Health and Safety in Employment Act 1992

Funding of administration

59 Funding
  • (1) In this section,—

    the applicable Act means the Accident Compensation Act 2001

    certain Crown costs means the expected cost to the Crown of—

    • (a) WorkSafe carrying out its functions under any enactment:

    • (c) the Crown administering the relevant health and safety legislation (within the meaning of section 3 of the WorkSafe New Zealand Act 2013):

    • (d) collecting the funding levy

    earner, earnings, earnings as a self-employed person, and Corporation have the same meanings as in section 6 of the applicable Act

    funding levy means the levy required to be paid by subsection (2)

    Work Account levy means the levy payable under section 168, 168A, 168B, or 211 of the applicable Act.

    (2) For the purpose of recovering certain Crown costs, there is payable—

    • (a) by every employer, on the amount of earnings paid or deemed to have been paid by the employer to the employer's employees, a levy at a rate or rates prescribed by regulations made, on the recommendation of the Minister, under this Act; and

    • (b) by 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 earner, a levy at a rate or rates prescribed by regulations made, on the recommendation of the Minister, under this Act; and

    • (c) by every shareholder-employee to whom section RD 3(2) to (4) of the Income Tax Act 2007 applies, on the amount of earnings derived or deemed to have been derived by the shareholder-employee, a levy at a rate or rates prescribed by regulations made, on the recommendation of the Minister, under this Act.

    (3) The funding levy must be added to, and is deemed 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) the Corporation and the Commissioner of Inland Revenue have all the powers in respect of the funding levy that they have in respect of the Work Account levy; and

    • (c) the Commissioner of Inland Revenue is not required to refer separately to or account separately for, or identify, any funding levy in performing his or her functions in relation to the Work Account levy or the funding levy.

    (4) The Corporation must, by the 20th day of the month after the month in which the Corporation receives any funding levy from the Commissioner of Inland Revenue, pay that funding levy to the Secretary.

    (5) The Corporation may charge WorkSafe a fee for collecting the funding levy.

    (6) The Secretary must pay into a Crown Bank Account all of the funding levy the Corporation pays to the Secretary.

    (7) The Minister must not recommend the making of regulations for the purposes of subsection (2) without first consulting the Corporation.

    (8) Subsection (7) does not limit the generality of section 21(2).

    Section 59: substituted, on 1 April 2002, by section 337(1) of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

    Section 59(1) the applicable Act: amended, on 3 March 2010, pursuant to section 5(1)(b) of the Accident Compensation Amendment Act 2010 (2010 No 1).

    Section 59(1) certain Crown costs: inserted, on 16 December 2013, by section 24(1) of the Health and Safety in Employment Amendment Act 2013 (2013 No 95).

    Section 59(1) Residual Claims levy: repealed, on 3 March 2010, by section 49 of the Accident Compensation Amendment Act 2010 (2010 No 1).

    Section 59(1) Work Account levy: added, on 3 March 2010, by section 49 of the Accident Compensation Amendment Act 2010 (2010 No 1).

    Section 59(2): amended, on 16 December 2013, by section 24(2) of the Health and Safety in Employment Amendment Act 2013 (2013 No 95).

    Section 59(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

    Section 59(3): amended, on 3 March 2010, by section 49 of the Accident Compensation Amendment Act 2010 (2010 No 1).

    Section 59(3)(a): amended, on 3 March 2010, by section 49 of the Accident Compensation Amendment Act 2010 (2010 No 1).

    Section 59(3)(b): amended, on 3 March 2010, by section 49 of the Accident Compensation Amendment Act 2010 (2010 No 1).

    Section 59(3)(c): amended, on 3 March 2010, by section 49 of the Accident Compensation Amendment Act 2010 (2010 No 1).

    Section 59(5): amended, on 16 December 2013, by section 24(3) of the Health and Safety in Employment Amendment Act 2013 (2013 No 95).

    Section 59(6): amended, on 25 January 2005, pursuant to section 65R(3) of the Public Finance Act 1989 (1989 No 44).