Employers to pay for Worksafe NZ through new workplace levy

26/08/2015 14:54

Under the new Health and Safety Reform Bill employers, including self employed will be required to pay a workplace levy to pay for Worksafe NZ. 

Section 217 Funding Levy States:

(1) For the purpose of recovering certain Crown costs, the Governor- General may, by Order in Council made on the recommendation of the Minister, make regulations requiring the persons specified in subsection (2) to pay a levy (a funding levy) on the earnings specified in relation to that person at a rate or rates prescribed by regulations.

(2) The persons and earnings are— 

(a) every employer, on the amount of earnings paid or deemed to have been paid by the employer to the employer’s employees.

(b) every earner who has earnings as a self-employed person,on the amount of earnings as a self-employed person derived or deemed to have been derived by the


(c) every shareholder-employee to whom section RD 3(2) 5to (4) of the Income Tax Act 2007 applies, on the amount of earnings derived or deemed to have been derived by the shareholder-employee.

(3) The funding levy must be added to, and is deemed to be part of, the Work Account levy, and — 

(a) the funding levy is payable, collected, and remitted, and penalties are payable in respect of it, as if it were the Work Account levy; and

(b) ACC and the Commissioner of Inland Revenue have all of the powers in respect of the funding levy that they have in respect of the Work Account levy; and ......)