Accident Compensation (Experience Rating) Regulations 2025
2025/19
Accident Compensation (Experience Rating) Regulations 2025
Cindy Kiro, Governor-General
Order in Council
At Wellington this 24th day of February 2025
Present:
Her Excellency the Governor-General in Council
These regulations are made under section 329 of the Accident Compensation Act 2001—
(a)
on the advice and with the consent of the Executive Council; and
(b)
on the recommendation of the Minister for ACC made—
(i)
having regard to the principles of financial responsibility specified in section 166A of that Act; and
(ii)
after complying with the consultation requirement specified in section 330 of that Act; and
(iii)
after receiving and considering a recommendation from the Accident Compensation Corporation made in accordance with section 331 of that Act.
Contents
Regulations
1 Title
These regulations are the Accident Compensation (Experience Rating) Regulations 2025.
2 Commencement
These regulations come into force on 1 April 2025.
About these regulations
3 What these regulations do
(1)
These regulations provide an experience rating system.
(2)
The experience rating system applies to the section 167(4)(a) levy or the self-employed and shareholder-employee levy that a levy payer (that is, an employer, a private domestic worker, a self-employed person, or a shareholder-employee) must pay.
(3)
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—
(a)
the employer’s current or former employees; or
(b)
the private domestic worker; or
(c)
the self-employed person; or
(d)
the shareholder-employee.
(4)
An adjustment under the system is in addition to an upward or a downward adjustment under section 174A or 175 of the Act.
4 Calculations underpinning regulations
(1)
In relation to the 2025/2026 levy year,—
(a)
if a levy payer is a qualifying class 1 levy payer, the Corporation must decide whether to make an adjustment (as described in regulation 3(3)), in accordance with regulations 7 to 11; or
(b)
if a levy payer is a qualifying class 2 levy payer, the Corporation must decide whether to make an adjustment (as described in regulation 3(3)), in accordance with regulations 12 to 22.
(2)
In relation to the 2026/2027 levy year and the 2027/2028 levy year,—
(a)
for each qualifying class 1 levy payer, the Corporation must not make an adjustment (as described in regulation 3(3)) under these regulations:
(b)
for each qualifying class 2 levy payer, the Corporation must decide whether to make an adjustment (as described in regulation 3(3)), in accordance with regulations 12 to 22.
(3)
The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.
(4)
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 accredited employer as claims accepted by the Corporation; and
(b)
treat weekly compensation paid by the employer when an accredited employer as weekly compensation paid by the Corporation; and
(c)
treat qualifying costs of treatment paid by the employer when an accredited employer as qualifying costs of treatment paid by the Corporation.
5 Tax years to which regulations apply
These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employee levies that are payable for—
(a)
the 2025/2026 tax year; and
(b)
the 2026/2027 tax year; and
(c)
the 2027/2028 tax year.
Terms used
6 Interpretation
(1)
In these regulations, unless the context otherwise requires,—
2021/2022 tax year means the tax year starting on 1 April 2021 and ending on 31 March 2022
2022/2023 tax year means the tax year starting on 1 April 2022 and ending on 31 March 2023
2023/2024 tax year means the tax year starting on 1 April 2023 and ending on 31 March 2024
2024/2025 tax year means the tax year starting on 1 April 2024 and ending on 31 March 2025
2025/2026 levy year means the levy year starting on 1 April 2025 and ending on 31 March 2026
2025/2026 tax year means the tax year starting on 1 April 2025 and ending on 31 March 2026
2026/2027 levy year means the levy year starting on 1 April 2026 and ending on 31 March 2027
2026/2027 tax year means the tax year starting on 1 April 2026 and ending on 31 March 2027
2027/2028 levy year means the levy year starting on 1 April 2027 and ending on 31 March 2028
2027/2028 tax year means the tax year starting on 1 April 2027 and ending on 31 March 2028
Act means the Accident Compensation Act 2001
applicable levy year means whichever of the following is the levy year in relation to which the levy payer’s adjustment is to be assessed:
(a)
the 2025/2026 levy year:
(b)
the 2026/2027 levy year:
(c)
the 2027/2028 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)
the experience period; and
(b)
the 6 months that—
(i)
immediately follow the last year of the experience period; and
(ii)
start on 1 April and end with the close of 30 September
experience period,—
(a)
in relation to the 2025/2026 levy year, means the period consisting of—
(i)
the 2023/2024 tax year (see Schedule 3); and
(ii)
the 2022/2023 tax year (see Schedule 3); and
(iii)
the 2021/2022 tax year (see Schedule 4); and
(b)
in relation to the 2026/2027 levy year, means the period consisting of—
(i)
the 2024/2025 tax year (see Schedule 3); and
(ii)
the 2023/2024 tax year (see Schedule 3); and
(iii)
the 2022/2023 tax year (see Schedule 3); and
(c)
in relation to the 2027/2028 levy year, means the period consisting of—
(i)
the 2025/2026 tax year (see Schedule 2); and
(ii)
the 2024/2025 tax year (see Schedule 3); and
(iii)
the 2023/2024 tax year (see Schedule 3)
levy payer,—
(a)
(b)
in relation to the 2026/2027 levy year and the 2027/2028 levy year,—
(i)
in Part 2, means a qualifying class 2 levy payer; and
(ii)
in Part 3, means—
(A)
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; or
(B)
a self-employed person or a shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; or
(C)
an accredited employer
levy risk group,—
(a)
for the applicable levy year, means a group that—
(i)
is described in the second column of Schedule 1; and
(ii)
consists of the classification unit or units opposite it in the fourth column of that schedule:
(b)
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 second column of Schedule 2, 3, or 4 (whichever is applicable); and
(ii)
consists of the classification unit or units opposite it in the fourth column of that schedule
levy year means the period starting on 1 April in a year and ending on 31 March of the following year
liable earnings means the sum of the earnings of an employer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) of the Act that apply to the applicable tax year
LRG modifier means a levy payer’s levy risk group modifier, calculated in accordance with regulation 13
minimum liable earnings,—
(a)
in relation to the tax years that form part of the experience period for the 2025/2026 levy year, are as follows:
(i)
for the 2023/2024 tax year, $43,349:
(ii)
for the 2022/2023 tax year, $42,465:
(iii)
for the 2021/2022 tax year, $36,816; and
(b)
in relation to the tax years that form part of the experience period for the 2026/2027 levy year, are as follows:
(i)
for the 2024/2025 tax year, $44,250:
(ii)
for the 2023/2024 tax year, $43,349:
(iii)
for the 2022/2023 tax year, $42, 465; and
(c)
in relation to the tax years that form part of the experience period for the 2027/2028 levy year, are as follows:
(i)
for the 2025/2026 tax year, $49,365:
(ii)
for the 2024/2025 tax year, $44,250:
(iii)
for the 2023/2024 tax year, $43,349
qualifying claim,—
(a)
in relation to the 2025/2026 levy year, has the meaning set out in subclause (2); and
(b)
in relation to the 2026/2027 levy year and the 2027/2028 levy year, has the meaning set out in subclause (3)
qualifying class 1 levy payer—
(a)
means an employer who,—
(i)
in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and
(ii)
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
(iii)
in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:
(b)
does not include an employer described in paragraph (a) who—
(i)
is included in a group made under regulation 23 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
(ii)
is an accredited employer:
(c)
means a private domestic worker who,—
(i)
in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and
(ii)
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
(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)
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
(ii)
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)
in each tax year in the experience period, paid, or was liable to pay, a self-employed and shareholder-employee levy; and
(ii)
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
(ii)
had liable earnings greater than the minimum liable earnings for the tax year:
(b)
does not include an employer described in paragraph (a) who is an accredited employer:
(c)
means a group made under regulation 23 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
(ii)
had liable earnings greater than the minimum liable earnings for the tax year; and
(iii)
for the purposes of the application of Part 2 to the group, is treated as if any of the following who are in the group were not in it:
(A)
a self-employed person:
(B)
a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy:
(C)
an accredited employer
qualifying costs of treatment—
(a)
means the costs of—
(i)
treatment described in clause 2 of Schedule 1 of the Act; and
(ii)
any ancillary services related to treatment described in clause 3(1) of Schedule 1 of the Act; but
(b)
does not include the costs of public health acute services
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) of the Act:
(b)
if a Work Account levy is adjusted under section 174A or 175 of the Act or under an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted
self-employed and shareholder-employee levy—
(a)
means the levy payable by shareholder-employees and self-employed persons to purchase and maintain weekly compensation under sections 190 and 208 of the Act respectively:
(b)
if the levy described in paragraph (a) is adjusted under section 174A or 175 of the Act, means the amount of the levy before the levy is adjusted
weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim
Work Account levy means the levy payable by—
(a)
an employer under section 168 of the Act:
(b)
a private domestic worker under section 168A of the Act:
(c)
a self-employed person under section 168B of the Act.
(2)
A qualifying claim, in relation to the 2025/2026 levy year,—
(a)
in relation to a qualifying class 1 levy payer,—
(i)
means a claim that—
(A)
is made under section 48 of the Act for a work-related personal injury suffered in the experience period (except for a work-related personal injury described in subparagraph (ii)); and
(B)
is accepted by the Corporation; but
(ii)
does not include a claim made for a work-related personal injury suffered in the experience period that is—
(A)
a mental injury suffered by a person in the circumstances described in section 21 of the Act; or
(B)
a personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or
(C)
a personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss; and
(b)
in relation to a qualifying class 2 levy payer,—
(i)
means a claim that—
(A)
is made under section 48 of the Act for a work-related personal injury suffered in the applicable tax year (except for a work-related personal injury described in subparagraph (ii)); and
(B)
is accepted by the Corporation; but
(ii)
does not include a claim made for a work-related personal injury suffered in the applicable tax year that is—
(A)
a mental injury suffered by a person in the circumstances described in section 21 of the Act; or
(B)
a personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or
(C)
a personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss.
(3)
A qualifying claim, in relation to the 2026/2027 levy year and the 2027/2028 levy year, in relation to a qualifying class 2 levy payer,—
(a)
means a claim that—
(i)
is made under section 48 of the Act for a work-related personal injury suffered in the applicable tax year (except for a work-related personal injury described in paragraph (b)); and
(ii)
is accepted by the Corporation; but
(b)
does not include a claim made for a work-related personal injury suffered in the applicable tax year that is—
(i)
a mental injury suffered by a person in the circumstances described in section 21 of the Act; or
(ii)
a personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or
(iii)
a personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss.
Part 1 Experience rating system: qualifying class 1 levy payers in 2025/2026 levy year
7 Calculations
(1)
The Corporation must calculate the number of qualifying claims in the experience period for which it has paid weekly compensation for an employer’s current or former employees or a private domestic worker or a self-employed person or a shareholder-employee.
(2)
For the qualifying claims described in subclause (1), the Corporation must calculate the total number of weekly compensation days in the claims activity period.
(3)
The Corporation must calculate the number of qualifying claims in the experience period that involve 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.
8 Discount
(1)
This regulation applies if the numbers the Corporation calculates under regulation 7(1) and (3) for the levy payer are both zero.
(2)
The Corporation must apply a discount of 10% 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.
9 Loading
(1)
This regulation applies if—
(a)
the number the Corporation calculates under regulation 7(2) for the levy payer is 71 or more; or
(b)
the number the Corporation calculates under regulation 7(3) for the levy payer is 1 or more.
(2)
The Corporation must apply a loading of 10% 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.
10 No adjustment
(1)
This regulation applies if—
(a)
the number the Corporation calculates under regulation 7(2) for the levy payer is from 1 to 70 (inclusive); and
(b)
the number the Corporation calculates under regulation 7(3) for the levy payer is zero.
(2)
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.
11 Applying grouping for this Part
If the Corporation’s exercise of its grouping power in regulation 23 makes a group that, if it were an individual, would be a levy payer, the Corporation must—
(a)
disregard the group; and
(b)
apply this Part to each levy payer in the group; and
(c)
invoice each levy payer in the group individually.
Part 2 Experience rating system: qualifying class 2 levy payers
12 Process to determine discount, loading, or no adjustment
(1)
The Corporation must follow the steps set out in this regulation—
(a)
to decide whether it must apply a discount or loading, or no adjustment, to the levy payable by a levy payer in the applicable levy year; and
(b)
to determine, if it is to apply a discount or loading, the level of that discount or loading.
(2)
Step 1: the Corporation must apply Schedules 2, 3, and 4 to determine, for each tax year in the experience period, each levy risk group the levy payer is in.
(3)
Step 2: the Corporation must calculate, for each tax year in the experience period, the levy payer’s LRG modifier for each of those levy risk groups. The Corporation must calculate each LRG modifier in accordance with regulations 13 to 16.
(4)
Step 3: the Corporation must use the LRG modifier for each of the levy payer’s levy risk groups to determine the tax year modifier for each tax year in the experience period in accordance with regulation 17.
(5)
Step 4: the Corporation must calculate the levy payer’s experience period modifier by combining the levy payer’s 3 tax year modifiers in accordance with regulation 18(1).
(6)
Step 5: the Corporation must round the levy payer’s experience period modifier in accordance with regulation 19 to calculate the levy payer’s preliminary discount or loading.
(7)
Step 6: the Corporation must apply any fatality adjustment to the levy payer’s preliminary discount or loading in accordance with regulation 20 to calculate the levy payer’s final discount or loading.
(8)
Step 7: the Corporation must apply the levy payer’s final discount or loading (if any) to the levy paid or payable, in accordance with regulation 21.
13 Calculating LRG modifier
(1)
For the purposes of regulation 12(3), the Corporation must calculate the LRG modifier using the following formula:
(rehabilitation component × 0.75) + (risk management component × 0.25)
where—
- rehabilitation component
is the rehabilitation component calculated using the formulas in regulation 14
- risk management component
is the risk management component calculated using the formulas in regulation 15.
(2)
For each levy payer, the Corporation must calculate the LRG modifier—
(a)
for each tax year in the experience period; and
(b)
for each levy risk group the levy payer is in, within each tax year in the experience period.
14 Calculation of rehabilitation component of LRG modifier
(1)
The Corporation must calculate the rehabilitation component using the following formula:
[(payer’s rate − payers’ rate) ÷ payers’ rate] × credibility weighting
where—
- payer’s rate
is the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclause (3)
- payers’ rate
is the experience rate of all the levy payers in the applicable levy risk group calculated using the formula in subclause (4)
- credibility weighting
is the credibility weighting determined in accordance with regulation 16.
(2)
However, if the rehabilitation component calculated for each levy risk group in accordance with subclause (1)—
(a)
is greater than 1.0, the Corporation must disregard the result and treat the component as 1.0:
(b)
is less than −0.50, the Corporation must disregard the result and treat the component as −0.50.
(3)
The Corporation must calculate the payer’s rate using the following formula:
compensation days ÷ earnings
where—
- compensation days—
(a)
is the total number of weekly compensation days that—
(i)
fall within the claims activity period; and
(ii)
relate to the levy payer’s qualifying claims in the applicable levy risk group; but
(b)
any qualifying claim that exceeds 365 weekly compensation days within the claims activity period must be counted as 365 weekly compensation days
- earnings
is the total of the levy payer’s liable earnings in the applicable tax year.
(4)
The Corporation must calculate the payers’ rate using the following formula:
compensation days ÷ earnings
where—
- compensation days—
(a)
is the total number of weekly compensation days that—
(i)
fall within the claims activity period; and
(ii)
relate to the qualifying claims of all levy payers in the applicable levy risk group; but
(b)
any qualifying claim that exceeds 365 weekly compensation days within the claims activity period must be counted as 365 weekly compensation days
- earnings
is the total of the liable earnings of all levy payers in the applicable levy risk group in the applicable tax year.
