Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

011

Horticulture and Fruit Growing

011100

Plant Nurseries

5.87%

This class includes employers engaged in propagating and growing ornamental plants, plants for transplanting into gardens (such as seedlings or young fruit trees) or bulbs. This class also includes employers engaged in growing turf.

Exclusions and References:
Employers mainly engaged in

(a)  Growing flowers for seed collection are included in Class 011200 Cut Flower and Flower Seed Growing; and

(b)  Growing forest nursery stock are included in Class 030300 Services to Forestry.

Primary Activities:

Bulb propagating

Fruit tree nursery operation

Ornamental plant growing

Plant stock growing nec

Seedling growing

Turf growing

Vine stock nursery operation

011200

Cut Flower and Flower Seed Growing

6.78%

This class includes employers engaged in growing flowers or foliage for cutting for display or growing flowers for seed collection.

Exclusions and References:
Employers mainly engaged in growing seedlings of ornamental plants (including flowers) for sale are included in Class 011100 Plant Nurseries.

Primary Activities

Display foliage growing

Flower growing

Seeds, flower, growing

011300

Vegetable Growing

6.74%

This class includes employers engaged in growing vegetables (except dry field peas or beans or soybeans) for human consumption.

Exclusions and References:
Employers mainly engaged in

(a)  growing dry field peas or beans or soybeans are included in Class 012100 Grain Growing; and

(b)  growing vegetables for fodder are included in Class 016900 Crop and Plant Growing nec.

Primary Activities:

Beans growing (except dry field beans or soybeans)

Garlic growing

Herbs growing nec

Kumara growing

Melons growing

Onions growing

Potato growing

Seed potato growing

Sugar beet growing

Sweet potato (kumara) growing

Tomato growing

Vegetables growing (except dry field peas or beans or soybeans)

Vegetable seed growing

011400

Grape Growing

6.74%

This class includes employers engaged in growing or sun-drying grapes.

Exclusions and References:
Employers mainly engaged in

(a)  preserving (except sun-drying) grapes are included in Class 213000 Fruit; and

(b)  manufacturing wine are included in Class 218300 Wine Mfg.

Primary Activities:

Grapes growing

Grapes sun-drying

Table grape growing

Vineyard operation

011500

Apple and Pear Growing

6.88%

This class includes employers engaged in growing apples or pears. This class also includes growing other pome fruit.

Primary Activities:

Apples growing

Nashi pear growing

Pears growing

Quinces growing

011600

Stone Fruit Growing

6.74%

This class includes employers engaged in growing stone fruit.

Primary Activities:

Apricots growing

Cherries growing

Nectarine growing

Peach growing

Plum or prune growing

011700

Kiwi Fruit Growing

6.74%

This class includes employers engaged in growing kiwi fruit.

Primary Activities:

Kiwi fruit growing

011900

Fruit Growing nec

7.04%

This class includes employers engaged in growing bananas, pineapples, citrus fruit, tree nuts and other fruit not elsewhere classified.

Primary Activities:

Almond growing

Avocado growing

Banana growing

Berry fruit growing

Cashew nut growing

Chestnut growing

Citrus fruit growing

Coconut growing

Currant, Red or Black, growing

Custard apple growing

Fig growing

Gooseberry growing

Loganberry growing

Loquat growing

Macadamia nut growing

Mango growing

Mulberry growing

Olive growing

Passionfruit growing

Pawpaw growing

Pecan nut growing

Persimmon growing

Pineapple growing

Raspberry growing

Strawberry growing

Walnut growing

012

Grain, Sheep and Beef Cattle Farming

012100

Grain Growing

11.13%

This class includes employers engaged in growing cereal or coarse grains or other cereal crops. This class also includes employers engaged in growing oilseeds, peanuts, lupins, dry field peas or beans.

Exclusions and References:
Employers mainly engaged in growing cereal grains combined with farming of sheep or beef cattle are included in Class 012200 Combined Grain Growing and Sheep Farming and Beef Cattle Farming.

Primary Activities:

Barley growing

Cereal grain growing

Coarse grain growing

Dry field pea or field bean growing

Grain seed growing

Lupin growing

Maize growing

Millet growing (except broom millet)

Oat growing

Oilseed growing nec

Peanut growing

Rice growing

Safflower growing

Sorghum growing (except forage sorghum)

Soybean growing

Sunflower growing

Wheat growing

012200

Combined Grain Growing, Sheep Farming and Beef Cattle Farming

12.10%

This class includes employers engaged in growing cereal grains mixed with sheep farming or cereal grains mixed with beef cattle farming. This class applies where the wages paid in either one of these activities does not exceed 80% of the total wages paid by the employer.

