Secondary legislation
In force
Latest version
as at 24 February 2025 (as made)
|
SL 2025/17
|
Administered by Ministry of Business, Innovation, and Employment
Accident Compensation (Work Account Levies) Regulations 2025
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2025/17
Accident Compensation (Work Account Levies) 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 sections 329 and 333 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 (Work Account Levies) Regulations 2025.
2 Commencement
These regulations come into force on 1 April 2025.
Part 1 Preliminary provisions
3 Interpretation
In these regulations, unless the context otherwise requires,—
2025/26 tax year has the meaning set out in regulation 5(1)(a)
2026/27 tax year has the meaning set out in regulation 5(1)(b)
2027/28 tax year has the meaning set out in regulation 5(1)(c)
Act means the Accident Compensation Act 2001
chief executive means the chief executive of the Corporation
classified means classified for the purpose of section 170 of the Act
compensation levy means the levy payable by shareholder-employees and self-employed persons to purchase and maintain weekly compensation under sections 190 and 208 of the Act respectively, calculated by the Corporation under regulation 12
upward adjustment means an upward adjustment to the Work Account levy payable by an employer
upward audit, in relation to an employer, means an audit of the employer’s safety management practices conducted on the basis described in regulation 18
upward audit tool means an audit tool approved by the Minister under section 175(4) of the Act
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.
4 Schedules classify industries
(1)
Schedules 1 to 6—
(a)
list industries or risk classes (classification units); and
(b)
assign a classification unit number to each industry or risk class listed; and
(c)
prescribe, as the case may be,—
(i)
the rate of the Work Account levy for each classification unit; or
(ii)
the compensation levy for each classification unit.
(2)
Rates of levy are expressed as dollars per $100 of earnings or, as the case may be, per $100 of agreed level of weekly compensation.
5 Periods to which levy relates
(1)
The following periods are prescribed for the purposes of these regulations:
(a)
the tax year starting on 1 April 2025 and ending on the close of 31 March 2026 (the 2025/26 tax year); and
(b)
the tax year starting on 1 April 2026 and ending on the close of 31 March 2027 (the 2026/27 tax year); and
(c)
the tax year starting on 1 April 2027 and ending on the close of 31 March 2028 (the 2027/28 tax year); and
(d)
any tax year starting on or after 1 April 2028.
(2)
Schedules 1 and 4 prescribe the Work Account levy and the compensation levy rates for the 2025/26 tax year.
(3)
Schedules 2 and 5 prescribe the Work Account levy and the compensation levy rates for the 2026/27 tax year.
(4)
Schedules 3 and 6 prescribe the Work Account levy and the compensation levy rates for the 2027/28 tax year and any later tax year.
6 Maximum earnings on which levy payable
(1)
The maximum amounts of earnings on which the Work Account levy is payable by an employer in respect of any 1 employee, or by a private domestic worker, are—
(a)
$152,790 in the 2025/26 tax year; and
(b)
$156,641 in the 2026/27 tax year; and
(c)
$160,244 in the 2027/28 tax year and any tax year starting on or after 1 April 2028.
(2)
The maximum amounts of self-employed earnings on which a Work Account levy or compensation levy is payable by a self-employed person are—
(a)
$152,790 in the 2025/26 tax year; and
(b)
$156,641 in the 2026/27 tax year; and
(c)
$160,244 in the 2027/28 tax year and any tax year starting on or after 1 April 2028.
7 Minimum levy to be paid by self-employed person earning less than specified amount
(1)
This regulation applies to a self-employed person who worked for an average of more than 30 hours a week, whether or not as an employee, and—
(a)
in the 2025/26 tax year earned less than $49,365:
(b)
in the 2026/27 tax year earned less than $50,501:
(c)
in the 2027/28 tax year, or any later tax year, earned less than $51,632.
(2)
The Work Account levy payable by the person must be calculated using the formula set out in regulation 9.
Part 2 Work account levy
8 Calculation of Work Account levy payable by employers and private domestic workers
The Work Account levy payable by employers and private domestic workers is calculated using the following formula:
(c ÷ 100) × d
where—
- c
is,—
(a)
in respect of an employer, the amount of earnings paid to the employer’s employees in the tax year prescribed in regulation 5(1)(a), (b), (c), or (d), whichever applies; or
(b)
in respect of a private domestic worker, the amount of earnings derived by the private domestic worker in the tax year prescribed in regulation 5(1)(a), (b), (c), or (d), whichever applies
- d
is the rate for the Work Account levy in Schedule 1, 2, or 3 (as relevant) that applies to the classification unit in which the employer or private domestic worker is classified.
9 Calculation of Work Account levy payable by self-employed persons
The Work Account levy payable by self-employed persons is calculated using the following formula:
(c ÷ 100) × d
where—
- c
is,—
(a)
if regulation 7 does not apply, the amount of earnings derived by the self-employed person as a self-employed person in the tax year prescribed in regulation 5(1)(a), (b), (c), or (d), whichever applies; or
(b)
if regulation 7 applies,—
(i)
for the 2025/26 tax year, $49,365 minus the earnings received by the person as an employee in that tax year:
(ii)
for the 2026/27 tax year, $50,501 minus the earnings received by the person as an employee in that tax year:
(iii)
for the 2027/28 tax year and any later tax year, $51,632 minus the earnings received by the person as an employee in that tax year
- d
is the rate for the Work Account levy in Schedule 1, 2, or 3 (as relevant) that applies to the classification unit in which the self-employed person is classified.
10 Work Account levy subject to adjustments
Part 3 Persons purchasing compensation
11 Application of this Part
This Part applies to—
(a)
a self-employed person who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 of the Act; and
(b)
a shareholder-employee who purchases weekly compensation from, and enters into an agreement with, the Corporation under section 190 of the Act.
12 Corporation to determine compensation levy
(1)
The compensation levy payable by a person to whom this Part applies must be paid at the levy rate specified in Schedule 4, 5, or 6 (as relevant) for the classification unit in which the person is classified.
(2)
The Corporation must calculate the compensation levy payable by the person using the following formula:
g + h
where—
- g
is the amount of base compensation levy calculated in accordance with regulation 13
- h
is—
(a)
the amount of the non-abatement part of the compensation levy calculated in accordance with regulation 14, if that regulation applies; or
(b)
zero, if regulation 14 does not apply.
(3)
The compensation levy payable by a person under subclause (1) is subject to any adjustments under Part 1 of the Accident Compensation (Experience Rating) Regulations 2025.
13 Base compensation levy
The amount of base compensation levy payable by a person to whom this Part applies is calculated using the following formula:
(j × k) ÷ 100
where—
- j
is the agreed level of compensation purchased by the person under section 208 of the Act, adjusted to an annual equivalent figure
- k
is the appropriate levy rate specified in Schedule 4, 5, or 6 (as relevant).
14 Non-abatement part
(1)
This regulation applies only to a person to whom this Part applies who purchases weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in circumstances set out in the agreement.
(2)
The amount of the non-abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formula:
(j × p) ÷ 100
where—
- j
is the same amount as item j in the formula set out in regulation 13
- p
is the appropriate non-abatement part rate specified in Schedule 4, 5, or 6 (as relevant).
15 Self-employed person must pay either compensation levy or Work Account levy
Nothing in these regulations limits or affects the obligation of a self-employed person to pay the Work Account levy for any period for which no agreement under section 208 of the Act has effect in relation to the person.
Part 4 Upward adjustments to Work Account levy based on employers’ safety management practices
16 Auditors
(1)
Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for that purpose.
(2)
The chief executive must not approve a person to conduct audits of employers’ safety management practices for the purposes of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.
17 Upward adjustments
(1)
The Corporation must make an upward adjustment of 50% if an upward audit discloses that an employer’s safety management practices fail to meet the standard required by the upward audit tool.
(2)
An upward adjustment made by the Corporation under section 180(2) of the Act must be 50%.
(3)
The following decisions are decisions of the Corporation:
(a)
a decision under subclause (1) that an upward audit discloses that an employer’s safety management practices fail to meet the standard required by the upward audit tool:
(b)
a decision under section 180(2) of the Act to adjust an employer’s Work Account levy upward without completing an audit.
18 Basis of upward adjustments
An upward adjustment is based on an audit of an employer’s safety management practices conducted—
(a)
at a worksite or worksites selected by the Corporation; and
(b)
on a reasonable day or on reasonable days determined by the Corporation; and
(c)
by an auditor chosen by the Corporation; and
(d)
in accordance with the upward audit tool.
19 Further audits after upward adjustment
(1)
If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the employer to be conducted in every later tax year until an upward audit discloses that the employer’s safety management practices meet the standard required by the upward audit tool.
(2)
Each further upward audit must be completed on a reasonable day or on reasonable days determined by the Corporation after considering—
(a)
the seriousness of the risks faced by the employer’s employees; and
(b)
how much time the employer reasonably needs to address problems with the employer’s safety management practices identified in the most recent upward audit.
(3)
The Corporation must not, under subclause (1), arrange for more than 1 upward audit of an employer’s safety management practices to be conducted in any tax year.
20 Application of upward adjustment to levy
(1)
If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the Work Account levy payable by the employer—
(a)
for that tax year; and
(b)
for each following tax year in which—
(i)
an upward audit discloses that the employer’s safety management practices fail to meet the standard required by the upward audit tool; or
(ii)
no upward audit of the employer is conducted.
(2)
If in any tax year an audit under regulation 19 discloses that an employer’s safety management practices meet the standard required by the upward audit tool, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.
21 Administration of upward adjustments
(1)
If in any tax year, after an employer has paid the Work Account levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regulation 19 discloses that the employer’s safety management practices meet the standard required by the upward audit tool, the Corporation—
(a)
must pay the amount of the upward adjustment to the employer if—
(i)
the employer so requests; and
(ii)
after the adjustment, the employer’s account is more than $100 in credit; or
(b)
must credit the amount of the adjustment to the employer’s account to be offset against payment of the Work Account levy for the next period.
(2)
The Corporation may adjust the amount of monthly instalments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjustment under regulation 20.
Part 5 Miscellaneous
22 Collection of Work Account levy
The Work Account levy for a tax year is payable in advance and may be collected by the Corporation at any time on or after the commencement of that year.
23 Interest rate on Work Account levy overpaid
The interest rate payable on amounts that are refundable to employers under section 173(2)(a) of the Act is 2.21% per year.
24 Levy exclusive of GST
The amount of any levy derived by applying the appropriate levy rate set out in the relevant schedule, and making any adjustments under Part 4, is exclusive of goods and services tax payable on that levy.
25 Amounts of levy exempt from payment
For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer, a private domestic worker, or a self-employed person for the purposes of the Act and that includes the Work Account levy is,—
(a)
in the case of an employer or a private domestic worker, $20; and
(b)
in the case of a self-employed person, $40.
26 Continuation of adjustments
(1)
This regulation applies to an employer or a self-employed person if, in relation to that employer or self-employed person,—
(a)
the Corporation has made an upward adjustment under the Accident Compensation (Work Account Levies) Regulations 2022 or any corresponding revoked regulations made under the Act; and
(b)
the relevant adjustment was in force immediately before the commencement of these regulations.
(2)
The employer or self-employed person must be treated as if the Corporation had made the adjustment under Part 4 of these regulations.
27 Revocation and savings
(1)
The Accident Compensation (Work Account Levies) Regulations 2022 (SL 2022/31) are revoked.
(2)
Despite subclause (1), the Accident Compensation (Work Account Levies) Regulations 2022 continue to apply in respect of the period starting on 1 April 2022 and ending on the close of 31 March 2025 as if they had not been revoked.
Schedule 1 Classifications and Work Account levy rates for 2025/26 tax year
| Classification unit number | Classification unit | Levy rate per $100 of earnings ($) | ||
|---|---|---|---|---|
| 57100 | Accommodation | 0.58 | ||
| 78420 | Accounting services | 0.03 | ||
| 25491 | Adhesive manufacturing | 0.39 | ||
| 78693 | Administrative services (not elsewhere classified) | 0.21 | ||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.31 | ||
| 78510 | Advertising services | 0.12 | ||
| 86130 | Aged care residential services | 1.02 | ||
| 46110 | Agricultural and construction machinery wholesaling | 0.68 | ||
| 28610 | Agricultural machinery and equipment manufacturing | 1.25 | ||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.51 | ||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 2.03 | ||
| 42330 | Air conditioning and heating services | 0.86 | ||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 1.21 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 1.21 | ||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 1.21 | ||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.33 | ||
| 28240 | Aircraft manufacturing and repair services | 0.34 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.33 | ||
| 86390 | Allied health services (not elsewhere classified) | 0.19 | ||
| 93410 | Alpine and white-water recreation activities | 2.62 | ||
| 27210 | Alumina production | 1.03 | ||
| 27310 | Aluminium rolling, drawing, and extruding | 1.05 | ||
| 27220 | Aluminium smelting | 1.03 | ||
| 86330 | Ambulance services | 1.02 | ||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.70 | ||
| 93300 | Amusement parks and centres operation | 0.59 | ||
| 52520 | Antique and used goods retailing | 0.70 | ||
| 01150 | Apple and pear growing | 0.90 | ||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.79 | ||
| 27420 | Architectural aluminium product manufacturing | 1.05 | ||
| 78210 | Architectural services | 0.11 | ||
| 84600 | Arts education | 0.31 | ||
| 53230 | Automotive body, paint, and interior repair and maintenance | 0.89 | ||
| 28130 | Automotive electrical components manufacturing | 0.34 | ||
| 53220 | Automotive electrical services | 0.89 | ||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 0.89 | ||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.06 | ||
| 75200 | Auxiliary insurance services | 0.06 | ||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.68 | ||
| 73210 | Banking | 0.06 | ||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.39 | ||
| 25350 | Basic inorganic chemical manufacturing | 0.22 | ||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.03 | ||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.03 | ||
| 25340 | Basic organic chemical manufacturing | 0.39 | ||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.84 | ||
| 01250 | Beef cattle farming | 1.76 | ||
| 01593 | Beekeeping | 1.58 | ||
| 21820 | Beer manufacturing | 0.47 | ||
| 01192 | Berry fruit growing | 0.90 | ||
| 21630 | Biscuit manufacturing (factory-based) | 0.91 | ||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.13 | ||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.29 | ||
| 47940 | Book and magazine wholesaling | 0.25 | ||
| 24230 | Book publishing | 0.06 | ||
| 21610 | Bread manufacturing (factory-based) | 0.98 | ||
| 42220 | Bricklaying services | 2.31 | ||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.51 | ||
| 42342 | Building installation services (not elsewhere classified) | 1.80 | ||
| 73220 | Building society operation | 0.06 | ||
| 96210 | Business and professional association services | 0.15 | ||
| 91230 | Cable and other subscription programming | 0.14 | ||
| 57300 | Cafes and restaurants | 0.40 | ||
| 21620 | Cake and pastry manufacturing (factory-based) | 0.91 | ||
| 78692 | Call centre operation | 0.16 | ||
| 53110 | Car retailing (including associated vehicle servicing) | 0.38 | ||
| 46210 | Car wholesaling | 0.25 | ||
| 42420 | Carpentry services | 1.80 | ||
| 93220 | Casino operation | 0.34 | ||
| 51270 | Catering services (including on-hired hospitality staff) | 0.40 | ||
| 26310 | Cement and lime manufacturing | 1.25 | ||
| 73100 | Central banking | 0.06 | ||
| 81110 | Central government administration (not elsewhere classified) | 0.06 | ||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.47 | ||
| 45120 | Cereal grain wholesaling | 0.78 | ||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.98 | ||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.68 | ||
| 87100 | Childcare services | 0.62 | ||
| 86360 | Chiropractic and osteopathic services | 0.19 | ||
| 21900 | Cigarette and tobacco product manufacturing | 0.27 | ||
| 01191 | Citrus fruit growing | 0.90 | ||
| 26210 | Clay brick manufacturing | 1.25 | ||
| 25450 | Cleaning-compound manufacturing | 0.36 | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.03 | ||
| 52620 | Clothing and footwear repair | 0.28 | ||
| 47220 | Clothing and footwear wholesaling | 0.25 | ||
| 22420 | Clothing manufacturing | 0.61 | ||
| 52210 | Clothing retailing | 0.22 | ||
| 57400 | Clubs (hospitality) | 0.58 | ||
| 11010 | Coal mining | 1.03 | ||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.07 | ||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.07 | ||
| 84230 | Combined primary and secondary education | 0.20 | ||
| 46220 | Commercial vehicle wholesaling | 0.68 | ||
| 28420 | Communications equipment manufacturing | 0.18 | ||
| 86340 | Community health centre operation | 0.19 | ||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.51 | ||
| 52341 | Computer and computer peripherals retailing | 0.26 | ||
| 46130 | Computer and computer peripherals wholesaling | 0.17 | ||
| 28410 | Computer and electronic office equipment manufacturing | 0.18 | ||
| 78340 | Computer systems design and related services | 0.02 | ||
| 26350 | Concrete product manufacturing | 1.25 | ||
| 42210 | Concreting services | 1.80 | ||
| 21720 | Confectionery manufacturing | 0.68 | ||
| 14190 | Construction material mining (not elsewhere classified) | 1.03 | ||
| 42595 | Construction services and property developers—all trades subcontracted | 0.40 | ||
| 42590 | Construction services (not elsewhere classified) | 1.80 | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.72 | ||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.03 | ||
| 78560 | Corporate head office management services | 0.13 | ||
| 96320 | Correctional and detention services | 2.04 | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.43 | ||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.36 | ||
| 71120 | Courier pick-up and delivery services | 1.33 | ||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.26 | ||
| 92420 | Creative artists, musicians, writers, and performers | 0.38 | ||
| 78691 | Credit reporting and debt collection services | 0.16 | ||
| 73230 | Credit union operation | 0.06 | ||
| 01690 | Crop growing (not elsewhere classified) | 0.90 | ||
| 21130 | Cured meat and smallgoods manufacturing | 1.21 | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.16 | ||
| 22210 | Cut and sewn textile product manufacturing | 0.61 | ||
| 01300 | Dairy cattle farming | 2.18 | ||
| 47130 | Dairy produce wholesaling | 1.02 | ||
| 78310 | Data processing and web-hosting services | 0.05 | ||
| 01530 | Deer farming | 1.58 | ||
| 82000 | Defence | 0.39 | ||
| 86230 | Dental services | 0.15 | ||
| 52100 | Department stores | 0.44 | ||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.06 | ||
| 95270 | Diet and weight-reduction centre operation | 0.51 | ||
| 24233 | Directory and mailing-list publishing | 0.06 | ||
| 78630 | Document preparation services | 0.16 | ||
| 93112 | Dog racing activities | 1.28 | ||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.34 | ||
| 52610 | Domestic appliance repair and maintenance | 0.89 | ||
| 84700 | Educational support services | 0.16 | ||
| 28520 | Electric cable and wire manufacturing | 0.34 | ||
| 28540 | Electric lighting equipment manufacturing | 0.34 | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.26 | ||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.17 | ||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.44 | ||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.34 | ||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.69 | ||
| 36130 | Electricity generation (not elsewhere classified) | 0.13 | ||
| 36101 | Electricity line-system operation | 0.68 | ||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.34 | ||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.28 | ||
| 78320 | Electronic information storage services | 0.05 | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.16 | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.13 | ||
| 78230 | Engineering design and engineering consulting services | 0.11 | ||
| 52350 | Entertainment media retailing | 0.26 | ||
| 25410 | Explosives manufacturing | 0.39 | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.29 | ||
| 25310 | Fertiliser manufacturing | 0.84 | ||
| 75110 | Financial asset broking services | 0.06 | ||
| 73400 | Financial asset investing | 0.06 | ||
| 42341 | Fire and security alarm installation services | 0.86 | ||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.57 | ||
| 52592 | Firewood, coal, and coke retailing | 1.49 | ||
| 47140 | Fish and seafood wholesaling | 1.02 | ||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 2.47 | ||
| 04190 | Fishing (not elsewhere classified) | 2.47 | ||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.72 | ||
| 52320 | Floor-covering retailing | 0.70 | ||
| 01120 | Floriculture production | 0.90 | ||
| 52540 | Flower retailing | 0.26 | ||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.72 | ||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.49 | ||
| 21790 | Food product manufacturing (not elsewhere classified) | 0.91 | ||
| 22500 | Footwear manufacturing | 0.61 | ||
| 52220 | Footwear retailing | 0.22 | ||
| 81300 | Foreign government representation | 0.06 | ||
| 03021 | Forest product and moss gathering and processing | 2.03 | ||
| 03010 | Forestry | 2.23 | ||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.23 | ||
| 36110 | Fossil fuel electricity generation | 0.13 | ||
| 91220 | Free-to-air television broadcasting | 0.14 | ||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 0.92 | ||
| 51210 | Fresh meat, fish, and poultry retailing | 0.68 | ||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 0.90 | ||
| 21300 | Fruit and vegetable processing | 1.15 | ||
| 51220 | Fruit and vegetable retailing | 0.68 | ||
| 47150 | Fruit and vegetable wholesaling | 0.78 | ||
| 95240 | Funeral, crematorium, and cemetery services | 0.51 | ||
| 47320 | Furniture and floor-coverings wholesaling | 0.51 | ||
| 29290 | Furniture manufacturing (not elsewhere classified) | 1.16 | ||
| 52310 | Furniture retailing | 0.70 | ||
| 93290 | Gambling activities (not elsewhere classified) | 0.26 | ||
| 52530 | Garden supplies retailing | 0.70 | ||
| 95250 | Gardening and turf management services | 1.80 | ||
| 36200 | Gas supply | 0.68 | ||
| 74220 | General insurance | 0.06 | ||
| 86210 | General practice medical services | 0.10 | ||
| 26100 | Glass and glass product manufacturing | 1.25 | ||
| 42450 | Glazing services | 1.80 | ||
| 13140 | Gold ore mining | 1.03 | ||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.75 | ||
| 01220 | Grain and sheep or grain and beef cattle farming | 1.76 | ||
| 01210 | Grain growing | 0.90 | ||
| 21510 | Grain mill product manufacturing | 1.21 | ||
| 67010 | Grain storage services | 0.92 | ||
| 01140 | Grape growing | 0.90 | ||
| 14110 | Gravel and sand quarrying | 1.03 | ||
| 47191 | Grocery wholesaling—multiple product ranges | 0.78 | ||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.78 | ||
| 95260 | Hairdressing and beauty services | 0.51 | ||
| 52330 | Hardware and building supplies retailing | 0.70 | ||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.48 | ||
| 93130 | Health and fitness centres and gymnasia operation | 0.59 | ||
| 86391 | Health care services (not elsewhere classified) | 0.19 | ||
| 74210 | Health insurance | 0.06 | ||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 0.90 | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.47 | ||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.10 | ||
| 42101 | Hire of construction machinery and cranes with operator | 1.80 | ||
| 77301 | Holder investor farms and livestock | 0.75 | ||
| 52329 | Home improvement goods trading—multiple product ranges | 0.99 | ||
| 93111 | Horse and dog racing administration and track operation | 0.59 | ||
| 01520 | Horse farming and horse agistment | 2.62 | ||
| 93113 | Horse racing activities—harness racing | 2.62 | ||
| 93115 | Horse racing activities—harness racing—drivers | 2.62 | ||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 5.41 | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 5.41 | ||
| 02195 | Horticultural contracting and labour supply services | 0.90 | ||
| 86110 | Hospitals (except psychiatric hospitals) | 0.56 | ||
| 41110 | House construction | 1.56 | ||