15 Calculation of risk management component of LRG modifier
(1)
The Corporation must calculate the risk management component years using the following formula:
[(payer’s rate − payers’ rate) ÷ payers’ rate] × credibility weighting
where—
- payer’s rate
is the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclause (3)
- payers’ rate
is the experience rate of all the levy payers in the applicable levy risk group calculated using the formula in subclause (4)
- credibility weighting
is the credibility weighting determined in accordance with regulation 16.
(2)
However, if the risk management component calculated for each levy risk group in accordance with subclause (1)—
(a)
is greater than 1.0, the Corporation must disregard the result and treat the component as 1.0:
(b)
is less than −0.50, the Corporation must disregard the result and treat the component as −0.50.
(3)
The Corporation must calculate the payer’s rate using the following formula:
claims ÷ earnings
where—
- claims
is the number of the qualifying claims of the levy payer in the applicable levy risk group, excluding any claims that involve the death of a current or former employee of an employer or the death of a private domestic worker, for which the Corporation paid an amount greater than $750 in the claims activity period for qualifying costs of treatment
- earnings
is the total of the levy payer’s liable earnings in the applicable levy risk group in the applicable tax year.
(4)
The Corporation must calculate the payers’ rate using the following formula:
claims ÷ earnings
where—
- claims
is the number of the qualifying claims of the levy payer in the applicable levy risk group, excluding any claims that involve the death of a current or former employee of an employer or the death of a private domestic worker, for which the Corporation paid an amount greater than $750 in the claims activity period for qualifying costs of treatment
- earnings
is the total of the liable earnings of all the levy payers in the applicable levy risk group in the applicable tax year.
16 Meaning of credibility weighting
The Corporation must determine the credibility weightings referred to in regulations 14(1) and 15(1) using the applicable formula in paragraphs (a) to (h) or the credibility weighting in paragraph (i), as follows:
(a)
if the liable earnings (LE) of the levy payer in the tax year are $110,000 or less, the credibility weighting is the result of—
0.05 × √(LE ÷ $110,000)
(b)
if the liable earnings (LE) of the levy payer in the tax year are over $110,000 and equal to or under $277,000, the credibility weighting is the result of—
5% + {0.05 × √[(LE − $110,000) ÷ $167,000]}
(c)
if the liable earnings (LE) of the levy payer in the tax year are over $277,000 and equal to or under $567,000, the credibility weighting is the result of—
10% + {0.05 × √[(LE − $277,000) ÷ $290,000]}
(d)
if the liable earnings (LE) of the levy payer in the tax year are over $567,000 and equal to or under $1,100,000, the credibility weighting is the result of—
15% + {0.05 × √[(LE − $567,000) ÷ $533,000]}
(e)
if the liable earnings (LE) of the levy payer in the tax year are over $1,100,000 and equal to or under $2,767,000, the credibility weighting is the result of—
20% + {0.1 × √[(LE − $1,100,000) ÷ $1,667,000]}
(f)
if the liable earnings (LE) of the levy payer in the tax year are over $2,767,000 and equal to or under $5,567,000, the credibility weighting is the result of—
30% + {0.1 × √[(LE − $2,767,000) ÷ $2,800,000]}
(g)
if the liable earnings (LE) of the levy payer in the tax year are over $5,567,000 and equal to or under $11,100,000, the credibility weighting is the result of—
40% + {0.1 × √[(LE − $5,567,000) ÷ $5,533,000]}
(h)
if the liable earnings (LE) of the levy payer in the tax year are over $11,100,000 and equal to or under $75,000,000, the credibility weighting is the result of—
50% + {0.5 × √[(LE − $11,100,000) ÷ $63,900,000]}
(i)
if the liable earnings of the levy payer in the tax year are over $75,000,000, the credibility weighting is 100%.
17 Determination of tax year modifier
(1)
For the purposes of regulation 12(4), the Corporation must use the LRG modifier for each levy risk group the levy payer is in to determine the levy payer’s tax year modifier for each tax year in the experience period.
(2)
If the levy payer is in only 1 levy risk group in a tax year in the experience period, the Corporation must treat the levy payer’s LRG modifier for the tax year as being the levy payer’s tax year modifier.
(3)
If the levy payer is in 2 or more levy risk groups in a tax year in the experience period, the Corporation must determine the levy payer’s tax year modifier by,—
(a)
first, for each levy risk group the levy payer is in, using the following formula:
LRG modifier × (levy ÷ total levy)
where—
- LRG modifier
is the LRG modifier for the relevant levy risk group calculated in accordance with regulation 13
- levy
is the levy paid or payable by the levy payer in the applicable tax year for the relevant levy risk group
- total levy
is the total levy paid or payable under section 167(4) of the Act by the levy payer in the applicable tax year, across all applicable levy risk groups; and
(b)
second, adding up all the results of the calculations in paragraph (a).
18 Calculation of experience period modifier
(1)
For the purposes of regulation 12(5), the Corporation must calculate the levy payer’s experience period modifier by using the following formula:
(year 1 tax year modifier × 40 ÷ 210) + (year 2 tax year modifier × 70 ÷ 210) + (year 3 tax year modifier × 100 ÷ 210)
(2)
In subclause (1),—
(a)
in relation to the 2025/2026 levy year,—
year 1 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2021/2022 tax year
year 2 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2022/2023 tax year
year 3 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2023/2024 tax year; and
(b)
in relation to the 2026/2027 levy year,—
year 1 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2022/2023 tax year
year 2 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2023/2024 tax year
year 3 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2024/2025 tax year; and
(c)
in relation to the 2027/2028 levy year,—
year 1 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2023/2024 tax year
year 2 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2024/2025 tax year
year 3 tax year modifier means the tax year modifier calculated in accordance with regulation 17 for the 2025/2026 tax year.
19 Rounding experience period modifier
(1)
For the purposes of regulation 12(6), the Corporation must round the levy payer’s experience period modifier as follows:
(a)
if the experience period modifier is a negative number, the Corporation must calculate the preliminary discount to the section 167(4)(a) levy payable by the levy payer in the applicable levy year in accordance with the following table:
| Result of calculation under regulation 18 | Discount to be applied | |
|---|---|---|
| Equal to or under −0.45 | −0.50 | |
| Over −0.45 and equal to or under −0.35 | −0.40 | |
| Over −0.35 and equal to or under −0.25 | −0.30 | |
| Over −0.25 and equal to or under −0.15 | −0.20 | |
| Over −0.15 and equal to or under −0.05 | −0.10 | |
| Over −0.05 and under 0.00 | 0.00 |
(b)
if the experience period modifier is a positive number, the Corporation must calculate the preliminary loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year in accordance with the following table:
| Result of calculation under regulation 18 | Loading to be applied | |
|---|---|---|
| Over 0.00 and equal to or under 0.05 | 0.00 | |
| Over 0.05 and equal to or under 0.15 | +0.10 | |
| Over 0.15 and equal to or under 0.25 | +0.20 | |
| Over 0.25 and equal to or under 0.35 | +0.30 | |
| Over 0.35 and equal to or under 0.45 | +0.40 | |
| Over 0.45 and equal to or under 0.55 | +0.50 | |
| Over 0.55 and equal to or under 0.65 | +0.60 | |
| Over 0.65 and equal to or under 0.75 | +0.70 | |
| Over 0.75 and equal to or under 0.85 | +0.80 | |
| Over 0.85 and equal to or under 0.95 | +0.90 | |
| Over 0.95 | +1.00 |
(2)
For each levy year, the preliminary discount or loading must be adjusted under regulation 20 to calculate the final discount or loading to be applied under regulation 21.
20 Fatality adjustment
(1)
If 1 or more of the levy payer’s qualifying claims during the experience period involved the death of a current or former employee of an employer, or the death of a private domestic worker, the Corporation must apply a fatality adjustment to the preliminary discount or loading calculated under regulation 19 in accordance with the following table:
| Date of fatality | Adjustment to be applied | |
|---|---|---|
| 1 or more deaths occurred in the most recent tax year of the experience period | +0.20 | |
| No deaths occurred in the most recent tax year of the experience period, but 1 or more deaths occurred in the tax year before that | +0.10 |
(2)
If the result of applying the adjustment in subclause (1) is greater than 1.0, the final loading that must be applied under regulation 21 is 1.0.
21 Application of discount or loading (if any)
(1)
For the purposes of regulation 12(7), the Corporation must apply the discount or loading to the levy paid or payable by the levy payer,—
(a)
in the 2025/2026 levy year, using the following formula:
levy × discount/loading
where—
- levy
is the total levy paid or payable under section 167(4)(a) of the Act by the levy payer in the applicable levy year
- discount/loading
is the final discount to be applied or the final loading to be applied, calculated in accordance with regulations 19 and 20:
(b)
in every subsequent levy year, using the following formula:
levy × 1.072 × discount/loading
where—
- levy
is the total levy paid or payable under section 167(4)(a) of the Act by the levy payer in the applicable levy year
- discount/loading
is the final discount to be applied or the final loading to be applied, calculated in accordance with regulations 19 and 20.
(2)
However, if the final discount or final loading calculated in accordance with regulations 19 and 20 is 0, the discount/loading to be applied in the formula in subclause (1)(a) or (b) is 1.
22 Applying grouping for this Part
If the Corporation’s exercise of its grouping power in regulation 23 makes a group that is a levy payer, the Corporation must—
(a)
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
(b)
apply the decision to each levy payer in the group; and
(c)
invoice each levy payer in the group individually.
Part 3 Powers needed to make system work
23 Grouping levy payers
(1)
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.
(2)
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.
(3)
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.
(4)
If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.
(5)
If levy payers are trustees of trusts and settlors of 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.
(6)
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.
(7)
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.
(8)
In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sections YB 4, YB 5, YB 6, YB 9, and YB 11 of that Act.
(9)
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.
(10)
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.
24 Attributing information about earnings and claims
(1)
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 Corporation 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.
(7)
This regulation does not apply if the transfer, amalgamation, leaving, or ceasing was effected before 1 April 2011.
25 Disregarding arrangements
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of—
(a)
altering, directly or indirectly, the result of the application of regulations 8 to 22 to a levy payer:
(b)
a levy payer avoiding being put in a group, or in a particular group, under regulation 23:
(c)
avoiding the application of regulation 24 to a levy payer.
26 Using and disclosing information
(1)
This regulation applies to a levy payer who is an employer.
(2)
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.
(3)
The Corporation may disclose to the levy payer any information 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.
27 Collecting information
(1)
The Corporation may require a levy payer to—
(a)
provide the information the Corporation needs to apply regulation 23 or 24 to the levy payer:
(b)
confirm or deny the correctness of information that the Corporation holds about the levy payer and proposes to use to apply regulation 23 or 24 to the levy payer.
(2)
The Corporation may specify—
(a)
the form in which the levy payer must respond to the requirement:
(b)
the period within which the levy payer must respond to the requirement.
(3)
If the levy payer does not respond to the requirement in the form and time specified, the Corporation may use the information it holds about the levy payer to apply the regulation to the levy payer.
28 Declaring adverse event
(1)
The Minister may declare that an event is an adverse event for the purposes of these regulations.
(2)
The Minister must make the declaration by publishing a notice in the Gazette.
29 Revocation and saving
(1)
The Accident Compensation (Experience Rating) Regulations 2022 (SL 2022/32) are revoked.
(2)
Despite subclause (1), the Accident Compensation (Experience Rating) Regulations 2022 continue to apply, as if they had not been revoked, to the levy years—
(a)
starting on 1 April 2022 and ending on the close of 31 March 2023; and
(b)
starting on 1 April 2023 and ending on the close of 31 March 2024; and
(c)
starting on 1 April 2024 and ending on the close of 31 March 2025.