Primary Activities:

Beef cattle farming and cereal grain growing

Cereal grain growing and sheep or beef cattle farming

Prime lamb raising and cereal grain growing

Sheep farming and cereal grain growing

012300

Sheep-Beef Cattle Farming

11.90%

This class includes employers engaged in farming both sheep and beef cattle. This class applies where the wages paid in either one of these activities does not exceed 80% of the total wages paid by the employer.

Exclusions and References:
Employers mainly engaged in

(a)  mixed grain-sheep or grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;

(b)  farming sheep are included in Class 012400 Sheep Farming;

(c)  farming beef cattle are included in Class 012510 Beef Cattle Farming; and

(d)  operating beef cattle feedlots are included in Class 012520 Beef Cattle Feedlots.

Primary Activities:

Beef cattle and sheep farming

Sheep and beef cattle farming

012400

Sheep Farming

12.10%

This class includes employers engaged in farming sheep. This class also includes raising sheep for milk.

Exclusions and References:
Employers mainly engaged in

(a)  mixed grain-sheep are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming; and

(b)  mixed sheep-beef cattle farming are included in Class 012300 Sheep-Beef Cattle Farming.

Primary Activities:

Prime lamb raising

Raw sheep milk production

Sheep farming

Wool growing

012510

Beef Cattle Farming

10.19%

This class includes employers engaged in farming beef cattle on open pasture.

Exclusions and References:
Employers mainly engaged in

(a)  mixed grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;

(b)  mixed sheep-beef cattle farming in Class 012300 Sheep-Beef Cattle Farming; and

(c)  operating beef cattle feedlots are included in Class 012520 Beef Cattle Feedlots.

Primary Activities:

Beef cattle farming, grazing

Buffalo, domesticated, grazing

012520

Beef Cattle Feedlots

10.19%

This class includes employers engaged in operating beef cattle feedlots where cattle are kept confined in a yard area with watering and feeding facilities.

Exclusions and References:
Employers mainly engaged in

(a)  mixed grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;

(b)  mixed sheep-beef cattle farming in Class 012300 Sheep-Beef Cattle Farming; and

(c)  beef cattle farming on open pasture is included in Class 012510 Beef Cattle Farming.

Primary Activities:

Beef cattle feedlots

013

Dairy Cattle Farming

013000

Dairy Cattle Farming

9.86%

This class includes employers engaged in farming dairy cattle.

Primary Activities:

Dairy cattle farming

Dairy operation

Raw cattle milk production

014

Poultry Farming

014100

Poultry Farming (Meat)

7.20%

This class includes employers engaged in raising poultry for production of meat or in hatching meat breed chicks. This class also includes the raising of game birds for meat or in hatching game birds for raising for meat.

Primary Activities:

Chicken farming (for meat)

Duck farming

Game bird farming

Goose farming

Ostrich farming

Poultry farming (for meat)

Poultry hatchery operation (meat breeds)

Turkey farming

014200

Poultry Farming (Eggs)

7.20%

This class includes employers engaged in farming poultry for production of eggs or in hatching egg breed chicks.

Primary Activities:

Egg farm operation

Poultry farming (for eggs)

Poultry hatchery operation (egg breeds)

015

Other Livestock Farming

015100

Pig Farming

9.86%

This class includes employers engaged in farming pigs.

Primary Activities:

Pig farming

Pig raising

015200

Horse Farming

9.86%

This class includes employers engaged in horse farming.

Primary Activities:

Horse breeding

Stud farm operation (horses)

015300

Deer Farming

9.86%

This class includes employers engaged in farming deer.

Primary Activities:

Deer breeding

Deer farming for venison

Deer velvet production

015900

Other Livestock Farming nec

9.86%

This class includes employers engaged in raising or breeding farm or domestic animals not elsewhere classified.

Exclusions and References:
Employers mainly engaged in farming aquatic animals are included in Class 042000 Aquaculture.

Primary Activities:

Beekeeping

Bird breeding (except poultry or game birds)

Cat breeding

Crocodile farming

Dairy goat farming

Dog breeding

Fur skin animals farming

Goat farming

Livestock raising nec

Pet breeding

Rabbit farming

Snake farming

Worm farming

016

Other Crop Growing

016100

Sugar Cane Growing

9.86%

This class includes employers engaged in growing sugar cane.

