- ation—professional rugby 93181 Sport physical and ation—professional league recre- rugby 93196 Sporting and recreational equine activities (not elsewhere classi- fied) 93197 Sport physical recre- and ation—motor cycling 921 Museums and gambling activ- ities 92200 Museum operation 93210 Lottery operation 941 Repair and maintenance (low- risk group) 93290 Gambling activities (not else- where classified) 52620 Clothing and footwear repair 52690 Repair and maintenance (not elsewhere classified) 78330 Electronic (except domestic ap- pliance) and precision equipment repair and maintenance 117 Schedule 4 Accident Compensation (Experience Rating) Regulations 2013 2013/16 Levy risk groups Classification units 943 Repair and maintenance (medium-risk group) 945 Facilities maintenance and man- agement 28680 Machinery and equipment repair and maintenance (not elsewhere classified) 52610 Domestic appliance repair and maintenance 53220 Automotive electrical services 53230 Automotive body, paint, and in- terior repair and maintenance 53290 Automotive repair and mainten- ance (not elsewhere classified) 78650 Pest
 control services (except agricultural and forestry) 78660 Cleaning services and facil- ities management (not elsewhere classified) 951 Business and community organ- 96100 Religious organisations and ser- isations vices 953 Personal and community activ- ities 96210 Business and professional asso- ciation services 96220 Labour association services 96290 Interest group services (not else- where classified) 66110 Parking services 95240 Funeral, crematorium, and cemetery services 95260 Hairdressing and beauty services 95270 Diet and weight-reduction centre operation 95290 Personal services (not elsewhere classified) 95300 Brothel-keeping, massage par- lour and prostitution services 96291 Community-based, multi-func- tional activities (not elsewhere classified) 97000 Private households employing staff 955 Laundries and dry cleaners 95210 Laundry and dry-cleaning ser- vices 118 2013/16 Accident Compensation (Experience Rating) Regulations 2013 Explanatory note Michael Webster, for Clerk of the Executive Council.
Explanatory note This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 April 2013, revoke and replace the Accident Compensation (Experience Rating) Regulations 2011 (the 2011 regulations).

Experience rating adjusts the amount of a person’s work account levy in line with the accident compensa- tion claims attributable to the person that are payable from the work account and that qualify for experience rating.
The 2011 regulations are saved and will continue to apply for the purposes of calculating adjustments to a person’s work account levy for the 2011–2012 and the 2012–13 levy years.

The main differences between these regulations and the 2011 regu- lations are as follows: • Part 4 (which defined terms relevant to previous levy years) is omitted.

Terms that are relevant to the 2013–2014 levy year are defined in regulation 6.
In particular, the definitions of applicable levy year, experience period, levy risk group, and minimum liable earnings have been updated: Schedule 1 is new.

It sets out the classification units and levy risk groups to apply in the 2013–2014 levy year.
This schedule incorporates the following changes to Schedule 1 of the 2011 regulations: • new CU 02195 (horticultural contracting and labour supply services) is created in levy risk group 010: CU 66230 (port and water transport terminal and marina operations) is updated to remove the reference to marina operators, which will instead by covered by CU 93120: new CU 93410 (alpine and white water recreation ac- tivities) is created in levy risk group 917 and CU 93400 (amusement and other recreation activities (not else- where classified)) is moved into levy risk group 911: • • • 119 Explanatory note Accident Compensation (Experience Rating) Regulations 2013 2013/16 • • • • CU 77300 (non-financial assets leasing and investment) is renamed by adding “(including franchisors)” to clar- ify that this CU includes franchisors: CU 64050, which relates to air operations under certain Civil Aviation Rules, is updated to recognise new Part 115 of the Civil Aviation Rules (relating to adventure aviation): CU 93175 (sport and physical recreation—professional sport (not elsewhere classified)) is moved from levy risk group 917 to levy risk group 919: CU 52331 (houseware retailing), CU 52595 (non-store retailing), and CU 52597 (retail commission-based buy- ing or selling (or both)) all move from levy risk group 428 to levy risk group 426: CU 28520 (electric cable and wire manufacturing) is moved from levy risk group 241 to levy risk group 231: CU 29220 (metal furniture manufacturing) is moved from levy risk group 243 to levy risk group 241: Schedule 2 is also new.
It sets out the classification units and levy risk groups that applied in the 2011–2012 levy year: Schedule 3 sets out the classification units and levy risk groups (It is the same as that applied in the 2010–2011 levy year.

Schedule 2 of the 2011 regulations.

): Schedule 4 sets out the classification units and levy risk groups that applied in the 2009–2010 levy year.

(It is the same as Schedule 3 of the 2011 regulations.)
• • • • • Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 28 February 2013.

These regulations are administered by the Ministry of Business, Innovation, and Employment.

12 120 Wellington, New Zealand: Published under the authority of the New Zealand Government—2013