(3)
The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011, the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 (Gazette 2014, p 1334), and the Accident Compensation (Experience Rating—Christchurch Adverse Event) Notice 2020 (Gazette 2020-go572) continue to apply for the purposes of the following:
(a)
these regulations; and
Schedule 1 Levy risk groups for applicable levy year
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | ||||
| 02195 | Horticultural contracting and labour supply services | ||||
| 012 | Poultry Farming | 01410 | Poultry farming (meat) | ||
| 01420 | Poultry farming (eggs) | ||||
| 014 | Other Livestock Farming | 01510 | Pig farming | ||
| 01530 | Deer farming | ||||
| 01590 | Livestock farming (not elsewhere 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 classified) | ||
| 03021 | Forest product and moss gathering 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 netting (including processing on board) | ||||
| 04150 | Line fishing (including processing on board) | ||||
| 04190 | Fishing (not elsewhere classified) | ||||
| 041 | Forestry, Hunting, and Trapping | 02200 | Hunting and trapping | ||
| 03010 | Forestry | ||||
| 03020 | Logging | ||||
| 03030 | Forestry support services (excluding 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 elsewhere classified) | ||||
| 15110 | Petroleum and natural gas exploration | ||||
| 15130 | Mineral exploration | ||||
| 15200 | Mining support services (not elsewhere classified) | ||||
| 110 | Dairy, Sugar, and Confectionery Manufacturing and Packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 113 | Bread and Baking Ingredients Manufacturing | 21520 | Cereal, pasta, and baking-mix manufacturing | ||
| 21610 | Bread manufacturing (factory-based) | ||||
| 114 | Food and Animal Feeds Manufacturing | 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) | ||||
| 116 | Fruit, Vegetable, and Oil Processing | 21300 | Fruit and vegetable processing | ||
| 21400 | Oil and fat manufacturing | ||||
| 117 | Seafood, Meat, and Grain Product Manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat Processing | 21110 | Meat processing | ||
| 121 | Beverage and Snack Manufacturing | 21795 | Potato crisps and corn crisps manufacturing | ||
| 21810 | Soft drink, cordial, and syrup manufacturing | ||||
| 21820 | Beer manufacturing | ||||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | ||||
| 21840 | Spirit manufacturing | ||||
| 131 | Textile and Rubber Product Manufacturing | 22210 | Cut and sewn textile product manufacturing | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere 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 manufacturing | ||||
| 29230 | Mattress manufacturing | ||||
| 133 | Textile and Textile Product Manufacturing | 22120 | Synthetic textile manufacturing | ||
| 22140 | Natural textile manufacturing | ||||
| 22220 | Textile floor-covering manufacturing | ||||
| 22230 | Rope, cordage, and twine manufacturing | ||||
| 135 | Skin and Hide Processing | 22110 | Wool scouring | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | ||||
| 141 | Wood Products Manufacturing and Dealing | 23210 | Veneer and plywood manufacturing | ||
| 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 retailing | ||||
| 143 | Timber Processing | 23110 | Log sawmilling | ||
| 23120 | Wood chipping | ||||
| 23130 | Timber resawing and dressing | ||||
| 151 | Paper and Paper Product Manufacturing | 23310 | Pulp, paper, and paperboard manufacturing | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | ||||
| 23340 | Paper bag and sack manufacturing | ||||
| 24110 | Paper stationery manufacturing | ||||
| 153 | Paper Product and Wood Panel Manufacturing | 23220 | Reconstituted wood product manufacturing | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | ||||
| 23391 | Sanitary paper product manufacturing | ||||
| 161 | Printing and Associated Services | 24120 | Printing | ||
| 24130 | Printing support services | ||||
| 171 | Petroleum, Gas, and Inorganic Chemical Products | 12000 | Oil and gas extraction | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | ||||
| 25320 | Industrial gas manufacturing | ||||
| 25350 | Basic inorganic chemical manufacturing | ||||
| 65010 | Pipeline transport | ||||
| 173 | Petroleum and Chemical Products (medium-risk group) | 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) | ||||
| 181 | Organic Chemicals and Chemical Products | 25340 | Basic organic chemical manufacturing | ||
| 25410 | Explosives manufacturing | ||||
| 25420 | Paint and coatings manufacturing | ||||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | ||||
| 25491 | Adhesive manufacturing | ||||
| 183 | Pharmaceutical and Chemical Product Manufacturing | 25430 | Human pharmaceutical and medicinal product manufacturing | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | ||||
| 25440 | Pesticide manufacturing | ||||
| 25450 | Cleaning-compound manufacturing | ||||
| 25460 | Cosmetic and toiletry preparation manufacturing | ||||
| 191 | Plastic Products | 25610 | Rigid and semi-rigid polymer product manufacturing | ||
| 25630 | Polymer film and sheet packaging material manufacturing | ||||
| 25650 | Polymer foam product manufacturing | ||||
| 25661 | Polymer product manufacturing (not elsewhere classified) | ||||
| 201 | Ceramic, Glass and Non-metallic Products | 26100 | Glass and glass product manufacturing | ||
| 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) | ||||
| 203 | Mineral Products | 26290 | Ceramic product manufacturing (not elsewhere classified) | ||
| 26330 | Ready-mixed concrete manufacturing | ||||
| 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 manufacturing (not elsewhere classified) | ||||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | ||||
| 27330 | Non-ferrous metal casting and forging | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 213 | Iron and Steel Manufacturing | 27110 | Iron smelting and steel manufacturing | ||
| 27120 | Iron and steel casting | ||||
| 27121 | Iron and steel forging | ||||
| 27130 | Steel pipe and tube manufacturing | ||||
| 220 | Metal Product Manufacturing and Trade Training | 27510 | Metal container manufacturing (not elsewhere classified) | ||
| 27620 | Spring and wire product manufacturing | ||||
| 84330 | Apprenticeship co-ordinators employing apprentices | ||||
| 222 | Aluminium and Metal Products | 27310 | Aluminium rolling, drawing, and extruding | ||
| 27420 | Architectural aluminium product manufacturing | ||||
| 45220 | Metal and mineral wholesaling | ||||
| 224 | Sheet Metal Products | 27430 | Metal roof and guttering manufacturing (except aluminium) | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | ||||
| 226 | Metal Products (medium-risk group) | 27640 | Surface coating and finishing | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | ||||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | ||||
| 29110 | Prefabricated metal building manufacturing | ||||
| 228 | Structural Metal Industries | 27410 | Structural steel fabricating | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | ||||
| 231 | Aviation, Electronic, and Electrical Manufacturing | 28130 | Automotive electrical components manufacturing | ||
| 28240 | Aircraft manufacturing and repair services | ||||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | ||||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | ||||
| 28511 | Whiteware appliance manufacturing | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and Transport Manufacturing | 28110 | Motor vehicle manufacturing | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | ||||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | ||||
| 235 | Shipbuilding | 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | ||
| 237 | Boatbuilding | 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | ||
| 241 | Machinery and Equipment Manufacturing (lower–medium-risk group) | 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | ||
| 28640 | Machine tool and parts manufacturing | ||||
| 28650 | Lifting and material-handling equipment manufacturing | ||||
| 28660 | Pump and compressor manufacturing | ||||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | ||||
| 29220 | Metal furniture manufacturing | ||||
| 243 | Machinery and Equipment Manufacturing (medium-risk group) | 28120 | Motor vehicle body and trailer manufacturing | ||
| 28230 | Railway rolling stock manufacturing and repair services | ||||
| 28610 | Agricultural machinery and equipment manufacturing | ||||
| 28620 | Mining and construction machinery manufacturing | ||||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | ||||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | ||||
| 251 | Manufacturing (low-risk group) | 21900 | Cigarette and tobacco product manufacturing | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | ||||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | ||||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | ||||
| 28410 | Computer and electronic office equipment manufacturing | ||||
| 28420 | Communications equipment manufacturing | ||||
| 29410 | Jewellery and silverware manufacturing | ||||
| 253 | Furniture and Other Manufacturing | 29210 | Wooden furniture and upholstered seat 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 electricity market operation | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | ||||
| 36110 | Fossil fuel electricity generation | ||||
| 36120 | Hydroelectricity generation | ||||
| 36130 | Electricity generation (not elsewhere classified) | ||||
| 271 | Non-electricity Utilities and Network Infrastructure | 36101 | Electricity line-system operation | ||
| 36200 | Gas supply | ||||
| 37010 | Water supply | ||||
| 37020 | Sewerage and drainage services | ||||
| 41221 | Utility and communications network construction and maintenance services | ||||
| 291 | Waste Services | 96340 | Waste treatment and disposal services | ||
| 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 construction (not elsewhere classified) | ||
| 41130 | Non-residential building construction | ||||
| 303 | House Construction | 41110 | House construction | ||
| 311 | Road and Bridge Construction | 41210 | Road and bridge construction | ||
| 313 | Heavy and Civil Engineering Construction | 41220 | Heavy and civil engineering construction (not elsewhere classified) | ||
| 315 | Land Development Services | 41222 | Land development and subdivision | ||
| 42100 | Site preparation services | ||||
| 320 | Agricultural, Plumbing, and Homeware Goods Wholesaling | 45190 | Agricultural product wholesaling (not elsewhere classified) | ||
| 45391 | Plumbing goods wholesaling | ||||
| 47320 | Furniture and floor-coverings wholesaling | ||||
| 47390 | Kitchenware and diningware wholesaling | ||||
| 321 | Electrical Services | 42320 | Electrical services (including telecommunication services within buildings) | ||
| 322 | Heating, Ventilation, and Alarm Services | 42330 | Air conditioning and heating services | ||
| 42341 | Fire and security alarm installation services | ||||
| 323 | Plumbing Services | 42310 | Plumbing services | ||
| 324 | Painting and Decorating Services | 42440 | Painting and decorating services | ||
| 326 | Construction and Building Trade 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 elsewhere classified) | ||||
| 95250 | Gardening and turf management services | ||||
| 328 | Structural Trade Services | 42220 | Bricklaying services | ||
| 42230 | Roofing services | ||||
| 42240 | Structural steel erection services | ||||
| 331 | Commission-based Trading | 47991 | Trading—commission-based or excluding storage and handling of goods | ||
| 333 | Grocery and Produce Wholesaling | 45120 | Cereal grain wholesaling | ||
| 47150 | Fruit and vegetable wholesaling | ||||
| 47190 | Grocery wholesaling (not elsewhere classified) | ||||
| 47191 | Grocery wholesaling—multiple product ranges | ||||
| 341 | Electrical, Electronic, and Specialty Goods Wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 343 | Specialised Machinery and Equipment Wholesaling | 46190 | Food and other specialised industrial machinery and equipment wholesaling | ||
| 345 | Hardware Goods Wholesaling | 45390 | Hardware goods wholesaling (not elsewhere classified) | ||
| 351 | Vehicle and Machinery Wholesaling | 46110 | Agricultural and construction machinery wholesaling | ||
| 46220 | Commercial vehicle wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 45230 | Industrial and agricultural chemical product wholesaling | ||||
| 46210 | Car wholesaling | ||||
| 47170 | Liquor and tobacco product wholesaling | ||||
| 47210 | Textile product wholesaling | ||||
| 47220 | Clothing and footwear wholesaling | ||||
| 47940 | Book and magazine wholesaling | ||||
| 47950 | Paper product wholesaling | ||||
| 47960 | Pharmaceutical and toiletry goods wholesaling | ||||
| 373 | Other Wholesaling and Support Services | 47990 | Wholesaling (not elsewhere classified) | ||
| 51110 | In-store retail support services | ||||
| 391 | Car Retailing | 53110 | Car retailing (including associated vehicle servicing) | ||
| 393 | Motor Trade Wholesaling and Retailing | 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | ||
| 46230 | Motor vehicle new-part wholesaling | ||||
| 52450 | Marine equipment retailing | ||||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | ||||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | ||||
| 53140 | Motor vehicle parts retailing | ||||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | ||||
| 395 | Motor Trade Services | 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 retailing | ||||
| 51220 | Fruit and vegetable retailing | ||||
| 51230 | Liquor retailing | ||||
| 51290 | Specialised food retailing (not elsewhere classified) | ||||
| 420 | Pharmacies and Associated Retailing | 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | ||
| 95220 | Photographic film processing | ||||
| 422 | Clothing and Footwear Retailing | 52210 | Clothing retailing | ||
| 52220 | Footwear retailing | ||||
| 424 | Retail Trade (low-risk group) | 52341 | Computer and computer peripherals retailing | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | ||||
| 52350 | Entertainment media retailing | ||||
| 52410 | Sport and camping equipment retailing | ||||
| 52420 | Toy and game retailing | ||||
| 52430 | Newspaper and new and used 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 elsewhere classified) | ||||
| 71111 | Retail postal services | ||||
| 95110 | Video and other electronic media rental and hiring | ||||
| 426 | Retail Trade (low–medium-risk group) | 52100 | Department stores | ||
| 52331 | Houseware retailing | ||||
| 52340 | Electrical, electronic, and gas appliance retailing | ||||
| 52590 | Retailing (not elsewhere classified) | ||||
| 428 | Store and Non-store Retailing | 52230 | Manchester and textile goods retailing (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 | ||||
| 430 | Home Improvement Goods Trading | 52329 | Home improvement goods trading—multiple product ranges | ||
| 441 | Hospitality Services | 57100 | Accommodation | ||
| 57200 | Pubs, taverns, and bars | ||||
| 57400 | Clubs (hospitality) | ||||
| 451 | Catering and Meal Services | 51250 | Takeaway food services | ||
| 51270 | Catering services (including on-hired hospitality staff) | ||||
| 57300 | Cafes and restaurants | ||||
| 461 | Road Passenger and Rail Transport | 61210 | Interurban and rural bus transport | ||
| 61220 | Urban bus transport | ||||
| 61230 | Taxi and road transport (not elsewhere classified) | ||||
| 62000 | Rail freight transport | ||||
| 62100 | Rail passenger transport | ||||
| 463 | Road Freight Transport | 61100 | Road freight transport | ||
| 491 | Air Transport and Support Services | 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | ||||
| 493 | Air Operations (higher-risk group) | 02130 | Air operations under Civil Aviation Rules Part 137 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | ||||
| 64050 | Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and Scenic Transport | 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | ||
| 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 | ||
| 71120 | Courier pick-up and delivery services | ||||
| 521 | Travel, Customs, and Shipping Agency Services | 66410 | Travel agency and tour arrangement services | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | ||||
| 523 | Other Transport and Transport Services | 65090 | Transport (not elsewhere classified) | ||
| 66190 | Transport support services (not elsewhere classified) | ||||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | ||||
| 525 | Stevedoring | 66210 | Stevedoring services | ||
| 531 | Warehousing and Storage | 67010 | Grain storage services | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | ||||
| 541 | Publishing | 24211 | Newspaper publishing | ||
| 24221 | Magazine and other periodical publishing | ||||
| 24230 | Book publishing | ||||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | ||||
| 24232 | Internet publishing and broadcasting | ||||
| 24233 | Directory and mailing-list publishing | ||||
| 24234 | Music publishing | ||||
| 24235 | Software publishing | ||||
| 24300 | Reproduction of recorded media | ||||
| 581 | Communications and Information Services | 71200 | Wired telecommunications network operation | ||
| 71210 | Wireless telecommunications network operation (not elsewhere 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 elsewhere classified) | ||||
| 621 | Finance, Insurance, and Statistical Services | 73100 | Central banking | ||
| 73210 | Banking | ||||
| 73220 | Building society operation | ||||
| 73230 | Credit union operation | ||||
| 73290 | Depository financial intermediation (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 classified) | ||||
| 75200 | Auxiliary insurance services | ||||
| 78530 | Market research and statistical services | ||||
| 641 | Financial and Rental Services | 77301 | Holder investor farms and livestock | ||
| 77410 | Passenger car and minibus rental and hiring | ||||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | ||||
| 661 | Transport and Machinery Rental Services | 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | ||||
| 671 | Real Estate Services | 77200 | Real estate services | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 673 | Property Operation and Subcontracted Construction Services | 42595 | Construction services and property developers—all trades subcontracted | ||
| 77110 | Residential property operators | ||||
| 77120 | Non-residential property operators | ||||
| 691 | Advertising and Photographic Services | 78510 | Advertising services | ||
| 95230 | Professional photographic services | ||||