Primary Activities:

Sugar cane growing

016200

Cotton Growing

9.86%

This class includes employers engaged in growing cotton.

Primary Activities:

Cotton growing

016900

Other Crop and Plant Growing nec

7.86%

This class includes employers engaged in crops and growing plants not elsewhere classified.

Primary Activities:

Arrowroot growing

Bamboo growing

Broom millet growing

Chicory growing

Coffee growing

Drug plants growing

Flax growing

Fodder growing

Forage sorghum growing

Ginger growing

Hay growing

Hops growing

Jute growing

Lavender growing

Lucerne growing

Mushroom growing

Mustard growing

Pasture seed growing

Ramie growing

Seed growing nec

Silage production

Sudan grass growing

Tobacco farming

Vegetable growing (for fodder)

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

021

Services to Agriculture

021100

Cotton Ginning

7.20%

This class includes employers engaged in ginning cotton.

Primary Activities:

Cotton ginning

021200

Shearing Services

12.10%

This class includes employers engaged in providing shearing services for sheep, goats and other livestock raised mainly for their hair.

Primary Activities:

Goat shearing

Sheep shearing

021300

Aerial Agricultural Services

10.05%

This class includes employers engaged in providing aerial seeding, crop or pasture dusting or spraying services or aerial mustering services.

Primary Activities:

Aerial crop spraying or dusting

Aerial fertiliser spreading

Aerial mustering

Aerial pasture spraying or dusting

Aerial pest control or baiting

Aerial seeding service

Aerial topdressing

021910

Services to Livestock Farming nec

11.48%

This class includes employers engaged in providing services related to the raising and farming of beef and dairy cattle, sheep and other livestock.

Primary Activities:

Agistment service

Livestock dipping

Livestock drafting and droving

Mulesing

Livestock pest control services

Services to livestock farming nec

021920

Services to Crop Farming nec

11.48%

This class includes employers engaged in providing services to cereal grain farming, cotton growing and other crop, pasture and turf farming.

Primary Activities:

Crop harvesting

Farm irrigation service

Fertiliser spreading (except aerial)

Hay baling or pressing

Pest and weed control for crop and pasture growing (except aerial)

Seed cleaning or grading

Services to crop and pasture farming nec

021930

Services to Fruit and Vegetable Growing nec

8.27%

This class includes employers engaged in providing services to fruit, vegetable growing and plant nurseries.

Primary Activities:

Fruit picking

Horticultural services nec

Pest and weed control for fruit, vegetable, flower and plant nurseries (non aerial)

Services to fruit and vegetable growing nec

Vegetable picking

021940

Agricultural Land Clearing and Fencing Services

7.20%

This class includes employers engaged in providing agricultural land clearing, fencing and related services not elsewhere classified.

Exclusions and References:
Employers mainly engaged in levelling or clearing building construction sites are included in 421020 Site Preparation Services

Primary Activities:

Fencing, agricultural

Land clearing, agricultural

021950

Other Services to Agriculture nec

1.17%

This class includes employers engaged in providing specialist technical and professional services to agriculture not elsewhere classified.

Primary Activities:

Artificial insemination services

Chicken sexing and debeaking

Crop breeding

Dairy herd testing

Professional and technical services to agriculture nec

Wool classing (except reclassing or bulk classing)

021960

Pet Boarding and Kennels nec

1.17%

This class includes employers engaged in providing care and boarding services for domestic pets such as cats and dogs.

Exclusions and References:

Note: 

employers providing agistment or boarding services for horses should be included in 021910.

Primary Activities:

Domestic pet boarding services

Dog kennels

Catteries

022

Hunting and Trapping

022000

Hunting and Trapping

11.30%

This class includes employers engaged in hunting, trapping or taking animals, birds or reptiles in the wild for commercial, population control or pest control purposes.

Primary Activities:

Bird trapping

Buffalo hunting

Crocodile hunting

Culling of wild animals

Dingo hunting or trapping

Fur skin animal hunting or trapping

Kangaroo hunting

Mutton bird catching

Possum hunting and trapping

Rabbit hunting or trapping

Snake catching

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

030

Forestry and Logging

030100

Forestry

8.27%

This class includes employers engaged in growing standing timber both in native forests or in plantations or in timber tracts.

Primary Activities:

Forestry

030210

Softwood Timber Plantation Logging

15.00%

This class includes employers engaged in felling softwood timber trees in plantations using fully mechanised equipment.