| 52331 | Houseware retailing | 0.44 | ||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 02200 | Hunting and trapping | 2.23 | ||
| 36120 | Hydroelectricity generation | 0.13 | ||
| 21220 | Ice cream manufacturing | 0.68 | ||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.25 | ||
| 25320 | Industrial gas manufacturing | 0.22 | ||
| 92110 | Information services (not elsewhere classified) | 0.05 | ||
| 63030 | Inland water transport (except passenger-only) | 1.07 | ||
| 51110 | In-store retail support services | 0.55 | ||
| 96290 | Interest group services (not elsewhere classified) | 0.15 | ||
| 24232 | Internet publishing and broadcasting | 0.06 | ||
| 71240 | Internet service providers and web-search portals | 0.05 | ||
| 61210 | Interurban and rural bus transport | 0.79 | ||
| 78640 | Investigation and security services | 1.07 | ||
| 27120 | Iron and steel casting | 0.92 | ||
| 27121 | Iron and steel forging | 0.92 | ||
| 13110 | Iron ore mining | 1.03 | ||
| 27110 | Iron smelting and steel manufacturing | 0.92 | ||
| 29410 | Jewellery and silverware manufacturing | 0.18 | ||
| 47920 | Jewellery and watch wholesaling | 0.17 | ||
| 81200 | Justice | 0.11 | ||
| 47390 | Kitchenware and diningware wholesaling | 0.51 | ||
| 01170 | Kiwifruit growing | 0.90 | ||
| 22390 | Knitted product manufacturing | 0.61 | ||
| 96220 | Labour association services | 0.15 | ||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.15 | ||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.85 | ||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.25 | ||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.16 | ||
| 41222 | Land development and subdivision | 1.56 | ||
| 42510 | Landscape construction services | 1.80 | ||
| 95210 | Laundry and dry-cleaning services | 0.92 | ||
| 22620 | Leather and leather substitute goods manufacturing | 0.61 | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | 1.54 | ||
| 78410 | Legal services | 0.05 | ||
| 92100 | Libraries and archives | 0.14 | ||
| 74110 | Life insurance | 0.06 | ||
| 28650 | Lifting and material-handling equipment manufacturing | 0.72 | ||
| 04150 | Line fishing (including processing on board) | 2.47 | ||
| 47170 | Liquor and tobacco product wholesaling | 0.25 | ||
| 51230 | Liquor retailing | 0.68 | ||
| 01590 | Livestock farming (not elsewhere classified) | 1.58 | ||
| 81130 | Local government administration (not elsewhere classified) | 0.23 | ||
| 23110 | Log sawmilling | 1.87 | ||
| 03020 | Logging | 2.23 | ||
| 93210 | Lottery operation | 0.26 | ||
| 28640 | Machine tool and parts manufacturing | 0.72 | ||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.25 | ||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 0.89 | ||
| 24221 | Magazine and other periodical publishing | 0.06 | ||
| 78550 | Management services and related consulting services | 0.13 | ||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.70 | ||
| 29490 | Manufacturing (not elsewhere classified) | 1.16 | ||
| 52450 | Marine equipment retailing | 0.48 | ||
| 78530 | Market research and statistical services | 0.06 | ||
| 29230 | Mattress manufacturing | 0.67 | ||
| 21111 | Meat and food inspection services | 1.07 | ||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.02 | ||
| 21110 | Meat processing | 3.11 | ||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.18 | ||
| 45220 | Metal and mineral wholesaling | 1.05 | ||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.79 | ||
| 29220 | Metal furniture manufacturing | 0.72 | ||
| 13190 | Metal ore mining (not elsewhere classified) | 1.03 | ||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.05 | ||
| 86132 | Midwifery services | 0.56 | ||
| 21210 | Milk and cream processing | 0.68 | ||
| 15130 | Mineral exploration | 1.03 | ||
| 13150 | Mineral sand mining | 1.03 | ||
| 28620 | Mining and construction machinery manufacturing | 1.25 | ||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.03 | ||
| 15200 | Mining support services (not elsewhere classified) | 1.03 | ||
| 91120 | Motion picture and video distribution | 0.14 | ||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.38 | ||
| 91130 | Motion picture exhibition | 0.38 | ||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.47 | ||
| 28120 | Motor vehicle body and trailer manufacturing | 1.25 | ||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.47 | ||
| 28110 | Motor vehicle manufacturing | 0.99 | ||
| 46230 | Motor vehicle new-part wholesaling | 0.48 | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 0.99 | ||
| 53140 | Motor vehicle parts retailing | 0.48 | ||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | 0.48 | ||
| 92200 | Museum operation | 0.26 | ||
| 01692 | Mushroom growing | 0.90 | ||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.38 | ||
| 24234 | Music publishing | 0.06 | ||
| 25590 | Natural rubber product manufacturing | 0.61 | ||
| 22140 | Natural textile manufacturing | 0.74 | ||
| 92390 | Nature reserve and conservation park operation | 0.91 | ||
| 52430 | Newspaper and new and used book retailing | 0.26 | ||
| 24211 | Newspaper publishing | 0.06 | ||
| 73300 | Non-depository financing | 0.06 | ||
| 27330 | Non-ferrous metal casting and forging | 1.03 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.17 | ||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.25 | ||
| 41130 | Non-residential building construction | 1.37 | ||
| 77120 | Non-residential property operators | 0.40 | ||
| 01110 | Nursery production | 0.90 | ||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.03 | ||
| 78540 | Office administrative services | 0.21 | ||
| 04210 | Offshore aquaculture | 2.03 | ||
| 21400 | Oil and fat manufacturing | 1.15 | ||
| 12000 | Oil and gas extraction | 0.22 | ||
| 01180 | Olive growing | 0.90 | ||
| 36102 | On-selling electricity and electricity market operation | 0.13 | ||
| 04220 | Onshore aquaculture | 2.03 | ||
| 86320 | Optometry and optical dispensing | 0.10 | ||
| 78670 | Packaging services | 0.68 | ||
| 25420 | Paint and coatings manufacturing | 0.39 | ||
| 42440 | Painting and decorating services | 1.71 | ||
| 23340 | Paper bag and sack manufacturing | 0.43 | ||
| 47950 | Paper product wholesaling | 0.25 | ||
| 24110 | Paper stationery manufacturing | 0.43 | ||
| 66110 | Parking services | 0.51 | ||
| 87292 | Parole or probationary services | 0.11 | ||
| 77410 | Passenger car and minibus rental and hiring | 0.75 | ||
| 86310 | Pathology and diagnostic imaging services | 0.19 | ||
| 92415 | Performing arts—ballet | 1.24 | ||
| 92410 | Performing arts operation (not elsewhere classified) | 0.38 | ||
| 92520 | Performing arts venue operation | 0.38 | ||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.26 | ||
| 95290 | Personal services (not elsewhere classified) | 0.51 | ||
| 78650 | Pest control services (except agricultural and forestry) | 1.03 | ||
| 25440 | Pesticide manufacturing | 0.36 | ||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.84 | ||
| 15110 | Petroleum and natural gas exploration | 1.03 | ||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.48 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.25 | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.22 | ||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.25 | ||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.16 | ||
| 95220 | Photographic film processing | 0.16 | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.18 | ||
| 86350 | Physiotherapy services | 0.19 | ||
| 01510 | Pig farming | 1.58 | ||
| 65010 | Pipeline transport | 0.22 | ||
| 26320 | Plaster and gypsum product manufacturing | 1.25 | ||
| 42410 | Plastering and ceiling services | 1.80 | ||
| 45391 | Plumbing goods wholesaling | 0.51 | ||
| 42310 | Plumbing services | 1.38 | ||
| 96310 | Police services | 0.64 | ||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.76 | ||
| 25650 | Polymer foam product manufacturing | 0.76 | ||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.76 | ||
| 66230 | Port and water transport terminal operations | 1.07 | ||
| 71110 | Postal services | 1.33 | ||
| 91111 | Post-production and digital visual effects services | 0.11 | ||
| 21795 | Potato crisps and corn crisps manufacturing | 0.47 | ||
| 01420 | Poultry farming (eggs) | 1.69 | ||
| 01410 | Poultry farming (meat) | 1.69 | ||
| 21120 | Poultry processing | 1.21 | ||
| 04120 | Prawn fishing | 2.47 | ||
| 29110 | Prefabricated metal building manufacturing | 1.29 | ||
| 29190 | Prefabricated wooden building manufacturing | 1.49 | ||
| 21740 | Prepared animal and bird feed manufacturing | 0.91 | ||
| 84100 | Preschool education | 0.62 | ||
| 84210 | Primary education | 0.20 | ||
| 24120 | Printing | 0.38 | ||
| 24130 | Printing support services | 0.38 | ||
| 97000 | Private households employing staff | 0.51 | ||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.18 | ||
| 46120 | Professional and scientific goods wholesaling | 0.17 | ||
| 95230 | Professional photographic services | 0.12 | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.35 | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.56 | ||
| 96360 | Public order and safety services (not elsewhere classified) | 0.23 | ||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | 0.06 | ||
| 57200 | Pubs, taverns, and bars | 0.58 | ||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.43 | ||
| 28660 | Pump and compressor manufacturing | 0.72 | ||
| 91210 | Radio broadcasting | 0.14 | ||
| 62000 | Rail freight transport | 0.79 | ||
| 62100 | Rail passenger transport | 0.79 | ||
| 28230 | Railway rolling stock manufacturing and repair services | 1.25 | ||
| 26330 | Ready-mixed concrete manufacturing | 1.47 | ||
| 77200 | Real estate services | 0.17 | ||
| 23220 | Reconstituted wood product manufacturing | 0.72 | ||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.23 | ||
| 96100 | Religious organisations and services | 0.15 | ||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.28 | ||
| 24300 | Reproduction of recorded media | 0.11 | ||
| 41120 | Residential building construction (not elsewhere classified) | 1.37 | ||
| 87220 | Residential care services (not elsewhere classified) | 1.02 | ||
| 77110 | Residential property operators | 0.40 | ||
| 87222 | Residential refuge operation | 0.19 | ||
| 71111 | Retail postal services | 0.26 | ||
| 52590 | Retailing (not elsewhere classified) | 0.44 | ||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.02 | ||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.02 | ||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.76 | ||
| 41210 | Road and bridge construction | 1.12 | ||
| 61100 | Road freight transport | 2.29 | ||
| 04110 | Rock lobster and crab fishing or potting | 2.47 | ||
| 42230 | Roofing services | 2.31 | ||
| 22230 | Rope, cordage, and twine manufacturing | 0.74 | ||
| 23391 | Sanitary paper product manufacturing | 0.72 | ||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.07 | ||
| 78100 | Scientific research services | 0.08 | ||
| 78290 | Scientific testing and analysis services | 0.35 | ||
| 21730 | Seafood processing (other than on board vessels) | 1.21 | ||
| 84220 | Secondary education | 0.20 | ||
| 37020 | Sewerage and drainage services | 0.68 | ||
| 02120 | Shearing services | 2.89 | ||
| 01230 | Sheep and beef cattle farming | 1.76 | ||
| 01240 | Sheep farming | 1.76 | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.05 | ||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.41 | ||
| 13170 | Silver, lead, and zinc ore mining | 1.03 | ||
| 42100 | Site preparation services | 1.56 | ||
| 87290 | Social assistance services (not elsewhere classified) | 1.15 | ||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.47 | ||
| 24235 | Software publishing | 0.06 | ||
| 96350 | Solid waste collection services | 2.04 | ||
| 78520 | Specialised design services (not elsewhere classified) | 0.11 | ||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.68 | ||
| 86220 | Specialist medical services | 0.10 | ||
| 84240 | Specialist school education | 0.20 | ||
| 21840 | Spirit manufacturing | 0.47 | ||
| 52410 | Sport and camping equipment retailing | 0.26 | ||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 2.62 | ||
| 84500 | Sports and physical recreation instruction | 0.59 | ||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.59 | ||
| 93100 | Sports club or administration service—all sports (no participants) | 0.59 | ||
| 93189 | Sports club or participant—athletics, cycling, and swimming | 0.59 | ||
| 93191 | Sports club or participant—basketball | 0.59 | ||
| 93194 | Sports club or participant—cricket (including national governance bodies) | 2.62 | ||
| 93183 | Sports club or participant—football | 2.62 | ||
| 93195 | Sports club or participant—golf | 0.59 | ||
| 93198 | Sports club or participant—motor racing | 1.28 | ||
| 93197 | Sports club or participant—motorcycling | 5.41 | ||
| 93199 | Sports club or participant—netball | 1.28 | ||
| 93187 | Sports club or participant—racket sports (not elsewhere classified) | 0.59 | ||
| 93180 | Sports club or participant—rugby (including national governance bodies) | 5.41 | ||
| 93181 | Sports club or participant—rugby league | 5.41 | ||
| 93182 | Sports club or participant—snow sports (including ski field operators) (not elsewhere classified) | 1.28 | ||
| 93192 | Sports club or participant—water sports (not elsewhere classified) | 1.15 | ||
| 93175 | Sports club or participant (not elsewhere classified) | 1.28 | ||
| 93152 | Sports national governance bodies—football | 1.30 | ||
| 93151 | Sports national governance bodies—motorcycling | 2.08 | ||
| 93153 | Sports national governance bodies—rugby league | 2.31 | ||
| 27620 | Spring and wire product manufacturing | 0.79 | ||
| 52460 | Stationery goods retailing | 0.26 | ||
| 27130 | Steel pipe and tube manufacturing | 0.92 | ||
| 66210 | Stevedoring services | 2.52 | ||
| 01160 | Stone fruit growing | 0.90 | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.51 | ||
| 42240 | Structural steel erection services | 2.31 | ||
| 27410 | Structural steel fabricating | 1.51 | ||
| 21710 | Sugar manufacturing | 0.68 | ||
| 74120 | Superannuation funds | 0.06 | ||
| 51100 | Supermarket and grocery stores | 0.68 | ||
| 27640 | Surface coating and finishing | 1.29 | ||
| 78220 | Surveying and mapping services | 0.11 | ||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.84 | ||
| 22120 | Synthetic textile manufacturing | 0.74 | ||
| 51250 | Takeaway food services | 0.40 | ||
| 61231 | Taxi and other vehicle scheduling operations | 0.16 | ||
| 61230 | Taxi and road transport (not elsewhere classified) | 0.79 | ||
| 84320 | Technical and vocational education and training | 0.10 | ||
| 46160 | Telecommunication goods wholesaling | 0.17 | ||
| 71230 | Telecommunications services (not elsewhere classified) | 0.05 | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.61 | ||
| 22220 | Textile floor-covering manufacturing | 0.74 | ||
| 47210 | Textile product wholesaling | 0.25 | ||
| 42430 | Tiling and carpeting services | 1.80 | ||
| 23130 | Timber resawing and dressing | 1.87 | ||
| 45310 | Timber wholesaling | 1.49 | ||
| 52420 | Toy and game retailing | 0.33 | ||
| 47930 | Toy and sporting goods wholesaling | 0.17 | ||
| 29420 | Toy, sporting, and recreational product manufacturing | 1.16 | ||
| 47991 | Trading—commission-based or excluding storage and handling of goods | 0.17 | ||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.48 | ||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.48 | ||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 0.99 | ||
| 65090 | Transport (not elsewhere classified) | 0.92 | ||
| 66190 | Transport support services (not elsewhere classified) | 0.92 | ||
| 66410 | Travel agency and tour arrangement services | 0.16 | ||
| 01111 | Turf growing | 0.90 | ||
| 25510 | Tyre manufacturing | 0.61 | ||
| 53240 | Tyre retailing | 1.47 | ||
| 61220 | Urban bus transport | 0.79 | ||
| 41221 | Utility and communications network construction and maintenance services | 0.68 | ||
| 01130 | Vegetable growing | 0.90 | ||
| 23210 | Veneer and plywood manufacturing | 1.49 | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 86400 | Veterinary services | 0.35 | ||
| 95110 | Video and other electronic media rental and hiring | 0.26 | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | 0.92 | ||
| 96380 | Waste collection services (not elsewhere classified) | 2.04 | ||
| 96370 | Waste remediation and materials recovery services | 2.04 | ||
| 96340 | Waste treatment and disposal services | 2.04 | ||
| 52550 | Watch and jewellery retailing | 0.26 | ||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.07 | ||
| 37010 | Water supply | 0.68 | ||
| 66290 | Water transport support services (not elsewhere classified) | 1.07 | ||
| 28511 | Whiteware appliance manufacturing | 0.34 | ||
| 47990 | Wholesaling (not elsewhere classified) | 0.55 | ||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.47 | ||
| 71200 | Wired telecommunications network operation | 0.05 | ||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.05 | ||
| 23120 | Wood chipping | 1.87 | ||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.49 | ||
| 29210 | Wooden furniture and upholstered seat manufacturing | 1.16 | ||
| 23230 | Wooden structural fittings and components manufacturing | 1.49 | ||
| 22110 | Wool scouring | 1.54 | ||
| 45111 | Wool wholesaling | 0.25 | ||
| 92310 | Zoological and botanic gardens operation | 0.91 |
Schedule 2 Classifications and Work Account levy rates for 2026/27 tax year
| Classification unit number | Classification unit | Levy rate per $100 of earnings ($) | ||
|---|---|---|---|---|
| 57100 | Accommodation | 0.58 | ||
| 78420 | Accounting services | 0.03 | ||
| 25491 | Adhesive manufacturing | 0.45 | ||
| 78693 | Administrative services (not elsewhere classified) | 0.21 | ||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.37 | ||
| 78510 | Advertising services | 0.11 | ||
| 86130 | Aged care residential services | 0.99 | ||
| 46110 | Agricultural and construction machinery wholesaling | 0.67 | ||
| 28610 | Agricultural machinery and equipment manufacturing | 1.23 | ||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.51 | ||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 1.99 | ||
| 42330 | Air conditioning and heating services | 0.85 | ||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 0.91 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 0.91 | ||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 0.91 | ||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.33 | ||
| 28240 | Aircraft manufacturing and repair services | 0.34 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.33 | ||
| 86390 | Allied health services (not elsewhere classified) | 0.19 | ||
| 93410 | Alpine and white-water recreation activities | 2.55 | ||
| 27210 | Alumina production | 1.07 | ||
| 27310 | Aluminium rolling, drawing, and extruding | 1.03 | ||
| 27220 | Aluminium smelting | 1.07 | ||
| 86330 | Ambulance services | 0.99 | ||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.86 | ||
| 93300 | Amusement parks and centres operation | 0.58 | ||
| 52520 | Antique and used goods retailing | 0.69 | ||
| 01150 | Apple and pear growing | 0.88 | ||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.79 | ||
| 27420 | Architectural aluminium product manufacturing | 1.03 | ||
| 78210 | Architectural services | 0.10 | ||
| 84600 | Arts education | 0.37 | ||
| 53230 | Automotive body, paint, and interior repair and maintenance | 0.87 | ||
| 28130 | Automotive electrical components manufacturing | 0.34 | ||
| 53220 | Automotive electrical services | 0.87 | ||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 0.87 | ||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.07 | ||
| 75200 | Auxiliary insurance services | 0.07 | ||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.67 | ||
| 73210 | Banking | 0.07 | ||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.45 | ||
| 25350 | Basic inorganic chemical manufacturing | 0.22 | ||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.07 | ||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.07 | ||
| 25340 | Basic organic chemical manufacturing | 0.45 | ||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.83 | ||
| 01250 | Beef cattle farming | 1.73 | ||
| 01593 | Beekeeping | 1.55 | ||
| 21820 | Beer manufacturing | 0.46 | ||
| 01192 | Berry fruit growing | 0.88 | ||
| 21630 | Biscuit manufacturing (factory-based) | 0.89 | ||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.10 | ||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.26 | ||
| 47940 | Book and magazine wholesaling | 0.25 | ||
| 24230 | Book publishing | 0.05 | ||
| 21610 | Bread manufacturing (factory-based) | 0.96 | ||
| 42220 | Bricklaying services | 2.25 | ||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.50 | ||
| 42342 | Building installation services (not elsewhere classified) | 1.76 | ||
| 73220 | Building society operation | 0.07 | ||
| 96210 | Business and professional association services | 0.15 | ||
| 91230 | Cable and other subscription programming | 0.14 | ||
| 57300 | Cafes and restaurants | 0.40 | ||
| 21620 | Cake and pastry manufacturing (factory-based) | 0.89 | ||
| 78692 | Call centre operation | 0.15 | ||
| 53110 | Car retailing (including associated vehicle servicing) | 0.38 | ||
| 46210 | Car wholesaling | 0.25 | ||
| 42420 | Carpentry services | 1.76 | ||
| 93220 | Casino operation | 0.27 | ||
| 51270 | Catering services (including on-hired hospitality staff) | 0.40 | ||
| 26310 | Cement and lime manufacturing | 1.23 | ||
| 73100 | Central banking | 0.07 | ||
| 81110 | Central government administration (not elsewhere classified) | 0.07 | ||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.44 | ||
| 45120 | Cereal grain wholesaling | 0.79 | ||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.96 | ||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.67 | ||
| 87100 | Childcare services | 0.62 | ||
| 86360 | Chiropractic and osteopathic services | 0.19 | ||
| 21900 | Cigarette and tobacco product manufacturing | 0.20 | ||
| 01191 | Citrus fruit growing | 0.88 | ||
| 26210 | Clay brick manufacturing | 1.23 | ||
| 25450 | Cleaning-compound manufacturing | 0.36 | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.00 | ||
| 52620 | Clothing and footwear repair | 0.34 | ||
| 47220 | Clothing and footwear wholesaling | 0.25 | ||
| 22420 | Clothing manufacturing | 0.60 | ||
| 52210 | Clothing retailing | 0.23 | ||
| 57400 | Clubs (hospitality) | 0.58 | ||
| 11010 | Coal mining | 1.00 | ||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.05 | ||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.05 | ||
| 84230 | Combined primary and secondary education | 0.20 | ||
| 46220 | Commercial vehicle wholesaling | 0.67 | ||
| 28420 | Communications equipment manufacturing | 0.18 | ||
| 86340 | Community health centre operation | 0.19 | ||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.50 | ||
| 52341 | Computer and computer peripherals retailing | 0.25 | ||
| 46130 | Computer and computer peripherals wholesaling | 0.16 | ||
| 28410 | Computer and electronic office equipment manufacturing | 0.18 | ||
| 78340 | Computer systems design and related services | 0.02 | ||
| 26350 | Concrete product manufacturing | 1.23 | ||
| 42210 | Concreting services | 1.76 | ||
| 21720 | Confectionery manufacturing | 0.67 | ||
| 14190 | Construction material mining (not elsewhere classified) | 1.00 | ||
| 42595 | Construction services and property developers—all trades subcontracted | 0.40 | ||
| 42590 | Construction services (not elsewhere classified) | 1.76 | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.65 | ||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.07 | ||
| 78560 | Corporate head office management services | 0.12 | ||
| 96320 | Correctional and detention services | 2.25 | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.42 | ||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.36 | ||
| 71120 | Courier pick-up and delivery services | 1.30 | ||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.25 | ||
| 92420 | Creative artists, musicians, writers, and performers | 0.37 | ||
| 78691 | Credit reporting and debt collection services | 0.15 | ||
| 73230 | Credit union operation | 0.07 | ||
| 01690 | Crop growing (not elsewhere classified) | 0.88 | ||
| 21130 | Cured meat and smallgoods manufacturing | 1.18 | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.19 | ||
| 22210 | Cut and sewn textile product manufacturing | 0.60 | ||
| 01300 | Dairy cattle farming | 2.14 | ||
| 47130 | Dairy produce wholesaling | 1.00 | ||
| 78310 | Data processing and web-hosting services | 0.05 | ||
| 01530 | Deer farming | 1.55 | ||
| 82000 | Defence | 0.31 | ||
| 86230 | Dental services | 0.15 | ||
| 52100 | Department stores | 0.43 | ||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.07 | ||
| 95270 | Diet and weight-reduction centre operation | 0.50 | ||
| 24233 | Directory and mailing-list publishing | 0.05 | ||
| 78630 | Document preparation services | 0.15 | ||
| 93112 | Dog racing activities | 1.25 | ||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.34 | ||
| 52610 | Domestic appliance repair and maintenance | 0.87 | ||
| 84700 | Educational support services | 0.15 | ||
| 28520 | Electric cable and wire manufacturing | 0.34 | ||
| 28540 | Electric lighting equipment manufacturing | 0.34 | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.25 | ||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.16 | ||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.43 | ||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.34 | ||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.68 | ||
| 36130 | Electricity generation (not elsewhere classified) | 0.13 | ||
| 36101 | Electricity line-system operation | 0.67 | ||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.34 | ||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.34 | ||
| 78320 | Electronic information storage services | 0.05 | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.15 | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.13 | ||
| 78230 | Engineering design and engineering consulting services | 0.10 | ||
| 52350 | Entertainment media retailing | 0.25 | ||
| 25410 | Explosives manufacturing | 0.45 | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.26 | ||
| 25310 | Fertiliser manufacturing | 0.83 | ||
| 75110 | Financial asset broking services | 0.07 | ||
| 73400 | Financial asset investing | 0.07 | ||
| 42341 | Fire and security alarm installation services | 0.85 | ||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.81 | ||
| 52592 | Firewood, coal, and coke retailing | 1.45 | ||
| 47140 | Fish and seafood wholesaling | 1.00 | ||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 2.41 | ||
| 04190 | Fishing (not elsewhere classified) | 2.41 | ||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.74 | ||
