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Accident Compensation Act 2001

Miscellaneous provisions - Regulation-making powers

329: Regulations relating to levies

You could also call this:

“Rules for setting and paying accident compensation fees”

The Governor-General can make rules about levies for accident compensation. These rules can cover:

  • How much money is used to calculate levies
  • How much money employers and self-employed people are thought to have earned
  • How much the levies are and how they’re worked out
  • How long the levies cover
  • Any discounts or changes to the levies
  • Different types of workers and industries for levy purposes
  • How to handle multiple classifications for employers
  • Interest rates for late payments or instalments
  • How to adjust levies based on safety practices
  • Rules about fuel levies, including who can get refunds
  • Different rates for different types of motor vehicles
  • How to pay the Motorcycle Safety levy
  • Which health providers pay levies
  • When small amounts don’t need to be paid

The rules can be different for different types of workers or industries. The Minister needs to get advice from ACC before making rules about interest on instalments. The rules can set different interest rates for different payment periods. These rules are a type of law called secondary legislation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM103497.

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Health and wellbeing > Healthcare services Work and jobs > Workplace safety Money and consumer rights > Taxes
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Part 9 Miscellaneous provisions
Regulation-making powers

329Regulations relating to levies

  1. For the purposes of Part 6, the Governor-General may, on the recommendation of the Minister, by Order in Council, make regulations—

  2. specifying, in relation to levies, the maximum amounts or deemed minimum amounts of earnings for levy purposes or methods for calculating any of those amounts:
    1. prescribing earnings deemed,—
      1. for the purposes of section 169(1), to have been paid by an employer to the employer's employees or earned by a self-employed person; or
        1. for the purposes of section 169(1), to have been earned as a private domestic worker:
        2. prescribing the rates of levies (including maximum and minimum levies) and specifying the manner in which the Corporation is to determine the levies payable:
          1. prescribing the terms and conditions of the system or systems of experience rating or of risk sharing referred to in section 169(2):
            1. prescribing the period to which any levies relate:
              1. prescribing, in relation to levies, any discounts to be allowed and any adjustments to be made:
                1. prescribing classifications, and categories of earners, for levy purposes:
                  1. prescribing classifications of industries and risks for the purposes of section 170:
                    1. specifying the threshold that must be met for the purpose of multiple classification in section 170, being a threshold based on the liable earnings of groups of employees or the overall levy payable by the employer:
                      1. prescribing the rate of interest payable on any amount exceeding $1,000 under section 173(2)(a) or the method by which the rate is to be calculated:
                        1. prescribing—
                          1. the rate of interest payable on any levy collected by instalments under section 234 or the method by which the rate is to be calculated:
                            1. the circumstances in which the payment of the whole or any part of the interest may be remitted or waived:
                            2. prescribing the rate of interest payable on any amount under section 250(3) and the method by which the prescribed rate is to be applied (for example, 7.5% compounding monthly on the outstanding amount unpaid):
                              1. providing for levy adjustments and any matters relating to audits of safety management practices referred to in section 175(7):
                                1. prescribing, in relation to the levy payable under section 213(2)(c),—
                                  1. the fuels in respect of which the levy is payable:
                                    1. the category or categories of any fuel in respect of which the levy is payable:
                                      1. the rate or rates at which the levy is payable:
                                        1. the manner in which the levy is to be collected and paid to the Corporation:
                                          1. the persons or classes of person who are entitled to a refund under section 255(1A), the extent to which any amount of levy may be refunded, the manner in which persons must apply for a refund, and the manner in which refunds are to be paid:
                                          2. establishing a system for differential levies, for the purposes of the Motor Vehicle Account, for categories referred to in—
                                            1. section 216(1); or
                                              1. section 216(2):
                                              2. setting, in relation to a prescribed period, a portion of the Work Account, the Motor Vehicle Account, or the Earners' Account that is necessary to achieve,—
                                                    2. prescribing the manner of payment of the Motorcycle Safety levy for the purposes of section 217(3):
                                                      1. prescribing classes of levy payers for the purposes of the Treatment Injury Account:
                                                        1. prescribing exempt amounts of levy for the purpose of section 244, which amounts may differ depending on whether the amount invoiced is for—
                                                          1. a single type of levy; or
                                                            1. 2 or more different types of levies; or
                                                              1. both.

                                                              2. Regulations made under subsection (1)(ca) may—

                                                              3. specify the types of claims to which the system or systems of experience rating or of risk sharing referred to in section 169(2) apply; and
                                                                1. make different provision for different classes of levy payers or in respect of different industries or levies.

                                                                  1. The Minister may not recommend the making of regulations under subsection (1)(hb)(i) unless the Minister has first received and considered a recommendation from the Corporation made in accordance with section 234(1B).

                                                                  2. Regulations made under subsection (1)(hb)(i) may prescribe different rates of interest, or different methods by which rates are to be calculated, for different periods over which the Corporation collects instalments of a levy.

                                                                  3. Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

                                                                  Notes
                                                                  • Section 329(1)(a): replaced, on , by section 6 of the Accident Compensation Amendment Act 2019 (2019 No 10).
                                                                  • Section 329(1)(b): substituted, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                  • Section 329(1)(b)(ii): amended, on , by section 45(1) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                  • Section 329(1)(ca): inserted, on , by section 45(2) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                  • Section 329(1)(g): amended, on , by section 45(3) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                  • Section 329(1)(h): amended, on , by section 45(4) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                  • Section 329(1)(ha): inserted, on , by section 15 of the Accident Compensation (Maternal Birth Injury and Other Matters) Amendment Act 2022 (2022 No 51).
                                                                  • Section 329(1)(hb): inserted, on , by section 5(1) of the Accident Compensation (Interest on Instalment Plans) Amendment Act 2024 (2024 No 24).
                                                                  • Section 329(1)(j): amended, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                  • Section 329(1)(k): substituted, on , by section 12 of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).
                                                                  • Section 329(1)(l): substituted, on , by section 45(5) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                  • Section 329(1)(m): substituted, on , by section 45(6) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                  • Section 329(1)(m)(i): repealed, on , by section 336A(2)(d).
                                                                  • Section 329(1)(m)(ii): repealed, on , by section 336B(2)(c).
                                                                  • Section 329(1)(m)(iii): repealed, on , by section 336C(2)(c).
                                                                  • Section 329(1)(ma): inserted, on , by section 45(6) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                  • Section 329(1)(n): amended, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                  • Section 329(1)(o): added, on , by section 56(2) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                  • Section 329(2): added, on , by section 45(7) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                  • Section 329(2A): inserted, on , by section 5(2) of the Accident Compensation (Interest on Instalment Plans) Amendment Act 2024 (2024 No 24).
                                                                  • Section 329(2B): inserted, on , by section 5(2) of the Accident Compensation (Interest on Instalment Plans) Amendment Act 2024 (2024 No 24).
                                                                  • Section 329(3): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).