Primary Activities:

Logging, softwood timber plantation

030220

Hardwood and Other Timber Logging

15.00%

This class includes employers engaged in felling hardwood and other timber trees in natural forests, using mechanised or manually-operated equipment, or other logging methods. It also includes cutting and shaping trees for rough-hewn products such as mine timbers, posts and railway sleepers, etc or in cutting trees and scrub for firewood.

Exclusions and References:
Employers engaged in harvesting or logging softwood plantation timber are included in Class 030210 Softwood Timber Plantation Logging.

Primary Activities:

Firewood cutting (forest)

Logging hardwood timber

Mine timbers hewing (forest)

Pole hewing (forest)

Posts shaping (forest)

Pulpwood cutting (forest or bush)

Railway sleepers hewing (forest)

Rough shaping of forest timber

Timber hewing (forest)

Tree cutting or felling, natural forests

030300

Services to Forestry

8.27%

This class includes employers engaged in providing services such as forest reafforestation, conservation or plantation maintenance on a fee or contract basis. This class also includes employers engaged in operating forest nurseries and employers engaged in gathering other forest products or in distilling of eucalyptus oil in the forest.

Primary Activities:

Eucalyptus oil distilling (forest)

Forest conservation service

Forest nursery operation or service

Forest planting

Forest products gathering

Pine cone collecting

Pest control service (forestry; except aerial or wild animal control)

Reforestation service

Resin gathering

Sphagnum moss gathering

Timber plantation maintenance

Timber tract maintenance

Tree pruning (forest)

Tree thinning (forest)

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

041

Marine Fishing

041100

Rock Lobster Fishing

15.00%

This class includes employers engaged in catching rock lobsters from ocean or coastal waters.

Exclusions and References:
Employers mainly engaged in

(a)  operating vessels used only in processing rock lobsters are included in Class 217300 Seafood Processing; and

(b)  wholesaling fresh or frozen rock lobsters are included in Class 471400 Fish Wholesaling.

Primary Activities:

Crayfish, saltwater, fishing

Rock lobster fishing

Rock lobster fishing and processing (aboard vessel at sea)

041200

Prawn Fishing

15.00%

This class includes employers engaged in catching prawns from ocean or coastal waters.

Exclusions and References:
Employers mainly engaged in

(a)  operating vessels used only in processing prawns are included in Class 217300 Seafood Processing; and

(b)  wholesaling fresh or frozen prawns are included in Class 471400 Fish Wholesaling.

Primary Activities:

Prawn fishing

Prawn fishing and processing (aboard vessel at sea)

041300

Finfish Trawling

15.00%

This class includes employers engaged in trawling for finfish in ocean or coastal waters.

Exclusions and References:
Employers mainly engaged in

(a)  operating vessels used only in processing finfish are included in Class 217300 Seafood Processing; and

(b)  wholesaling fresh or frozen finfish are included in Class 471400 Fish Wholesaling.

Primary Activities:

Finfish trawling

041400

Squid Jigging

15.00%

This class includes employers engaged in catching squid using jigs (multiple spikes spreading radially from a shaft) from ocean or coastal waters.

Primary Activities:

Squid jigging

041500

Line Fishing

15.00%

This class includes employers engaged in line fishing from ocean or coastal waters.

Primary Activities:

Line fishing

041900

Marine Fishing nec

15.00%

This class includes employers engaged in ocean or coastal water (including estuarine) fishing not elsewhere classified or in other types of marine life gathering.

Exclusions and References:
Employers mainly engaged in operating vessels used mainly in processing fish or fishery products not elsewhere classified are included in Class 217300 Seafood Processing.

Primary Activities:

Abalone fishing

Marine water fishery products gathering

Oyster fishing (except from cultivated oyster beds)

Pearling (except pearl oyster farming)

Seaweed (algae) harvesting

Turtle hunting

042

Aquaculture

042000

Aquaculture

7.20%

This class includes employers engaged in farming of fish, crustaceans or molluscs. This class also includes employers engaged in commercial inland or freshwater fishing.

Primary Activities:

Crustacean breeding or farming

Fish breeding or farming

Fish hatchery operation

Fishing (freshwater)

Molluscs breeding or farming

Oyster farming

Prawn farming

Pearl oyster farming

Salmon farming

Trout farming

Yabbie fishing or farming

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

110

Coal Mining

110100

Coal Mining—Underground

8.81%

This class includes employers engaged in underground mining of coal.