| 52320 | Floor-covering retailing | 0.69 | ||
| 01120 | Floriculture production | 0.88 | ||
| 52540 | Flower retailing | 0.25 | ||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.74 | ||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.48 | ||
| 21790 | Food product manufacturing (not elsewhere classified) | 0.89 | ||
| 22500 | Footwear manufacturing | 0.60 | ||
| 52220 | Footwear retailing | 0.23 | ||
| 81300 | Foreign government representation | 0.07 | ||
| 03021 | Forest product and moss gathering and processing | 1.99 | ||
| 03010 | Forestry | 2.20 | ||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.20 | ||
| 36110 | Fossil fuel electricity generation | 0.13 | ||
| 91220 | Free-to-air television broadcasting | 0.14 | ||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 0.90 | ||
| 51210 | Fresh meat, fish, and poultry retailing | 0.67 | ||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 0.88 | ||
| 21300 | Fruit and vegetable processing | 1.23 | ||
| 51220 | Fruit and vegetable retailing | 0.67 | ||
| 47150 | Fruit and vegetable wholesaling | 0.79 | ||
| 95240 | Funeral, crematorium, and cemetery services | 0.50 | ||
| 47320 | Furniture and floor-coverings wholesaling | 0.51 | ||
| 29290 | Furniture manufacturing (not elsewhere classified) | 1.13 | ||
| 52310 | Furniture retailing | 0.69 | ||
| 93290 | Gambling activities (not elsewhere classified) | 0.27 | ||
| 52530 | Garden supplies retailing | 0.69 | ||
| 95250 | Gardening and turf management services | 1.76 | ||
| 36200 | Gas supply | 0.67 | ||
| 74220 | General insurance | 0.07 | ||
| 86210 | General practice medical services | 0.09 | ||
| 26100 | Glass and glass product manufacturing | 1.23 | ||
| 42450 | Glazing services | 1.76 | ||
| 13140 | Gold ore mining | 1.00 | ||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.74 | ||
| 01220 | Grain and sheep or grain and beef cattle farming | 1.73 | ||
| 01210 | Grain growing | 0.88 | ||
| 21510 | Grain mill product manufacturing | 1.18 | ||
| 67010 | Grain storage services | 0.90 | ||
| 01140 | Grape growing | 0.88 | ||
| 14110 | Gravel and sand quarrying | 1.00 | ||
| 47191 | Grocery wholesaling—multiple product ranges | 0.79 | ||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.79 | ||
| 95260 | Hairdressing and beauty services | 0.50 | ||
| 52330 | Hardware and building supplies retailing | 0.69 | ||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.48 | ||
| 93130 | Health and fitness centres and gymnasia operation | 0.58 | ||
| 86391 | Health care services (not elsewhere classified) | 0.19 | ||
| 74210 | Health insurance | 0.07 | ||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 0.87 | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.43 | ||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.09 | ||
| 42101 | Hire of construction machinery and cranes with operator | 1.76 | ||
| 77301 | Holder investor farms and livestock | 0.74 | ||
| 52329 | Home improvement goods trading—multiple product ranges | 0.97 | ||
| 93111 | Horse and dog racing administration and track operation | 0.58 | ||
| 01520 | Horse farming and horse agistment | 2.55 | ||
| 93113 | Horse racing activities—harness racing | 2.55 | ||
| 93115 | Horse racing activities—harness racing—drivers | 2.55 | ||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 5.29 | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 5.29 | ||
| 02195 | Horticultural contracting and labour supply services | 0.88 | ||
| 86110 | Hospitals (except psychiatric hospitals) | 0.56 | ||
| 41110 | House construction | 1.53 | ||
| 52331 | Houseware retailing | 0.43 | ||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 02200 | Hunting and trapping | 2.20 | ||
| 36120 | Hydroelectricity generation | 0.13 | ||
| 21220 | Ice cream manufacturing | 0.67 | ||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.25 | ||
| 25320 | Industrial gas manufacturing | 0.22 | ||
| 92110 | Information services (not elsewhere classified) | 0.05 | ||
| 63030 | Inland water transport (except passenger-only) | 1.05 | ||
| 51110 | In-store retail support services | 0.63 | ||
| 96290 | Interest group services (not elsewhere classified) | 0.15 | ||
| 24232 | Internet publishing and broadcasting | 0.05 | ||
| 71240 | Internet service providers and web-search portals | 0.05 | ||
| 61210 | Interurban and rural bus transport | 0.78 | ||
| 78640 | Investigation and security services | 1.06 | ||
| 27120 | Iron and steel casting | 0.90 | ||
| 27121 | Iron and steel forging | 0.90 | ||
| 13110 | Iron ore mining | 1.00 | ||
| 27110 | Iron smelting and steel manufacturing | 0.90 | ||
| 29410 | Jewellery and silverware manufacturing | 0.18 | ||
| 47920 | Jewellery and watch wholesaling | 0.16 | ||
| 81200 | Justice | 0.11 | ||
| 47390 | Kitchenware and diningware wholesaling | 0.51 | ||
| 01170 | Kiwifruit growing | 0.88 | ||
| 22390 | Knitted product manufacturing | 0.60 | ||
| 96220 | Labour association services | 0.15 | ||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.26 | ||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.84 | ||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.23 | ||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.15 | ||
| 41222 | Land development and subdivision | 1.53 | ||
| 42510 | Landscape construction services | 1.76 | ||
| 95210 | Laundry and dry-cleaning services | 0.90 | ||
| 22620 | Leather and leather substitute goods manufacturing | 0.60 | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | 1.51 | ||
| 78410 | Legal services | 0.05 | ||
| 92100 | Libraries and archives | 0.14 | ||
| 74110 | Life insurance | 0.07 | ||
| 28650 | Lifting and material-handling equipment manufacturing | 0.74 | ||
| 04150 | Line fishing (including processing on board) | 2.41 | ||
| 47170 | Liquor and tobacco product wholesaling | 0.25 | ||
| 51230 | Liquor retailing | 0.67 | ||
| 01590 | Livestock farming (not elsewhere classified) | 1.55 | ||
| 81130 | Local government administration (not elsewhere classified) | 0.23 | ||
| 23110 | Log sawmilling | 1.83 | ||
| 03020 | Logging | 2.20 | ||
| 93210 | Lottery operation | 0.27 | ||
| 28640 | Machine tool and parts manufacturing | 0.74 | ||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.23 | ||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 0.87 | ||
| 24221 | Magazine and other periodical publishing | 0.05 | ||
| 78550 | Management services and related consulting services | 0.12 | ||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.69 | ||
| 29490 | Manufacturing (not elsewhere classified) | 1.13 | ||
| 52450 | Marine equipment retailing | 0.51 | ||
| 78530 | Market research and statistical services | 0.07 | ||
| 29230 | Mattress manufacturing | 0.60 | ||
| 21111 | Meat and food inspection services | 1.06 | ||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.00 | ||
| 21110 | Meat processing | 3.40 | ||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.18 | ||
| 45220 | Metal and mineral wholesaling | 1.03 | ||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.79 | ||
| 29220 | Metal furniture manufacturing | 0.74 | ||
| 13190 | Metal ore mining (not elsewhere classified) | 1.00 | ||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.02 | ||
| 86132 | Midwifery services | 0.56 | ||
| 21210 | Milk and cream processing | 0.67 | ||
| 15130 | Mineral exploration | 1.00 | ||
| 13150 | Mineral sand mining | 1.00 | ||
| 28620 | Mining and construction machinery manufacturing | 1.23 | ||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.00 | ||
| 15200 | Mining support services (not elsewhere classified) | 1.00 | ||
| 91120 | Motion picture and video distribution | 0.14 | ||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.37 | ||
| 91130 | Motion picture exhibition | 0.37 | ||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.43 | ||
| 28120 | Motor vehicle body and trailer manufacturing | 1.23 | ||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.43 | ||
| 28110 | Motor vehicle manufacturing | 0.96 | ||
| 46230 | Motor vehicle new-part wholesaling | 0.51 | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 0.96 | ||
| 53140 | Motor vehicle parts retailing | 0.51 | ||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | 0.51 | ||
| 92200 | Museum operation | 0.27 | ||
| 01692 | Mushroom growing | 0.88 | ||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.37 | ||
| 24234 | Music publishing | 0.05 | ||
| 25590 | Natural rubber product manufacturing | 0.60 | ||
| 22140 | Natural textile manufacturing | 0.73 | ||
| 92390 | Nature reserve and conservation park operation | 0.89 | ||
| 52430 | Newspaper and new and used book retailing | 0.25 | ||
| 24211 | Newspaper publishing | 0.05 | ||
| 73300 | Non-depository financing | 0.07 | ||
| 27330 | Non-ferrous metal casting and forging | 1.07 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.16 | ||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.23 | ||
| 41130 | Non-residential building construction | 1.35 | ||
| 77120 | Non-residential property operators | 0.40 | ||
| 01110 | Nursery production | 0.88 | ||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.07 | ||
| 78540 | Office administrative services | 0.21 | ||
| 04210 | Offshore aquaculture | 1.99 | ||
| 21400 | Oil and fat manufacturing | 1.23 | ||
| 12000 | Oil and gas extraction | 0.22 | ||
| 01180 | Olive growing | 0.88 | ||
| 36102 | On-selling electricity and electricity market operation | 0.13 | ||
| 04220 | Onshore aquaculture | 1.99 | ||
| 86320 | Optometry and optical dispensing | 0.09 | ||
| 78670 | Packaging services | 0.67 | ||
| 25420 | Paint and coatings manufacturing | 0.45 | ||
| 42440 | Painting and decorating services | 1.67 | ||
| 23340 | Paper bag and sack manufacturing | 0.42 | ||
| 47950 | Paper product wholesaling | 0.25 | ||
| 24110 | Paper stationery manufacturing | 0.42 | ||
| 66110 | Parking services | 0.50 | ||
| 87292 | Parole or probationary services | 0.11 | ||
| 77410 | Passenger car and minibus rental and hiring | 0.74 | ||
| 86310 | Pathology and diagnostic imaging services | 0.19 | ||
| 92415 | Performing arts—ballet | 1.91 | ||
| 92410 | Performing arts operation (not elsewhere classified) | 0.37 | ||
| 92520 | Performing arts venue operation | 0.37 | ||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.25 | ||
| 95290 | Personal services (not elsewhere classified) | 0.50 | ||
| 78650 | Pest control services (except agricultural and forestry) | 1.00 | ||
| 25440 | Pesticide manufacturing | 0.36 | ||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.83 | ||
| 15110 | Petroleum and natural gas exploration | 1.00 | ||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.51 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.25 | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.22 | ||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.25 | ||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.18 | ||
| 95220 | Photographic film processing | 0.18 | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.18 | ||
| 86350 | Physiotherapy services | 0.19 | ||
| 01510 | Pig farming | 1.55 | ||
| 65010 | Pipeline transport | 0.22 | ||
| 26320 | Plaster and gypsum product manufacturing | 1.23 | ||
| 42410 | Plastering and ceiling services | 1.76 | ||
| 45391 | Plumbing goods wholesaling | 0.51 | ||
| 42310 | Plumbing services | 1.35 | ||
| 96310 | Police services | 0.71 | ||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.74 | ||
| 25650 | Polymer foam product manufacturing | 0.74 | ||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.74 | ||
| 66230 | Port and water transport terminal operations | 1.05 | ||
| 71110 | Postal services | 1.30 | ||
| 91111 | Post-production and digital visual effects services | 0.10 | ||
| 21795 | Potato crisps and corn crisps manufacturing | 0.46 | ||
| 01420 | Poultry farming (eggs) | 1.66 | ||
| 01410 | Poultry farming (meat) | 1.66 | ||
| 21120 | Poultry processing | 1.18 | ||
| 04120 | Prawn fishing | 2.41 | ||
| 29110 | Prefabricated metal building manufacturing | 1.26 | ||
| 29190 | Prefabricated wooden building manufacturing | 1.45 | ||
| 21740 | Prepared animal and bird feed manufacturing | 0.89 | ||
| 84100 | Preschool education | 0.62 | ||
| 84210 | Primary education | 0.20 | ||
| 24120 | Printing | 0.38 | ||
| 24130 | Printing support services | 0.38 | ||
| 97000 | Private households employing staff | 0.50 | ||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.18 | ||
| 46120 | Professional and scientific goods wholesaling | 0.16 | ||
| 95230 | Professional photographic services | 0.11 | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.35 | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.56 | ||
| 96360 | Public order and safety services (not elsewhere classified) | 0.23 | ||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | 0.05 | ||
| 57200 | Pubs, taverns, and bars | 0.58 | ||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.42 | ||
| 28660 | Pump and compressor manufacturing | 0.74 | ||
| 91210 | Radio broadcasting | 0.14 | ||
| 62000 | Rail freight transport | 0.78 | ||
| 62100 | Rail passenger transport | 0.78 | ||
| 28230 | Railway rolling stock manufacturing and repair services | 1.23 | ||
| 26330 | Ready-mixed concrete manufacturing | 1.44 | ||
| 77200 | Real estate services | 0.16 | ||
| 23220 | Reconstituted wood product manufacturing | 0.65 | ||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.23 | ||
| 96100 | Religious organisations and services | 0.15 | ||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.34 | ||
| 24300 | Reproduction of recorded media | 0.07 | ||
| 41120 | Residential building construction (not elsewhere classified) | 1.35 | ||
| 87220 | Residential care services (not elsewhere classified) | 0.99 | ||
| 77110 | Residential property operators | 0.40 | ||
| 87222 | Residential refuge operation | 0.19 | ||
| 71111 | Retail postal services | 0.25 | ||
| 52590 | Retailing (not elsewhere classified) | 0.43 | ||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 0.99 | ||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 0.99 | ||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.74 | ||
| 41210 | Road and bridge construction | 1.10 | ||
| 61100 | Road freight transport | 2.25 | ||
| 04110 | Rock lobster and crab fishing or potting | 2.41 | ||
| 42230 | Roofing services | 2.25 | ||
| 22230 | Rope, cordage, and twine manufacturing | 0.73 | ||
| 23391 | Sanitary paper product manufacturing | 0.65 | ||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.05 | ||
| 78100 | Scientific research services | 0.08 | ||
| 78290 | Scientific testing and analysis services | 0.35 | ||
| 21730 | Seafood processing (other than on board vessels) | 1.18 | ||
| 84220 | Secondary education | 0.20 | ||
| 37020 | Sewerage and drainage services | 0.67 | ||
| 02120 | Shearing services | 2.82 | ||
| 01230 | Sheep and beef cattle farming | 1.73 | ||
| 01240 | Sheep farming | 1.73 | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.02 | ||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.39 | ||
| 13170 | Silver, lead, and zinc ore mining | 1.00 | ||
| 42100 | Site preparation services | 1.53 | ||
| 87290 | Social assistance services (not elsewhere classified) | 1.26 | ||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.46 | ||
| 24235 | Software publishing | 0.05 | ||
| 96350 | Solid waste collection services | 2.00 | ||
| 78520 | Specialised design services (not elsewhere classified) | 0.10 | ||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.67 | ||
| 86220 | Specialist medical services | 0.09 | ||
| 84240 | Specialist school education | 0.20 | ||
| 21840 | Spirit manufacturing | 0.46 | ||
| 52410 | Sport and camping equipment retailing | 0.25 | ||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 2.55 | ||
| 84500 | Sports and physical recreation instruction | 0.58 | ||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.58 | ||
| 93100 | Sports club or administration service—all sports (no participants) | 0.58 | ||
| 93189 | Sports club or participant—athletics, cycling, and swimming | 0.58 | ||
| 93191 | Sports club or participant—basketball | 0.58 | ||
| 93194 | Sports club or participant—cricket (including national governance bodies) | 2.55 | ||
| 93183 | Sports club or participant—football | 2.55 | ||
| 93195 | Sports club or participant—golf | 0.58 | ||
| 93198 | Sports club or participant—motor racing | 1.25 | ||
| 93197 | Sports club or participant—motorcycling | 5.29 | ||
| 93199 | Sports club or participant—netball | 1.25 | ||
| 93187 | Sports club or participant—racket sports (not elsewhere classified) | 0.58 | ||
| 93180 | Sports club or participant—rugby (including national governance bodies) | 5.29 | ||
| 93181 | Sports club or participant—rugby league | 5.29 | ||
| 93182 | Sports club or participant—snow sports (including ski field operators) (not elsewhere classified) | 1.25 | ||
| 93192 | Sports club or participant—water sports (not elsewhere classified) | 1.25 | ||
| 93175 | Sports club or participant (not elsewhere classified) | 1.25 | ||
| 93152 | Sports national governance bodies—football | 1.94 | ||
| 93151 | Sports national governance bodies—motorcycling | 3.74 | ||
| 93153 | Sports national governance bodies—rugby league | 3.85 | ||
| 27620 | Spring and wire product manufacturing | 0.79 | ||
| 52460 | Stationery goods retailing | 0.25 | ||
| 27130 | Steel pipe and tube manufacturing | 0.90 | ||
| 66210 | Stevedoring services | 2.47 | ||
| 01160 | Stone fruit growing | 0.88 | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.48 | ||
| 42240 | Structural steel erection services | 2.25 | ||
| 27410 | Structural steel fabricating | 1.48 | ||
| 21710 | Sugar manufacturing | 0.67 | ||
| 74120 | Superannuation funds | 0.07 | ||
| 51100 | Supermarket and grocery stores | 0.67 | ||
| 27640 | Surface coating and finishing | 1.26 | ||
| 78220 | Surveying and mapping services | 0.10 | ||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.83 | ||
| 22120 | Synthetic textile manufacturing | 0.73 | ||
| 51250 | Takeaway food services | 0.40 | ||
| 61231 | Taxi and other vehicle scheduling operations | 0.15 | ||
| 61230 | Taxi and road transport (not elsewhere classified) | 0.78 | ||
| 84320 | Technical and vocational education and training | 0.09 | ||
| 46160 | Telecommunication goods wholesaling | 0.16 | ||
| 71230 | Telecommunications services (not elsewhere classified) | 0.05 | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.60 | ||
| 22220 | Textile floor-covering manufacturing | 0.73 | ||
| 47210 | Textile product wholesaling | 0.25 | ||
| 42430 | Tiling and carpeting services | 1.76 | ||
| 23130 | Timber resawing and dressing | 1.83 | ||
| 45310 | Timber wholesaling | 1.45 | ||
| 52420 | Toy and game retailing | 0.25 | ||
| 47930 | Toy and sporting goods wholesaling | 0.16 | ||
| 29420 | Toy, sporting, and recreational product manufacturing | 1.13 | ||
| 47991 | Trading—commission-based or excluding storage and handling of goods | 0.17 | ||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.51 | ||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.51 | ||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 0.96 | ||
| 65090 | Transport (not elsewhere classified) | 0.90 | ||
| 66190 | Transport support services (not elsewhere classified) | 0.90 | ||
| 66410 | Travel agency and tour arrangement services | 0.19 | ||
| 01111 | Turf growing | 0.88 | ||
| 25510 | Tyre manufacturing | 0.60 | ||
| 53240 | Tyre retailing | 1.43 | ||
| 61220 | Urban bus transport | 0.78 | ||
| 41221 | Utility and communications network construction and maintenance services | 0.67 | ||
| 01130 | Vegetable growing | 0.88 | ||
| 23210 | Veneer and plywood manufacturing | 1.45 | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.36 | ||
| 86400 | Veterinary services | 0.35 | ||
| 95110 | Video and other electronic media rental and hiring | 0.25 | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | 0.90 | ||
| 96380 | Waste collection services (not elsewhere classified) | 2.00 | ||
| 96370 | Waste remediation and materials recovery services | 2.00 | ||
| 96340 | Waste treatment and disposal services | 2.00 | ||
| 52550 | Watch and jewellery retailing | 0.25 | ||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.05 | ||
| 37010 | Water supply | 0.67 | ||
| 66290 | Water transport support services (not elsewhere classified) | 1.05 | ||
| 28511 | Whiteware appliance manufacturing | 0.34 | ||
| 47990 | Wholesaling (not elsewhere classified) | 0.63 | ||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.46 | ||
| 71200 | Wired telecommunications network operation | 0.05 | ||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.05 | ||
| 23120 | Wood chipping | 1.83 | ||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.45 | ||
| 29210 | Wooden furniture and upholstered seat manufacturing | 1.13 | ||
| 23230 | Wooden structural fittings and components manufacturing | 1.45 | ||
| 22110 | Wool scouring | 1.51 | ||
| 45111 | Wool wholesaling | 0.25 | ||
| 92310 | Zoological and botanic gardens operation | 0.89 |
Schedule 3 Classifications and Work Account levy rates for 2027/28 tax year and any later tax year
| Classification unit number | Classification unit | Levy rate per $100 of earnings ($) | ||
|---|---|---|---|---|
| 57100 | Accommodation | 0.59 | ||
| 78420 | Accounting services | 0.03 | ||
| 25491 | Adhesive manufacturing | 0.47 | ||
| 78693 | Administrative services (not elsewhere classified) | 0.22 | ||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.39 | ||
| 78510 | Advertising services | 0.12 | ||
| 86130 | Aged care residential services | 1.04 | ||
| 46110 | Agricultural and construction machinery wholesaling | 0.70 | ||
| 28610 | Agricultural machinery and equipment manufacturing | 1.27 | ||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.53 | ||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 2.07 | ||
| 42330 | Air conditioning and heating services | 0.88 | ||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 0.95 | ||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 0.95 | ||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 0.95 | ||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.34 | ||
| 28240 | Aircraft manufacturing and repair services | 0.35 | ||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.34 | ||
| 86390 | Allied health services (not elsewhere classified) | 0.20 | ||
| 93410 | Alpine and white-water recreation activities | 2.67 | ||
| 27210 | Alumina production | 1.12 | ||
| 27310 | Aluminium rolling, drawing, and extruding | 1.07 | ||
| 27220 | Aluminium smelting | 1.12 | ||
| 86330 | Ambulance services | 1.04 | ||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.92 | ||
| 93300 | Amusement parks and centres operation | 0.60 | ||
| 52520 | Antique and used goods retailing | 0.73 | ||
| 01150 | Apple and pear growing | 0.91 | ||
| 84330 | Apprenticeship co-ordinators employing apprentices | 0.83 | ||
| 27420 | Architectural aluminium product manufacturing | 1.07 | ||
| 78210 | Architectural services | 0.11 | ||
| 84600 | Arts education | 0.39 | ||
| 53230 | Automotive body, paint, and interior repair and maintenance | 0.90 | ||
| 28130 | Automotive electrical components manufacturing | 0.35 | ||
| 53220 | Automotive electrical services | 0.90 | ||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 0.90 | ||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.07 | ||
| 75200 | Auxiliary insurance services | 0.07 | ||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.70 | ||
| 73210 | Banking | 0.07 | ||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.47 | ||
| 25350 | Basic inorganic chemical manufacturing | 0.22 | ||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.12 | ||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.12 | ||
| 25340 | Basic organic chemical manufacturing | 0.47 | ||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.87 | ||
| 01250 | Beef cattle farming | 1.80 | ||
| 01593 | Beekeeping | 1.62 | ||
| 21820 | Beer manufacturing | 0.48 | ||
| 01192 | Berry fruit growing | 0.91 | ||
| 21630 | Biscuit manufacturing (factory-based) | 0.92 | ||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.15 | ||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.32 | ||
| 47940 | Book and magazine wholesaling | 0.26 | ||
| 24230 | Book publishing | 0.03 | ||
| 21610 | Bread manufacturing (factory-based) | 1.00 | ||
| 42220 | Bricklaying services | 2.37 | ||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.52 | ||
| 42342 | Building installation services (not elsewhere classified) | 1.84 | ||
| 73220 | Building society operation | 0.07 | ||
| 96210 | Business and professional association services | 0.16 | ||
| 91230 | Cable and other subscription programming | 0.15 | ||
| 57300 | Cafes and restaurants | 0.41 | ||
| 21620 | Cake and pastry manufacturing (factory-based) | 0.92 | ||
| 78692 | Call centre operation | 0.16 | ||
| 53110 | Car retailing (including associated vehicle servicing) | 0.40 | ||
| 46210 | Car wholesaling | 0.26 | ||
| 42420 | Carpentry services | 1.84 | ||
| 93220 | Casino operation | 0.28 | ||
| 51270 | Catering services (including on-hired hospitality staff) | 0.41 | ||
| 26310 | Cement and lime manufacturing | 1.28 | ||
| 73100 | Central banking | 0.07 | ||
| 81110 | Central government administration (not elsewhere classified) | 0.07 | ||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.51 | ||
| 45120 | Cereal grain wholesaling | 0.82 | ||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 1.00 | ||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.70 | ||
| 87100 | Childcare services | 0.65 | ||
| 86360 | Chiropractic and osteopathic services | 0.20 | ||
| 21900 | Cigarette and tobacco product manufacturing | 0.19 | ||
| 01191 | Citrus fruit growing | 0.91 | ||
| 26210 | Clay brick manufacturing | 1.28 | ||
| 25450 | Cleaning-compound manufacturing | 0.37 | ||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.05 | ||
| 52620 | Clothing and footwear repair | 0.38 | ||
| 47220 | Clothing and footwear wholesaling | 0.26 | ||
| 22420 | Clothing manufacturing | 0.62 | ||
| 52210 | Clothing retailing | 0.24 | ||
| 57400 | Clubs (hospitality) | 0.59 | ||
| 11010 | Coal mining | 1.05 | ||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.09 | ||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.09 | ||
| 84230 | Combined primary and secondary education | 0.21 | ||
| 46220 | Commercial vehicle wholesaling | 0.70 | ||
| 28420 | Communications equipment manufacturing | 0.19 | ||
| 86340 | Community health centre operation | 0.20 | ||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.52 | ||
| 52341 | Computer and computer peripherals retailing | 0.26 | ||
| 46130 | Computer and computer peripherals wholesaling | 0.17 | ||
| 28410 | Computer and electronic office equipment manufacturing | 0.19 | ||
| 78340 | Computer systems design and related services | 0.03 | ||
| 26350 | Concrete product manufacturing | 1.28 | ||