| 693 | Design and Engineering Services | 78210 | Architectural services | ||
| 78220 | Surveying and mapping services | ||||
| 78230 | Engineering design and engineering consulting services | ||||
| 78520 | Specialised design services (not elsewhere classified) | ||||
| 91111 | Post-production and digital visual effects services | ||||
| 695 | Scientific Research Services | 78100 | Scientific research services | ||
| 697 | Scientific and Veterinary Services | 78290 | Scientific testing and analysis services | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | ||||
| 86400 | Veterinary services | ||||
| 701 | Computer Services | 78340 | Computer systems design and related services | ||
| 720 | Legal Services | 78410 | Legal services | ||
| 721 | Accounting Services | 78420 | Accounting services | ||
| 723 | Management and Consulting Services | 78550 | Management services and related consulting services | ||
| 78560 | Corporate head office management services | ||||
| 724 | Business Support Services | 61231 | Taxi and other vehicle scheduling operations | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | ||||
| 78620 | Labour supply services (on-hired staff—office workers only) | ||||
| 78630 | Document preparation services | ||||
| 78691 | Credit reporting and debt collection services | ||||
| 78692 | Call centre operation | ||||
| 84700 | Educational support services | ||||
| 726 | Administrative Services | 78540 | Office administrative services | ||
| 78693 | Administrative services (not elsewhere classified) | ||||
| 728 | Labour Supply Services (medium-risk group) | 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | ||
| 751 | Government Administration | 81110 | Central government administration (not elsewhere classified) | ||
| 81300 | Foreign government representation | ||||
| 753 | Local Government, Public Order and Regulatory Services | 81130 | Local government administration (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 | ||
| 87292 | Parole or probationary services | ||||
| 761 | Defence | 82000 | Defence | ||
| 771 | Police Services | 96310 | Police services | ||
| 773 | Inspection, Investigation, and Security Services | 21111 | Meat and food inspection services | ||
| 78640 | Investigation and security services | ||||
| 775 | Corrective Services | 96320 | Correctional and detention services | ||
| 777 | Fire and Emergency Services | 96330 | Fire protection and other emergency services (except police and ambulance services) | ||
| 801 | Primary and Secondary Education | 84210 | Primary education | ||
| 84220 | Secondary education | ||||
| 84230 | Combined primary and secondary education | ||||
| 84240 | Specialist school education | ||||
| 811 | Tertiary Education | 84310 | Higher education (undergraduate and postgraduate courses) | ||
| 84320 | Technical and vocational education and training | ||||
| 821 | Community and Arts Education | 84400 | Adult, community, and other education (not elsewhere classified) | ||
| 84600 | Arts education | ||||
| 841 | Hospital and Midwifery Services | 86110 | Hospitals (except psychiatric hospitals) | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | ||||
| 86132 | Midwifery services | ||||
| 851 | Medical and Optical Services | 86210 | General practice medical services | ||
| 86220 | Specialist medical services | ||||
| 86320 | Optometry and optical dispensing | ||||
| 853 | Dental Services | 86230 | Dental services | ||
| 855 | Health and Community Services | 86310 | Pathology and diagnostic imaging services | ||
| 86340 | Community health centre operation | ||||
| 86350 | Physiotherapy services | ||||
| 86360 | Chiropractic and osteopathic services | ||||
| 86390 | Allied health services (not elsewhere classified) | ||||
| 86391 | Health care services (not elsewhere classified) | ||||
| 87222 | Residential refuge operation | ||||
| 861 | Preschool Education and Childcare | 84100 | Preschool education | ||
| 87100 | Childcare services | ||||
| 863 | Medical and Social Support Services | 86131 | Labour supply services (nursing, medical, and dental) | ||
| 87290 | Social assistance services (not elsewhere classified) | ||||
| 865 | Aged and Residential Care and Ambulance Services | 86130 | Aged care residential services | ||
| 86330 | Ambulance services | ||||
| 87210 | Retirement village operation (without rest home or hospital facilities) | ||||
| 87211 | Retirement village operation (with rest home or hospital facilities) | ||||
| 87220 | Residential care services (not elsewhere classified) | ||||
| 901 | Entertainment Broadcasting and Distribution | 91120 | Motion picture and video distribution | ||
| 91210 | Radio broadcasting | ||||
| 91220 | Free-to-air television broadcasting | ||||
| 91230 | Cable and other subscription programming | ||||
| 92100 | Libraries and archives | ||||
| 903 | Arts and Recreation Services (low-risk group) | 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | ||
| 91130 | Motion picture exhibition | ||||
| 92410 | Performing arts operation (not elsewhere classified) | ||||
| 92420 | Creative artists, musicians, writers, and performers | ||||
| 92510 | Music and other sound recording activities (not elsewhere classified) | ||||
| 92520 | Performing arts venue operation | ||||
| 911 | Arts and Recreation Services (low–medium-risk group) | 84500 | Sports and physical recreation instruction | ||
| 93100 | Sports club or administration service—all sports (no participants) | ||||
| 93111 | Horse and dog racing administration and track operation | ||||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | ||||
| 93130 | Health and fitness centres and gymnasia operation | ||||
| 93187 | Sports club or participant—racket sports (not elsewhere classified) | ||||
| 93189 | Sports club or participant—athletics, cycling, and swimming | ||||
| 93191 | Sports club or participant—basketball | ||||
| 93195 | Sports club or participant—golf | ||||
| 93300 | Amusement parks and centres operation | ||||
| 913 | Recreational Facilities Operation | 92310 | Zoological and botanic gardens operation | ||
| 92390 | Nature reserve and conservation park operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 915 | Arts and Recreation Services (medium-risk group) | 93112 | Dog racing activities | ||
| 93175 | Sports club or participant (not elsewhere classified) | ||||
| 93182 | Sports club or participant—snow sports (including ski field operators) (not elsewhere classified) | ||||
| 93192 | Sports club or participant—water sports (not elsewhere classified) | ||||
| 93198 | Sports club or participant—motor racing | ||||
| 93199 | Sports club or participant—netball | ||||
| 917 | Arts and Recreation Services (medium–high-risk group) | 01520 | Horse farming and horse agistment | ||
| 92415 | Performing arts—ballet | ||||
| 93113 | Horse racing activities—harness racing | ||||
| 93115 | Horse racing activities—harness racing—drivers | ||||
| 93152 | Sports national governance bodies—football | ||||
| 93183 | Sports club or participant—football | ||||
| 93194 | Sports club or participant—cricket (including national governance bodies) | ||||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 919 | Arts and Recreation Services (high-risk group) | 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | ||||
| 93151 | Sports national governance bodies—motorcycling | ||||
| 93153 | Sports national governance bodies—rugby league | ||||
| 93180 | Sports club or participant—rugby (including national governance bodies) | ||||
| 93181 | Sports club or participant—rugby league | ||||
| 93197 | Sports club or participant—motorcycling | ||||
| 921 | Museums and Gambling Activities | 92200 | Museum operation | ||
| 93210 | Lottery operation | ||||
| 93220 | Casino operation | ||||
| 93290 | Gambling activities (not elsewhere classified) | ||||
| 941 | Repair and Maintenance (low-risk group) | 52620 | Clothing and footwear repair | ||
| 52690 | Repair and maintenance (not elsewhere classified) | ||||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | ||||
| 943 | Repair and Maintenance (medium-risk group) | 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 interior repair and maintenance | ||||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | ||||
| 945 | Facilities Maintenance and Management | 78650 | Pest control services (except agricultural and forestry) | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | ||||
| 951 | Business and Community Organisations | 96100 | Religious organisations and services | ||
| 96210 | Business and professional association services | ||||
| 96220 | Labour association services | ||||
| 96290 | Interest group services (not elsewhere classified) | ||||
| 953 | Personal and Community Activities | 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 parlour, and prostitution services | ||||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | ||||
| 97000 | Private households employing staff | ||||
| 955 | Laundries and Dry Cleaners | 95210 | Laundry and dry-cleaning services |
Schedule 2 Levy risk groups for experience period 2025/2026 tax year
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | ||||
| 02195 | Horticultural contracting and labour supply services | ||||
| 012 | Poultry Farming | 01410 | Poultry farming (meat) | ||
| 01420 | Poultry farming (eggs) | ||||
| 014 | Other Livestock Farming | 01510 | Pig farming | ||
| 01530 | Deer farming | ||||
| 01590 | Livestock farming (not elsewhere 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 classified) | ||
| 03021 | Forest product and moss gathering 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 netting (including processing on board) | ||||
| 04150 | Line fishing (including processing on board) | ||||
| 04190 | Fishing (not elsewhere classified) | ||||
| 041 | Forestry, Hunting, and Trapping | 02200 | Hunting and trapping | ||
| 03010 | Forestry | ||||
| 03020 | Logging | ||||
| 03030 | Forestry support services (excluding 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 elsewhere classified) | ||||
| 15110 | Petroleum and natural gas exploration | ||||
| 15130 | Mineral exploration | ||||
| 15200 | Mining support services (not elsewhere classified) | ||||
| 110 | Dairy, Sugar, and Confectionery Manufacturing and Packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 113 | Bread and Baking Ingredients Manufacturing | 21520 | Cereal, pasta, and baking-mix manufacturing | ||
| 21610 | Bread manufacturing (factory-based) | ||||
| 114 | Food and Animal Feeds Manufacturing | 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) | ||||
| 116 | Fruit, Vegetable, and Oil Processing | 21300 | Fruit and vegetable processing | ||
| 21400 | Oil and fat manufacturing | ||||
| 117 | Seafood, Meat, and Grain Product Manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat Processing | 21110 | Meat processing | ||
| 121 | Beverage and Snack Manufacturing | 21795 | Potato crisps and corn crisps manufacturing | ||
| 21810 | Soft drink, cordial, and syrup manufacturing | ||||
| 21820 | Beer manufacturing | ||||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | ||||
| 21840 | Spirit manufacturing | ||||
| 131 | Textile and Rubber Product Manufacturing | 22210 | Cut and sewn textile product manufacturing | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere 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 manufacturing | ||||
| 29230 | Mattress manufacturing | ||||
| 133 | Textile and Textile Product Manufacturing | 22120 | Synthetic textile manufacturing | ||
| 22140 | Natural textile manufacturing | ||||
| 22220 | Textile floor-covering manufacturing | ||||
| 22230 | Rope, cordage, and twine manufacturing | ||||
| 135 | Skin and Hide Processing | 22110 | Wool scouring | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | ||||
| 141 | Wood Products Manufacturing and Dealing | 23210 | Veneer and plywood manufacturing | ||
| 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 retailing | ||||
| 143 | Timber Processing | 23110 | Log sawmilling | ||
| 23120 | Wood chipping | ||||
| 23130 | Timber resawing and dressing | ||||
| 151 | Paper and Paper Product Manufacturing | 23310 | Pulp, paper, and paperboard manufacturing | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | ||||
| 23340 | Paper bag and sack manufacturing | ||||
| 24110 | Paper stationery manufacturing | ||||
| 153 | Paper Product and Wood Panel Manufacturing | 23220 | Reconstituted wood product manufacturing | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | ||||
| 23391 | Sanitary paper product manufacturing | ||||
| 161 | Printing and Associated Services | 24120 | Printing | ||
| 24130 | Printing support services | ||||
| 171 | Petroleum, Gas, and Inorganic Chemical Products | 12000 | Oil and gas extraction | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | ||||
| 25320 | Industrial gas manufacturing | ||||
| 25350 | Basic inorganic chemical manufacturing | ||||
| 65010 | Pipeline transport | ||||
| 173 | Petroleum and Chemical Products (medium-risk group) | 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) | ||||
| 181 | Organic Chemicals and Chemical Products | 25340 | Basic organic chemical manufacturing | ||
| 25410 | Explosives manufacturing | ||||
| 25420 | Paint and coatings manufacturing | ||||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | ||||
| 25491 | Adhesive manufacturing | ||||
| 183 | Pharmaceutical and Chemical Product Manufacturing | 25430 | Human pharmaceutical and medicinal product manufacturing | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | ||||
| 25440 | Pesticide manufacturing | ||||
| 25450 | Cleaning-compound manufacturing | ||||
| 25460 | Cosmetic and toiletry preparation manufacturing | ||||
| 191 | Plastic Products | 25610 | Rigid and semi-rigid polymer product manufacturing | ||
| 25630 | Polymer film and sheet packaging material manufacturing | ||||
| 25650 | Polymer foam product manufacturing | ||||
| 25661 | Polymer product manufacturing (not elsewhere classified) | ||||
| 201 | Ceramic, Glass, and Non-metallic Products | 26100 | Glass and glass product manufacturing | ||
| 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) | ||||
| 203 | Mineral Products | 26290 | Ceramic product manufacturing (not elsewhere classified) | ||
| 26330 | Ready-mixed concrete manufacturing | ||||
| 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 manufacturing (not elsewhere classified) | ||||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | ||||
| 27330 | Non-ferrous metal casting and forging | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 213 | Iron and Steel Manufacturing | 27110 | Iron smelting and steel manufacturing | ||
| 27120 | Iron and steel casting | ||||
| 27121 | Iron and steel forging | ||||
| 27130 | Steel pipe and tube manufacturing | ||||
| 220 | Metal Product Manufacturing and Trade Training | 27510 | Metal container manufacturing (not elsewhere classified) | ||
| 27620 | Spring and wire product manufacturing | ||||
| 84330 | Apprenticeship co-ordinators employing apprentices | ||||
| 222 | Aluminium and Metal Products | 27310 | Aluminium rolling, drawing, and extruding | ||
| 27420 | Architectural aluminium product manufacturing | ||||
| 45220 | Metal and mineral wholesaling | ||||
| 224 | Sheet Metal Products | 27430 | Metal roof and guttering manufacturing (except aluminium) | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | ||||
| 226 | Metal Products (medium-risk group) | 27640 | Surface coating and finishing | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | ||||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | ||||
| 29110 | Prefabricated metal building manufacturing | ||||
| 228 | Structural Metal Industries | 27410 | Structural steel fabricating | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | ||||
| 231 | Aviation, Electronic, and Electrical Manufacturing | 28130 | Automotive electrical components manufacturing | ||
| 28240 | Aircraft manufacturing and repair services | ||||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | ||||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | ||||
| 28511 | Whiteware appliance manufacturing | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and Transport Manufacturing | 28110 | Motor vehicle manufacturing | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | ||||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | ||||
| 235 | Shipbuilding | 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | ||
| 237 | Boatbuilding | 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | ||
| 241 | Machinery and Equipment Manufacturing (lower–medium-risk group) | 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | ||
| 28640 | Machine tool and parts manufacturing | ||||
| 28650 | Lifting and material-handling equipment manufacturing | ||||
| 28660 | Pump and compressor manufacturing | ||||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | ||||
| 29220 | Metal furniture manufacturing | ||||
| 243 | Machinery and Equipment Manufacturing (medium-risk group) | 28120 | Motor vehicle body and trailer manufacturing | ||
| 28230 | Railway rolling stock manufacturing and repair services | ||||
| 28610 | Agricultural machinery and equipment manufacturing | ||||
| 28620 | Mining and construction machinery manufacturing | ||||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | ||||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | ||||
| 251 | Manufacturing (low-risk group) | 21900 | Cigarette and tobacco product manufacturing | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | ||||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | ||||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | ||||
| 28410 | Computer and electronic office equipment manufacturing | ||||
| 28420 | Communications equipment manufacturing | ||||
| 29410 | Jewellery and silverware manufacturing | ||||
| 253 | Furniture and Other Manufacturing | 29210 | Wooden furniture and upholstered seat 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 electricity market operation | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | ||||
| 36110 | Fossil fuel electricity generation | ||||
| 36120 | Hydroelectricity generation | ||||
| 36130 | Electricity generation (not elsewhere classified) | ||||
| 271 | Non-electricity Utilities and Network Infrastructure | 36101 | Electricity line-system operation | ||
| 36200 | Gas supply | ||||
| 37010 | Water supply | ||||
| 37020 | Sewerage and drainage services | ||||
| 41221 | Utility and communications network construction and maintenance services | ||||
| 291 | Waste Services | 96340 | Waste treatment and disposal services | ||
| 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 construction (not elsewhere classified) | ||
