Section 201 — Health and Safety at Work Act 2015: Funding levy

201 Funding levy (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 funding levy is payable by— (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 earner: (c) 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. (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 (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) ACC must, by the 20th day of the month after the month in which ACC receives any funding levy from the Commissioner of Inland Revenue, pay the funding levy to the chief executive. (5) ACC may charge WorkSafe a fee for collecting the funding levy. (6) The chief executive must pay into a Crown Bank Account all of the funding levy that ACC pays to the chief executive. (7) In this section,— certain Crown costs means any expected cost to the Crown associated with— (a) WorkSafe carrying out its functions under any enactment: (b) a designated agency performing functions or exercising powers under this Act: (c) the Crown administering the relevant health and safety legislation: (d) collecting the funding levy chief executive means the chief executive of the department responsible for administering this Act earner , earnings , and earnings as a self-employed person have the same meanings as in section 6(1) of the Accident Compensation Act 2001 Work Account levy means the levy payable under section 168 , 168A , 168B , or 211 of the Accident Compensation Act 2001. (8) To avoid doubt, this section does not require all of the Crown’s costs referred to in the definition of certain Crown costs to be recovered by the funding levy. Compare: 1992 No 96 s 59