| 42210 | Concreting services | 1.84 | ||
| 21720 | Confectionery manufacturing | 0.70 | ||
| 14190 | Construction material mining (not elsewhere classified) | 1.05 | ||
| 42595 | Construction services and property developers—all trades subcontracted | 0.41 | ||
| 42590 | Construction services (not elsewhere classified) | 1.84 | ||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.68 | ||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.12 | ||
| 78560 | Corporate head office management services | 0.13 | ||
| 96320 | Correctional and detention services | 2.36 | ||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.44 | ||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.37 | ||
| 71120 | Courier pick-up and delivery services | 1.36 | ||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.26 | ||
| 92420 | Creative artists, musicians, writers, and performers | 0.39 | ||
| 78691 | Credit reporting and debt collection services | 0.16 | ||
| 73230 | Credit union operation | 0.07 | ||
| 01690 | Crop growing (not elsewhere classified) | 0.91 | ||
| 21130 | Cured meat and smallgoods manufacturing | 1.23 | ||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.20 | ||
| 22210 | Cut and sewn textile product manufacturing | 0.62 | ||
| 01300 | Dairy cattle farming | 2.23 | ||
| 47130 | Dairy produce wholesaling | 1.05 | ||
| 78310 | Data processing and web-hosting services | 0.05 | ||
| 01530 | Deer farming | 1.62 | ||
| 82000 | Defence | 0.32 | ||
| 86230 | Dental services | 0.16 | ||
| 52100 | Department stores | 0.45 | ||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.07 | ||
| 95270 | Diet and weight-reduction centre operation | 0.52 | ||
| 24233 | Directory and mailing-list publishing | 0.03 | ||
| 78630 | Document preparation services | 0.16 | ||
| 93112 | Dog racing activities | 1.30 | ||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.35 | ||
| 52610 | Domestic appliance repair and maintenance | 0.90 | ||
| 84700 | Educational support services | 0.16 | ||
| 28520 | Electric cable and wire manufacturing | 0.35 | ||
| 28540 | Electric lighting equipment manufacturing | 0.35 | ||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.26 | ||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.17 | ||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.45 | ||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.35 | ||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.71 | ||
| 36130 | Electricity generation (not elsewhere classified) | 0.14 | ||
| 36101 | Electricity line-system operation | 0.71 | ||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.35 | ||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.38 | ||
| 78320 | Electronic information storage services | 0.05 | ||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.16 | ||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.14 | ||
| 78230 | Engineering design and engineering consulting services | 0.11 | ||
| 52350 | Entertainment media retailing | 0.26 | ||
| 25410 | Explosives manufacturing | 0.47 | ||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.32 | ||
| 25310 | Fertiliser manufacturing | 0.87 | ||
| 75110 | Financial asset broking services | 0.07 | ||
| 73400 | Financial asset investing | 0.07 | ||
| 42341 | Fire and security alarm installation services | 0.88 | ||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.89 | ||
| 52592 | Firewood, coal, and coke retailing | 1.52 | ||
| 47140 | Fish and seafood wholesaling | 1.05 | ||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 2.53 | ||
| 04190 | Fishing (not elsewhere classified) | 2.53 | ||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.76 | ||
| 52320 | Floor-covering retailing | 0.73 | ||
| 01120 | Floriculture production | 0.91 | ||
| 52540 | Flower retailing | 0.26 | ||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.76 | ||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.50 | ||
| 21790 | Food product manufacturing (not elsewhere classified) | 0.92 | ||
| 22500 | Footwear manufacturing | 0.62 | ||
| 52220 | Footwear retailing | 0.24 | ||
| 81300 | Foreign government representation | 0.07 | ||
| 03021 | Forest product and moss gathering and processing | 2.07 | ||
| 03010 | Forestry | 2.29 | ||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.29 | ||
| 36110 | Fossil fuel electricity generation | 0.14 | ||
| 91220 | Free-to-air television broadcasting | 0.15 | ||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 0.93 | ||
| 51210 | Fresh meat, fish, and poultry retailing | 0.70 | ||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 0.91 | ||
| 21300 | Fruit and vegetable processing | 1.27 | ||
| 51220 | Fruit and vegetable retailing | 0.70 | ||
| 47150 | Fruit and vegetable wholesaling | 0.82 | ||
| 95240 | Funeral, crematorium, and cemetery services | 0.52 | ||
| 47320 | Furniture and floor-coverings wholesaling | 0.53 | ||
| 29290 | Furniture manufacturing (not elsewhere classified) | 1.18 | ||
| 52310 | Furniture retailing | 0.73 | ||
| 93290 | Gambling activities (not elsewhere classified) | 0.28 | ||
| 52530 | Garden supplies retailing | 0.73 | ||
| 95250 | Gardening and turf management services | 1.84 | ||
| 36200 | Gas supply | 0.71 | ||
| 74220 | General insurance | 0.07 | ||
| 86210 | General practice medical services | 0.10 | ||
| 26100 | Glass and glass product manufacturing | 1.28 | ||
| 42450 | Glazing services | 1.84 | ||
| 13140 | Gold ore mining | 1.05 | ||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.77 | ||
| 01220 | Grain and sheep or grain and beef cattle farming | 1.80 | ||
| 01210 | Grain growing | 0.91 | ||
| 21510 | Grain mill product manufacturing | 1.23 | ||
| 67010 | Grain storage services | 0.93 | ||
| 01140 | Grape growing | 0.91 | ||
| 14110 | Gravel and sand quarrying | 1.05 | ||
| 47191 | Grocery wholesaling—multiple product ranges | 0.82 | ||
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.82 | ||
| 95260 | Hairdressing and beauty services | 0.52 | ||
| 52330 | Hardware and building supplies retailing | 0.73 | ||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.50 | ||
| 93130 | Health and fitness centres and gymnasia operation | 0.60 | ||
| 86391 | Health care services (not elsewhere classified) | 0.20 | ||
| 74210 | Health insurance | 0.07 | ||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 0.90 | ||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.50 | ||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.10 | ||
| 42101 | Hire of construction machinery and cranes with operator | 1.84 | ||
| 77301 | Holder investor farms and livestock | 0.77 | ||
| 52329 | Home improvement goods trading—multiple product ranges | 1.01 | ||
| 93111 | Horse and dog racing administration and track operation | 0.60 | ||
| 01520 | Horse farming and horse agistment | 2.67 | ||
| 93113 | Horse racing activities—harness racing | 2.67 | ||
| 93115 | Horse racing activities—harness racing—drivers | 2.67 | ||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 5.52 | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 5.52 | ||
| 02195 | Horticultural contracting and labour supply services | 0.91 | ||
| 86110 | Hospitals (except psychiatric hospitals) | 0.58 | ||
| 41110 | House construction | 1.59 | ||
| 52331 | Houseware retailing | 0.45 | ||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.37 | ||
| 02200 | Hunting and trapping | 2.29 | ||
| 36120 | Hydroelectricity generation | 0.14 | ||
| 21220 | Ice cream manufacturing | 0.70 | ||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.26 | ||
| 25320 | Industrial gas manufacturing | 0.22 | ||
| 92110 | Information services (not elsewhere classified) | 0.05 | ||
| 63030 | Inland water transport (except passenger-only) | 1.09 | ||
| 51110 | In-store retail support services | 0.66 | ||
| 96290 | Interest group services (not elsewhere classified) | 0.16 | ||
| 24232 | Internet publishing and broadcasting | 0.03 | ||
| 71240 | Internet service providers and web-search portals | 0.05 | ||
| 61210 | Interurban and rural bus transport | 0.81 | ||
| 78640 | Investigation and security services | 1.10 | ||
| 27120 | Iron and steel casting | 0.93 | ||
| 27121 | Iron and steel forging | 0.93 | ||
| 13110 | Iron ore mining | 1.05 | ||
| 27110 | Iron smelting and steel manufacturing | 0.93 | ||
| 29410 | Jewellery and silverware manufacturing | 0.19 | ||
| 47920 | Jewellery and watch wholesaling | 0.17 | ||
| 81200 | Justice | 0.11 | ||
| 47390 | Kitchenware and diningware wholesaling | 0.53 | ||
| 01170 | Kiwifruit growing | 0.91 | ||
| 22390 | Knitted product manufacturing | 0.62 | ||
| 96220 | Labour association services | 0.16 | ||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.32 | ||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.87 | ||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.27 | ||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.16 | ||
| 41222 | Land development and subdivision | 1.59 | ||
| 42510 | Landscape construction services | 1.84 | ||
| 95210 | Laundry and dry-cleaning services | 0.93 | ||
| 22620 | Leather and leather substitute goods manufacturing | 0.62 | ||
| 22611 | Leather tanning, fellmongery, and fur dressing | 1.57 | ||
| 78410 | Legal services | 0.05 | ||
| 92100 | Libraries and archives | 0.15 | ||
| 74110 | Life insurance | 0.07 | ||
| 28650 | Lifting and material-handling equipment manufacturing | 0.76 | ||
| 04150 | Line fishing (including processing on board) | 2.53 | ||
| 47170 | Liquor and tobacco product wholesaling | 0.26 | ||
| 51230 | Liquor retailing | 0.70 | ||
| 01590 | Livestock farming (not elsewhere classified) | 1.62 | ||
| 81130 | Local government administration (not elsewhere classified) | 0.25 | ||
| 23110 | Log sawmilling | 1.91 | ||
| 03020 | Logging | 2.29 | ||
| 93210 | Lottery operation | 0.28 | ||
| 28640 | Machine tool and parts manufacturing | 0.76 | ||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.27 | ||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 0.90 | ||
| 24221 | Magazine and other periodical publishing | 0.03 | ||
| 78550 | Management services and related consulting services | 0.13 | ||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.73 | ||
| 29490 | Manufacturing (not elsewhere classified) | 1.18 | ||
| 52450 | Marine equipment retailing | 0.53 | ||
| 78530 | Market research and statistical services | 0.07 | ||
| 29230 | Mattress manufacturing | 0.62 | ||
| 21111 | Meat and food inspection services | 1.10 | ||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.05 | ||
| 21110 | Meat processing | 3.55 | ||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.19 | ||
| 45220 | Metal and mineral wholesaling | 1.07 | ||
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.83 | ||
| 29220 | Metal furniture manufacturing | 0.76 | ||
| 13190 | Metal ore mining (not elsewhere classified) | 1.05 | ||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.07 | ||
| 86132 | Midwifery services | 0.58 | ||
| 21210 | Milk and cream processing | 0.70 | ||
| 15130 | Mineral exploration | 1.05 | ||
| 13150 | Mineral sand mining | 1.05 | ||
| 28620 | Mining and construction machinery manufacturing | 1.27 | ||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.05 | ||
| 15200 | Mining support services (not elsewhere classified) | 1.05 | ||
| 91120 | Motion picture and video distribution | 0.15 | ||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.39 | ||
| 91130 | Motion picture exhibition | 0.39 | ||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.50 | ||
| 28120 | Motor vehicle body and trailer manufacturing | 1.27 | ||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.50 | ||
| 28110 | Motor vehicle manufacturing | 1.01 | ||
| 46230 | Motor vehicle new-part wholesaling | 0.53 | ||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 1.01 | ||
| 53140 | Motor vehicle parts retailing | 0.53 | ||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | 0.53 | ||
| 92200 | Museum operation | 0.28 | ||
| 01692 | Mushroom growing | 0.91 | ||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.39 | ||
| 24234 | Music publishing | 0.03 | ||
| 25590 | Natural rubber product manufacturing | 0.62 | ||
| 22140 | Natural textile manufacturing | 0.76 | ||
| 92390 | Nature reserve and conservation park operation | 0.92 | ||
| 52430 | Newspaper and new and used book retailing | 0.26 | ||
| 24211 | Newspaper publishing | 0.03 | ||
| 73300 | Non-depository financing | 0.07 | ||
| 27330 | Non-ferrous metal casting and forging | 1.12 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.17 | ||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.28 | ||
| 41130 | Non-residential building construction | 1.40 | ||
| 77120 | Non-residential property operators | 0.41 | ||
| 01110 | Nursery production | 0.91 | ||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.12 | ||
| 78540 | Office administrative services | 0.22 | ||
| 04210 | Offshore aquaculture | 2.07 | ||
| 21400 | Oil and fat manufacturing | 1.27 | ||
| 12000 | Oil and gas extraction | 0.22 | ||
| 01180 | Olive growing | 0.91 | ||
| 36102 | On-selling electricity and electricity market operation | 0.14 | ||
| 04220 | Onshore aquaculture | 2.07 | ||
| 86320 | Optometry and optical dispensing | 0.10 | ||
| 78670 | Packaging services | 0.70 | ||
| 25420 | Paint and coatings manufacturing | 0.47 | ||
| 42440 | Painting and decorating services | 1.74 | ||
| 23340 | Paper bag and sack manufacturing | 0.44 | ||
| 47950 | Paper product wholesaling | 0.26 | ||
| 24110 | Paper stationery manufacturing | 0.44 | ||
| 66110 | Parking services | 0.52 | ||
| 87292 | Parole or probationary services | 0.11 | ||
| 77410 | Passenger car and minibus rental and hiring | 0.77 | ||
| 86310 | Pathology and diagnostic imaging services | 0.20 | ||
| 92415 | Performing arts—ballet | 2.67 | ||
| 92410 | Performing arts operation (not elsewhere classified) | 0.39 | ||
| 92520 | Performing arts venue operation | 0.39 | ||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.26 | ||
| 95290 | Personal services (not elsewhere classified) | 0.52 | ||
| 78650 | Pest control services (except agricultural and forestry) | 1.05 | ||
| 25440 | Pesticide manufacturing | 0.37 | ||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.87 | ||
| 15110 | Petroleum and natural gas exploration | 1.05 | ||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.53 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.26 | ||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.22 | ||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.26 | ||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.18 | ||
| 95220 | Photographic film processing | 0.18 | ||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.19 | ||
| 86350 | Physiotherapy services | 0.20 | ||
| 01510 | Pig farming | 1.62 | ||
| 65010 | Pipeline transport | 0.22 | ||
| 26320 | Plaster and gypsum product manufacturing | 1.28 | ||
| 42410 | Plastering and ceiling services | 1.84 | ||
| 45391 | Plumbing goods wholesaling | 0.53 | ||
| 42310 | Plumbing services | 1.40 | ||
| 96310 | Police services | 0.74 | ||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.77 | ||
| 25650 | Polymer foam product manufacturing | 0.77 | ||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.77 | ||
| 66230 | Port and water transport terminal operations | 1.09 | ||
| 71110 | Postal services | 1.36 | ||
| 91111 | Post-production and digital visual effects services | 0.11 | ||
| 21795 | Potato crisps and corn crisps manufacturing | 0.48 | ||
| 01420 | Poultry farming (eggs) | 1.73 | ||
| 01410 | Poultry farming (meat) | 1.73 | ||
| 21120 | Poultry processing | 1.23 | ||
| 04120 | Prawn fishing | 2.53 | ||
| 29110 | Prefabricated metal building manufacturing | 1.32 | ||
| 29190 | Prefabricated wooden building manufacturing | 1.52 | ||
| 21740 | Prepared animal and bird feed manufacturing | 0.92 | ||
| 84100 | Preschool education | 0.65 | ||
| 84210 | Primary education | 0.21 | ||
| 24120 | Printing | 0.40 | ||
| 24130 | Printing support services | 0.40 | ||
| 97000 | Private households employing staff | 0.52 | ||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.19 | ||
| 46120 | Professional and scientific goods wholesaling | 0.17 | ||
| 95230 | Professional photographic services | 0.12 | ||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.37 | ||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.58 | ||
| 96360 | Public order and safety services (not elsewhere classified) | 0.25 | ||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | 0.03 | ||
| 57200 | Pubs, taverns, and bars | 0.59 | ||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.44 | ||
| 28660 | Pump and compressor manufacturing | 0.76 | ||
| 91210 | Radio broadcasting | 0.15 | ||
| 62000 | Rail freight transport | 0.81 | ||
| 62100 | Rail passenger transport | 0.81 | ||
| 28230 | Railway rolling stock manufacturing and repair services | 1.27 | ||
| 26330 | Ready-mixed concrete manufacturing | 1.51 | ||
| 77200 | Real estate services | 0.17 | ||
| 23220 | Reconstituted wood product manufacturing | 0.68 | ||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.25 | ||
| 96100 | Religious organisations and services | 0.16 | ||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.38 | ||
| 24300 | Reproduction of recorded media | 0.03 | ||
| 41120 | Residential building construction (not elsewhere classified) | 1.40 | ||
| 87220 | Residential care services (not elsewhere classified) | 1.04 | ||
| 77110 | Residential property operators | 0.41 | ||
| 87222 | Residential refuge operation | 0.20 | ||
| 71111 | Retail postal services | 0.26 | ||
| 52590 | Retailing (not elsewhere classified) | 0.45 | ||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.04 | ||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.04 | ||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.77 | ||
| 41210 | Road and bridge construction | 1.15 | ||
| 61100 | Road freight transport | 2.35 | ||
| 04110 | Rock lobster and crab fishing or potting | 2.53 | ||
| 42230 | Roofing services | 2.37 | ||
| 22230 | Rope, cordage, and twine manufacturing | 0.76 | ||
| 23391 | Sanitary paper product manufacturing | 0.68 | ||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.09 | ||
| 78100 | Scientific research services | 0.08 | ||
| 78290 | Scientific testing and analysis services | 0.37 | ||
| 21730 | Seafood processing (other than on board vessels) | 1.23 | ||
| 84220 | Secondary education | 0.21 | ||
| 37020 | Sewerage and drainage services | 0.71 | ||
| 02120 | Shearing services | 2.95 | ||
| 01230 | Sheep and beef cattle farming | 1.80 | ||
| 01240 | Sheep farming | 1.80 | ||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.07 | ||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.44 | ||
| 13170 | Silver, lead, and zinc ore mining | 1.05 | ||
| 42100 | Site preparation services | 1.59 | ||
| 87290 | Social assistance services (not elsewhere classified) | 1.32 | ||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.48 | ||
| 24235 | Software publishing | 0.03 | ||
| 96350 | Solid waste collection services | 2.09 | ||
| 78520 | Specialised design services (not elsewhere classified) | 0.11 | ||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.70 | ||
| 86220 | Specialist medical services | 0.10 | ||
| 84240 | Specialist school education | 0.21 | ||
| 21840 | Spirit manufacturing | 0.48 | ||
| 52410 | Sport and camping equipment retailing | 0.26 | ||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 2.67 | ||
| 84500 | Sports and physical recreation instruction | 0.60 | ||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.60 | ||
| 93100 | Sports club or administration service—all sports (no participants) | 0.60 | ||
| 93189 | Sports club or participant—athletics, cycling, and swimming | 0.60 | ||
| 93191 | Sports club or participant—basketball | 0.60 | ||
| 93194 | Sports club or participant—cricket (including national governance bodies) | 2.67 | ||
| 93183 | Sports club or participant—football | 2.67 | ||
| 93195 | Sports club or participant—golf | 0.60 | ||
| 93198 | Sports club or participant—motor racing | 1.30 | ||
| 93197 | Sports club or participant—motorcycling | 5.52 | ||
| 93199 | Sports club or participant—netball | 1.30 | ||
| 93187 | Sports club or participant—racket sports (not elsewhere classified) | 0.60 | ||
| 93180 | Sports club or participant—rugby (including national governance bodies) | 5.52 | ||
| 93181 | Sports club or participant—rugby league | 5.52 | ||
| 93182 | Sports club or participant—snow sports (including ski field operators) (not elsewhere classified) | 1.30 | ||
| 93192 | Sports club or participant—water sports (not elsewhere classified) | 1.30 | ||
| 93175 | Sports club or participant (not elsewhere classified) | 1.30 | ||
| 93152 | Sports national governance bodies—football | 2.67 | ||
| 93151 | Sports national governance bodies—motorcycling | 5.52 | ||
| 93153 | Sports national governance bodies—rugby league | 5.52 | ||
| 27620 | Spring and wire product manufacturing | 0.83 | ||
| 52460 | Stationery goods retailing | 0.26 | ||
| 27130 | Steel pipe and tube manufacturing | 0.93 | ||
| 66210 | Stevedoring services | 2.58 | ||
| 01160 | Stone fruit growing | 0.91 | ||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.55 | ||
| 42240 | Structural steel erection services | 2.37 | ||
| 27410 | Structural steel fabricating | 1.55 | ||
| 21710 | Sugar manufacturing | 0.70 | ||
| 74120 | Superannuation funds | 0.07 | ||
| 51100 | Supermarket and grocery stores | 0.70 | ||
| 27640 | Surface coating and finishing | 1.32 | ||
| 78220 | Surveying and mapping services | 0.11 | ||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.87 | ||
| 22120 | Synthetic textile manufacturing | 0.76 | ||
| 51250 | Takeaway food services | 0.41 | ||
| 61231 | Taxi and other vehicle scheduling operations | 0.16 | ||
| 61230 | Taxi and road transport (not elsewhere classified) | 0.81 | ||
| 84320 | Technical and vocational education and training | 0.10 | ||
| 46160 | Telecommunication goods wholesaling | 0.17 | ||
| 71230 | Telecommunications services (not elsewhere classified) | 0.05 | ||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.62 | ||
| 22220 | Textile floor-covering manufacturing | 0.76 | ||
| 47210 | Textile product wholesaling | 0.26 | ||
| 42430 | Tiling and carpeting services | 1.84 | ||
| 23130 | Timber resawing and dressing | 1.91 | ||
| 45310 | Timber wholesaling | 1.52 | ||
| 52420 | Toy and game retailing | 0.26 | ||
| 47930 | Toy and sporting goods wholesaling | 0.17 | ||
| 29420 | Toy, sporting, and recreational product manufacturing | 1.18 | ||
| 47991 | Trading—commission-based or excluding storage and handling of goods | 0.17 | ||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.53 | ||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.53 | ||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 1.01 | ||
| 65090 | Transport (not elsewhere classified) | 0.93 | ||
| 66190 | Transport support services (not elsewhere classified) | 0.93 | ||
| 66410 | Travel agency and tour arrangement services | 0.20 | ||
| 01111 | Turf growing | 0.91 | ||
| 25510 | Tyre manufacturing | 0.62 | ||
| 53240 | Tyre retailing | 1.50 | ||
| 61220 | Urban bus transport | 0.81 | ||
| 41221 | Utility and communications network construction and maintenance services | 0.71 | ||
| 01130 | Vegetable growing | 0.91 | ||
| 23210 | Veneer and plywood manufacturing | 1.52 | ||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.37 | ||
| 86400 | Veterinary services | 0.37 | ||
| 95110 | Video and other electronic media rental and hiring | 0.26 | ||
| 67090 | Warehousing and storage services (not elsewhere classified) | 0.93 | ||
| 96380 | Waste collection services (not elsewhere classified) | 2.09 | ||
| 96370 | Waste remediation and materials recovery services | 2.09 | ||
| 96340 | Waste treatment and disposal services | 2.09 | ||
| 52550 | Watch and jewellery retailing | 0.26 | ||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.09 | ||
| 37010 | Water supply | 0.71 | ||
| 66290 | Water transport support services (not elsewhere classified) | 1.09 | ||
| 28511 | Whiteware appliance manufacturing | 0.35 | ||
| 47990 | Wholesaling (not elsewhere classified) | 0.66 | ||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.48 | ||
| 71200 | Wired telecommunications network operation | 0.05 | ||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.05 | ||
| 23120 | Wood chipping | 1.91 | ||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.52 | ||
| 29210 | Wooden furniture and upholstered seat manufacturing | 1.18 | ||
| 23230 | Wooden structural fittings and components manufacturing | 1.52 | ||
| 22110 | Wool scouring | 1.57 | ||
| 45111 | Wool wholesaling | 0.26 | ||
| 92310 | Zoological and botanic gardens operation | 0.92 |
Schedule 4 Classifications and levy rates for purchase of agreed level of weekly compensation for 2025/26 tax year
| Classification unit number | Classification unit | Levy rate per $100 of agreed level of weekly compensation ($) | Non-abatement part rate per $100 of agreed level of weekly compensation ($) | |||
|---|---|---|---|---|---|---|
| 57100 | Accommodation | 0.75 | 0.06 | |||
| 78420 | Accounting services | 0.04 | 0.04 | |||
| 25491 | Adhesive manufacturing | 0.51 | 0.05 | |||
| 78693 | Administrative services (not elsewhere classified) | 0.27 | 0.05 | |||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.40 | 0.05 | |||
| 78510 | Advertising services | 0.16 | 0.04 | |||
| 86130 | Aged care residential services | 1.32 | 0.08 | |||
| 46110 | Agricultural and construction machinery wholesaling | 0.88 | 0.07 | |||
| 28610 | Agricultural machinery and equipment manufacturing | 1.62 | 0.09 | |||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.66 | 0.06 | |||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 2.64 | 0.12 | |||
| 42330 | Air conditioning and heating services | 1.12 | 0.07 | |||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 1.57 | 0.09 | |||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 1.57 | 0.09 | |||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 1.57 | 0.09 | |||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.43 | 0.05 | |||
| 28240 | Aircraft manufacturing and repair services | 0.44 | 0.05 | |||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.43 | 0.05 | |||
| 86390 | Allied health services (not elsewhere classified) | 0.25 | 0.05 | |||
| 93410 | Alpine and white-water recreation activities | 3.40 | 0.14 | |||
| 27210 | Alumina production | 1.34 | 0.08 | |||
| 27310 | Aluminium rolling, drawing, and extruding | 1.36 | 0.08 | |||
| 27220 | Aluminium smelting | 1.34 | 0.08 | |||
| 86330 | Ambulance services | 1.32 | 0.08 | |||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.91 | 0.07 | |||
| 93300 | Amusement parks and centres operation | 0.77 | 0.06 | |||
| 52520 | Antique and used goods retailing | 0.91 | 0.07 | |||
| 01150 | Apple and pear growing | 1.17 | 0.07 | |||
