Section 196 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Classification of employees engaged in 2 or more activities

196 Classification of employees engaged in 2 or more activities (1) If section 195(3) applies, an employee who is engaged in 2 or more activities must be classified in the industry or risk class for whichever of those activities attracts the higher or highest levy rate under the regulations. (2) If a particular activity accounts for 5% or less of an employee's earnings for the year, then that activity need not be considered when determining the correct industry or risk class under subsection (1) . (3) Subsection (2) applies only if the employer maintains records that are sufficient and accurate enough to satisfy the Corporation that the apportionment of total earnings is correct. Compare: SR 1999/385 r 5