| 41130 | Non-residential building construction | ||||
| 303 | House Construction | 41110 | House construction | ||
| 311 | Road and Bridge Construction | 41210 | Road and bridge construction | ||
| 313 | Heavy and Civil Engineering Construction | 41220 | Heavy and civil engineering construction (not elsewhere classified) | ||
| 315 | Land Development Services | 41222 | Land development and subdivision | ||
| 42100 | Site preparation services | ||||
| 320 | Agricultural, Plumbing, and Homeware Goods Wholesaling | 45190 | Agricultural product wholesaling (not elsewhere classified) | ||
| 45391 | Plumbing goods wholesaling | ||||
| 47320 | Furniture and floor-coverings wholesaling | ||||
| 47390 | Kitchenware and diningware wholesaling | ||||
| 321 | Electrical Services | 42320 | Electrical services (including telecommunication services within buildings) | ||
| 322 | Heating, Ventilation, and Alarm Services | 42330 | Air conditioning and heating services | ||
| 42341 | Fire and security alarm installation services | ||||
| 323 | Plumbing Services | 42310 | Plumbing services | ||
| 324 | Painting and Decorating Services | 42440 | Painting and decorating services | ||
| 326 | Construction and Building Trade 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 elsewhere classified) | ||||
| 95250 | Gardening and turf management services | ||||
| 328 | Structural Trade Services | 42220 | Bricklaying services | ||
| 42230 | Roofing services | ||||
| 42240 | Structural steel erection services | ||||
| 331 | Commission-based Trading | 47991 | Trading—commission-based or excluding storage and handling of goods | ||
| 333 | Grocery and Produce Wholesaling | 45120 | Cereal grain wholesaling | ||
| 47150 | Fruit and vegetable wholesaling | ||||
| 47190 | Grocery wholesaling (not elsewhere classified) | ||||
| 47191 | Grocery wholesaling—multiple product ranges | ||||
| 341 | Electrical, Electronic, and Specialty Goods Wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 343 | Specialised Machinery and Equipment Wholesaling | 46190 | Food and other specialised industrial machinery and equipment wholesaling | ||
| 345 | Hardware Goods Wholesaling | 45390 | Hardware goods wholesaling (not elsewhere classified) | ||
| 351 | Vehicle and Machinery Wholesaling | 46110 | Agricultural and construction machinery wholesaling | ||
| 46220 | Commercial vehicle wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 45230 | Industrial and agricultural chemical product wholesaling | ||||
| 46210 | Car wholesaling | ||||
| 47170 | Liquor and tobacco product wholesaling | ||||
| 47210 | Textile product wholesaling | ||||
| 47220 | Clothing and footwear wholesaling | ||||
| 47940 | Book and magazine wholesaling | ||||
| 47950 | Paper product wholesaling | ||||
| 47960 | Pharmaceutical and toiletry goods wholesaling | ||||
| 373 | Other Wholesaling and Support Services | 47990 | Wholesaling (not elsewhere classified) | ||
| 51110 | In-store retail support services | ||||
| 391 | Car Retailing | 53110 | Car retailing (including associated vehicle servicing) | ||
| 393 | Motor Trade Wholesaling and Retailing | 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | ||
| 46230 | Motor vehicle new-part wholesaling | ||||
| 52450 | Marine equipment retailing | ||||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | ||||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | ||||
| 53140 | Motor vehicle parts retailing | ||||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | ||||
| 395 | Motor Trade Services | 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 retailing | ||||
| 51220 | Fruit and vegetable retailing | ||||
| 51230 | Liquor retailing | ||||
| 51290 | Specialised food retailing (not elsewhere classified) | ||||
| 420 | Pharmacies and Associated Retailing | 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | ||
| 95220 | Photographic film processing | ||||
| 422 | Clothing and Footwear Retailing | 52210 | Clothing retailing | ||
| 52220 | Footwear retailing | ||||
| 424 | Retail Trade (low-risk group) | 52341 | Computer and computer peripherals retailing | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | ||||
| 52350 | Entertainment media retailing | ||||
| 52410 | Sport and camping equipment retailing | ||||
| 52420 | Toy and game retailing | ||||
| 52430 | Newspaper and new and used 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 elsewhere classified) | ||||
| 71111 | Retail postal services | ||||
| 95110 | Video and other electronic media rental and hiring | ||||
| 426 | Retail Trade (low–medium-risk group) | 52100 | Department stores | ||
| 52331 | Houseware retailing | ||||
| 52340 | Electrical, electronic, and gas appliance retailing | ||||
| 52590 | Retailing (not elsewhere classified) | ||||
| 428 | Store and Non-store Retailing | 52230 | Manchester and textile goods retailing (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 | ||||
| 430 | Home Improvement Goods Trading | 52329 | Home improvement goods trading—multiple product ranges | ||
| 441 | Hospitality Services | 57100 | Accommodation | ||
| 57200 | Pubs, taverns, and bars | ||||
| 57400 | Clubs (hospitality) | ||||
| 451 | Catering and Meal Services | 51250 | Takeaway food services | ||
| 51270 | Catering services (including on-hired hospitality staff) | ||||
| 57300 | Cafes and restaurants | ||||
| 461 | Road Passenger and Rail Transport | 61210 | Interurban and rural bus transport | ||
| 61220 | Urban bus transport | ||||
| 61230 | Taxi and road transport (not elsewhere classified) | ||||
| 62000 | Rail freight transport | ||||
| 62100 | Rail passenger transport | ||||
| 463 | Road Freight Transport | 61100 | Road freight transport | ||
| 491 | Air Transport and Support Services | 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | ||||
| 493 | Air Operations (higher-risk group) | 02130 | Air operations under Civil Aviation Rules Part 137 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | ||||
| 64050 | Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and Scenic Transport | 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | ||
| 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 | ||
| 71120 | Courier pick-up and delivery services | ||||
| 521 | Travel, Customs, and Shipping Agency Services | 66410 | Travel agency and tour arrangement services | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | ||||
| 523 | Other Transport and Transport Services | 65090 | Transport (not elsewhere classified) | ||
| 66190 | Transport support services (not elsewhere classified) | ||||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | ||||
| 525 | Stevedoring | 66210 | Stevedoring services | ||
| 531 | Warehousing and Storage | 67010 | Grain storage services | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | ||||
| 541 | Publishing | 24211 | Newspaper publishing | ||
| 24221 | Magazine and other periodical publishing | ||||
| 24230 | Book publishing | ||||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | ||||
| 24232 | Internet publishing and broadcasting | ||||
| 24233 | Directory and mailing-list publishing | ||||
| 24234 | Music publishing | ||||
| 24235 | Software publishing | ||||
| 24300 | Reproduction of recorded media | ||||
| 581 | Communications and Information Services | 71200 | Wired telecommunications network operation | ||
| 71210 | Wireless telecommunications network operation (not elsewhere 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 elsewhere classified) | ||||
| 621 | Finance, Insurance, and Statistical Services | 73100 | Central banking | ||
| 73210 | Banking | ||||
| 73220 | Building society operation | ||||
| 73230 | Credit union operation | ||||
| 73290 | Depository financial intermediation (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 classified) | ||||
| 75200 | Auxiliary insurance services | ||||
| 78530 | Market research and statistical services | ||||
| 641 | Financial and Rental Services | 77301 | Holder investor farms and livestock | ||
| 77410 | Passenger car and minibus rental and hiring | ||||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | ||||
| 661 | Transport and Machinery Rental Services | 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | ||||
| 671 | Real Estate Services | 77200 | Real estate services | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 673 | Property Operation and Subcontracted Construction Services | 42595 | Construction services and property developers—all trades subcontracted | ||
| 77110 | Residential property operators | ||||
| 77120 | Non-residential property operators | ||||
| 691 | Advertising and Photographic Services | 78510 | Advertising services | ||
| 95230 | Professional photographic services | ||||
| 693 | Design and Engineering Services | 78210 | Architectural services | ||
| 78220 | Surveying and mapping services | ||||
| 78230 | Engineering design and engineering consulting services | ||||
| 78520 | Specialised design services (not elsewhere classified) | ||||
| 91111 | Post-production and digital visual effects services | ||||
| 695 | Scientific Research Services | 78100 | Scientific research services | ||
| 697 | Scientific and Veterinary Services | 78290 | Scientific testing and analysis services | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | ||||
| 86400 | Veterinary services | ||||
| 701 | Computer Services | 78340 | Computer systems design and related services | ||
| 720 | Legal Services | 78410 | Legal services | ||
| 721 | Accounting Services | 78420 | Accounting services | ||
| 723 | Management and Consulting Services | 78550 | Management services and related consulting services | ||
| 78560 | Corporate head office management services | ||||
| 724 | Business Support Services | 61231 | Taxi and other vehicle scheduling operations | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | ||||
| 78620 | Labour supply services (on-hired staff—office workers only) | ||||
| 78630 | Document preparation services | ||||
| 78691 | Credit reporting and debt collection services | ||||
| 78692 | Call centre operation | ||||
| 84700 | Educational support services | ||||
| 726 | Administrative Services | 78540 | Office administrative services | ||
| 78693 | Administrative services (not elsewhere classified) | ||||
| 728 | Labour Supply Services (medium-risk group) | 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | ||
| 751 | Government Administration | 81110 | Central government administration (not elsewhere classified) | ||
| 81300 | Foreign government representation | ||||
| 753 | Local Government, Public Order, and Regulatory Services | 81130 | Local government administration (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 | ||
| 87292 | Parole or probationary services | ||||
| 761 | Defence | 82000 | Defence | ||
| 771 | Police Services | 96310 | Police services | ||
| 773 | Inspection, Investigation, and Security Services | 21111 | Meat and food inspection services | ||
| 78640 | Investigation and security services | ||||
| 775 | Corrective Services | 96320 | Correctional and detention services | ||
| 777 | Fire and Emergency Services | 96330 | Fire protection and other emergency services (except police and ambulance services) | ||
| 801 | Primary and Secondary Education | 84210 | Primary education | ||
| 84220 | Secondary education | ||||
| 84230 | Combined primary and secondary education | ||||
| 84240 | Specialist school education | ||||
| 811 | Tertiary Education | 84310 | Higher education (undergraduate and postgraduate courses) | ||
| 84320 | Technical and vocational education and training | ||||
| 821 | Community and Arts Education | 84400 | Adult, community, and other education (not elsewhere classified) | ||
| 84600 | Arts education | ||||
| 841 | Hospital and Midwifery Services | 86110 | Hospitals (except psychiatric hospitals) | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | ||||
| 86132 | Midwifery services | ||||
| 851 | Medical and Optical Services | 86210 | General practice medical services | ||
| 86220 | Specialist medical services | ||||
| 86320 | Optometry and optical dispensing | ||||
| 853 | Dental Services | 86230 | Dental services | ||
| 855 | Health and Community Services | 86310 | Pathology and diagnostic imaging services | ||
| 86340 | Community health centre operation | ||||
| 86350 | Physiotherapy services | ||||
| 86360 | Chiropractic and osteopathic services | ||||
| 86390 | Allied health services (not elsewhere classified) | ||||
| 86391 | Health care services (not elsewhere classified) | ||||
| 87222 | Residential refuge operation | ||||
| 861 | Preschool Education and Childcare | 84100 | Preschool education | ||
| 87100 | Childcare services | ||||
| 863 | Medical and Social Support Services | 86131 | Labour supply services (nursing, medical, and dental) | ||
| 87290 | Social assistance services (not elsewhere classified) | ||||
| 865 | Aged and Residential Care and Ambulance Services | 86130 | Aged care residential services | ||
| 86330 | Ambulance services | ||||
| 87210 | Retirement village operation (without rest home or hospital facilities) | ||||
| 87211 | Retirement village operation (with rest home or hospital facilities) | ||||
| 87220 | Residential care services (not elsewhere classified) | ||||
| 901 | Entertainment Broadcasting and Distribution | 91120 | Motion picture and video distribution | ||
| 91210 | Radio broadcasting | ||||
| 91220 | Free-to-air television broadcasting | ||||
| 91230 | Cable and other subscription programming | ||||
| 92100 | Libraries and archives | ||||
| 903 | Arts and recreation services (low-risk group) | 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | ||
| 91130 | Motion picture exhibition | ||||
| 92410 | Performing arts operation (not elsewhere classified) | ||||
| 92420 | Creative artists, musicians, writers, and performers | ||||
| 92510 | Music and other sound recording activities (not elsewhere classified) | ||||
| 92520 | Performing arts venue operation | ||||
| 911 | Arts and recreation services (low–medium-risk group) | 84500 | Sports and physical recreation instruction | ||
| 93100 | Sports club or administration service—all sports (no participants) | ||||
| 93111 | Horse and dog racing administration and track operation | ||||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | ||||
| 93130 | Health and fitness centres and gymnasia operation | ||||
| 93187 | Sports club or participant—racket sports (not elsewhere classified) | ||||
| 93189 | Sports club or participant—athletics, cycling, and swimming | ||||
| 93191 | Sports club or participant—basketball | ||||
| 93195 | Sports club or participant—golf | ||||
| 93300 | Amusement parks and centres operation | ||||
| 913 | Recreational Facilities Operation | 92310 | Zoological and botanic gardens operation | ||
| 92390 | Nature reserve and conservation park operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 915 | Arts and recreation services (medium-risk group) | 93112 | Dog racing activities | ||
| 93175 | Sports club or participant (not elsewhere classified) | ||||
| 93182 | Sports club or participant—snow sports (including ski field operators) (not elsewhere classified) | ||||
| 93192 | Sports club or participant—water sports (not elsewhere classified) | ||||
| 93198 | Sports club or participant—motor racing | ||||
| 93199 | Sports club or participant—netball | ||||
| 917 | Arts and recreation services (medium–high-risk group) | 01520 | Horse farming and horse agistment | ||
| 92415 | Performing arts—ballet | ||||
| 93113 | Horse racing activities—harness racing | ||||
| 93115 | Horse racing activities—harness racing—drivers | ||||
| 93152 | Sports national governance bodies—football | ||||
| 93183 | Sports club or participant—football | ||||
| 93194 | Sports club or participant—cricket (including national governance bodies) | ||||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 919 | Arts and recreation services (high-risk group) | 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | ||||
| 93151 | Sports national governance bodies—motorcycling | ||||
| 93153 | Sports national governance bodies—rugby league | ||||
| 93180 | Sports club or participant—rugby (including national governance bodies) | ||||
| 93181 | Sports club or participant—rugby league | ||||
| 93197 | Sports club or participant—motorcycling | ||||
| 921 | Museums and Gambling Activities | 92200 | Museum operation | ||
| 93210 | Lottery operation | ||||
| 93220 | Casino operation | ||||
| 93290 | Gambling activities (not elsewhere classified) | ||||
| 941 | Repair and Maintenance (low-risk group) | 52620 | Clothing and footwear repair | ||
| 52690 | Repair and maintenance (not elsewhere classified) | ||||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | ||||
| 943 | Repair and Maintenance (medium-risk group) | 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 interior repair and maintenance | ||||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | ||||
| 945 | Facilities Maintenance and Management | 78650 | Pest control services (except agricultural and forestry) | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | ||||
| 951 | Business and Community Organisations | 96100 | Religious organisations and services | ||
| 96210 | Business and professional association services | ||||
| 96220 | Labour association services | ||||
| 96290 | Interest group services (not elsewhere classified) | ||||
| 953 | Personal and Community Activities | 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 parlour, and prostitution services | ||||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | ||||
| 97000 | Private households employing staff | ||||
| 955 | Laundries and Dry Cleaners | 95210 | Laundry and dry-cleaning services |
Schedule 3 Levy risk groups for experience period 2022/2023 tax year, 2023/2024 tax year, and 2024/2025 tax year
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | ||||
| 02195 | Horticultural contracting and labour supply services | ||||
| 012 | Poultry Farming | 01410 | Poultry farming (meat) | ||
| 01420 | Poultry farming (eggs) | ||||
| 014 | Other Livestock Farming | 01510 | Pig farming | ||
| 01530 | Deer farming | ||||
| 01590 | Livestock farming (not elsewhere 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 classified) | ||
| 03021 | Forest product and moss gathering 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 netting (including processing on board) | ||||
| 04150 | Line fishing (including processing on board) | ||||
| 04190 | Fishing (not elsewhere classified) | ||||
| 041 | Forestry, Hunting, and Trapping | 02200 | Hunting and trapping | ||
| 03010 | Forestry | ||||
| 03020 | Logging | ||||
| 03030 | Forestry support services (excluding 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 elsewhere classified) | ||||