| 84330 | Apprenticeship co-ordinators employing apprentices | 1.03 | 0.07 | |||
| 27420 | Architectural aluminium product manufacturing | 1.36 | 0.08 | |||
| 78210 | Architectural services | 0.14 | 0.04 | |||
| 84600 | Arts education | 0.40 | 0.05 | |||
| 53230 | Automotive body, paint, and interior repair and maintenance | 1.16 | 0.07 | |||
| 28130 | Automotive electrical components manufacturing | 0.44 | 0.05 | |||
| 53220 | Automotive electrical services | 1.16 | 0.07 | |||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 1.16 | 0.07 | |||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.08 | 0.04 | |||
| 75200 | Auxiliary insurance services | 0.08 | 0.04 | |||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.88 | 0.07 | |||
| 73210 | Banking | 0.08 | 0.04 | |||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.51 | 0.05 | |||
| 25350 | Basic inorganic chemical manufacturing | 0.29 | 0.05 | |||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.34 | 0.08 | |||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.34 | 0.08 | |||
| 25340 | Basic organic chemical manufacturing | 0.51 | 0.05 | |||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 1.09 | 0.07 | |||
| 01250 | Beef cattle farming | 2.29 | 0.11 | |||
| 01593 | Beekeeping | 2.05 | 0.10 | |||
| 21820 | Beer manufacturing | 0.61 | 0.06 | |||
| 01192 | Berry fruit growing | 1.17 | 0.07 | |||
| 21630 | Biscuit manufacturing (factory-based) | 1.18 | 0.07 | |||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.47 | 0.08 | |||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.68 | 0.09 | |||
| 47940 | Book and magazine wholesaling | 0.32 | 0.05 | |||
| 24230 | Book publishing | 0.08 | 0.04 | |||
| 21610 | Bread manufacturing (factory-based) | 1.27 | 0.08 | |||
| 42220 | Bricklaying services | 3.00 | 0.13 | |||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.66 | 0.06 | |||
| 42342 | Building installation services (not elsewhere classified) | 2.34 | 0.11 | |||
| 73220 | Building society operation | 0.08 | 0.04 | |||
| 96210 | Business and professional association services | 0.19 | 0.05 | |||
| 91230 | Cable and other subscription programming | 0.18 | 0.04 | |||
| 57300 | Cafes and restaurants | 0.52 | 0.05 | |||
| 21620 | Cake and pastry manufacturing (factory-based) | 1.18 | 0.07 | |||
| 78692 | Call centre operation | 0.21 | 0.05 | |||
| 53110 | Car retailing (including associated vehicle servicing) | 0.49 | 0.05 | |||
| 46210 | Car wholesaling | 0.32 | 0.05 | |||
| 42420 | Carpentry services | 2.34 | 0.11 | |||
| 93220 | Casino operation | 0.44 | 0.05 | |||
| 51270 | Catering services (including on-hired hospitality staff) | 0.52 | 0.05 | |||
| 26310 | Cement and lime manufacturing | 1.62 | 0.09 | |||
| 73100 | Central banking | 0.08 | 0.04 | |||
| 81110 | Central government administration (not elsewhere classified) | 0.08 | 0.04 | |||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.91 | 0.10 | |||
| 45120 | Cereal grain wholesaling | 1.01 | 0.07 | |||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 1.27 | 0.08 | |||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.88 | 0.07 | |||
| 87100 | Childcare services | 0.81 | 0.06 | |||
| 86360 | Chiropractic and osteopathic services | 0.25 | 0.05 | |||
| 21900 | Cigarette and tobacco product manufacturing | 0.35 | 0.05 | |||
| 01191 | Citrus fruit growing | 1.17 | 0.07 | |||
| 26210 | Clay brick manufacturing | 1.62 | 0.09 | |||
| 25450 | Cleaning-compound manufacturing | 0.47 | 0.05 | |||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.34 | 0.08 | |||
| 52620 | Clothing and footwear repair | 0.36 | 0.05 | |||
| 47220 | Clothing and footwear wholesaling | 0.32 | 0.05 | |||
| 22420 | Clothing manufacturing | 0.79 | 0.06 | |||
| 52210 | Clothing retailing | 0.29 | 0.05 | |||
| 57400 | Clubs (hospitality) | 0.75 | 0.06 | |||
| 11010 | Coal mining | 1.34 | 0.08 | |||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.39 | 0.08 | |||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.39 | 0.08 | |||
| 84230 | Combined primary and secondary education | 0.26 | 0.05 | |||
| 46220 | Commercial vehicle wholesaling | 0.88 | 0.07 | |||
| 28420 | Communications equipment manufacturing | 0.23 | 0.05 | |||
| 86340 | Community health centre operation | 0.25 | 0.05 | |||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.66 | 0.06 | |||
| 52341 | Computer and computer peripherals retailing | 0.34 | 0.05 | |||
| 46130 | Computer and computer peripherals wholesaling | 0.22 | 0.05 | |||
| 28410 | Computer and electronic office equipment manufacturing | 0.23 | 0.05 | |||
| 78340 | Computer systems design and related services | 0.03 | 0.04 | |||
| 26350 | Concrete product manufacturing | 1.62 | 0.09 | |||
| 42210 | Concreting services | 2.34 | 0.11 | |||
| 21720 | Confectionery manufacturing | 0.88 | 0.07 | |||
| 14190 | Construction material mining (not elsewhere classified) | 1.34 | 0.08 | |||
| 42595 | Construction services and property developers—all trades subcontracted | 0.52 | 0.05 | |||
| 42590 | Construction services (not elsewhere classified) | 2.34 | 0.11 | |||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.94 | 0.07 | |||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.34 | 0.08 | |||
| 78560 | Corporate head office management services | 0.17 | 0.04 | |||
| 96320 | Correctional and detention services | 2.65 | 0.12 | |||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.56 | 0.06 | |||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.47 | 0.05 | |||
| 71120 | Courier pick-up and delivery services | 1.73 | 0.09 | |||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.34 | 0.05 | |||
| 92420 | Creative artists, musicians, writers, and performers | 0.49 | 0.05 | |||
| 78691 | Credit reporting and debt collection services | 0.21 | 0.05 | |||
| 73230 | Credit union operation | 0.08 | 0.04 | |||
| 01690 | Crop growing (not elsewhere classified) | 1.17 | 0.07 | |||
| 21130 | Cured meat and smallgoods manufacturing | 1.57 | 0.09 | |||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.21 | 0.05 | |||
| 22210 | Cut and sewn textile product manufacturing | 0.79 | 0.06 | |||
| 01300 | Dairy cattle farming | 2.83 | 0.12 | |||
| 47130 | Dairy produce wholesaling | 1.32 | 0.08 | |||
| 78310 | Data processing and web-hosting services | 0.06 | 0.04 | |||
| 01530 | Deer farming | 2.05 | 0.10 | |||
| 82000 | Defence | 0.51 | 0.05 | |||
| 86230 | Dental services | 0.19 | 0.05 | |||
| 52100 | Department stores | 0.57 | 0.06 | |||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.08 | 0.04 | |||
| 95270 | Diet and weight-reduction centre operation | 0.66 | 0.06 | |||
| 24233 | Directory and mailing-list publishing | 0.08 | 0.04 | |||
| 78630 | Document preparation services | 0.21 | 0.05 | |||
| 93112 | Dog racing activities | 1.66 | 0.09 | |||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.44 | 0.05 | |||
| 52610 | Domestic appliance repair and maintenance | 1.16 | 0.07 | |||
| 84700 | Educational support services | 0.21 | 0.05 | |||
| 28520 | Electric cable and wire manufacturing | 0.44 | 0.05 | |||
| 28540 | Electric lighting equipment manufacturing | 0.44 | 0.05 | |||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.34 | 0.05 | |||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.22 | 0.05 | |||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.57 | 0.06 | |||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.44 | 0.05 | |||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.90 | 0.07 | |||
| 36130 | Electricity generation (not elsewhere classified) | 0.17 | 0.04 | |||
| 36101 | Electricity line-system operation | 0.88 | 0.07 | |||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.44 | 0.05 | |||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.36 | 0.05 | |||
| 78320 | Electronic information storage services | 0.06 | 0.04 | |||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.21 | 0.05 | |||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.17 | 0.04 | |||
| 78230 | Engineering design and engineering consulting services | 0.14 | 0.04 | |||
| 52350 | Entertainment media retailing | 0.34 | 0.05 | |||
| 25410 | Explosives manufacturing | 0.51 | 0.05 | |||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.68 | 0.09 | |||
| 25310 | Fertiliser manufacturing | 1.09 | 0.07 | |||
| 75110 | Financial asset broking services | 0.08 | 0.04 | |||
| 73400 | Financial asset investing | 0.08 | 0.04 | |||
| 42341 | Fire and security alarm installation services | 1.12 | 0.07 | |||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 2.04 | 0.10 | |||
| 52592 | Firewood, coal, and coke retailing | 1.94 | 0.10 | |||
| 47140 | Fish and seafood wholesaling | 1.32 | 0.08 | |||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 3.21 | 0.14 | |||
| 04190 | Fishing (not elsewhere classified) | 3.21 | 0.14 | |||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.94 | 0.07 | |||
| 52320 | Floor-covering retailing | 0.91 | 0.07 | |||
| 01120 | Floriculture production | 1.17 | 0.07 | |||
| 52540 | Flower retailing | 0.34 | 0.05 | |||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.94 | 0.07 | |||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.64 | 0.06 | |||
| 21790 | Food product manufacturing (not elsewhere classified) | 1.18 | 0.07 | |||
| 22500 | Footwear manufacturing | 0.79 | 0.06 | |||
| 52220 | Footwear retailing | 0.29 | 0.05 | |||
| 81300 | Foreign government representation | 0.08 | 0.04 | |||
| 03021 | Forest product and moss gathering and processing | 2.64 | 0.12 | |||
| 03010 | Forestry | 2.90 | 0.13 | |||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.90 | 0.13 | |||
| 36110 | Fossil fuel electricity generation | 0.17 | 0.04 | |||
| 91220 | Free-to-air television broadcasting | 0.18 | 0.04 | |||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 1.19 | 0.08 | |||
| 51210 | Fresh meat, fish, and poultry retailing | 0.88 | 0.07 | |||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 1.17 | 0.07 | |||
| 21300 | Fruit and vegetable processing | 1.49 | 0.08 | |||
| 51220 | Fruit and vegetable retailing | 0.88 | 0.07 | |||
| 47150 | Fruit and vegetable wholesaling | 1.01 | 0.07 | |||
| 95240 | Funeral, crematorium, and cemetery services | 0.66 | 0.06 | |||
| 47320 | Furniture and floor-coverings wholesaling | 0.66 | 0.06 | |||
| 29290 | Furniture manufacturing (not elsewhere classified) | 1.51 | 0.08 | |||
| 52310 | Furniture retailing | 0.91 | 0.07 | |||
| 93290 | Gambling activities (not elsewhere classified) | 0.34 | 0.05 | |||
| 52530 | Garden supplies retailing | 0.91 | 0.07 | |||
| 95250 | Gardening and turf management services | 2.34 | 0.11 | |||
| 36200 | Gas supply | 0.88 | 0.07 | |||
| 74220 | General insurance | 0.08 | 0.04 | |||
| 86210 | General practice medical services | 0.13 | 0.04 | |||
| 26100 | Glass and glass product manufacturing | 1.62 | 0.09 | |||
| 42450 | Glazing services | 2.34 | 0.11 | |||
| 13140 | Gold ore mining | 1.34 | 0.08 | |||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.97 | 0.07 | |||
| 01220 | Grain and sheep or grain and beef cattle farming | 2.29 | 0.11 | |||
| 01210 | Grain growing | 1.17 | 0.07 | |||
| 21510 | Grain mill product manufacturing | 1.57 | 0.09 | |||
| 67010 | Grain storage services | 1.19 | 0.08 | |||
| 01140 | Grape growing | 1.17 | 0.07 | |||
| 14110 | Gravel and sand quarrying | 1.34 | 0.08 | |||
| 47191 | Grocery wholesaling—multiple product ranges | 1.01 | 0.07 | |||
| 47190 | Grocery wholesaling (not elsewhere classified) | 1.01 | 0.07 | |||
| 95260 | Hairdressing and beauty services | 0.66 | 0.06 | |||
| 52330 | Hardware and building supplies retailing | 0.91 | 0.07 | |||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.62 | 0.06 | |||
| 93130 | Health and fitness centres and gymnasia operation | 0.77 | 0.06 | |||
| 86391 | Health care services (not elsewhere classified) | 0.25 | 0.05 | |||
| 74210 | Health insurance | 0.08 | 0.04 | |||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.17 | 0.07 | |||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.91 | 0.10 | |||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.13 | 0.04 | |||
| 42101 | Hire of construction machinery and cranes with operator | 2.34 | 0.11 | |||
| 77301 | Holder investor farms and livestock | 0.97 | 0.07 | |||
| 52329 | Home improvement goods trading—multiple product ranges | 1.29 | 0.08 | |||
| 93111 | Horse and dog racing administration and track operation | 0.77 | 0.06 | |||
| 01520 | Horse farming and horse agistment | 3.40 | 0.14 | |||
| 93113 | Horse racing activities—harness racing | 3.40 | 0.14 | |||
| 93115 | Horse racing activities—harness racing—drivers | 3.40 | 0.14 | |||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 7.03 | 0.25 | |||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 7.03 | 0.25 | |||
| 02195 | Horticultural contracting and labour supply services | 1.17 | 0.07 | |||
| 86110 | Hospitals (except psychiatric hospitals) | 0.73 | 0.06 | |||
| 41110 | House construction | 2.03 | 0.10 | |||
| 52331 | Houseware retailing | 0.57 | 0.06 | |||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.47 | 0.05 | |||
| 02200 | Hunting and trapping | 2.90 | 0.13 | |||
| 36120 | Hydroelectricity generation | 0.17 | 0.04 | |||
| 21220 | Ice cream manufacturing | 0.88 | 0.07 | |||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.32 | 0.05 | |||
| 25320 | Industrial gas manufacturing | 0.29 | 0.05 | |||
| 92110 | Information services (not elsewhere classified) | 0.06 | 0.04 | |||
| 63030 | Inland water transport (except passenger-only) | 1.39 | 0.08 | |||
| 51110 | In-store retail support services | 0.71 | 0.06 | |||
| 96290 | Interest group services (not elsewhere classified) | 0.19 | 0.05 | |||
| 24232 | Internet publishing and broadcasting | 0.08 | 0.04 | |||
| 71240 | Internet service providers and web-search portals | 0.06 | 0.04 | |||
| 61210 | Interurban and rural bus transport | 1.03 | 0.07 | |||
| 78640 | Investigation and security services | 1.39 | 0.08 | |||
| 27120 | Iron and steel casting | 1.19 | 0.08 | |||
| 27121 | Iron and steel forging | 1.19 | 0.08 | |||
| 13110 | Iron ore mining | 1.34 | 0.08 | |||
| 27110 | Iron smelting and steel manufacturing | 1.19 | 0.08 | |||
| 29410 | Jewellery and silverware manufacturing | 0.23 | 0.05 | |||
| 47920 | Jewellery and watch wholesaling | 0.22 | 0.05 | |||
| 81200 | Justice | 0.14 | 0.04 | |||
| 47390 | Kitchenware and diningware wholesaling | 0.66 | 0.06 | |||
| 01170 | Kiwifruit growing | 1.17 | 0.07 | |||
| 22390 | Knitted product manufacturing | 0.79 | 0.06 | |||
| 96220 | Labour association services | 0.19 | 0.05 | |||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.49 | 0.08 | |||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 1.10 | 0.07 | |||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.62 | 0.09 | |||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.21 | 0.05 | |||
| 41222 | Land development and subdivision | 2.03 | 0.10 | |||
| 42510 | Landscape construction services | 2.34 | 0.11 | |||
| 95210 | Laundry and dry-cleaning services | 1.19 | 0.08 | |||
| 22620 | Leather and leather substitute goods manufacturing | 0.79 | 0.06 | |||
| 22611 | Leather tanning, fellmongery, and fur dressing | 2.00 | 0.10 | |||
| 78410 | Legal services | 0.06 | 0.04 | |||
| 92100 | Libraries and archives | 0.18 | 0.04 | |||
| 74110 | Life insurance | 0.08 | 0.04 | |||
| 28650 | Lifting and material-handling equipment manufacturing | 0.94 | 0.07 | |||
| 04150 | Line fishing (including processing on board) | 3.21 | 0.14 | |||
| 47170 | Liquor and tobacco product wholesaling | 0.32 | 0.05 | |||
| 51230 | Liquor retailing | 0.88 | 0.07 | |||
| 01590 | Livestock farming (not elsewhere classified) | 2.05 | 0.10 | |||
| 81130 | Local government administration (not elsewhere classified) | 0.30 | 0.05 | |||
| 23110 | Log sawmilling | 2.43 | 0.11 | |||
| 03020 | Logging | 2.90 | 0.13 | |||
| 93210 | Lottery operation | 0.34 | 0.05 | |||
| 28640 | Machine tool and parts manufacturing | 0.94 | 0.07 | |||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.62 | 0.09 | |||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 1.16 | 0.07 | |||
| 24221 | Magazine and other periodical publishing | 0.08 | 0.04 | |||
| 78550 | Management services and related consulting services | 0.17 | 0.04 | |||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.91 | 0.07 | |||
| 29490 | Manufacturing (not elsewhere classified) | 1.51 | 0.08 | |||
| 52450 | Marine equipment retailing | 0.62 | 0.06 | |||
| 78530 | Market research and statistical services | 0.08 | 0.04 | |||
| 29230 | Mattress manufacturing | 0.87 | 0.07 | |||
| 21111 | Meat and food inspection services | 1.39 | 0.08 | |||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.32 | 0.08 | |||
| 21110 | Meat processing | 4.04 | 0.16 | |||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.23 | 0.05 | |||
| 45220 | Metal and mineral wholesaling | 1.36 | 0.08 | |||
| 27510 | Metal container manufacturing (not elsewhere classified) | 1.03 | 0.07 | |||
| 29220 | Metal furniture manufacturing | 0.94 | 0.07 | |||
| 13190 | Metal ore mining (not elsewhere classified) | 1.34 | 0.08 | |||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.36 | 0.08 | |||
| 86132 | Midwifery services | 0.73 | 0.06 | |||
| 21210 | Milk and cream processing | 0.88 | 0.07 | |||
| 15130 | Mineral exploration | 1.34 | 0.08 | |||
| 13150 | Mineral sand mining | 1.34 | 0.08 | |||
| 28620 | Mining and construction machinery manufacturing | 1.62 | 0.09 | |||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.34 | 0.08 | |||
| 15200 | Mining support services (not elsewhere classified) | 1.34 | 0.08 | |||
| 91120 | Motion picture and video distribution | 0.18 | 0.04 | |||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.49 | 0.05 | |||
| 91130 | Motion picture exhibition | 0.49 | 0.05 | |||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.91 | 0.10 | |||
| 28120 | Motor vehicle body and trailer manufacturing | 1.62 | 0.09 | |||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.91 | 0.10 | |||
| 28110 | Motor vehicle manufacturing | 1.29 | 0.08 | |||
| 46230 | Motor vehicle new-part wholesaling | 0.62 | 0.06 | |||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 1.29 | 0.08 | |||
| 53140 | Motor vehicle parts retailing | 0.62 | 0.06 | |||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | 0.62 | 0.06 | |||
| 92200 | Museum operation | 0.34 | 0.05 | |||
| 01692 | Mushroom growing | 1.17 | 0.07 | |||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.49 | 0.05 | |||
| 24234 | Music publishing | 0.08 | 0.04 | |||
| 25590 | Natural rubber product manufacturing | 0.79 | 0.06 | |||
| 22140 | Natural textile manufacturing | 0.96 | 0.07 | |||
| 92390 | Nature reserve and conservation park operation | 1.18 | 0.07 | |||
| 52430 | Newspaper and new and used book retailing | 0.34 | 0.05 | |||
| 24211 | Newspaper publishing | 0.08 | 0.04 | |||
| 73300 | Non-depository financing | 0.08 | 0.04 | |||
| 27330 | Non-ferrous metal casting and forging | 1.34 | 0.08 | |||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.22 | 0.05 | |||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.62 | 0.09 | |||
| 41130 | Non-residential building construction | 1.78 | 0.09 | |||
| 77120 | Non-residential property operators | 0.52 | 0.05 | |||
| 01110 | Nursery production | 1.17 | 0.07 | |||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.34 | 0.08 | |||
| 78540 | Office administrative services | 0.27 | 0.05 | |||
| 04210 | Offshore aquaculture | 2.64 | 0.12 | |||
| 21400 | Oil and fat manufacturing | 1.49 | 0.08 | |||
| 12000 | Oil and gas extraction | 0.29 | 0.05 | |||
| 01180 | Olive growing | 1.17 | 0.07 | |||
| 36102 | On-selling electricity and electricity market operation | 0.17 | 0.04 | |||
| 04220 | Onshore aquaculture | 2.64 | 0.12 | |||
| 86320 | Optometry and optical dispensing | 0.13 | 0.04 | |||
| 78670 | Packaging services | 0.88 | 0.07 | |||
| 25420 | Paint and coatings manufacturing | 0.51 | 0.05 | |||
| 42440 | Painting and decorating services | 2.22 | 0.11 | |||
| 23340 | Paper bag and sack manufacturing | 0.56 | 0.06 | |||
| 47950 | Paper product wholesaling | 0.32 | 0.05 | |||
| 24110 | Paper stationery manufacturing | 0.56 | 0.06 | |||
| 66110 | Parking services | 0.66 | 0.06 | |||
| 87292 | Parole or probationary services | 0.14 | 0.04 | |||
| 77410 | Passenger car and minibus rental and hiring | 0.97 | 0.07 | |||
| 86310 | Pathology and diagnostic imaging services | 0.25 | 0.05 | |||
| 92415 | Performing arts—ballet | 1.61 | 0.09 | |||
| 92410 | Performing arts operation (not elsewhere classified) | 0.49 | 0.05 | |||
| 92520 | Performing arts venue operation | 0.49 | 0.05 | |||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.34 | 0.05 | |||
| 95290 | Personal services (not elsewhere classified) | 0.66 | 0.06 | |||
| 78650 | Pest control services (except agricultural and forestry) | 1.34 | 0.08 | |||
| 25440 | Pesticide manufacturing | 0.47 | 0.05 | |||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 1.09 | 0.07 | |||
| 15110 | Petroleum and natural gas exploration | 1.34 | 0.08 | |||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.62 | 0.06 | |||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.32 | 0.05 | |||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.29 | 0.05 | |||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.32 | 0.05 | |||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.21 | 0.05 | |||
| 95220 | Photographic film processing | 0.21 | 0.05 | |||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.23 | 0.05 | |||
| 86350 | Physiotherapy services | 0.25 | 0.05 | |||
| 01510 | Pig farming | 2.05 | 0.10 | |||
| 65010 | Pipeline transport | 0.29 | 0.05 | |||
| 26320 | Plaster and gypsum product manufacturing | 1.62 | 0.09 | |||
| 42410 | Plastering and ceiling services | 2.34 | 0.11 | |||
| 45391 | Plumbing goods wholesaling | 0.66 | 0.06 | |||
| 42310 | Plumbing services | 1.79 | 0.09 | |||
| 96310 | Police services | 0.83 | 0.06 | |||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.99 | 0.07 | |||
| 25650 | Polymer foam product manufacturing | 0.99 | 0.07 | |||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.99 | 0.07 | |||
| 66230 | Port and water transport terminal operations | 1.39 | 0.08 | |||
| 71110 | Postal services | 1.73 | 0.09 | |||
| 91111 | Post-production and digital visual effects services | 0.14 | 0.04 | |||
| 21795 | Potato crisps and corn crisps manufacturing | 0.61 | 0.06 | |||
| 01420 | Poultry farming (eggs) | 2.19 | 0.10 | |||
| 01410 | Poultry farming (meat) | 2.19 | 0.10 | |||
| 21120 | Poultry processing | 1.57 | 0.09 | |||
| 04120 | Prawn fishing | 3.21 | 0.14 | |||
| 29110 | Prefabricated metal building manufacturing | 1.68 | 0.09 | |||
| 29190 | Prefabricated wooden building manufacturing | 1.94 | 0.10 | |||
| 21740 | Prepared animal and bird feed manufacturing | 1.18 | 0.07 | |||
| 84100 | Preschool education | 0.81 | 0.06 | |||
| 84210 | Primary education | 0.26 | 0.05 | |||
| 24120 | Printing | 0.49 | 0.05 | |||
| 24130 | Printing support services | 0.49 | 0.05 | |||
| 97000 | Private households employing staff | 0.66 | 0.06 | |||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.23 | 0.05 | |||
| 46120 | Professional and scientific goods wholesaling | 0.22 | 0.05 | |||
| 95230 | Professional photographic services | 0.16 | 0.04 | |||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.45 | 0.05 | |||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.73 | 0.06 | |||
| 96360 | Public order and safety services (not elsewhere classified) | 0.30 | 0.05 | |||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | 0.08 | 0.04 | |||
| 57200 | Pubs, taverns, and bars | 0.75 | 0.06 | |||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.56 | 0.06 | |||
| 28660 | Pump and compressor manufacturing | 0.94 | 0.07 | |||
| 91210 | Radio broadcasting | 0.18 | 0.04 | |||
| 62000 | Rail freight transport | 1.03 | 0.07 | |||
| 62100 | Rail passenger transport | 1.03 | 0.07 | |||
| 28230 | Railway rolling stock manufacturing and repair services | 1.62 | 0.09 | |||
| 26330 | Ready-mixed concrete manufacturing | 1.91 | 0.10 | |||
| 77200 | Real estate services | 0.22 | 0.05 | |||
| 23220 | Reconstituted wood product manufacturing | 0.94 | 0.07 | |||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.30 | 0.05 | |||
| 96100 | Religious organisations and services | 0.19 | 0.05 | |||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.36 | 0.05 | |||
| 24300 | Reproduction of recorded media | 0.14 | 0.04 | |||
| 41120 | Residential building construction (not elsewhere classified) | 1.78 | 0.09 | |||
| 87220 | Residential care services (not elsewhere classified) | 1.32 | 0.08 | |||
| 77110 | Residential property operators | 0.52 | 0.05 | |||
| 87222 | Residential refuge operation | 0.25 | 0.05 | |||
| 71111 | Retail postal services | 0.34 | 0.05 | |||
| 52590 | Retailing (not elsewhere classified) | 0.57 | 0.06 | |||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.32 | 0.08 | |||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.32 | 0.08 | |||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.99 | 0.07 | |||
| 41210 | Road and bridge construction | 1.45 | 0.08 | |||
| 61100 | Road freight transport | 2.97 | 0.13 | |||
| 04110 | Rock lobster and crab fishing or potting | 3.21 | 0.14 | |||
| 42230 | Roofing services | 3.00 | 0.13 | |||
| 22230 | Rope, cordage, and twine manufacturing | 0.96 | 0.07 | |||
| 23391 | Sanitary paper product manufacturing | 0.94 | 0.07 | |||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.39 | 0.08 | |||
| 78100 | Scientific research services | 0.10 | 0.04 | |||
| 78290 | Scientific testing and analysis services | 0.45 | 0.05 | |||
| 21730 | Seafood processing (other than on board vessels) | 1.57 | 0.09 | |||
| 84220 | Secondary education | 0.26 | 0.05 | |||
| 37020 | Sewerage and drainage services | 0.88 | 0.07 | |||
| 02120 | Shearing services | 3.75 | 0.15 | |||
| 01230 | Sheep and beef cattle farming | 2.29 | 0.11 | |||
| 01240 | Sheep farming | 2.29 | 0.11 | |||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.36 | 0.08 | |||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.83 | 0.09 | |||
| 13170 | Silver, lead, and zinc ore mining | 1.34 | 0.08 | |||
| 42100 | Site preparation services | 2.03 | 0.10 | |||
| 87290 | Social assistance services (not elsewhere classified) | 1.49 | 0.08 | |||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.61 | 0.06 | |||
| 24235 | Software publishing | 0.08 | 0.04 | |||
| 96350 | Solid waste collection services | 2.65 | 0.12 | |||
| 78520 | Specialised design services (not elsewhere classified) | 0.14 | 0.04 | |||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.88 | 0.07 | |||
| 86220 | Specialist medical services | 0.13 | 0.04 | |||
| 84240 | Specialist school education | 0.26 | 0.05 | |||
| 21840 | Spirit manufacturing | 0.61 | 0.06 | |||
| 52410 | Sport and camping equipment retailing | 0.34 | 0.05 | |||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 3.40 | 0.14 | |||
| 84500 | Sports and physical recreation instruction | 0.77 | 0.06 | |||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.77 | 0.06 | |||
| 93100 | Sports club or administration service—all sports (no participants) | 0.77 | 0.06 | |||
| 93189 | Sports club or participant—athletics, cycling, and swimming | 0.77 | 0.06 | |||
| 93191 | Sports club or participant—basketball | 0.77 | 0.06 | |||
| 93194 | Sports club or participant—cricket (including national governance bodies) | 3.40 | 0.14 | |||
| 93183 | Sports club or participant—football | 3.40 | 0.14 | |||
| 93195 | Sports club or participant—golf | 0.77 | 0.06 | |||
| 93198 | Sports club or participant—motor racing | 1.66 | 0.09 | |||
| 93197 | Sports club or participant—motorcycling | 7.03 | 0.25 | |||
| 93199 | Sports club or participant—netball | 1.66 | 0.09 | |||
| 93187 | Sports club or participant—racket sports (not elsewhere classified) | 0.77 | 0.06 | |||
| 93180 | Sports club or participant—rugby (including national governance bodies) | 7.03 | 0.25 | |||
| 93181 | Sports club or participant—rugby league | 7.03 | 0.25 | |||
| 93182 | Sports club or participant—snow sports (including ski field operators) (not elsewhere classified) | 1.66 | 0.09 | |||
| 93192 | Sports club or participant—water sports (not elsewhere classified) | 1.49 | 0.08 | |||
| 93175 | Sports club or participant (not elsewhere classified) | 1.66 | 0.09 | |||
| 93152 | Sports national governance bodies—football | 1.69 | 0.09 | |||
| 93151 | Sports national governance bodies—motorcycling | 2.70 | 0.12 | |||
| 93153 | Sports national governance bodies—rugby league | 3.00 | 0.13 | |||
| 27620 | Spring and wire product manufacturing | 1.03 | 0.07 | |||
| 52460 | Stationery goods retailing | 0.34 | 0.05 | |||
| 27130 | Steel pipe and tube manufacturing | 1.19 | 0.08 | |||
| 66210 | Stevedoring services | 3.27 | 0.14 | |||
| 01160 | Stone fruit growing | 1.17 | 0.07 | |||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.96 | 0.10 | |||
| 42240 | Structural steel erection services | 3.00 | 0.13 | |||
| 27410 | Structural steel fabricating | 1.96 | 0.10 | |||
| 21710 | Sugar manufacturing | 0.88 | 0.07 | |||
| 74120 | Superannuation funds | 0.08 | 0.04 | |||
| 51100 | Supermarket and grocery stores | 0.88 | 0.07 | |||
| 27640 | Surface coating and finishing | 1.68 | 0.09 | |||
| 78220 | Surveying and mapping services | 0.14 | 0.04 | |||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 1.09 | 0.07 | |||
| 22120 | Synthetic textile manufacturing | 0.96 | 0.07 | |||
| 51250 | Takeaway food services | 0.52 | 0.05 | |||
| 61231 | Taxi and other vehicle scheduling operations | 0.21 | 0.05 | |||
| 61230 | Taxi and road transport (not elsewhere classified) | 1.03 | 0.07 | |||
| 84320 | Technical and vocational education and training | 0.13 | 0.04 | |||
| 46160 | Telecommunication goods wholesaling | 0.22 | 0.05 | |||
| 71230 | Telecommunications services (not elsewhere classified) | 0.06 | 0.04 | |||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.79 | 0.06 | |||
| 22220 | Textile floor-covering manufacturing | 0.96 | 0.07 | |||
| 47210 | Textile product wholesaling | 0.32 | 0.05 | |||
| 42430 | Tiling and carpeting services | 2.34 | 0.11 | |||
| 23130 | Timber resawing and dressing | 2.43 | 0.11 | |||
| 45310 | Timber wholesaling | 1.94 | 0.10 | |||
| 52420 | Toy and game retailing | 0.43 | 0.05 | |||
| 47930 | Toy and sporting goods wholesaling | 0.22 | 0.05 | |||
| 29420 | Toy, sporting, and recreational product manufacturing | 1.51 | 0.08 | |||
| 47991 | Trading—commission-based or excluding storage and handling of goods | 0.22 | 0.05 | |||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.62 | 0.06 | |||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.62 | 0.06 | |||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 1.29 | 0.08 | |||
| 65090 | Transport (not elsewhere classified) | 1.19 | 0.08 | |||
| 66190 | Transport support services (not elsewhere classified) | 1.19 | 0.08 | |||
| 66410 | Travel agency and tour arrangement services | 0.21 | 0.05 | |||
| 01111 | Turf growing | 1.17 | 0.07 | |||
| 25510 | Tyre manufacturing | 0.79 | 0.06 | |||
| 53240 | Tyre retailing | 1.91 | 0.10 | |||
| 61220 | Urban bus transport | 1.03 | 0.07 | |||
| 41221 | Utility and communications network construction and maintenance services | 0.88 | 0.07 | |||
| 01130 | Vegetable growing | 1.17 | 0.07 | |||
| 23210 | Veneer and plywood manufacturing | 1.94 | 0.10 | |||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.47 | 0.05 | |||
| 86400 | Veterinary services | 0.45 | 0.05 | |||
| 95110 | Video and other electronic media rental and hiring | 0.34 | 0.05 | |||
| 67090 | Warehousing and storage services (not elsewhere classified) | 1.19 | 0.08 | |||
| 96380 | Waste collection services (not elsewhere classified) | 2.65 | 0.12 | |||
| 96370 | Waste remediation and materials recovery services | 2.65 | 0.12 | |||
| 96340 | Waste treatment and disposal services | 2.65 | 0.12 | |||
| 52550 | Watch and jewellery retailing | 0.34 | 0.05 | |||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.39 | 0.08 | |||
| 37010 | Water supply | 0.88 | 0.07 | |||
| 66290 | Water transport support services (not elsewhere classified) | 1.39 | 0.08 | |||
| 28511 | Whiteware appliance manufacturing | 0.44 | 0.05 | |||
| 47990 | Wholesaling (not elsewhere classified) | 0.71 | 0.06 | |||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.61 | 0.06 | |||
| 71200 | Wired telecommunications network operation | 0.06 | 0.04 | |||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.06 | 0.04 | |||
| 23120 | Wood chipping | 2.43 | 0.11 | |||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.94 | 0.10 | |||
| 29210 | Wooden furniture and upholstered seat manufacturing | 1.51 | 0.08 | |||
| 23230 | Wooden structural fittings and components manufacturing | 1.94 | 0.10 | |||
| 22110 | Wool scouring | 2.00 | 0.10 | |||
| 45111 | Wool wholesaling | 0.32 | 0.05 | |||
| 92310 | Zoological and botanic gardens operation | 1.18 | 0.07 |
Schedule 5 Classifications and levy rates for purchase of agreed level of weekly compensation for 2026/27 tax year
| Classification unit number | Classification unit | Levy rate per $100 of agreed level of weekly compensation ($) | Non-abatement part rate per $100 of agreed level of weekly compensation ($) | |||
|---|---|---|---|---|---|---|
| 57100 | Accommodation | 0.75 | 0.06 | |||
| 78420 | Accounting services | 0.04 | 0.04 | |||
| 25491 | Adhesive manufacturing | 0.58 | 0.06 | |||
| 78693 | Administrative services (not elsewhere classified) | 0.27 | 0.05 | |||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.48 | 0.06 | |||
| 78510 | Advertising services | 0.14 | 0.05 | |||
| 86130 | Aged care residential services | 1.29 | 0.08 | |||
| 46110 | Agricultural and construction machinery wholesaling | 0.87 | 0.07 | |||
| 28610 | Agricultural machinery and equipment manufacturing | 1.60 | 0.09 | |||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.66 | 0.06 | |||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 2.58 | 0.12 | |||
| 42330 | Air conditioning and heating services | 1.10 | 0.08 | |||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 1.18 | 0.08 | |||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 1.18 | 0.08 | |||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 1.18 | 0.08 | |||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.43 | 0.05 | |||
| 28240 | Aircraft manufacturing and repair services | 0.44 | 0.06 | |||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.43 | 0.05 | |||
| 86390 | Allied health services (not elsewhere classified) | 0.25 | 0.05 | |||
| 93410 | Alpine and white-water recreation activities | 3.31 | 0.14 | |||
| 27210 | Alumina production | 1.39 | 0.08 | |||
| 27310 | Aluminium rolling, drawing, and extruding | 1.34 | 0.08 | |||
| 27220 | Aluminium smelting | 1.39 | 0.08 | |||
| 86330 | Ambulance services | 1.29 | 0.08 | |||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 1.12 | 0.08 | |||
| 93300 | Amusement parks and centres operation | 0.75 | 0.06 | |||
| 52520 | Antique and used goods retailing | 0.90 | 0.07 | |||
| 01150 | Apple and pear growing | 1.14 | 0.08 | |||
| 84330 | Apprenticeship co-ordinators employing apprentices | 1.03 | 0.07 | |||
| 27420 | Architectural aluminium product manufacturing | 1.34 | 0.08 | |||
| 78210 | Architectural services | 0.13 | 0.05 | |||
| 84600 | Arts education | 0.48 | 0.06 | |||
| 53230 | Automotive body, paint, and interior repair and maintenance | 1.13 | 0.08 | |||
| 28130 | Automotive electrical components manufacturing | 0.44 | 0.06 | |||
| 53220 | Automotive electrical services | 1.13 | 0.08 | |||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 1.13 | 0.08 | |||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.09 | 0.04 | |||
| 75200 | Auxiliary insurance services | 0.09 | 0.04 | |||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.87 | 0.07 | |||
| 73210 | Banking | 0.09 | 0.04 | |||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.58 | 0.06 | |||
| 25350 | Basic inorganic chemical manufacturing | 0.29 | 0.05 | |||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.39 | 0.08 | |||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.39 | 0.08 | |||
| 25340 | Basic organic chemical manufacturing | 0.58 | 0.06 | |||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 1.08 | 0.07 | |||
| 01250 | Beef cattle farming | 2.25 | 0.11 | |||
| 01593 | Beekeeping | 2.01 | 0.10 | |||
| 21820 | Beer manufacturing | 0.60 | 0.06 | |||
| 01192 | Berry fruit growing | 1.14 | 0.08 | |||
| 21630 | Biscuit manufacturing (factory-based) | 1.16 | 0.08 | |||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.43 | 0.09 | |||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.64 | 0.09 | |||
| 47940 | Book and magazine wholesaling | 0.32 | 0.05 | |||
| 24230 | Book publishing | 0.06 | 0.04 | |||
| 21610 | Bread manufacturing (factory-based) | 1.25 | 0.08 | |||
| 42220 | Bricklaying services | 2.92 | 0.13 | |||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.65 | 0.06 | |||
| 42342 | Building installation services (not elsewhere classified) | 2.29 | 0.11 | |||
| 73220 | Building society operation | 0.09 | 0.04 | |||
| 96210 | Business and professional association services | 0.19 | 0.05 | |||
| 91230 | Cable and other subscription programming | 0.18 | 0.05 | |||
| 57300 | Cafes and restaurants | 0.52 | 0.06 | |||
| 21620 | Cake and pastry manufacturing (factory-based) | 1.16 | 0.08 | |||
| 78692 | Call centre operation | 0.19 | 0.05 | |||
| 53110 | Car retailing (including associated vehicle servicing) | 0.49 | 0.06 | |||
| 46210 | Car wholesaling | 0.32 | 0.05 | |||
| 42420 | Carpentry services | 2.29 | 0.11 | |||
| 93220 | Casino operation | 0.35 | 0.05 | |||
| 51270 | Catering services (including on-hired hospitality staff) | 0.52 | 0.06 | |||
| 26310 | Cement and lime manufacturing | 1.60 | 0.09 | |||
| 73100 | Central banking | 0.09 | 0.04 | |||
| 81110 | Central government administration (not elsewhere classified) | 0.09 | 0.04 | |||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.87 | 0.10 | |||
| 45120 | Cereal grain wholesaling | 1.03 | 0.07 | |||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 1.25 | 0.08 | |||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.87 | 0.07 | |||
| 87100 | Childcare services | 0.81 | 0.07 | |||
| 86360 | Chiropractic and osteopathic services | 0.25 | 0.05 | |||
| 21900 | Cigarette and tobacco product manufacturing | 0.26 | 0.05 | |||
| 01191 | Citrus fruit growing | 1.14 | 0.08 | |||
| 26210 | Clay brick manufacturing | 1.60 | 0.09 | |||
| 25450 | Cleaning-compound manufacturing | 0.47 | 0.06 | |||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.30 | 0.08 | |||
| 52620 | Clothing and footwear repair | 0.44 | 0.06 | |||
| 47220 | Clothing and footwear wholesaling | 0.32 | 0.05 | |||
| 22420 | Clothing manufacturing | 0.78 | 0.07 | |||
| 52210 | Clothing retailing | 0.30 | 0.05 | |||
| 57400 | Clubs (hospitality) | 0.75 | 0.06 | |||
| 11010 | Coal mining | 1.30 | 0.08 | |||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.36 | 0.08 | |||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.36 | 0.08 | |||
| 84230 | Combined primary and secondary education | 0.26 | 0.05 | |||
| 46220 | Commercial vehicle wholesaling | 0.87 | 0.07 | |||
| 28420 | Communications equipment manufacturing | 0.23 | 0.05 | |||
| 86340 | Community health centre operation | 0.25 | 0.05 | |||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.65 | 0.06 | |||
| 52341 | Computer and computer peripherals retailing | 0.32 | 0.05 | |||
| 46130 | Computer and computer peripherals wholesaling | 0.21 | 0.05 | |||
| 28410 | Computer and electronic office equipment manufacturing | 0.23 | 0.05 | |||
| 78340 | Computer systems design and related services | 0.03 | 0.04 | |||
| 26350 | Concrete product manufacturing | 1.60 | 0.09 | |||
| 42210 | Concreting services | 2.29 | 0.11 | |||
| 21720 | Confectionery manufacturing | 0.87 | 0.07 | |||
| 14190 | Construction material mining (not elsewhere classified) | 1.30 | 0.08 | |||
| 42595 | Construction services and property developers—all trades subcontracted | 0.52 | 0.06 | |||
| 42590 | Construction services (not elsewhere classified) | 2.29 | 0.11 | |||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.84 | 0.07 | |||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.39 | 0.08 | |||
| 78560 | Corporate head office management services | 0.16 | 0.05 | |||
| 96320 | Correctional and detention services | 2.92 | 0.13 | |||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.55 | 0.06 | |||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.47 | 0.06 | |||
| 71120 | Courier pick-up and delivery services | 1.69 | 0.09 | |||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.32 | 0.05 | |||
| 92420 | Creative artists, musicians, writers, and performers | 0.48 | 0.06 | |||
| 78691 | Credit reporting and debt collection services | 0.19 | 0.05 | |||
| 73230 | Credit union operation | 0.09 | 0.04 | |||
| 01690 | Crop growing (not elsewhere classified) | 1.14 | 0.08 | |||
| 21130 | Cured meat and smallgoods manufacturing | 1.53 | 0.09 | |||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.25 | 0.05 | |||
| 22210 | Cut and sewn textile product manufacturing | 0.78 | 0.07 | |||
| 01300 | Dairy cattle farming | 2.78 | 0.13 | |||
| 47130 | Dairy produce wholesaling | 1.30 | 0.08 | |||
| 78310 | Data processing and web-hosting services | 0.06 | 0.04 | |||
| 01530 | Deer farming | 2.01 | 0.10 | |||
| 82000 | Defence | 0.40 | 0.05 | |||
| 86230 | Dental services | 0.19 | 0.05 | |||
| 52100 | Department stores | 0.56 | 0.06 | |||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.09 | 0.04 | |||
| 95270 | Diet and weight-reduction centre operation | 0.65 | 0.06 | |||
| 24233 | Directory and mailing-list publishing | 0.06 | 0.04 | |||
| 78630 | Document preparation services | 0.19 | 0.05 | |||
| 93112 | Dog racing activities | 1.62 | 0.09 | |||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.44 | 0.06 | |||
| 52610 | Domestic appliance repair and maintenance | 1.13 | 0.08 | |||
| 84700 | Educational support services | 0.19 | 0.05 | |||
| 28520 | Electric cable and wire manufacturing | 0.44 | 0.06 | |||
| 28540 | Electric lighting equipment manufacturing | 0.44 | 0.06 | |||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.32 | 0.05 | |||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.21 | 0.05 | |||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.56 | 0.06 | |||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.44 | 0.06 | |||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.88 | 0.07 | |||
| 36130 | Electricity generation (not elsewhere classified) | 0.17 | 0.05 | |||
| 36101 | Electricity line-system operation | 0.87 | 0.07 | |||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.44 | 0.06 | |||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.44 | 0.06 | |||
| 78320 | Electronic information storage services | 0.06 | 0.04 | |||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.19 | 0.05 | |||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.17 | 0.05 | |||
| 78230 | Engineering design and engineering consulting services | 0.13 | 0.05 | |||
| 52350 | Entertainment media retailing | 0.32 | 0.05 | |||
| 25410 | Explosives manufacturing | 0.58 | 0.06 | |||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.64 | 0.09 | |||
| 25310 | Fertiliser manufacturing | 1.08 | 0.07 | |||
| 75110 | Financial asset broking services | 0.09 | 0.04 | |||
| 73400 | Financial asset investing | 0.09 | 0.04 | |||
| 42341 | Fire and security alarm installation services | 1.10 | 0.08 | |||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 2.35 | 0.11 | |||
| 52592 | Firewood, coal, and coke retailing | 1.88 | 0.10 | |||
| 47140 | Fish and seafood wholesaling | 1.30 | 0.08 | |||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 3.13 | 0.14 | |||
| 04190 | Fishing (not elsewhere classified) | 3.13 | 0.14 | |||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.96 | 0.07 | |||
| 52320 | Floor-covering retailing | 0.90 | 0.07 | |||
| 01120 | Floriculture production | 1.14 | 0.08 | |||
| 52540 | Flower retailing | 0.32 | 0.05 | |||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.96 | 0.07 | |||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.62 | 0.06 | |||
| 21790 | Food product manufacturing (not elsewhere classified) | 1.16 | 0.08 | |||
| 22500 | Footwear manufacturing | 0.78 | 0.07 | |||
| 52220 | Footwear retailing | 0.30 | 0.05 | |||
| 81300 | Foreign government representation | 0.09 | 0.04 | |||
| 03021 | Forest product and moss gathering and processing | 2.58 | 0.12 | |||
| 03010 | Forestry | 2.86 | 0.13 | |||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.86 | 0.13 | |||
| 36110 | Fossil fuel electricity generation | 0.17 | 0.05 | |||
| 91220 | Free-to-air television broadcasting | 0.18 | 0.05 | |||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 1.17 | 0.08 | |||
| 51210 | Fresh meat, fish, and poultry retailing | 0.87 | 0.07 | |||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 1.14 | 0.08 | |||
| 21300 | Fruit and vegetable processing | 1.60 | 0.09 | |||
| 51220 | Fruit and vegetable retailing | 0.87 | 0.07 | |||
| 47150 | Fruit and vegetable wholesaling | 1.03 | 0.07 | |||
| 95240 | Funeral, crematorium, and cemetery services | 0.65 | 0.06 | |||
| 47320 | Furniture and floor-coverings wholesaling | 0.66 | 0.06 | |||
| 29290 | Furniture manufacturing (not elsewhere classified) | 1.47 | 0.09 | |||
| 52310 | Furniture retailing | 0.90 | 0.07 | |||
| 93290 | Gambling activities (not elsewhere classified) | 0.35 | 0.05 | |||
| 52530 | Garden supplies retailing | 0.90 | 0.07 | |||
| 95250 | Gardening and turf management services | 2.29 | 0.11 | |||
| 36200 | Gas supply | 0.87 | 0.07 | |||
| 74220 | General insurance | 0.09 | 0.04 | |||
| 86210 | General practice medical services | 0.12 | 0.05 | |||
| 26100 | Glass and glass product manufacturing | 1.60 | 0.09 | |||
| 42450 | Glazing services | 2.29 | 0.11 | |||
| 13140 | Gold ore mining | 1.30 | 0.08 | |||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.96 | 0.07 | |||
| 01220 | Grain and sheep or grain and beef cattle farming | 2.25 | 0.11 | |||
| 01210 | Grain growing | 1.14 | 0.08 | |||
| 21510 | Grain mill product manufacturing | 1.53 | 0.09 | |||
| 67010 | Grain storage services | 1.17 | 0.08 | |||
| 01140 | Grape growing | 1.14 | 0.08 | |||
| 14110 | Gravel and sand quarrying | 1.30 | 0.08 | |||
| 47191 | Grocery wholesaling—multiple product ranges | 1.03 | 0.07 | |||
| 47190 | Grocery wholesaling (not elsewhere classified) | 1.03 | 0.07 | |||
| 95260 | Hairdressing and beauty services | 0.65 | 0.06 | |||
| 52330 | Hardware and building supplies retailing | 0.90 | 0.07 | |||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.62 | 0.06 | |||
| 93130 | Health and fitness centres and gymnasia operation | 0.75 | 0.06 | |||
| 86391 | Health care services (not elsewhere classified) | 0.25 | 0.05 | |||
| 74210 | Health insurance | 0.09 | 0.04 | |||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.13 | 0.08 | |||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.86 | 0.10 | |||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.12 | 0.05 | |||
| 42101 | Hire of construction machinery and cranes with operator | 2.29 | 0.11 | |||
| 77301 | Holder investor farms and livestock | 0.96 | 0.07 | |||
| 52329 | Home improvement goods trading—multiple product ranges | 1.26 | 0.08 | |||
| 93111 | Horse and dog racing administration and track operation | 0.75 | 0.06 | |||
| 01520 | Horse farming and horse agistment | 3.31 | 0.14 | |||
| 93113 | Horse racing activities—harness racing | 3.31 | 0.14 | |||
| 93115 | Horse racing activities—harness racing—drivers | 3.31 | 0.14 | |||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 6.87 | 0.25 | |||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 6.87 | 0.25 | |||
| 02195 | Horticultural contracting and labour supply services | 1.14 | 0.08 | |||
| 86110 | Hospitals (except psychiatric hospitals) | 0.73 | 0.06 | |||
| 41110 | House construction | 1.99 | 0.10 | |||
| 52331 | Houseware retailing | 0.56 | 0.06 | |||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.47 | 0.06 | |||
| 02200 | Hunting and trapping | 2.86 | 0.13 | |||
| 36120 | Hydroelectricity generation | 0.17 | 0.05 | |||
| 21220 | Ice cream manufacturing | 0.87 | 0.07 | |||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.32 | 0.05 | |||
| 25320 | Industrial gas manufacturing | 0.29 | 0.05 | |||
| 92110 | Information services (not elsewhere classified) | 0.06 | 0.04 | |||
| 63030 | Inland water transport (except passenger-only) | 1.36 | 0.08 | |||
| 51110 | In-store retail support services | 0.82 | 0.07 | |||
| 96290 | Interest group services (not elsewhere classified) | 0.19 | 0.05 | |||
| 24232 | Internet publishing and broadcasting | 0.06 | 0.04 | |||
| 71240 | Internet service providers and web-search portals | 0.06 | 0.04 | |||
| 61210 | Interurban and rural bus transport | 1.01 | 0.07 | |||
| 78640 | Investigation and security services | 1.38 | 0.08 | |||
| 27120 | Iron and steel casting | 1.17 | 0.08 | |||
| 27121 | Iron and steel forging | 1.17 | 0.08 | |||
| 13110 | Iron ore mining | 1.30 | 0.08 | |||
| 27110 | Iron smelting and steel manufacturing | 1.17 | 0.08 | |||
| 29410 | Jewellery and silverware manufacturing | 0.23 | 0.05 | |||
| 47920 | Jewellery and watch wholesaling | 0.21 | 0.05 | |||
| 81200 | Justice | 0.14 | 0.05 | |||
| 47390 | Kitchenware and diningware wholesaling | 0.66 | 0.06 | |||
| 01170 | Kiwifruit growing | 1.14 | 0.08 | |||
| 22390 | Knitted product manufacturing | 0.78 | 0.07 | |||
| 96220 | Labour association services | 0.19 | 0.05 | |||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.64 | 0.09 | |||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 1.09 | 0.08 | |||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.60 | 0.09 | |||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.19 | 0.05 | |||
| 41222 | Land development and subdivision | 1.99 | 0.10 | |||
| 42510 | Landscape construction services | 2.29 | 0.11 | |||
| 95210 | Laundry and dry-cleaning services | 1.17 | 0.08 | |||
| 22620 | Leather and leather substitute goods manufacturing | 0.78 | 0.07 | |||
| 22611 | Leather tanning, fellmongery, and fur dressing | 1.96 | 0.10 | |||
| 78410 | Legal services | 0.06 | 0.04 | |||
| 92100 | Libraries and archives | 0.18 | 0.05 | |||
| 74110 | Life insurance | 0.09 | 0.04 | |||
| 28650 | Lifting and material-handling equipment manufacturing | 0.96 | 0.07 | |||
| 04150 | Line fishing (including processing on board) | 3.13 | 0.14 | |||
| 47170 | Liquor and tobacco product wholesaling | 0.32 | 0.05 | |||
| 51230 | Liquor retailing | 0.87 | 0.07 | |||
| 01590 | Livestock farming (not elsewhere classified) | 2.01 | 0.10 | |||
| 81130 | Local government administration (not elsewhere classified) | 0.30 | 0.05 | |||
| 23110 | Log sawmilling | 2.38 | 0.11 | |||
| 03020 | Logging | 2.86 | 0.13 | |||
| 93210 | Lottery operation | 0.35 | 0.05 | |||
| 28640 | Machine tool and parts manufacturing | 0.96 | 0.07 | |||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.60 | 0.09 | |||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 1.13 | 0.08 | |||
| 24221 | Magazine and other periodical publishing | 0.06 | 0.04 | |||
| 78550 | Management services and related consulting services | 0.16 | 0.05 | |||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.90 | 0.07 | |||
| 29490 | Manufacturing (not elsewhere classified) | 1.47 | 0.09 | |||
| 52450 | Marine equipment retailing | 0.66 | 0.06 | |||
| 78530 | Market research and statistical services | 0.09 | 0.04 | |||
| 29230 | Mattress manufacturing | 0.78 | 0.07 | |||
| 21111 | Meat and food inspection services | 1.38 | 0.08 | |||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.30 | 0.08 | |||
| 21110 | Meat processing | 4.42 | 0.18 | |||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.23 | 0.05 | |||
| 45220 | Metal and mineral wholesaling | 1.34 | 0.08 | |||
| 27510 | Metal container manufacturing (not elsewhere classified) | 1.03 | 0.07 | |||
| 29220 | Metal furniture manufacturing | 0.96 | 0.07 | |||
| 13190 | Metal ore mining (not elsewhere classified) | 1.30 | 0.08 | |||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.32 | 0.08 | |||
| 86132 | Midwifery services | 0.73 | 0.06 | |||
| 21210 | Milk and cream processing | 0.87 | 0.07 | |||
| 15130 | Mineral exploration | 1.30 | 0.08 | |||
| 13150 | Mineral sand mining | 1.30 | 0.08 | |||
| 28620 | Mining and construction machinery manufacturing | 1.60 | 0.09 | |||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.30 | 0.08 | |||
| 15200 | Mining support services (not elsewhere classified) | 1.30 | 0.08 | |||
| 91120 | Motion picture and video distribution | 0.18 | 0.05 | |||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.48 | 0.06 | |||
| 91130 | Motion picture exhibition | 0.48 | 0.06 | |||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.86 | 0.10 | |||
| 28120 | Motor vehicle body and trailer manufacturing | 1.60 | 0.09 | |||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.86 | 0.10 | |||
| 28110 | Motor vehicle manufacturing | 1.25 | 0.08 | |||
| 46230 | Motor vehicle new-part wholesaling | 0.66 | 0.06 | |||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 1.25 | 0.08 | |||
| 53140 | Motor vehicle parts retailing | 0.66 | 0.06 | |||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | 0.66 | 0.06 | |||
| 92200 | Museum operation | 0.35 | 0.05 | |||
| 01692 | Mushroom growing | 1.14 | 0.08 | |||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.48 | 0.06 | |||
| 24234 | Music publishing | 0.06 | 0.04 | |||
| 25590 | Natural rubber product manufacturing | 0.78 | 0.07 | |||
| 22140 | Natural textile manufacturing | 0.95 | 0.07 | |||
| 92390 | Nature reserve and conservation park operation | 1.16 | 0.08 | |||
| 52430 | Newspaper and new and used book retailing | 0.32 | 0.05 | |||