| 15110 | Petroleum and natural gas exploration | ||||
| 15130 | Mineral exploration | ||||
| 15200 | Mining support services (not elsewhere classified) | ||||
| 110 | Dairy, Sugar, and Confectionery Manufacturing and Packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 113 | Bread and Baking Ingredients Manufacturing | 21520 | Cereal, pasta, and baking-mix manufacturing | ||
| 21610 | Bread manufacturing (factory-based) | ||||
| 114 | Food and Animal Feeds Manufacturing | 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) | ||||
| 116 | Fruit, Vegetable, and Oil Processing | 21300 | Fruit and vegetable processing | ||
| 21400 | Oil and fat manufacturing | ||||
| 117 | Seafood, Meat, and Grain Product Manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat Processing | 21110 | Meat processing | ||
| 121 | Beverage, Tobacco, and Snack Manufacturing | 21795 | Potato crisps and corn crisps manufacturing | ||
| 21810 | Soft drink, cordial, and syrup 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 Manufacturing | 22210 | Cut and sewn textile product manufacturing | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere 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 manufacturing | ||||
| 133 | Textile and Textile Product Manufacturing | 22120 | Synthetic textile manufacturing | ||
| 22140 | Natural textile manufacturing | ||||
| 22220 | Textile floor-covering manufacturing | ||||
| 22230 | Rope, cordage, and twine manufacturing | ||||
| 135 | Skin and Hide Processing | 22110 | Wool scouring | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | ||||
| 141 | Wood Products Manufacturing and Dealing | 23210 | Veneer and plywood manufacturing | ||
| 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 retailing | ||||
| 143 | Timber Processing | 23110 | Log sawmilling | ||
| 23120 | Wood chipping | ||||
| 23130 | Timber resawing and dressing | ||||
| 151 | Paper and Paper Product Manufacturing | 23310 | Pulp, paper, and paperboard manufacturing | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | ||||
| 23340 | Paper bag and sack manufacturing | ||||
| 24110 | Paper stationery manufacturing | ||||
| 153 | Paper Product and Wood Panel Manufacturing | 23220 | Reconstituted wood product manufacturing | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | ||||
| 23391 | Sanitary paper product manufacturing | ||||
| 161 | Printing and Associated Services | 24120 | Printing | ||
| 24130 | Printing support services | ||||
| 171 | Petroleum, Gas, and Inorganic Chemical Products | 12000 | Oil and gas extraction | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | ||||
| 25320 | Industrial gas manufacturing | ||||
| 25350 | Basic inorganic chemical manufacturing | ||||
| 65010 | Pipeline transport | ||||
| 173 | Petroleum and Chemical Products (medium-risk group) | 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) | ||||
| 181 | Organic Chemicals and Chemical Products | 25340 | Basic organic chemical manufacturing | ||
| 25410 | Explosives manufacturing | ||||
| 25420 | Paint and coatings manufacturing | ||||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | ||||
| 25491 | Adhesive manufacturing | ||||
| 183 | Pharmaceutical and Chemical Product Manufacturing | 25430 | Human pharmaceutical and medicinal product manufacturing | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | ||||
| 25440 | Pesticide manufacturing | ||||
| 25450 | Cleaning-compound manufacturing | ||||
| 25460 | Cosmetic and toiletry preparation manufacturing | ||||
| 191 | Plastic Products | 25610 | Rigid and semi-rigid polymer product manufacturing | ||
| 25630 | Polymer film and sheet packaging material manufacturing | ||||
| 25650 | Polymer foam product manufacturing | ||||
| 25661 | Polymer product manufacturing (not elsewhere classified) | ||||
| 201 | Ceramic, Glass and Non-metallic Products | 26100 | Glass and glass product manufacturing | ||
| 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) | ||||
| 203 | Mineral Products | 26290 | Ceramic product manufacturing (not elsewhere classified) | ||
| 26330 | Ready-mixed concrete manufacturing | ||||
| 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 manufacturing (not elsewhere classified) | ||||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | ||||
| 27330 | Non-ferrous metal casting and forging | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 213 | Iron and Steel Manufacturing | 27110 | Iron smelting and steel manufacturing | ||
| 27120 | Iron and steel casting | ||||
| 27121 | Iron and steel forging | ||||
| 27130 | Steel pipe and tube manufacturing | ||||
| 220 | Metal Product Manufacturing and Trade Training | 27510 | Metal container manufacturing (not elsewhere classified) | ||
| 27620 | Spring and wire product manufacturing | ||||
| 84330 | Apprenticeship co-ordinators employing apprentices | ||||
| 222 | Aluminium and Metal Products | 27310 | Aluminium rolling, drawing, and extruding | ||
| 27420 | Architectural aluminium product manufacturing | ||||
| 45220 | Metal and mineral wholesaling | ||||
| 224 | Sheet Metal Products | 27430 | Metal roof and guttering manufacturing (except aluminium) | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | ||||
| 226 | Metal Products (medium-risk group) | 27640 | Surface coating and finishing | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | ||||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | ||||
| 29110 | Prefabricated metal building manufacturing | ||||
| 228 | Structural Metal Industries | 27410 | Structural steel fabricating | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | ||||
| 231 | Aviation, Electronic and Electrical Manufacturing | 28130 | Automotive electrical components manufacturing | ||
| 28240 | Aircraft manufacturing and repair services | ||||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | ||||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | ||||
| 28511 | Whiteware appliance manufacturing | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and Transport Manufacturing | 28110 | Motor vehicle manufacturing | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | ||||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | ||||
| 235 | Shipbuilding | 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | ||
| 237 | Boatbuilding | 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | ||
| 241 | Machinery and Equipment Manufacturing (lower–medium-risk group) | 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | ||
| 28640 | Machine tool and parts manufacturing | ||||
| 28650 | Lifting and material-handling equipment manufacturing | ||||
| 28660 | Pump and compressor manufacturing | ||||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | ||||
| 29220 | Metal furniture manufacturing | ||||
| 243 | Machinery and Equipment Manufacturing (medium-risk group) | 28120 | Motor vehicle body and trailer manufacturing | ||
| 28230 | Railway rolling stock manufacturing and repair services | ||||
| 28610 | Agricultural machinery and equipment manufacturing | ||||
| 28620 | Mining and construction machinery manufacturing | ||||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | ||||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | ||||
| 251 | Manufacturing (low-risk group) | 24300 | Reproduction of recorded media | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | ||||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | ||||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | ||||
| 28410 | Computer and electronic office equipment manufacturing | ||||
| 28420 | Communications equipment manufacturing | ||||
| 29410 | Jewellery and silverware manufacturing | ||||
| 253 | Furniture and Other Manufacturing | 29210 | Wooden furniture and upholstered 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 electricity market operation | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | ||||
| 36110 | Fossil fuel electricity generation | ||||
| 36120 | Hydroelectricity generation | ||||
| 36130 | Electricity generation (not elsewhere classified) | ||||
| 271 | Non-electricity Utilities and Network Infrastructure | 36101 | Electricity line-system operation | ||
| 36200 | Gas supply | ||||
| 37010 | Water supply | ||||
| 37020 | Sewerage and drainage services | ||||
| 41221 | Utility and communications network construction and maintenance services | ||||
| 291 | Waste Services | 96340 | Waste treatment and disposal services | ||
| 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 construction (not elsewhere classified) | ||
| 41130 | Non-residential building construction | ||||
| 303 | House Construction | 41110 | House construction | ||
| 311 | Road and Bridge Construction | 41210 | Road and bridge construction | ||
| 313 | Heavy and Civil Engineering Construction | 41220 | Heavy and civil engineering construction (not elsewhere classified) | ||
| 315 | Land Development Services | 41222 | Land development and subdivision | ||
| 42100 | Site preparation services | ||||
| 320 | Agricultural, Plumbing, and Homeware Goods Wholesaling | 45190 | Agricultural product wholesaling (not elsewhere classified) | ||
| 45391 | Plumbing goods wholesaling | ||||
| 47320 | Furniture and floor-coverings wholesaling | ||||
| 47390 | Kitchenware and diningware wholesaling | ||||
| 321 | Electrical Services | 42320 | Electrical services (including telecommunication services within buildings) | ||
| 322 | Heating, Ventilation, and Alarm Services | 42330 | Air conditioning and heating services | ||
| 42341 | Fire and security alarm installation services | ||||
| 323 | Plumbing Services | 42310 | Plumbing services | ||
| 324 | Painting and Decorating Services | 42440 | Painting and decorating services | ||
| 326 | Construction and Building Trade 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 elsewhere classified) | ||||
| 95250 | Gardening and turf management services | ||||
| 328 | Structural Trade Services | 42220 | Bricklaying services | ||
| 42230 | Roofing services | ||||
| 42240 | Structural steel erection services | ||||
| 331 | Commission-based Trading | 47991 | Trading—commission-based or excluding storage and handling of goods | ||
| 333 | Grocery and Produce Wholesaling | 45120 | Cereal grain wholesaling | ||
| 47150 | Fruit and vegetable wholesaling | ||||
| 47190 | Grocery wholesaling (not elsewhere classified) | ||||
| 47191 | Grocery wholesaling—multiple product ranges | ||||
| 341 | Electrical, Electronic, and Specialty Goods Wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 343 | Specialised Machinery and Equipment Wholesaling | 46190 | Food and other specialised industrial machinery and equipment wholesaling | ||
| 345 | Hardware Goods Wholesaling | 45390 | Hardware goods wholesaling (not elsewhere classified) | ||
| 351 | Vehicle and Machinery Wholesaling | 46110 | Agricultural and construction machinery wholesaling | ||
| 46220 | Commercial vehicle wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 45230 | Industrial and agricultural chemical product wholesaling | ||||
| 46210 | Car wholesaling | ||||
| 47170 | Liquor and tobacco product wholesaling | ||||
| 47210 | Textile product wholesaling | ||||
| 47220 | Clothing and footwear wholesaling | ||||
| 47940 | Book and magazine wholesaling | ||||
| 47950 | Paper product wholesaling | ||||
| 47960 | Pharmaceutical and toiletry goods wholesaling | ||||
| 373 | Other Wholesaling and Support Services | 47990 | Wholesaling (not elsewhere classified) | ||
| 51110 | In-store retail support services | ||||
| 391 | Car Retailing | 53110 | Car retailing (including associated vehicle servicing) | ||
| 393 | Motor Trade Wholesaling and Retailing | 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | ||
| 46230 | Motor vehicle new-part wholesaling | ||||
| 52450 | Marine equipment retailing | ||||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | ||||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | ||||
| 53140 | Motor vehicle parts retailing | ||||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | ||||
| 395 | Motor Trade Services | 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 retailing | ||||
| 51220 | Fruit and vegetable retailing | ||||
| 51230 | Liquor retailing | ||||
| 51290 | Specialised food retailing (not elsewhere classified) | ||||
| 420 | Pharmacies and Associated Retailing | 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | ||
| 95220 | Photographic film processing | ||||
| 422 | Clothing and Footwear Retailing | 52210 | Clothing retailing | ||
| 52220 | Footwear retailing | ||||
| 424 | Retail Trade (low-risk group) | 52341 | Computer and computer peripherals retailing | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | ||||
| 52350 | Entertainment media retailing | ||||
| 52410 | Sport and camping equipment retailing | ||||
| 52430 | Newspaper and new and used 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 elsewhere classified) | ||||
| 71111 | Retail postal services | ||||
| 95110 | Video and other electronic media rental and hiring | ||||
| 426 | Retail Trade (low–medium-risk group) | 52100 | Department stores | ||
| 52331 | Houseware retailing | ||||
| 52340 | Electrical, electronic, and gas appliance retailing | ||||
| 52420 | Toy and game retailing | ||||
| 52590 | Retailing (not elsewhere classified) | ||||
| 428 | Store and Non-store Retailing | 52230 | Manchester and textile goods retailing (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 | ||
| 57200 | Pubs, taverns, and bars | ||||
| 57400 | Clubs (hospitality) | ||||
| 451 | Catering and Meal Services | 51250 | Takeaway food services | ||
| 51270 | Catering services (including on-hired hospitality staff) | ||||
| 57300 | Cafes and restaurants | ||||
| 461 | Road Passenger and Rail Transport | 61210 | Interurban and rural bus transport | ||
| 61220 | Urban bus transport | ||||
| 61230 | Taxi and road transport (not elsewhere classified) | ||||
| 62000 | Rail freight transport | ||||
| 62100 | Rail passenger transport | ||||
| 463 | Road Freight Transport | 61100 | Road freight transport | ||
| 491 | Air Transport and Support Services | 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | ||||
| 493 | Air Operations (higher-risk group) | 02130 | Air operations under Civil Aviation Rules Part 137 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | ||||
| 64050 | Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and Scenic Transport | 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | ||
| 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 | ||
| 71120 | Courier pick-up and delivery services | ||||
| 521 | Travel, Customs, and Shipping Agency Services | 66410 | Travel agency and tour arrangement services | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | ||||
| 523 | Other Transport and Transport Services | 65090 | Transport (not elsewhere classified) | ||
| 66190 | Transport support services (not elsewhere classified) | ||||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | ||||
| 525 | Stevedoring | 66210 | Stevedoring services | ||
| 531 | Warehousing and Storage | 67010 | Grain storage services | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | ||||
| 541 | Publishing | 24211 | Newspaper publishing | ||
| 24221 | Magazine and other periodical publishing | ||||
| 24230 | Book publishing | ||||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | ||||
| 24232 | Internet publishing and broadcasting | ||||
| 24233 | Directory and mailing-list publishing | ||||
| 24234 | Music publishing | ||||
| 24235 | Software publishing | ||||
| 581 | Communications and Information Services | 71200 | Wired telecommunications network operation | ||
| 71210 | Wireless telecommunications network operation (not elsewhere 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 elsewhere classified) | ||||
| 621 | Finance, Insurance, and Statistical Services | 73100 | Central banking | ||
| 73210 | Banking | ||||
| 73220 | Building society operation | ||||
| 73230 | Credit union operation | ||||
| 73290 | Depository financial intermediation (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 classified) | ||||
| 75200 | Auxiliary insurance services | ||||
| 78530 | Market research and statistical services | ||||
| 641 | Financial and Rental Services | 77301 | Holder investor farms and livestock | ||
| 77410 | Passenger car and minibus rental and hiring | ||||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | ||||
| 661 | Transport and Machinery Rental Services | 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | ||||
| 671 | Real Estate Services | 77200 | Real estate services | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 673 | Property Operation and Subcontracted Construction Services | 42595 | Construction services and property developers—all trades subcontracted | ||
| 77110 | Residential property operators | ||||
| 77120 | Non-residential property operators | ||||
| 691 | Advertising and Photographic Services | 78510 | Advertising services | ||
| 95230 | Professional photographic services | ||||
| 693 | Design and Engineering Services | 78210 | Architectural services | ||
| 78220 | Surveying and mapping services | ||||
| 78230 | Engineering design and engineering consulting services | ||||
| 78520 | Specialised design services (not elsewhere classified) | ||||
| 91111 | Post-production and digital visual effects services | ||||
| 695 | Scientific Research Services | 78100 | Scientific research services | ||
| 697 | Scientific and Veterinary Services | 78290 | Scientific testing and analysis services | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | ||||
| 86400 | Veterinary services | ||||
| 701 | Computer Services | 78340 | Computer systems design and related services | ||
| 720 | Legal Services | 78410 | Legal services | ||
| 721 | Accounting Services | 78420 | Accounting services | ||
| 723 | Management and Consulting Services | 78550 | Management services and related consulting services | ||
| 78560 | Corporate head office management services | ||||
| 724 | Business Support Services | 61231 | Taxi and other vehicle scheduling operations | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | ||||
| 78620 | Labour supply services (on-hired staff—office workers only) | ||||
| 78630 | Document preparation services | ||||
| 78691 | Credit reporting and debt collection services | ||||
| 78692 | Call centre operation | ||||
| 84700 | Educational support services | ||||
| 726 | Administrative Services | 78540 | Office administrative services | ||
| 78693 | Administrative services (not elsewhere classified) | ||||
| 728 | Labour Supply Services (medium-risk group) | 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | ||
| 751 | Government Administration | 81110 | Central government administration (not elsewhere classified) | ||