| 24211 | Newspaper publishing | 0.06 | 0.04 | |||
| 73300 | Non-depository financing | 0.09 | 0.04 | |||
| 27330 | Non-ferrous metal casting and forging | 1.39 | 0.08 | |||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.21 | 0.05 | |||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.60 | 0.09 | |||
| 41130 | Non-residential building construction | 1.75 | 0.10 | |||
| 77120 | Non-residential property operators | 0.52 | 0.06 | |||
| 01110 | Nursery production | 1.14 | 0.08 | |||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.39 | 0.08 | |||
| 78540 | Office administrative services | 0.27 | 0.05 | |||
| 04210 | Offshore aquaculture | 2.58 | 0.12 | |||
| 21400 | Oil and fat manufacturing | 1.60 | 0.09 | |||
| 12000 | Oil and gas extraction | 0.29 | 0.05 | |||
| 01180 | Olive growing | 1.14 | 0.08 | |||
| 36102 | On-selling electricity and electricity market operation | 0.17 | 0.05 | |||
| 04220 | Onshore aquaculture | 2.58 | 0.12 | |||
| 86320 | Optometry and optical dispensing | 0.12 | 0.05 | |||
| 78670 | Packaging services | 0.87 | 0.07 | |||
| 25420 | Paint and coatings manufacturing | 0.58 | 0.06 | |||
| 42440 | Painting and decorating services | 2.17 | 0.11 | |||
| 23340 | Paper bag and sack manufacturing | 0.55 | 0.06 | |||
| 47950 | Paper product wholesaling | 0.32 | 0.05 | |||
| 24110 | Paper stationery manufacturing | 0.55 | 0.06 | |||
| 66110 | Parking services | 0.65 | 0.06 | |||
| 87292 | Parole or probationary services | 0.14 | 0.05 | |||
| 77410 | Passenger car and minibus rental and hiring | 0.96 | 0.07 | |||
| 86310 | Pathology and diagnostic imaging services | 0.25 | 0.05 | |||
| 92415 | Performing arts—ballet | 2.48 | 0.12 | |||
| 92410 | Performing arts operation (not elsewhere classified) | 0.48 | 0.06 | |||
| 92520 | Performing arts venue operation | 0.48 | 0.06 | |||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.32 | 0.05 | |||
| 95290 | Personal services (not elsewhere classified) | 0.65 | 0.06 | |||
| 78650 | Pest control services (except agricultural and forestry) | 1.30 | 0.08 | |||
| 25440 | Pesticide manufacturing | 0.47 | 0.06 | |||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 1.08 | 0.07 | |||
| 15110 | Petroleum and natural gas exploration | 1.30 | 0.08 | |||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.66 | 0.06 | |||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.32 | 0.05 | |||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.29 | 0.05 | |||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.32 | 0.05 | |||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.23 | 0.05 | |||
| 95220 | Photographic film processing | 0.23 | 0.05 | |||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.23 | 0.05 | |||
| 86350 | Physiotherapy services | 0.25 | 0.05 | |||
| 01510 | Pig farming | 2.01 | 0.10 | |||
| 65010 | Pipeline transport | 0.29 | 0.05 | |||
| 26320 | Plaster and gypsum product manufacturing | 1.60 | 0.09 | |||
| 42410 | Plastering and ceiling services | 2.29 | 0.11 | |||
| 45391 | Plumbing goods wholesaling | 0.66 | 0.06 | |||
| 42310 | Plumbing services | 1.75 | 0.10 | |||
| 96310 | Police services | 0.92 | 0.07 | |||
| 25630 | Polymer film and sheet packaging material manufacturing | 0.96 | 0.07 | |||
| 25650 | Polymer foam product manufacturing | 0.96 | 0.07 | |||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.96 | 0.07 | |||
| 66230 | Port and water transport terminal operations | 1.36 | 0.08 | |||
| 71110 | Postal services | 1.69 | 0.09 | |||
| 91111 | Post-production and digital visual effects services | 0.13 | 0.05 | |||
| 21795 | Potato crisps and corn crisps manufacturing | 0.60 | 0.06 | |||
| 01420 | Poultry farming (eggs) | 2.16 | 0.11 | |||
| 01410 | Poultry farming (meat) | 2.16 | 0.11 | |||
| 21120 | Poultry processing | 1.53 | 0.09 | |||
| 04120 | Prawn fishing | 3.13 | 0.14 | |||
| 29110 | Prefabricated metal building manufacturing | 1.64 | 0.09 | |||
| 29190 | Prefabricated wooden building manufacturing | 1.88 | 0.10 | |||
| 21740 | Prepared animal and bird feed manufacturing | 1.16 | 0.08 | |||
| 84100 | Preschool education | 0.81 | 0.07 | |||
| 84210 | Primary education | 0.26 | 0.05 | |||
| 24120 | Printing | 0.49 | 0.06 | |||
| 24130 | Printing support services | 0.49 | 0.06 | |||
| 97000 | Private households employing staff | 0.65 | 0.06 | |||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.23 | 0.05 | |||
| 46120 | Professional and scientific goods wholesaling | 0.21 | 0.05 | |||
| 95230 | Professional photographic services | 0.14 | 0.05 | |||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.45 | 0.06 | |||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.73 | 0.06 | |||
| 96360 | Public order and safety services (not elsewhere classified) | 0.30 | 0.05 | |||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | 0.06 | 0.04 | |||
| 57200 | Pubs, taverns, and bars | 0.75 | 0.06 | |||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.55 | 0.06 | |||
| 28660 | Pump and compressor manufacturing | 0.96 | 0.07 | |||
| 91210 | Radio broadcasting | 0.18 | 0.05 | |||
| 62000 | Rail freight transport | 1.01 | 0.07 | |||
| 62100 | Rail passenger transport | 1.01 | 0.07 | |||
| 28230 | Railway rolling stock manufacturing and repair services | 1.60 | 0.09 | |||
| 26330 | Ready-mixed concrete manufacturing | 1.87 | 0.10 | |||
| 77200 | Real estate services | 0.21 | 0.05 | |||
| 23220 | Reconstituted wood product manufacturing | 0.84 | 0.07 | |||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.30 | 0.05 | |||
| 96100 | Religious organisations and services | 0.19 | 0.05 | |||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.44 | 0.06 | |||
| 24300 | Reproduction of recorded media | 0.09 | 0.04 | |||
| 41120 | Residential building construction (not elsewhere classified) | 1.75 | 0.10 | |||
| 87220 | Residential care services (not elsewhere classified) | 1.29 | 0.08 | |||
| 77110 | Residential property operators | 0.52 | 0.06 | |||
| 87222 | Residential refuge operation | 0.25 | 0.05 | |||
| 71111 | Retail postal services | 0.32 | 0.05 | |||
| 52590 | Retailing (not elsewhere classified) | 0.56 | 0.06 | |||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.29 | 0.08 | |||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.29 | 0.08 | |||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.96 | 0.07 | |||
| 41210 | Road and bridge construction | 1.43 | 0.09 | |||
| 61100 | Road freight transport | 2.92 | 0.13 | |||
| 04110 | Rock lobster and crab fishing or potting | 3.13 | 0.14 | |||
| 42230 | Roofing services | 2.92 | 0.13 | |||
| 22230 | Rope, cordage, and twine manufacturing | 0.95 | 0.07 | |||
| 23391 | Sanitary paper product manufacturing | 0.84 | 0.07 | |||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.36 | 0.08 | |||
| 78100 | Scientific research services | 0.10 | 0.04 | |||
| 78290 | Scientific testing and analysis services | 0.45 | 0.06 | |||
| 21730 | Seafood processing (other than on board vessels) | 1.53 | 0.09 | |||
| 84220 | Secondary education | 0.26 | 0.05 | |||
| 37020 | Sewerage and drainage services | 0.87 | 0.07 | |||
| 02120 | Shearing services | 3.66 | 0.15 | |||
| 01230 | Sheep and beef cattle farming | 2.25 | 0.11 | |||
| 01240 | Sheep farming | 2.25 | 0.11 | |||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.32 | 0.08 | |||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.81 | 0.10 | |||
| 13170 | Silver, lead, and zinc ore mining | 1.30 | 0.08 | |||
| 42100 | Site preparation services | 1.99 | 0.10 | |||
| 87290 | Social assistance services (not elsewhere classified) | 1.64 | 0.09 | |||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.60 | 0.06 | |||
| 24235 | Software publishing | 0.06 | 0.04 | |||
| 96350 | Solid waste collection services | 2.60 | 0.12 | |||
| 78520 | Specialised design services (not elsewhere classified) | 0.13 | 0.05 | |||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.87 | 0.07 | |||
| 86220 | Specialist medical services | 0.12 | 0.05 | |||
| 84240 | Specialist school education | 0.26 | 0.05 | |||
| 21840 | Spirit manufacturing | 0.60 | 0.06 | |||
| 52410 | Sport and camping equipment retailing | 0.32 | 0.05 | |||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 3.31 | 0.14 | |||
| 84500 | Sports and physical recreation instruction | 0.75 | 0.06 | |||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.75 | 0.06 | |||
| 93100 | Sports club or administration service—all sports (no participants) | 0.75 | 0.06 | |||
| 93189 | Sports club or participant—athletics, cycling, and swimming | 0.75 | 0.06 | |||
| 93191 | Sports club or participant—basketball | 0.75 | 0.06 | |||
| 93194 | Sports club or participant—cricket (including national governance bodies) | 3.31 | 0.14 | |||
| 93183 | Sports club or participant—football | 3.31 | 0.14 | |||
| 93195 | Sports club or participant—golf | 0.75 | 0.06 | |||
| 93198 | Sports club or participant—motor racing | 1.62 | 0.09 | |||
| 93197 | Sports club or participant—motorcycling | 6.87 | 0.25 | |||
| 93199 | Sports club or participant—netball | 1.62 | 0.09 | |||
| 93187 | Sports club or participant—racket sports (not elsewhere classified) | 0.75 | 0.06 | |||
| 93180 | Sports club or participant—rugby (including national governance bodies) | 6.87 | 0.25 | |||
| 93181 | Sports club or participant—rugby league | 6.87 | 0.25 | |||
| 93182 | Sports club or participant—snow sports (including ski field operators) (not elsewhere classified) | 1.62 | 0.09 | |||
| 93192 | Sports club or participant—water sports (not elsewhere classified) | 1.62 | 0.09 | |||
| 93175 | Sports club or participant (not elsewhere classified) | 1.62 | 0.09 | |||
| 93152 | Sports national governance bodies—football | 2.52 | 0.12 | |||
| 93151 | Sports national governance bodies—motorcycling | 4.86 | 0.19 | |||
| 93153 | Sports national governance bodies—rugby league | 5.00 | 0.20 | |||
| 27620 | Spring and wire product manufacturing | 1.03 | 0.07 | |||
| 52460 | Stationery goods retailing | 0.32 | 0.05 | |||
| 27130 | Steel pipe and tube manufacturing | 1.17 | 0.08 | |||
| 66210 | Stevedoring services | 3.21 | 0.14 | |||
| 01160 | Stone fruit growing | 1.14 | 0.08 | |||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.92 | 0.10 | |||
| 42240 | Structural steel erection services | 2.92 | 0.13 | |||
| 27410 | Structural steel fabricating | 1.92 | 0.10 | |||
| 21710 | Sugar manufacturing | 0.87 | 0.07 | |||
| 74120 | Superannuation funds | 0.09 | 0.04 | |||
| 51100 | Supermarket and grocery stores | 0.87 | 0.07 | |||
| 27640 | Surface coating and finishing | 1.64 | 0.09 | |||
| 78220 | Surveying and mapping services | 0.13 | 0.05 | |||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 1.08 | 0.07 | |||
| 22120 | Synthetic textile manufacturing | 0.95 | 0.07 | |||
| 51250 | Takeaway food services | 0.52 | 0.06 | |||
| 61231 | Taxi and other vehicle scheduling operations | 0.19 | 0.05 | |||
| 61230 | Taxi and road transport (not elsewhere classified) | 1.01 | 0.07 | |||
| 84320 | Technical and vocational education and training | 0.12 | 0.05 | |||
| 46160 | Telecommunication goods wholesaling | 0.21 | 0.05 | |||
| 71230 | Telecommunications services (not elsewhere classified) | 0.06 | 0.04 | |||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.78 | 0.07 | |||
| 22220 | Textile floor-covering manufacturing | 0.95 | 0.07 | |||
| 47210 | Textile product wholesaling | 0.32 | 0.05 | |||
| 42430 | Tiling and carpeting services | 2.29 | 0.11 | |||
| 23130 | Timber resawing and dressing | 2.38 | 0.11 | |||
| 45310 | Timber wholesaling | 1.88 | 0.10 | |||
| 52420 | Toy and game retailing | 0.32 | 0.05 | |||
| 47930 | Toy and sporting goods wholesaling | 0.21 | 0.05 | |||
| 29420 | Toy, sporting, and recreational product manufacturing | 1.47 | 0.09 | |||
| 47991 | Trading—commission-based or excluding storage and handling of goods | 0.22 | 0.05 | |||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.66 | 0.06 | |||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.66 | 0.06 | |||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 1.25 | 0.08 | |||
| 65090 | Transport (not elsewhere classified) | 1.17 | 0.08 | |||
| 66190 | Transport support services (not elsewhere classified) | 1.17 | 0.08 | |||
| 66410 | Travel agency and tour arrangement services | 0.25 | 0.05 | |||
| 01111 | Turf growing | 1.14 | 0.08 | |||
| 25510 | Tyre manufacturing | 0.78 | 0.07 | |||
| 53240 | Tyre retailing | 1.86 | 0.10 | |||
| 61220 | Urban bus transport | 1.01 | 0.07 | |||
| 41221 | Utility and communications network construction and maintenance services | 0.87 | 0.07 | |||
| 01130 | Vegetable growing | 1.14 | 0.08 | |||
| 23210 | Veneer and plywood manufacturing | 1.88 | 0.10 | |||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.47 | 0.06 | |||
| 86400 | Veterinary services | 0.45 | 0.06 | |||
| 95110 | Video and other electronic media rental and hiring | 0.32 | 0.05 | |||
| 67090 | Warehousing and storage services (not elsewhere classified) | 1.17 | 0.08 | |||
| 96380 | Waste collection services (not elsewhere classified) | 2.60 | 0.12 | |||
| 96370 | Waste remediation and materials recovery services | 2.60 | 0.12 | |||
| 96340 | Waste treatment and disposal services | 2.60 | 0.12 | |||
| 52550 | Watch and jewellery retailing | 0.32 | 0.05 | |||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.36 | 0.08 | |||
| 37010 | Water supply | 0.87 | 0.07 | |||
| 66290 | Water transport support services (not elsewhere classified) | 1.36 | 0.08 | |||
| 28511 | Whiteware appliance manufacturing | 0.44 | 0.06 | |||
| 47990 | Wholesaling (not elsewhere classified) | 0.82 | 0.07 | |||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.60 | 0.06 | |||
| 71200 | Wired telecommunications network operation | 0.06 | 0.04 | |||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.06 | 0.04 | |||
| 23120 | Wood chipping | 2.38 | 0.11 | |||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.88 | 0.10 | |||
| 29210 | Wooden furniture and upholstered seat manufacturing | 1.47 | 0.09 | |||
| 23230 | Wooden structural fittings and components manufacturing | 1.88 | 0.10 | |||
| 22110 | Wool scouring | 1.96 | 0.10 | |||
| 45111 | Wool wholesaling | 0.32 | 0.05 | |||
| 92310 | Zoological and botanic gardens operation | 1.16 | 0.08 |
Schedule 6 Classifications and levy rates for purchase of agreed level of weekly compensation for 2027/28 tax year and any later tax year
| Classification unit number | Classification unit | Levy rate per $100 of agreed level of weekly compensation ($) | Non-abatement part rate per $100 of agreed level of weekly compensation ($) | |||
|---|---|---|---|---|---|---|
| 57100 | Accommodation | 0.77 | 0.07 | |||
| 78420 | Accounting services | 0.04 | 0.05 | |||
| 25491 | Adhesive manufacturing | 0.61 | 0.06 | |||
| 78693 | Administrative services (not elsewhere classified) | 0.29 | 0.05 | |||
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.51 | 0.06 | |||
| 78510 | Advertising services | 0.16 | 0.05 | |||
| 86130 | Aged care residential services | 1.35 | 0.09 | |||
| 46110 | Agricultural and construction machinery wholesaling | 0.91 | 0.07 | |||
| 28610 | Agricultural machinery and equipment manufacturing | 1.65 | 0.09 | |||
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.69 | 0.06 | |||
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 2.69 | 0.13 | |||
| 42330 | Air conditioning and heating services | 1.14 | 0.08 | |||
| 64050 | Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 | 1.23 | 0.08 | |||
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 1.23 | 0.08 | |||
| 02130 | Air operations under Civil Aviation Rules Part 137 | 1.23 | 0.08 | |||
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.44 | 0.06 | |||
| 28240 | Aircraft manufacturing and repair services | 0.45 | 0.06 | |||
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.44 | 0.06 | |||
| 86390 | Allied health services (not elsewhere classified) | 0.26 | 0.05 | |||
| 93410 | Alpine and white-water recreation activities | 3.47 | 0.15 | |||
| 27210 | Alumina production | 1.45 | 0.09 | |||
| 27310 | Aluminium rolling, drawing, and extruding | 1.39 | 0.09 | |||
| 27220 | Aluminium smelting | 1.45 | 0.09 | |||
| 86330 | Ambulance services | 1.35 | 0.09 | |||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 1.19 | 0.08 | |||
| 93300 | Amusement parks and centres operation | 0.78 | 0.07 | |||
| 52520 | Antique and used goods retailing | 0.95 | 0.07 | |||
| 01150 | Apple and pear growing | 1.18 | 0.08 | |||
| 84330 | Apprenticeship co-ordinators employing apprentices | 1.08 | 0.08 | |||
| 27420 | Architectural aluminium product manufacturing | 1.39 | 0.09 | |||
| 78210 | Architectural services | 0.14 | 0.05 | |||
| 84600 | Arts education | 0.51 | 0.06 | |||
| 53230 | Automotive body, paint, and interior repair and maintenance | 1.17 | 0.08 | |||
| 28130 | Automotive electrical components manufacturing | 0.45 | 0.06 | |||
| 53220 | Automotive electrical services | 1.17 | 0.08 | |||
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 1.17 | 0.08 | |||
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.09 | 0.05 | |||
| 75200 | Auxiliary insurance services | 0.09 | 0.05 | |||
| 21640 | Bakery product manufacturing (non-factory-based) | 0.91 | 0.07 | |||
| 73210 | Banking | 0.09 | 0.05 | |||
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.61 | 0.06 | |||
| 25350 | Basic inorganic chemical manufacturing | 0.29 | 0.05 | |||
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 1.45 | 0.09 | |||
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 1.45 | 0.09 | |||
| 25340 | Basic organic chemical manufacturing | 0.61 | 0.06 | |||
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 1.13 | 0.08 | |||
| 01250 | Beef cattle farming | 2.34 | 0.12 | |||
| 01593 | Beekeeping | 2.10 | 0.11 | |||
| 21820 | Beer manufacturing | 0.62 | 0.06 | |||
| 01192 | Berry fruit growing | 1.18 | 0.08 | |||
| 21630 | Biscuit manufacturing (factory-based) | 1.19 | 0.08 | |||
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.49 | 0.09 | |||
| 27692 | Boiler, tank, and other heavy-gauge metal container manufacturing | 1.71 | 0.10 | |||
| 47940 | Book and magazine wholesaling | 0.34 | 0.05 | |||
| 24230 | Book publishing | 0.04 | 0.05 | |||
| 21610 | Bread manufacturing (factory-based) | 1.30 | 0.08 | |||
| 42220 | Bricklaying services | 3.08 | 0.14 | |||
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.68 | 0.06 | |||
| 42342 | Building installation services (not elsewhere classified) | 2.39 | 0.12 | |||
| 73220 | Building society operation | 0.09 | 0.05 | |||
| 96210 | Business and professional association services | 0.21 | 0.05 | |||
| 91230 | Cable and other subscription programming | 0.19 | 0.05 | |||
| 57300 | Cafes and restaurants | 0.53 | 0.06 | |||
| 21620 | Cake and pastry manufacturing (factory-based) | 1.19 | 0.08 | |||
| 78692 | Call centre operation | 0.21 | 0.05 | |||
| 53110 | Car retailing (including associated vehicle servicing) | 0.52 | 0.06 | |||
| 46210 | Car wholesaling | 0.34 | 0.05 | |||
| 42420 | Carpentry services | 2.39 | 0.12 | |||
| 93220 | Casino operation | 0.36 | 0.05 | |||
| 51270 | Catering services (including on-hired hospitality staff) | 0.53 | 0.06 | |||
| 26310 | Cement and lime manufacturing | 1.66 | 0.09 | |||
| 73100 | Central banking | 0.09 | 0.05 | |||
| 81110 | Central government administration (not elsewhere classified) | 0.09 | 0.05 | |||
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 1.96 | 0.10 | |||
| 45120 | Cereal grain wholesaling | 1.06 | 0.08 | |||
| 21520 | Cereal, pasta, and baking-mix manufacturing | 1.30 | 0.08 | |||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.91 | 0.07 | |||
| 87100 | Childcare services | 0.84 | 0.07 | |||
| 86360 | Chiropractic and osteopathic services | 0.26 | 0.05 | |||
| 21900 | Cigarette and tobacco product manufacturing | 0.25 | 0.05 | |||
| 01191 | Citrus fruit growing | 1.18 | 0.08 | |||
| 26210 | Clay brick manufacturing | 1.66 | 0.09 | |||
| 25450 | Cleaning-compound manufacturing | 0.48 | 0.06 | |||
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 1.36 | 0.09 | |||
| 52620 | Clothing and footwear repair | 0.49 | 0.06 | |||
| 47220 | Clothing and footwear wholesaling | 0.34 | 0.05 | |||
| 22420 | Clothing manufacturing | 0.81 | 0.07 | |||
| 52210 | Clothing retailing | 0.31 | 0.05 | |||
| 57400 | Clubs (hospitality) | 0.77 | 0.07 | |||
| 11010 | Coal mining | 1.36 | 0.09 | |||
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 1.42 | 0.09 | |||
| 63010 | Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) | 1.42 | 0.09 | |||
| 84230 | Combined primary and secondary education | 0.27 | 0.05 | |||
| 46220 | Commercial vehicle wholesaling | 0.91 | 0.07 | |||
| 28420 | Communications equipment manufacturing | 0.25 | 0.05 | |||
| 86340 | Community health centre operation | 0.26 | 0.05 | |||
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.68 | 0.06 | |||
| 52341 | Computer and computer peripherals retailing | 0.34 | 0.05 | |||
| 46130 | Computer and computer peripherals wholesaling | 0.22 | 0.05 | |||
| 28410 | Computer and electronic office equipment manufacturing | 0.25 | 0.05 | |||
| 78340 | Computer systems design and related services | 0.04 | 0.05 | |||
| 26350 | Concrete product manufacturing | 1.66 | 0.09 | |||
| 42210 | Concreting services | 2.39 | 0.12 | |||
| 21720 | Confectionery manufacturing | 0.91 | 0.07 | |||
| 14190 | Construction material mining (not elsewhere classified) | 1.36 | 0.09 | |||
| 42595 | Construction services and property developers—all trades subcontracted | 0.53 | 0.06 | |||
| 42590 | Construction services (not elsewhere classified) | 2.39 | 0.12 | |||
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.88 | 0.07 | |||
| 27230 | Copper, silver, lead, and zinc smelting and refining | 1.45 | 0.09 | |||
| 78560 | Corporate head office management services | 0.17 | 0.05 | |||
| 96320 | Correctional and detention services | 3.07 | 0.14 | |||
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.57 | 0.06 | |||
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.48 | 0.06 | |||
| 71120 | Courier pick-up and delivery services | 1.77 | 0.10 | |||
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.34 | 0.05 | |||
| 92420 | Creative artists, musicians, writers, and performers | 0.51 | 0.06 | |||
| 78691 | Credit reporting and debt collection services | 0.21 | 0.05 | |||
| 73230 | Credit union operation | 0.09 | 0.05 | |||
| 01690 | Crop growing (not elsewhere classified) | 1.18 | 0.08 | |||
| 21130 | Cured meat and smallgoods manufacturing | 1.60 | 0.09 | |||
| 66440 | Customs and shipping agents and freight-forwarding services (no handling of goods) | 0.26 | 0.05 | |||
| 22210 | Cut and sewn textile product manufacturing | 0.81 | 0.07 | |||
| 01300 | Dairy cattle farming | 2.90 | 0.13 | |||
| 47130 | Dairy produce wholesaling | 1.36 | 0.09 | |||
| 78310 | Data processing and web-hosting services | 0.06 | 0.05 | |||
| 01530 | Deer farming | 2.10 | 0.11 | |||
| 82000 | Defence | 0.42 | 0.06 | |||
| 86230 | Dental services | 0.21 | 0.05 | |||
| 52100 | Department stores | 0.58 | 0.06 | |||
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.09 | 0.05 | |||
| 95270 | Diet and weight-reduction centre operation | 0.68 | 0.06 | |||
| 24233 | Directory and mailing-list publishing | 0.04 | 0.05 | |||
| 78630 | Document preparation services | 0.21 | 0.05 | |||
| 93112 | Dog racing activities | 1.69 | 0.10 | |||
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.45 | 0.06 | |||
| 52610 | Domestic appliance repair and maintenance | 1.17 | 0.08 | |||
| 84700 | Educational support services | 0.21 | 0.05 | |||
| 28520 | Electric cable and wire manufacturing | 0.45 | 0.06 | |||
| 28540 | Electric lighting equipment manufacturing | 0.45 | 0.06 | |||
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.34 | 0.05 | |||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.22 | 0.05 | |||
| 52340 | Electrical, electronic, and gas appliance retailing | 0.58 | 0.06 | |||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.45 | 0.06 | |||
| 42320 | Electrical services (including telecommunication services within buildings) | 0.92 | 0.07 | |||
| 36130 | Electricity generation (not elsewhere classified) | 0.18 | 0.05 | |||
| 36101 | Electricity line-system operation | 0.92 | 0.07 | |||
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.45 | 0.06 | |||
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.49 | 0.06 | |||
| 78320 | Electronic information storage services | 0.06 | 0.05 | |||
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.21 | 0.05 | |||
| 36103 | Energy and services utilities operation (excluding construction, maintenance, and plant operation) | 0.18 | 0.05 | |||
| 78230 | Engineering design and engineering consulting services | 0.14 | 0.05 | |||
| 52350 | Entertainment media retailing | 0.34 | 0.05 | |||
| 25410 | Explosives manufacturing | 0.61 | 0.06 | |||
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 1.71 | 0.10 | |||
| 25310 | Fertiliser manufacturing | 1.13 | 0.08 | |||
| 75110 | Financial asset broking services | 0.09 | 0.05 | |||
| 73400 | Financial asset investing | 0.09 | 0.05 | |||
| 42341 | Fire and security alarm installation services | 1.14 | 0.08 | |||
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 2.45 | 0.12 | |||
| 52592 | Firewood, coal, and coke retailing | 1.97 | 0.10 | |||
| 47140 | Fish and seafood wholesaling | 1.36 | 0.09 | |||
| 04130 | Fish trawling, seining, and netting (including processing on board) | 3.29 | 0.14 | |||
| 04190 | Fishing (not elsewhere classified) | 3.29 | 0.14 | |||
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.99 | 0.07 | |||
| 52320 | Floor-covering retailing | 0.95 | 0.07 | |||
| 01120 | Floriculture production | 1.18 | 0.08 | |||
| 52540 | Flower retailing | 0.34 | 0.05 | |||
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.99 | 0.07 | |||
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.65 | 0.06 | |||
| 21790 | Food product manufacturing (not elsewhere classified) | 1.19 | 0.08 | |||
| 22500 | Footwear manufacturing | 0.81 | 0.07 | |||
| 52220 | Footwear retailing | 0.31 | 0.05 | |||
| 81300 | Foreign government representation | 0.09 | 0.05 | |||
| 03021 | Forest product and moss gathering and processing | 2.69 | 0.13 | |||
| 03010 | Forestry | 2.97 | 0.13 | |||
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.97 | 0.13 | |||
| 36110 | Fossil fuel electricity generation | 0.18 | 0.05 | |||
| 91220 | Free-to-air television broadcasting | 0.19 | 0.05 | |||
| 66420 | Freight-forwarding services and customs and shipping agents (including handling of goods) | 1.21 | 0.08 | |||
| 51210 | Fresh meat, fish, and poultry retailing | 0.91 | 0.07 | |||
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 1.18 | 0.08 | |||
| 21300 | Fruit and vegetable processing | 1.65 | 0.09 | |||
| 51220 | Fruit and vegetable retailing | 0.91 | 0.07 | |||
| 47150 | Fruit and vegetable wholesaling | 1.06 | 0.08 | |||
| 95240 | Funeral, crematorium, and cemetery services | 0.68 | 0.06 | |||