| 81300 | Foreign government representation | ||||
| 753 | Local Government, Public Order, and Regulatory Services | 81130 | Local government administration (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 | ||
| 87292 | Parole or probationary services | ||||
| 761 | Defence | 82000 | Defence | ||
| 771 | Police Services | 96310 | Police services | ||
| 773 | Inspection, Investigation, and Security Services | 21111 | Meat and food inspection services | ||
| 78640 | Investigation and security services | ||||
| 775 | Corrective Services | 96320 | Correctional and detention services | ||
| 777 | Fire and Emergency Services | 96330 | Fire protection and other emergency services (except police and ambulance services) | ||
| 801 | Primary and Secondary Education | 84210 | Primary education | ||
| 84220 | Secondary education | ||||
| 84230 | Combined primary and secondary education | ||||
| 84240 | Specialist school education | ||||
| 811 | Tertiary Education | 84310 | Higher education (undergraduate and postgraduate courses) | ||
| 84320 | Technical and vocational education and training | ||||
| 821 | Community and Arts Education | 84400 | Adult, community, and other education (not elsewhere classified) | ||
| 84600 | Arts education | ||||
| 841 | Hospital and Midwifery Services | 86110 | Hospitals (except psychiatric hospitals) | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | ||||
| 86132 | Midwifery services | ||||
| 851 | Medical and Optical Services | 86210 | General practice medical services | ||
| 86220 | Specialist medical services | ||||
| 86320 | Optometry and optical dispensing | ||||
| 853 | Dental Services | 86230 | Dental services | ||
| 855 | Health and Community Services | 86310 | Pathology and diagnostic imaging services | ||
| 86340 | Community health centre operation | ||||
| 86350 | Physiotherapy services | ||||
| 86360 | Chiropractic and osteopathic services | ||||
| 86390 | Allied health services (not elsewhere classified) | ||||
| 86391 | Health care services (not elsewhere classified) | ||||
| 87222 | Residential refuge operation | ||||
| 861 | Preschool Education and Childcare | 84100 | Preschool education | ||
| 87100 | Childcare services | ||||
| 863 | Medical and Social Support Services | 86131 | Labour supply services (nursing, medical, and dental) | ||
| 87290 | Social assistance services (not elsewhere classified) | ||||
| 865 | Aged and Residential Care and Ambulance Services | 86130 | Aged care residential services | ||
| 86330 | Ambulance services | ||||
| 87210 | Retirement village operation (without rest home or hospital facilities) | ||||
| 87211 | Retirement village operation (with rest home or hospital facilities) | ||||
| 87220 | Residential care services (not elsewhere classified) | ||||
| 901 | Entertainment Broadcasting and Distribution | 91120 | Motion picture and video distribution | ||
| 91210 | Radio broadcasting | ||||
| 91220 | Free-to-air television broadcasting | ||||
| 91230 | Cable and other subscription programming | ||||
| 92100 | Libraries and archives | ||||
| 903 | Entertainment and Performing Arts | 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | ||
| 91130 | Motion picture exhibition | ||||
| 92410 | Performing arts operation | ||||
| 92420 | Creative artists, musicians, writers, and performers | ||||
| 92510 | Music and other sound recording activities (not elsewhere classified) | ||||
| 92520 | Performing arts venue operation | ||||
| 93220 | Casino operation | ||||
| 911 | Sporting and Recreational Activities (low-risk group) | 84500 | Sports and physical recreation instruction | ||
| 93111 | Horse and dog racing administration and track operation | ||||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | ||||
| 93130 | Health and fitness centres and gymnasia operation | ||||
| 93171 | Sport and physical recreation—community rugby league | ||||
| 93174 | Sport and physical recreation—community cricket | ||||
| 93184 | Sport and physical recreation—softball or baseball | ||||
| 93185 | Sport and physical recreation—squash or badminton | ||||
| 93186 | Sport and physical recreation—swimming | ||||
| 93187 | Sport and physical recreation—tennis | ||||
| 93188 | Sport and physical recreation—waterskiing | ||||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | ||||
| 93193 | Sport and physical recreation—cycling | ||||
| 93195 | Sport and physical recreation—golf | ||||
| 93300 | Amusement parks and centres operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 913 | Recreational Facilities Operation | 92310 | Zoological and botanic gardens operation | ||
| 92390 | Nature reserve and conservation park operation | ||||
| 915 | Sporting and Recreational Activities (medium-risk group) | 93112 | Dog racing activities | ||
| 93170 | Sport and physical recreation—community rugby | ||||
| 93182 | Sport and physical recreation—snow skiing | ||||
| 93198 | Sport and physical recreation—motor racing | ||||
| 93199 | Sport and physical recreation—netball | ||||
| 917 | Equine and Sporting Activities (medium–high-risk group) | 01520 | Horse farming and horse agistment | ||
| 92415 | Performing arts—ballet | ||||
| 93113 | Horse racing activities—harness racing | ||||
| 93115 | Horse racing activities—harness racing—drivers | ||||
| 93152 | Sports national governance bodies—football | ||||
| 93192 | Sport and physical recreation—boating or yachting | ||||
| 93194 | Sport and physical recreation—professional cricket | ||||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 919 | Equine and Sporting Activities (high-risk group) | 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | ||||
| 93151 | Sports national governance bodies—motorcycling | ||||
| 93153 | Sports national governance bodies—rugby league | ||||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | ||||
| 93180 | Sport and physical recreation—professional rugby | ||||
| 93181 | Sport and physical recreation—professional rugby league | ||||
| 93197 | Sport and physical recreation—motorcycling | ||||
| 921 | Museums and Gambling Activities | 92200 | Museum operation | ||
| 93210 | Lottery operation | ||||
| 93290 | Gambling activities (not elsewhere classified) | ||||
| 941 | Repair and Maintenance (low-risk group) | 52620 | Clothing and footwear repair | ||
| 52690 | Repair and maintenance (not elsewhere classified) | ||||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | ||||
| 943 | Repair and Maintenance (medium-risk group) | 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 interior repair and maintenance | ||||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | ||||
| 945 | Facilities Maintenance and Management | 78650 | Pest control services (except agricultural and forestry) | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | ||||
| 951 | Business and Community Organisations | 96100 | Religious organisations and services | ||
| 96210 | Business and professional association services | ||||
| 96220 | Labour association services | ||||
| 96290 | Interest group services (not elsewhere classified) | ||||
| 953 | Personal and Community Activities | 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 parlour, and prostitution services | ||||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | ||||
| 97000 | Private households employing staff | ||||
| 955 | Laundries and Dry Cleaners | 95210 | Laundry and dry-cleaning services |
Schedule 4 Levy risk groups for experience period 2021/2022 tax year
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | ||||
| 02195 | Horticultural contracting and labour supply services | ||||
| 012 | Poultry Farming | 01410 | Poultry farming (meat) | ||
| 01420 | Poultry farming (eggs) | ||||
| 014 | Other Livestock Farming | 01510 | Pig farming | ||
| 01530 | Deer farming | ||||
| 01590 | Livestock farming (not elsewhere 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 classified) | ||
| 03021 | Forest product and moss gathering 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 netting (including processing on board) | ||||
| 04150 | Line fishing (including processing on board) | ||||
| 04190 | Fishing (not elsewhere classified) | ||||
| 041 | Forestry, Hunting, and Trapping | 02200 | Hunting and trapping | ||
| 03010 | Forestry | ||||
| 03020 | Logging | ||||
| 03030 | Forestry support services (excluding 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 elsewhere classified) | ||||
| 15110 | Petroleum and natural gas exploration | ||||
| 15130 | Mineral exploration | ||||
| 15200 | Mining support services (not elsewhere classified) | ||||
| 110 | Dairy, Sugar, and Confectionery Manufacturing and Packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 113 | Bread and Baking Ingredients Manufacturing | 21520 | Cereal, pasta, and baking-mix manufacturing | ||
| 21610 | Bread manufacturing (factory-based) | ||||
| 114 | Food and Animal Feeds Manufacturing | 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) | ||||
| 116 | Fruit, Vegetable, and Oil Processing | 21300 | Fruit and vegetable processing | ||
| 21400 | Oil and fat manufacturing | ||||
| 117 | Seafood, Meat, and Grain Product Manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat Processing | 21110 | Meat processing | ||
| 121 | Beverage, Tobacco, and Snack Manufacturing | 21795 | Potato crisps and corn crisps manufacturing | ||
| 21810 | Soft drink, cordial, and syrup 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 Manufacturing | 22210 | Cut and sewn textile product manufacturing | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere 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 manufacturing | ||||
| 133 | Textile and Textile Product Manufacturing | 22120 | Synthetic textile manufacturing | ||
| 22140 | Natural textile manufacturing | ||||
| 22220 | Textile floor-covering manufacturing | ||||
| 22230 | Rope, cordage, and twine manufacturing | ||||
| 135 | Skin and Hide Processing | 22110 | Wool scouring | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | ||||
| 141 | Wood Products Manufacturing and Dealing | 23210 | Veneer and plywood manufacturing | ||
| 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 retailing | ||||
| 143 | Timber Processing | 23110 | Log sawmilling | ||
| 23120 | Wood chipping | ||||
| 23130 | Timber resawing and dressing | ||||
| 151 | Paper and Paper Product Manufacturing | 23310 | Pulp, paper, and paperboard manufacturing | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | ||||
| 23340 | Paper bag and sack manufacturing | ||||
| 24110 | Paper stationery manufacturing | ||||
| 153 | Paper Product and Wood Panel Manufacturing | 23220 | Reconstituted wood product manufacturing | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | ||||
| 23391 | Sanitary paper product manufacturing | ||||
| 161 | Printing and Associated Services | 24120 | Printing | ||
| 24130 | Printing support services | ||||
| 171 | Petroleum, Gas, and Inorganic Chemical Products | 12000 | Oil and gas extraction | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | ||||
| 25320 | Industrial gas manufacturing | ||||
| 25350 | Basic inorganic chemical manufacturing | ||||
| 65010 | Pipeline transport | ||||
| 173 | Petroleum and Chemical Products (medium-risk group) | 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) | ||||
| 181 | Organic Chemicals and Chemical Products | 25340 | Basic organic chemical manufacturing | ||
| 25410 | Explosives manufacturing | ||||
| 25420 | Paint and coatings manufacturing | ||||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | ||||
| 25491 | Adhesive manufacturing | ||||
| 183 | Pharmaceutical and Chemical Product Manufacturing | 25430 | Human pharmaceutical and medicinal product manufacturing | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | ||||
| 25440 | Pesticide manufacturing | ||||
| 25450 | Cleaning-compound manufacturing | ||||
| 25460 | Cosmetic and toiletry preparation manufacturing | ||||
| 191 | Plastic Products | 25610 | Rigid and semi-rigid polymer product manufacturing | ||
| 25630 | Polymer film and sheet packaging material manufacturing | ||||
| 25650 | Polymer foam product manufacturing | ||||
| 25661 | Polymer product manufacturing (not elsewhere classified) | ||||
| 201 | Ceramic, Glass, and Non-metallic Products | 26100 | Glass and glass product manufacturing | ||
| 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) | ||||
| 203 | Mineral Products | 26290 | Ceramic product manufacturing (not elsewhere classified) | ||
| 26330 | Ready-mixed concrete manufacturing | ||||
| 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 manufacturing (not elsewhere classified) | ||||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | ||||
| 27330 | Non-ferrous metal casting and forging | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 213 | Iron and Steel Manufacturing | 27110 | Iron smelting and steel manufacturing | ||
| 27120 | Iron and steel casting | ||||
| 27121 | Iron and steel forging | ||||
| 27130 | Steel pipe and tube manufacturing | ||||
| 220 | Metal Product Manufacturing and Trade Training | 27510 | Metal container manufacturing (not elsewhere classified) | ||
| 27620 | Spring and wire product manufacturing | ||||
| 84330 | Apprenticeship co-ordinators employing apprentices | ||||
| 222 | Aluminium and Metal Products | 27310 | Aluminium rolling, drawing, and extruding | ||
| 27420 | Architectural aluminium product manufacturing | ||||
| 45220 | Metal and mineral wholesaling | ||||
| 224 | Sheet Metal Products | 27430 | Metal roof and guttering manufacturing (except aluminium) | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | ||||
| 226 | Metal Products (medium-risk group) | 27640 | Surface coating and finishing | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | ||||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | ||||
| 29110 | Prefabricated metal building manufacturing | ||||
| 228 | Structural Metal Industries | 27410 | Structural steel fabricating | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | ||||
| 231 | Aviation, Electronic, and Electrical Manufacturing | 28130 | Automotive electrical components manufacturing | ||
| 28240 | Aircraft manufacturing and repair services | ||||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | ||||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | ||||
| 28511 | Whiteware appliance manufacturing | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and Transport Manufacturing | 28110 | Motor vehicle manufacturing | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | ||||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | ||||
| 235 | Shipbuilding | 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | ||
| 237 | Boatbuilding | 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | ||
| 241 | Machinery and Equipment Manufacturing (lower–medium-risk group) | 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | ||
| 28640 | Machine tool and parts manufacturing | ||||
| 28650 | Lifting and material-handling equipment manufacturing | ||||
| 28660 | Pump and compressor manufacturing | ||||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | ||||
| 29220 | Metal furniture manufacturing | ||||
| 243 | Machinery and Equipment Manufacturing (medium-risk group) | 28120 | Motor vehicle body and trailer manufacturing | ||
| 28230 | Railway rolling stock manufacturing and repair services | ||||
| 28610 | Agricultural machinery and equipment manufacturing | ||||
| 28620 | Mining and construction machinery manufacturing | ||||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | ||||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | ||||
| 251 | Manufacturing (low-risk group) | 24300 | Reproduction of recorded media | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | ||||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | ||||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | ||||
| 28410 | Computer and electronic office equipment manufacturing | ||||
| 28420 | Communications equipment manufacturing | ||||
| 29410 | Jewellery and silverware manufacturing | ||||
| 253 | Furniture and Other Manufacturing | 29210 | Wooden furniture and upholstered 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 electricity market operation | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | ||||
| 36110 | Fossil fuel electricity generation | ||||
| 36120 | Hydroelectricity generation | ||||
| 36130 | Electricity generation (not elsewhere classified) | ||||
| 271 | Non-electricity Utilities and Network Infrastructure | 36101 | Electricity line-system operation | ||
| 36200 | Gas supply | ||||
| 37010 | Water supply | ||||
| 37020 | Sewerage and drainage services | ||||
| 41221 | Utility and communications network construction and maintenance services | ||||
| 291 | Waste Services | 96340 | Waste treatment and disposal services | ||
| 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 construction (not elsewhere classified) | ||
| 41130 | Non-residential building construction | ||||
| 303 | House Construction | 41110 | House construction | ||
| 311 | Road and Bridge Construction | 41210 | Road and bridge construction | ||
| 313 | Heavy and Civil Engineering Construction | 41220 | Heavy and civil engineering construction (not elsewhere classified) | ||
| 315 | Land Development Services | 41222 | Land development and subdivision | ||
| 42100 | Site preparation services | ||||
| 320 | Agricultural, Plumbing, and Homeware Goods Wholesaling | 45190 | Agricultural product wholesaling (not elsewhere classified) | ||
| 45391 | Plumbing goods wholesaling | ||||
| 47320 | Furniture and floor-coverings wholesaling | ||||
| 47390 | Kitchenware and diningware wholesaling | ||||
| 321 | Electrical Services | 42320 | Electrical services (including telecommunication services within buildings) | ||
| 322 | Heating, Ventilation, and Alarm Services | 42330 | Air conditioning and heating services | ||
| 42341 | Fire and security alarm installation services | ||||
| 323 | Plumbing and Building Completion Services | 42310 | Plumbing services | ||
| 42592 | Building completion services—all trades subcontracted | ||||
| 324 | Painting and Decorating Services | 42440 | Painting and decorating services | ||
| 326 | Construction and Building Trade 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 elsewhere classified) | ||||
| 95250 | Gardening and turf management services | ||||
| 328 | Structural Trade Services | 42220 | Bricklaying services | ||
| 42230 | Roofing services | ||||
| 42240 | Structural steel erection services | ||||
| 331 | Commission-based Wholesaling | 47991 | Wholesaling—commission-based or excluding storage and handling of goods | ||
| 333 | Grocery and Produce Wholesaling | 45120 | Cereal grain wholesaling | ||
| 47150 | Fruit and vegetable wholesaling | ||||
| 47190 | Grocery wholesaling (not elsewhere classified) | ||||
| 47191 | Grocery wholesaling—multiple product ranges | ||||
| 341 | Electrical, Electronic, and Specialty Goods Wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 343 | Specialised Machinery and Equipment Wholesaling | 46190 | Food and other specialised industrial machinery and equipment wholesaling | ||
| 345 | Hardware Goods Wholesaling | 45390 | Hardware goods wholesaling (not elsewhere classified) | ||
| 351 | Vehicle and Machinery Wholesaling | 46110 | Agricultural and construction machinery wholesaling | ||
| 46220 | Commercial vehicle wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 45230 | Industrial and agricultural chemical product wholesaling | ||||
| 46210 | Car wholesaling | ||||
| 47170 | Liquor and tobacco product wholesaling | ||||
| 47210 | Textile product wholesaling | ||||
| 47220 | Clothing and footwear wholesaling | ||||
| 47940 | Book and magazine wholesaling | ||||
| 47950 | Paper product wholesaling | ||||
| 47960 | Pharmaceutical and toiletry goods wholesaling | ||||
| 373 | Other Wholesaling and Support Services | 47990 | Wholesaling (not elsewhere classified) | ||
| 51110 | In-store retail support services | ||||
| 391 | Car Retailing | 53110 | Car retailing (including associated vehicle servicing) | ||
| 393 | Motor Trade Wholesaling and Retailing | 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | ||
| 46230 | Motor vehicle new-part wholesaling | ||||
| 52450 | Marine equipment retailing | ||||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | ||||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | ||||
| 53140 | Motor vehicle parts retailing | ||||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | ||||
| 395 | Motor Trade Services | 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 retailing | ||||
| 51220 | Fruit and vegetable retailing | ||||
| 51230 | Liquor retailing | ||||
| 51290 | Specialised food retailing (not elsewhere classified) | ||||
| 420 | Pharmacies and Associated Retailing | 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | ||
| 95220 | Photographic film processing | ||||
| 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 retailing | ||||
| 52430 | Newspaper and new and used 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 elsewhere classified) | ||||
| 71111 | Retail postal services | ||||
| 95110 | Video and other electronic media rental and hiring | ||||
| 426 | Retail Trade (low–medium-risk group) | 52100 | Department stores | ||
| 52331 | Houseware retailing | ||||
| 52340 | Electrical, electronic, and gas appliance retailing | ||||
| 52341 | Computer and computer peripherals retailing | ||||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | ||||
| 52420 | Toy and game retailing | ||||
| 52590 | Store-based retailing (not elsewhere classified) | ||||
| 52595 | Non-store retailing | ||||
| 52597 | Retail commission-based buying or selling (or both) | ||||
| 428 | Store and Non-store Retailing | 52230 | Manchester and textile goods retailing (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 | ||
| 57200 | Pubs, taverns, and bars | ||||
| 57400 | Clubs (hospitality) | ||||
| 451 | Catering and Meal Services | 51250 | Takeaway food services | ||
| 51270 | Catering services (including on-hired hospitality staff) | ||||
| 57300 | Cafes and restaurants | ||||
| 461 | Road Passenger and Rail Transport | 61210 | Interurban and rural bus transport | ||
| 61220 | Urban bus transport | ||||
| 61230 | Taxi and road transport (not elsewhere classified) | ||||
| 62000 | Rail freight transport | ||||
| 62100 | Rail passenger transport | ||||
| 463 | Road Freight Transport | 61100 | Road freight transport | ||
| 491 | Air Transport and Support Services | 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | ||||
| 493 | Air Operations (higher-risk group) | 02130 | Air operations under Civil Aviation Rules Part 137 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | ||||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and Scenic Transport | 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | ||
| 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 | ||
| 71120 | Courier pick-up and delivery services | ||||
| 521 | Travel, Customs, and Shipping Agency Services | 66410 | Travel agency and tour arrangement services | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | ||||
| 523 | Other Transport and Transport Services | 65090 | Transport (not elsewhere classified) | ||
| 66190 | Transport support services (not elsewhere classified) | ||||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | ||||
| 525 | Stevedoring | 66210 | Stevedoring services | ||
| 531 | Warehousing and Storage | 67010 | Grain storage services | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | ||||
| 541 | Publishing | 24211 | Newspaper publishing | ||
| 24221 | Magazine and other periodical publishing | ||||
| 24230 | Book publishing | ||||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | ||||
| 24232 | Internet publishing and broadcasting | ||||
| 24233 | Directory and mailing-list publishing | ||||
| 24234 | Music publishing | ||||
| 24235 | Software publishing | ||||
| 581 | Communications and Information Services | 71200 | Wired telecommunications network operation | ||
| 71210 | Wireless telecommunications network operation (not elsewhere 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 elsewhere classified) | ||||
| 621 | Finance, Insurance, and Statistical Services | 73100 | Central banking | ||
| 73210 | Banking | ||||
| 73220 | Building society operation | ||||
| 73230 | Credit union operation | ||||
| 73290 | Depository financial intermediation (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 classified) | ||||
| 75200 | Auxiliary insurance services | ||||
| 78530 | Market research and statistical services | ||||
| 641 | Financial and Rental Services | 77301 | Holder investor farms and livestock | ||
| 77410 | Passenger car and minibus rental and hiring | ||||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | ||||
| 661 | Transport and Machinery Rental Services | 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | ||||
| 671 | Real Estate Services | 77200 | Real estate services | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 673 | Property Development and Operation | 77110 | Residential property operators and developers (excluding construction) | ||
| 77120 | Non-residential property operators and developers (excluding construction) | ||||
| 691 | Advertising and Photographic Services | 78510 | Advertising services | ||
| 95230 | Professional photographic services | ||||
| 693 | Design and Engineering Services | 78210 | Architectural services | ||
| 78220 | Surveying and mapping services | ||||
| 78230 | Engineering design and engineering consulting services | ||||
| 78520 | Specialised design services (not elsewhere classified) | ||||
| 91111 | Post-production and digital visual effects services | ||||
| 695 | Scientific Research Services | 78100 | Scientific research services | ||
| 697 | Scientific and Veterinary Services | 78290 | Scientific testing and analysis services | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | ||||
| 86400 | Veterinary services | ||||
| 701 | Computer Services | 78340 | Computer systems design and related services | ||
| 720 | Legal Services | 78410 | Legal services | ||
| 721 | Accounting Services | 78420 | Accounting services | ||
| 723 | Management and Consulting Services | 78550 | Management services and related consulting services | ||
| 78560 | Corporate head office management services | ||||
| 724 | Business Support Services | 61231 | Taxi and other vehicle scheduling operations | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | ||||
| 78620 | Labour supply services (on-hired staff—office workers only) | ||||
| 78630 | Document preparation services | ||||
| 78691 | Credit reporting and debt collection services | ||||
| 78692 | Call centre operation | ||||
| 84700 | Educational support services | ||||
| 726 | Administrative Services | 78540 | Office administrative services | ||
| 78693 | Administrative services (not elsewhere classified) | ||||
| 728 | Labour Supply Services (medium-risk group) | 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | ||
| 751 | Government Administration | 81110 | Central government administration (not elsewhere classified) | ||
| 81300 | Foreign government representation | ||||
| 753 | Local Government, Public Order, and Regulatory Services | 81130 | Local government administration (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 | ||
| 87292 | Parole or probationary services | ||||
| 761 | Defence | 82000 | Defence | ||
| 771 | Police Services | 96310 | Police services | ||
| 773 | Inspection, Investigation, and Security Services | 21111 | Meat and food inspection services | ||
| 78640 | Investigation and security services | ||||
| 775 | Corrective Services | 96320 | Correctional and detention services | ||
| 777 | Fire and Emergency Services | 96330 | Fire protection and other emergency services (except police and ambulance services) | ||
| 801 | Primary and Secondary Education | 84210 | Primary education | ||
| 84220 | Secondary education | ||||
| 84230 | Combined primary and secondary education | ||||
| 84240 | Specialist school education | ||||
| 811 | Tertiary Education | 84310 | Higher education (undergraduate and postgraduate courses) | ||
| 84320 | Technical and vocational education and training | ||||
| 821 | Community and Arts Education | 84400 | Adult, community, and other education (not elsewhere classified) | ||
| 84600 | Arts education | ||||
| 841 | Hospital and Midwifery Services | 86110 | Hospitals (except psychiatric hospitals) | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | ||||
| 86132 | Midwifery services | ||||
| 851 | Medical and Optical Services | 86210 | General practice medical services | ||
| 86220 | Specialist medical services | ||||
| 86320 | Optometry and optical dispensing | ||||
| 853 | Dental Services | 86230 | Dental services | ||
| 855 | Health and Community Services | 86310 | Pathology and diagnostic imaging services | ||
| 86340 | Community health centre operation | ||||
| 86350 | Physiotherapy services | ||||
| 86360 | Chiropractic and osteopathic services | ||||
| 86390 | Allied health services (not elsewhere classified) | ||||
| 86391 | Health care services (not elsewhere classified) | ||||
| 87222 | Residential refuge operation | ||||
| 861 | Preschool Education and Childcare | 84100 | Preschool education | ||
| 87100 | Childcare services | ||||
| 863 | Medical and Social Support Services | 86131 | Labour supply services (nursing, medical, and dental) | ||
| 87290 | Social assistance services (not elsewhere classified) | ||||
| 865 | Aged and Residential Care and Ambulance Services | 86130 | Aged care residential services | ||
| 86330 | Ambulance services | ||||
| 87210 | Retirement village operation (without rest home or hospital facilities) | ||||
| 87211 | Retirement village operation (with rest home or hospital facilities) | ||||
| 87220 | Residential care services (not elsewhere classified) | ||||
| 901 | Entertainment Broadcasting and Distribution | 91120 | Motion picture and video distribution | ||
| 91210 | Radio broadcasting | ||||
| 91220 | Free-to-air television broadcasting | ||||
| 91230 | Cable and other subscription programming | ||||
| 92100 | Libraries and archives | ||||
| 903 | Entertainment and Performing Arts | 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | ||
| 91130 | Motion picture exhibition | ||||
| 92410 | Performing arts operation | ||||
| 92420 | Creative artists, musicians, writers, and performers | ||||
| 92510 | Music and other sound recording activities (not elsewhere classified) | ||||
| 92520 | Performing arts venue operation | ||||
| 93220 | Casino operation | ||||
| 911 | Sporting and Recreational Activities (low-risk group) | 84500 | Sports and physical recreation instruction | ||
| 93111 | Horse and dog racing administration and track operation | ||||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | ||||
| 93130 | Health and fitness centres and gymnasia operation | ||||
| 93171 | Sport and physical recreation—community rugby league | ||||
| 93184 | Sport and physical recreation—softball or baseball | ||||
| 93185 | Sport and physical recreation—squash or badminton | ||||
| 93186 | Sport and physical recreation—swimming | ||||
| 93187 | Sport and physical recreation—tennis | ||||
| 93188 | Sport and physical recreation—waterskiing | ||||
| 93190 | Sport and physical recreation—community (not elsewhere classified) | ||||
| 93192 | Sport and physical recreation—boating or yachting | ||||
| 93193 | Sport and physical recreation—cycling | ||||
| 93195 | Sport and physical recreation—golf | ||||
| 93300 | Amusement parks and centres operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 913 | Recreational Facilities Operation | 92310 | Zoological and botanic gardens operation | ||
| 92390 | Nature reserve and conservation park operation | ||||
| 915 | Sporting and Recreational Activities (medium-risk group) | 93112 | Dog racing activities | ||
| 93170 | Sport and physical recreation—community rugby | ||||
| 93182 | Sport and physical recreation—snow skiing | ||||
| 93199 | Sport and physical recreation—netball | ||||
| 917 | Equine and Sporting Activities (medium–high-risk group) | 01520 | Horse farming and horse agistment | ||
| 92415 | Performing arts—ballet | ||||
| 93113 | Horse racing activities—harness racing | ||||
| 93115 | Horse racing activities—harness racing—drivers | ||||
| 93152 | Sports national governance bodies—football | ||||
| 93174 | Sport and physical recreation—community cricket | ||||
| 93194 | Sport and physical recreation—professional cricket | ||||
| 93198 | Sport and physical recreation—motor racing | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 919 | Equine and Sporting Activities (high-risk group) | 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | ||||
| 93151 | Sports national governance bodies—motorcycling | ||||
| 93153 | Sports national governance bodies—rugby league | ||||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | ||||
| 93180 | Sport and physical recreation—professional rugby | ||||
| 93181 | Sport and physical recreation—professional rugby league | ||||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | ||||
| 93197 | Sport and physical recreation—motorcycling | ||||
| 921 | Museums and Gambling Activities | 92200 | Museum operation | ||
| 93210 | Lottery operation | ||||
| 93290 | Gambling activities (not elsewhere classified) | ||||
| 941 | Repair and Maintenance (low-risk group) | 52620 | Clothing and footwear repair | ||
| 52690 | Repair and maintenance (not elsewhere classified) | ||||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | ||||
| 943 | Repair and Maintenance (medium-risk group) | 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 interior repair and maintenance | ||||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | ||||
| 945 | Facilities Maintenance and Management | 78650 | Pest control services (except agricultural and forestry) | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | ||||
| 951 | Business and Community Organisations | 96100 | Religious organisations and services | ||
| 96210 | Business and professional association services | ||||
| 96220 | Labour association services | ||||
| 96290 | Interest group services (not elsewhere classified) | ||||
| 953 | Personal and Community Activities | 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 parlour, and prostitution services | ||||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | ||||
| 97000 | Private households employing staff | ||||
| 955 | Laundries and Dry Cleaners | 95210 | Laundry and dry-cleaning services |
Rachel Hayward,
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 2025, revoke and replace the Accident Compensation (Experience Rating) Regulations 2022 (the 2022 regulations).
Experience rating is a system of adjusting the amount of Work Account levies payable by a business in an industry, based on the business’s claims history. Businesses are allocated a classification unit (a CU) alongside other businesses that carry out similar activities. Each CU is put into a levy risk group based on the injury risk profile of the businesses within the group. The Work Account levy payable by a business is adjusted through a loading or discount based on how the business’s claims history compares with that of other businesses in the same levy risk group. The CUs and levy risk groups applicable to each of the years that form an experience period are set out in Schedules 2 to 4.
These regulations relate to levies payable for the 2025/26 levy year, the 2026/27 levy year, and the 2027/28 levy year. They are based on 3-year experience periods specified in the definition of experience period in regulation 6. The main changes that are introduced by these regulations, as compared with the 2022 regulations, are summarised below.
The regulations set experience rating for small employers (qualifying class 1 levy payers) and set a different more sophisticated regime for larger employers (qualifying class 2 levy payers). However, from 1 April 2026 the experience rating of qualifying class 1 levy payers will cease, with only qualifying class 2 levy payers continuing to be experience-rated.
Under the 2022 regulations, part of the calculation required to set an employer’s experience rating includes the number of claims for which the Accident Compensation Corporation paid more than $500 for the costs of treatment. Under these regulations, that amount has been increased to $750.
The calculation of a discount or loading has been amended, from 1 April 2026, by adding a multiplier of 1.072. This is intended to remove the cross-subsidisation of qualifying class 2 levy payers by other Work Account levy payers.
Some changes to classification units and levy risk groups have also been made to reflect the evolving nature of New Zealand’s business activities, including definitional changes to the classification of sports and recreation administration and home improvement stores.
Regulatory impact statement
The Ministry of Business, Innovation, and Employment produced a regulatory impact statement on 20 November 2024 to help inform the decisions taken by the Government relating to the contents of this instrument.
A copy of this regulatory impact statement can be found at—
Date of notification in Gazette: 27 February 2025.
These regulations are administered by the Ministry of Business, Innovation, and Employment.