| 47320 | Furniture and floor-coverings wholesaling | 0.69 | 0.06 | |||
| 29290 | Furniture manufacturing (not elsewhere classified) | 1.53 | 0.09 | |||
| 52310 | Furniture retailing | 0.95 | 0.07 | |||
| 93290 | Gambling activities (not elsewhere classified) | 0.36 | 0.05 | |||
| 52530 | Garden supplies retailing | 0.95 | 0.07 | |||
| 95250 | Gardening and turf management services | 2.39 | 0.12 | |||
| 36200 | Gas supply | 0.92 | 0.07 | |||
| 74220 | General insurance | 0.09 | 0.05 | |||
| 86210 | General practice medical services | 0.13 | 0.05 | |||
| 26100 | Glass and glass product manufacturing | 1.66 | 0.09 | |||
| 42450 | Glazing services | 2.39 | 0.12 | |||
| 13140 | Gold ore mining | 1.36 | 0.09 | |||
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 1.00 | 0.07 | |||
| 01220 | Grain and sheep or grain and beef cattle farming | 2.34 | 0.12 | |||
| 01210 | Grain growing | 1.18 | 0.08 | |||
| 21510 | Grain mill product manufacturing | 1.60 | 0.09 | |||
| 67010 | Grain storage services | 1.21 | 0.08 | |||
| 01140 | Grape growing | 1.18 | 0.08 | |||
| 14110 | Gravel and sand quarrying | 1.36 | 0.09 | |||
| 47191 | Grocery wholesaling—multiple product ranges | 1.06 | 0.08 | |||
| 47190 | Grocery wholesaling (not elsewhere classified) | 1.06 | 0.08 | |||
| 95260 | Hairdressing and beauty services | 0.68 | 0.06 | |||
| 52330 | Hardware and building supplies retailing | 0.95 | 0.07 | |||
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.65 | 0.06 | |||
| 93130 | Health and fitness centres and gymnasia operation | 0.78 | 0.07 | |||
| 86391 | Health care services (not elsewhere classified) | 0.26 | 0.05 | |||
| 74210 | Health insurance | 0.09 | 0.05 | |||
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 1.17 | 0.08 | |||
| 77430 | Heavy machinery and scaffolding rental and hiring | 1.95 | 0.10 | |||
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.13 | 0.05 | |||
| 42101 | Hire of construction machinery and cranes with operator | 2.39 | 0.12 | |||
| 77301 | Holder investor farms and livestock | 1.00 | 0.07 | |||
| 52329 | Home improvement goods trading—multiple product ranges | 1.31 | 0.08 | |||
| 93111 | Horse and dog racing administration and track operation | 0.78 | 0.07 | |||
| 01520 | Horse farming and horse agistment | 3.47 | 0.15 | |||
| 93113 | Horse racing activities—harness racing | 3.47 | 0.15 | |||
| 93115 | Horse racing activities—harness racing—drivers | 3.47 | 0.15 | |||
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 7.17 | 0.26 | |||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 7.17 | 0.26 | |||
| 02195 | Horticultural contracting and labour supply services | 1.18 | 0.08 | |||
| 86110 | Hospitals (except psychiatric hospitals) | 0.75 | 0.07 | |||
| 41110 | House construction | 2.07 | 0.11 | |||
| 52331 | Houseware retailing | 0.58 | 0.06 | |||
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.48 | 0.06 | |||
| 02200 | Hunting and trapping | 2.97 | 0.13 | |||
| 36120 | Hydroelectricity generation | 0.18 | 0.05 | |||
| 21220 | Ice cream manufacturing | 0.91 | 0.07 | |||
| 45230 | Industrial and agricultural chemical product wholesaling | 0.34 | 0.05 | |||
| 25320 | Industrial gas manufacturing | 0.29 | 0.05 | |||
| 92110 | Information services (not elsewhere classified) | 0.06 | 0.05 | |||
| 63030 | Inland water transport (except passenger-only) | 1.42 | 0.09 | |||
| 51110 | In-store retail support services | 0.86 | 0.07 | |||
| 96290 | Interest group services (not elsewhere classified) | 0.21 | 0.05 | |||
| 24232 | Internet publishing and broadcasting | 0.04 | 0.05 | |||
| 71240 | Internet service providers and web-search portals | 0.06 | 0.05 | |||
| 61210 | Interurban and rural bus transport | 1.05 | 0.08 | |||
| 78640 | Investigation and security services | 1.43 | 0.09 | |||
| 27120 | Iron and steel casting | 1.21 | 0.08 | |||
| 27121 | Iron and steel forging | 1.21 | 0.08 | |||
| 13110 | Iron ore mining | 1.36 | 0.09 | |||
| 27110 | Iron smelting and steel manufacturing | 1.21 | 0.08 | |||
| 29410 | Jewellery and silverware manufacturing | 0.25 | 0.05 | |||
| 47920 | Jewellery and watch wholesaling | 0.22 | 0.05 | |||
| 81200 | Justice | 0.14 | 0.05 | |||
| 47390 | Kitchenware and diningware wholesaling | 0.69 | 0.06 | |||
| 01170 | Kiwifruit growing | 1.18 | 0.08 | |||
| 22390 | Knitted product manufacturing | 0.81 | 0.07 | |||
| 96220 | Labour association services | 0.21 | 0.05 | |||
| 86131 | Labour supply services (nursing, medical, and dental) | 1.71 | 0.10 | |||
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 1.13 | 0.08 | |||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | 1.65 | 0.09 | |||
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.21 | 0.05 | |||
| 41222 | Land development and subdivision | 2.07 | 0.11 | |||
| 42510 | Landscape construction services | 2.39 | 0.12 | |||
| 95210 | Laundry and dry-cleaning services | 1.21 | 0.08 | |||
| 22620 | Leather and leather substitute goods manufacturing | 0.81 | 0.07 | |||
| 22611 | Leather tanning, fellmongery, and fur dressing | 2.04 | 0.11 | |||
| 78410 | Legal services | 0.06 | 0.05 | |||
| 92100 | Libraries and archives | 0.19 | 0.05 | |||
| 74110 | Life insurance | 0.09 | 0.05 | |||
| 28650 | Lifting and material-handling equipment manufacturing | 0.99 | 0.07 | |||
| 04150 | Line fishing (including processing on board) | 3.29 | 0.14 | |||
| 47170 | Liquor and tobacco product wholesaling | 0.34 | 0.05 | |||
| 51230 | Liquor retailing | 0.91 | 0.07 | |||
| 01590 | Livestock farming (not elsewhere classified) | 2.10 | 0.11 | |||
| 81130 | Local government administration (not elsewhere classified) | 0.32 | 0.05 | |||
| 23110 | Log sawmilling | 2.48 | 0.12 | |||
| 03020 | Logging | 2.97 | 0.13 | |||
| 93210 | Lottery operation | 0.36 | 0.05 | |||
| 28640 | Machine tool and parts manufacturing | 0.99 | 0.07 | |||
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 1.65 | 0.09 | |||
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 1.17 | 0.08 | |||
| 24221 | Magazine and other periodical publishing | 0.04 | 0.05 | |||
| 78550 | Management services and related consulting services | 0.17 | 0.05 | |||
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.95 | 0.07 | |||
| 29490 | Manufacturing (not elsewhere classified) | 1.53 | 0.09 | |||
| 52450 | Marine equipment retailing | 0.69 | 0.06 | |||
| 78530 | Market research and statistical services | 0.09 | 0.05 | |||
| 29230 | Mattress manufacturing | 0.81 | 0.07 | |||
| 21111 | Meat and food inspection services | 1.43 | 0.09 | |||
| 47110 | Meat, poultry, and smallgoods wholesaling | 1.36 | 0.09 | |||
| 21110 | Meat processing | 4.61 | 0.18 | |||
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.25 | 0.05 | |||
| 45220 | Metal and mineral wholesaling | 1.39 | 0.09 | |||
| 27510 | Metal container manufacturing (not elsewhere classified) | 1.08 | 0.08 | |||
| 29220 | Metal furniture manufacturing | 0.99 | 0.07 | |||
| 13190 | Metal ore mining (not elsewhere classified) | 1.36 | 0.09 | |||
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 1.39 | 0.09 | |||
| 86132 | Midwifery services | 0.75 | 0.07 | |||
| 21210 | Milk and cream processing | 0.91 | 0.07 | |||
| 15130 | Mineral exploration | 1.36 | 0.09 | |||
| 13150 | Mineral sand mining | 1.36 | 0.09 | |||
| 28620 | Mining and construction machinery manufacturing | 1.65 | 0.09 | |||
| 14200 | Mining and quarrying (not elsewhere classified) | 1.36 | 0.09 | |||
| 15200 | Mining support services (not elsewhere classified) | 1.36 | 0.09 | |||
| 91120 | Motion picture and video distribution | 0.19 | 0.05 | |||
| 91110 | Motion picture and video production and other motion picture and video activities (not elsewhere classified) | 0.51 | 0.06 | |||
| 91130 | Motion picture exhibition | 0.51 | 0.06 | |||
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 1.95 | 0.10 | |||
| 28120 | Motor vehicle body and trailer manufacturing | 1.65 | 0.09 | |||
| 46240 | Motor vehicle dismantling and used-part wholesaling | 1.95 | 0.10 | |||
| 28110 | Motor vehicle manufacturing | 1.31 | 0.08 | |||
| 46230 | Motor vehicle new-part wholesaling | 0.69 | 0.06 | |||
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 1.31 | 0.08 | |||
| 53140 | Motor vehicle parts retailing | 0.69 | 0.06 | |||
| 53120 | Motorcycle retailing (including associated vehicle servicing) | 0.69 | 0.06 | |||
| 92200 | Museum operation | 0.36 | 0.05 | |||
| 01692 | Mushroom growing | 1.18 | 0.08 | |||
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.51 | 0.06 | |||
| 24234 | Music publishing | 0.04 | 0.05 | |||
| 25590 | Natural rubber product manufacturing | 0.81 | 0.07 | |||
| 22140 | Natural textile manufacturing | 0.99 | 0.07 | |||
| 92390 | Nature reserve and conservation park operation | 1.19 | 0.08 | |||
| 52430 | Newspaper and new and used book retailing | 0.34 | 0.05 | |||
| 24211 | Newspaper publishing | 0.04 | 0.05 | |||
| 73300 | Non-depository financing | 0.09 | 0.05 | |||
| 27330 | Non-ferrous metal casting and forging | 1.45 | 0.09 | |||
| 77300 | Non-financial assets leasing and investment (including franchisors) | 0.22 | 0.05 | |||
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 1.66 | 0.09 | |||
| 41130 | Non-residential building construction | 1.82 | 0.10 | |||
| 77120 | Non-residential property operators | 0.53 | 0.06 | |||
| 01110 | Nursery production | 1.18 | 0.08 | |||
| 27630 | Nut, bolt, screw, and rivet manufacturing | 1.45 | 0.09 | |||
| 78540 | Office administrative services | 0.29 | 0.05 | |||
| 04210 | Offshore aquaculture | 2.69 | 0.13 | |||
| 21400 | Oil and fat manufacturing | 1.65 | 0.09 | |||
| 12000 | Oil and gas extraction | 0.29 | 0.05 | |||
| 01180 | Olive growing | 1.18 | 0.08 | |||
| 36102 | On-selling electricity and electricity market operation | 0.18 | 0.05 | |||
| 04220 | Onshore aquaculture | 2.69 | 0.13 | |||
| 86320 | Optometry and optical dispensing | 0.13 | 0.05 | |||
| 78670 | Packaging services | 0.91 | 0.07 | |||
| 25420 | Paint and coatings manufacturing | 0.61 | 0.06 | |||
| 42440 | Painting and decorating services | 2.26 | 0.11 | |||
| 23340 | Paper bag and sack manufacturing | 0.57 | 0.06 | |||
| 47950 | Paper product wholesaling | 0.34 | 0.05 | |||
| 24110 | Paper stationery manufacturing | 0.57 | 0.06 | |||
| 66110 | Parking services | 0.68 | 0.06 | |||
| 87292 | Parole or probationary services | 0.14 | 0.05 | |||
| 77410 | Passenger car and minibus rental and hiring | 1.00 | 0.07 | |||
| 86310 | Pathology and diagnostic imaging services | 0.26 | 0.05 | |||
| 92415 | Performing arts—ballet | 3.47 | 0.15 | |||
| 92410 | Performing arts operation (not elsewhere classified) | 0.51 | 0.06 | |||
| 92520 | Performing arts venue operation | 0.51 | 0.06 | |||
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.34 | 0.05 | |||
| 95290 | Personal services (not elsewhere classified) | 0.68 | 0.06 | |||
| 78650 | Pest control services (except agricultural and forestry) | 1.36 | 0.09 | |||
| 25440 | Pesticide manufacturing | 0.48 | 0.06 | |||
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 1.13 | 0.08 | |||
| 15110 | Petroleum and natural gas exploration | 1.36 | 0.09 | |||
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.69 | 0.06 | |||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.34 | 0.05 | |||
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.29 | 0.05 | |||
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.34 | 0.05 | |||
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.23 | 0.05 | |||
| 95220 | Photographic film processing | 0.23 | 0.05 | |||
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.25 | 0.05 | |||
| 86350 | Physiotherapy services | 0.26 | 0.05 | |||
| 01510 | Pig farming | 2.10 | 0.11 | |||
| 65010 | Pipeline transport | 0.29 | 0.05 | |||
| 26320 | Plaster and gypsum product manufacturing | 1.66 | 0.09 | |||
| 42410 | Plastering and ceiling services | 2.39 | 0.12 | |||
| 45391 | Plumbing goods wholesaling | 0.69 | 0.06 | |||
| 42310 | Plumbing services | 1.82 | 0.10 | |||
| 96310 | Police services | 0.96 | 0.07 | |||
| 25630 | Polymer film and sheet packaging material manufacturing | 1.00 | 0.07 | |||
| 25650 | Polymer foam product manufacturing | 1.00 | 0.07 | |||
| 25661 | Polymer product manufacturing (not elsewhere classified) | 1.00 | 0.07 | |||
| 66230 | Port and water transport terminal operations | 1.42 | 0.09 | |||
| 71110 | Postal services | 1.77 | 0.10 | |||
| 91111 | Post-production and digital visual effects services | 0.14 | 0.05 | |||
| 21795 | Potato crisps and corn crisps manufacturing | 0.62 | 0.06 | |||
| 01420 | Poultry farming (eggs) | 2.25 | 0.11 | |||
| 01410 | Poultry farming (meat) | 2.25 | 0.11 | |||
| 21120 | Poultry processing | 1.60 | 0.09 | |||
| 04120 | Prawn fishing | 3.29 | 0.14 | |||
| 29110 | Prefabricated metal building manufacturing | 1.71 | 0.10 | |||
| 29190 | Prefabricated wooden building manufacturing | 1.97 | 0.10 | |||
| 21740 | Prepared animal and bird feed manufacturing | 1.19 | 0.08 | |||
| 84100 | Preschool education | 0.84 | 0.07 | |||
| 84210 | Primary education | 0.27 | 0.05 | |||
| 24120 | Printing | 0.52 | 0.06 | |||
| 24130 | Printing support services | 0.52 | 0.06 | |||
| 97000 | Private households employing staff | 0.68 | 0.06 | |||
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.25 | 0.05 | |||
| 46120 | Professional and scientific goods wholesaling | 0.22 | 0.05 | |||
| 95230 | Professional photographic services | 0.16 | 0.05 | |||
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.48 | 0.06 | |||
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.75 | 0.07 | |||
| 96360 | Public order and safety services (not elsewhere classified) | 0.32 | 0.05 | |||
| 24231 | Publishing (not elsewhere classified) (except software, music, and internet) | 0.04 | 0.05 | |||
| 57200 | Pubs, taverns, and bars | 0.77 | 0.07 | |||
| 23310 | Pulp, paper, and paperboard manufacturing | 0.57 | 0.06 | |||
| 28660 | Pump and compressor manufacturing | 0.99 | 0.07 | |||
| 91210 | Radio broadcasting | 0.19 | 0.05 | |||
| 62000 | Rail freight transport | 1.05 | 0.08 | |||
| 62100 | Rail passenger transport | 1.05 | 0.08 | |||
| 28230 | Railway rolling stock manufacturing and repair services | 1.65 | 0.09 | |||
| 26330 | Ready-mixed concrete manufacturing | 1.96 | 0.10 | |||
| 77200 | Real estate services | 0.22 | 0.05 | |||
| 23220 | Reconstituted wood product manufacturing | 0.88 | 0.07 | |||
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.32 | 0.05 | |||
| 96100 | Religious organisations and services | 0.21 | 0.05 | |||
| 52690 | Repair and maintenance (not elsewhere classified) | 0.49 | 0.06 | |||
| 24300 | Reproduction of recorded media | 0.04 | 0.05 | |||
| 41120 | Residential building construction (not elsewhere classified) | 1.82 | 0.10 | |||
| 87220 | Residential care services (not elsewhere classified) | 1.35 | 0.09 | |||
| 77110 | Residential property operators | 0.53 | 0.06 | |||
| 87222 | Residential refuge operation | 0.26 | 0.05 | |||
| 71111 | Retail postal services | 0.34 | 0.05 | |||
| 52590 | Retailing (not elsewhere classified) | 0.58 | 0.06 | |||
| 87211 | Retirement village operation (with rest home or hospital facilities) | 1.35 | 0.09 | |||
| 87210 | Retirement village operation (without rest home or hospital facilities) | 1.35 | 0.09 | |||
| 25610 | Rigid and semi-rigid polymer product manufacturing | 1.00 | 0.07 | |||
| 41210 | Road and bridge construction | 1.49 | 0.09 | |||
| 61100 | Road freight transport | 3.05 | 0.14 | |||
| 04110 | Rock lobster and crab fishing or potting | 3.29 | 0.14 | |||
| 42230 | Roofing services | 3.08 | 0.14 | |||
| 22230 | Rope, cordage, and twine manufacturing | 0.99 | 0.07 | |||
| 23391 | Sanitary paper product manufacturing | 0.88 | 0.07 | |||
| 66500 | Scenic and sightseeing transport (excluding aviation) | 1.42 | 0.09 | |||
| 78100 | Scientific research services | 0.10 | 0.05 | |||
| 78290 | Scientific testing and analysis services | 0.48 | 0.06 | |||
| 21730 | Seafood processing (other than on board vessels) | 1.60 | 0.09 | |||
| 84220 | Secondary education | 0.27 | 0.05 | |||
| 37020 | Sewerage and drainage services | 0.92 | 0.07 | |||
| 02120 | Shearing services | 3.83 | 0.16 | |||
| 01230 | Sheep and beef cattle farming | 2.34 | 0.12 | |||
| 01240 | Sheep farming | 2.34 | 0.12 | |||
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 1.39 | 0.09 | |||
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.87 | 0.10 | |||
| 13170 | Silver, lead, and zinc ore mining | 1.36 | 0.09 | |||
| 42100 | Site preparation services | 2.07 | 0.11 | |||
| 87290 | Social assistance services (not elsewhere classified) | 1.71 | 0.10 | |||
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.62 | 0.06 | |||
| 24235 | Software publishing | 0.04 | 0.05 | |||
| 96350 | Solid waste collection services | 2.71 | 0.13 | |||
| 78520 | Specialised design services (not elsewhere classified) | 0.14 | 0.05 | |||
| 51290 | Specialised food retailing (not elsewhere classified) | 0.91 | 0.07 | |||
| 86220 | Specialist medical services | 0.13 | 0.05 | |||
| 84240 | Specialist school education | 0.27 | 0.05 | |||
| 21840 | Spirit manufacturing | 0.62 | 0.06 | |||
| 52410 | Sport and camping equipment retailing | 0.34 | 0.05 | |||
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 3.47 | 0.15 | |||
| 84500 | Sports and physical recreation instruction | 0.78 | 0.07 | |||
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.78 | 0.07 | |||
| 93100 | Sports club or administration service—all sports (no participants) | 0.78 | 0.07 | |||
| 93189 | Sports club or participant—athletics, cycling, and swimming | 0.78 | 0.07 | |||
| 93191 | Sports club or participant—basketball | 0.78 | 0.07 | |||
| 93194 | Sports club or participant—cricket (including national governance bodies) | 3.47 | 0.15 | |||
| 93183 | Sports club or participant—football | 3.47 | 0.15 | |||
| 93195 | Sports club or participant—golf | 0.78 | 0.07 | |||
| 93198 | Sports club or participant—motor racing | 1.69 | 0.10 | |||
| 93197 | Sports club or participant—motorcycling | 7.17 | 0.26 | |||
| 93199 | Sports club or participant—netball | 1.69 | 0.10 | |||
| 93187 | Sports club or participant—racket sports (not elsewhere classified) | 0.78 | 0.07 | |||
| 93180 | Sports club or participant—rugby (including national governance bodies) | 7.17 | 0.26 | |||
| 93181 | Sports club or participant—rugby league | 7.17 | 0.26 | |||
| 93182 | Sports club or participant—snow sports (including ski field operators) (not elsewhere classified) | 1.69 | 0.10 | |||
| 93192 | Sports club or participant—water sports (not elsewhere classified) | 1.69 | 0.10 | |||
| 93175 | Sports club or participant (not elsewhere classified) | 1.69 | 0.10 | |||
| 93152 | Sports national governance bodies—football | 3.47 | 0.15 | |||
| 93151 | Sports national governance bodies—motorcycling | 7.17 | 0.26 | |||
| 93153 | Sports national governance bodies—rugby league | 7.17 | 0.26 | |||
| 27620 | Spring and wire product manufacturing | 1.08 | 0.08 | |||
| 52460 | Stationery goods retailing | 0.34 | 0.05 | |||
| 27130 | Steel pipe and tube manufacturing | 1.21 | 0.08 | |||
| 66210 | Stevedoring services | 3.35 | 0.15 | |||
| 01160 | Stone fruit growing | 1.18 | 0.08 | |||
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 2.01 | 0.11 | |||
| 42240 | Structural steel erection services | 3.08 | 0.14 | |||
| 27410 | Structural steel fabricating | 2.01 | 0.11 | |||
| 21710 | Sugar manufacturing | 0.91 | 0.07 | |||
| 74120 | Superannuation funds | 0.09 | 0.05 | |||
| 51100 | Supermarket and grocery stores | 0.91 | 0.07 | |||
| 27640 | Surface coating and finishing | 1.71 | 0.10 | |||
| 78220 | Surveying and mapping services | 0.14 | 0.05 | |||
| 25330 | Synthetic resin and synthetic rubber manufacturing | 1.13 | 0.08 | |||
| 22120 | Synthetic textile manufacturing | 0.99 | 0.07 | |||
| 51250 | Takeaway food services | 0.53 | 0.06 | |||
| 61231 | Taxi and other vehicle scheduling operations | 0.21 | 0.05 | |||
| 61230 | Taxi and road transport (not elsewhere classified) | 1.05 | 0.08 | |||
| 84320 | Technical and vocational education and training | 0.13 | 0.05 | |||
| 46160 | Telecommunication goods wholesaling | 0.22 | 0.05 | |||
| 71230 | Telecommunications services (not elsewhere classified) | 0.06 | 0.05 | |||
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 0.81 | 0.07 | |||
| 22220 | Textile floor-covering manufacturing | 0.99 | 0.07 | |||
| 47210 | Textile product wholesaling | 0.34 | 0.05 | |||
| 42430 | Tiling and carpeting services | 2.39 | 0.12 | |||
| 23130 | Timber resawing and dressing | 2.48 | 0.12 | |||
| 45310 | Timber wholesaling | 1.97 | 0.10 | |||
| 52420 | Toy and game retailing | 0.34 | 0.05 | |||
| 47930 | Toy and sporting goods wholesaling | 0.22 | 0.05 | |||
| 29420 | Toy, sporting, and recreational product manufacturing | 1.53 | 0.09 | |||
| 47991 | Trading—commission-based or excluding storage and handling of goods | 0.22 | 0.05 | |||
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.69 | 0.06 | |||
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.69 | 0.06 | |||
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 1.31 | 0.08 | |||
| 65090 | Transport (not elsewhere classified) | 1.21 | 0.08 | |||
| 66190 | Transport support services (not elsewhere classified) | 1.21 | 0.08 | |||
| 66410 | Travel agency and tour arrangement services | 0.26 | 0.05 | |||
| 01111 | Turf growing | 1.18 | 0.08 | |||
| 25510 | Tyre manufacturing | 0.81 | 0.07 | |||
| 53240 | Tyre retailing | 1.95 | 0.10 | |||
| 61220 | Urban bus transport | 1.05 | 0.08 | |||
| 41221 | Utility and communications network construction and maintenance services | 0.92 | 0.07 | |||
| 01130 | Vegetable growing | 1.18 | 0.08 | |||
| 23210 | Veneer and plywood manufacturing | 1.97 | 0.10 | |||
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.48 | 0.06 | |||
| 86400 | Veterinary services | 0.48 | 0.06 | |||
| 95110 | Video and other electronic media rental and hiring | 0.34 | 0.05 | |||
| 67090 | Warehousing and storage services (not elsewhere classified) | 1.21 | 0.08 | |||
| 96380 | Waste collection services (not elsewhere classified) | 2.71 | 0.13 | |||
| 96370 | Waste remediation and materials recovery services | 2.71 | 0.13 | |||
| 96340 | Waste treatment and disposal services | 2.71 | 0.13 | |||
| 52550 | Watch and jewellery retailing | 0.34 | 0.05 | |||
| 63031 | Water passenger transport (river, lake, or harbour) | 1.42 | 0.09 | |||
| 37010 | Water supply | 0.92 | 0.07 | |||
| 66290 | Water transport support services (not elsewhere classified) | 1.42 | 0.09 | |||
| 28511 | Whiteware appliance manufacturing | 0.45 | 0.06 | |||
| 47990 | Wholesaling (not elsewhere classified) | 0.86 | 0.07 | |||
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.62 | 0.06 | |||
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.06 | 0.05 | |||
| 23120 | Wood chipping | 2.48 | 0.12 | |||
| 23290 | Wood product manufacturing (not elsewhere classified) | 1.97 | 0.10 | |||
| 29210 | Wooden furniture and upholstered seat manufacturing | 1.53 | 0.09 | |||
| 23230 | Wooden structural fittings and components manufacturing | 1.97 | 0.10 | |||
| 22110 | Wool scouring | 2.04 | 0.11 | |||
| 45111 | Wool wholesaling | 0.34 | 0.05 | |||
| 92310 | Zoological and botanic gardens operation | 1.19 | 0.08 |
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, are made under sections 329 and 333 of the Accident Compensation Act 2001 (the Act).
These regulations specify the rate of Work Account levy and compensation levy payable by the following people to fund the Work Account:
employers:
private domestic workers:
self-employed persons, including those who purchase weekly compensation from the Accident Compensation Corporation (ACC):
shareholder-employees who purchase weekly compensation from ACC.
These regulations specify the rate of levy for the following tax years:
the tax year that starts on 1 April 2025 and ends on 31 March 2026 (the 2025/26 tax year) (see Schedules 1 and 4):
the tax year that starts on 1 April 2026 and ends on 31 March 2027 (the 2026/27 tax year) (see Schedules 2 and 5):
the tax year that starts on 1 April 2027 and ends on 31 March 2028 (the 2027/28 tax year) and each subsequent tax year (see Schedules 3 and 6).
The average rate of levy,—
for the 2025/26 tax year, is $0.66 per $100 of earnings or agreed level of weekly compensation:
for the 2026/27 tax year, is $0.69 per $100 of earnings or agreed level of weekly compensation:
for the 2027/28 tax year and each subsequent tax year, is $0.72 per $100 of earnings or agreed level of weekly compensation.
The maximum amount of earnings on which a Work Account levy or compensation levy is payable by an employer in respect of each employee, a private domestic worker, or a self-employed person—
is $152,790 for the 2025/26 tax year:
is $156,641 for the 2026/27 tax year:
is $160,244 for the 2027/28 tax year and each subsequent tax year (see regulation 6).
An amount of levy payable under these regulations is exclusive of goods and services tax (see regulation 24).
These regulations also—
classify industries and risk classes for the purpose of setting the levy (some industries are classified differently from the way they were classified under the Accident Compensation (Work Account Levies) Regulations 2022 (the 2022 regulations)) (see Schedules 1 to 6):
provide for upward adjustments of the Work Account levy payable by an employer (see regulations 16 to 21):
provide that the Work Account levy for a tax year is payable in advance and may be collected by ACC at any time during that year (see regulation 22):
specify the interest rate payable by ACC on amounts of Work Account levy that are overpaid (see regulation 23):
specify the amount of Work Account levy that is exempt from payment for the purposes of section 244 of the Act (see regulation 25):
provide that if ACC made an upward adjustment under the 2022 regulations or any corresponding regulations that have been revoked and the adjustment is still in force, the employer or self-employed person who is subject to the adjustment is to be treated as though the adjustment had been made under these regulations (see regulation 26):
revoke and replace the 2022 regulations (see regulation 27(1)):
provide that, even though the 2022 regulations are revoked, they continue to apply in respect of the period that starts on 1 April 2022 and ends on 31 March 2025 (see regulation 27(2)).
Regulatory impact statement
The Ministry of Business, Innovation, and Employment produced a regulatory impact statement and cost recovery impact statement on 20 November 2024 to help inform the decisions taken by the Government relating to the contents of this instrument.
Copies of these statements can be found at—
Date of notification in Gazette: 27 February 2025.
These regulations are administered by the Ministry of Business, Innovation, and Employment.
Versions
Secondary legislation
In force
Latest version
as at 24 February 2025 (as made)
Accident Compensation (Work Account Levies) Regulations 2025
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