Exclusions and References:

(a)  All NSW employers undertaking coal mining are required by the Coal Industry Act 1946 to obtain workers compensation insurance with Coal Mines Insurance Limited.

(b)  Providers of services to coal mines, who do not exclusively provide services to coal mines should be classified under the class which most appropriately reflects the service they provide.

Primary Activities:

Coal mining—underground

110200

Coal Mining—Surface

8.81%

This class includes employers engaged in open-cut mining of coal.

Exclusions and References:

(a)  All NSW employers undertaking coal mining are required by the Coal Industry Act 1946 to obtain workers compensation insurance with Coal Mines Insurance Limited.

(b)  Providers of services to coal mines, who do not exclusively provide services to coal mines should be classified under the appropriate class.

Primary Activities

Coal mining—surface

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

120

Oil and Gas Extraction

120000

Oil and Gas Extraction

8.27%

This class includes employers engaged in producing crude oil, natural gas or condensate, and in treating these products on site to produce liquified or purified forms of oil and gas.

Exclusions and References:
Employers mainly engaged in the recovery of liquefied hydrocarbons in conjunction with petroleum refining or gas separation not in conjunction with well operation are included in Class 251000 Petroleum Refining.

Primary Activities:

Gas, natural extraction

LNG production at wellhead

Liquefied petroleum gas production (not at refineries)

Natural gas separation at the wellhead

Oil shale mining

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

131

Metal Ore Mining

131100

Iron Ore Mining

4.73%

This class includes employers engaged in mining iron ore or iron sands.

Primary Activities:

Iron ore dressing or beneficiating

Iron ore mining

Iron sands mining

131200

Copper Ore Mining—Underground

13.02%

This class includes employers engaged in underground mining of copper ore.

Exclusions and References:
Employers mainly engaged in custom smelting or refining of copper are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining.

Primary Activities:

Copper ore leaching

Copper ore mining, underground

Electro won copper production

131300

Copper Ore Mining—Surface

4.73%

This class includes employers engaged in open-cut mining of copper ore.

Exclusions and References:
Employers mainly engaged in custom smelting or refining of copper are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining.

Primary Activities:

Copper ore leaching

Copper ore mining, surface

Electro won copper production

131410

Gold Ore Mining—Underground

13.02%

This class includes employers engaged in underground mining of gold ores and in beneficiating ore or in the preliminary extraction of gold from ore mined by the same employer by smelting or by extraction of gold from a liquor.

Exclusions and References:
Employers mainly engaged in custom smelting or refining of gold are included in Class 272900 Basic Non-Ferrous Metal Manufacturing nec.

Primary Activities:

Gold bullion production from underground mines

Gold mining from underground mines

Gold ores roasting and flotation extraction including metallurgical hydro-extraction from underground mines

131420

Gold Ore Mining—Surface

4.73%

This class includes employers engaged in alluvial or open-cut mining of gold ores and in beneficiating ore or in the preliminary extraction of gold from ore mined by the same employer by smelting or by extraction of gold from a liquor.

Exclusions and References:
Employers mainly engaged in custom smelting or refining of gold are included in Class 272900 Basic Non-Ferrous Metal Manufacturing nec.

Primary Activities:

Alluvial gold mining

Eluvial gold mining

Gold bullion production from surface mining operations

Gold dredging

Gold mining, surface or open-cut mines

Gold ores roasting and flotation extraction including metallurgical hydro-extraction from surface mining operations

Gold washing or sluicing

Reworking of mullock heaps or tailings for gold

131500

Mineral Sand Mining

6.78%

This class includes employers engaged in mining mineral sands (except iron sands).

Primary Activities:

Ilmenite sand mining

Leucoxene sand mining

Mineral sands mining

Monazite sand mining

Rutile sand mining

Synthetic rutile production

Zircon sand mining

Zircon sand mining

131610

Nickel Ore Mining—Underground

13.02%

This class includes employers engaged in underground mining of nickel ores.

Primary Activities:

Nickel ore mining, underground

131620

Nickel Ore Mining—Surface

4.73%

This class includes employers engaged in open-cut mining of nickel ores.

Primary Activities:

Nickel ore mining, surface

131710

Silver-Lead-Zinc Ore Mining—Underground

13.02%

This class includes employers engaged in underground mining ores of silver, lead or zinc.

Exclusions and References:
Employers mainly engaged in roasting of sulphide concentrate or in smelting or refining of silver, lead or zinc are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining.

Primary Activities:

Lead ore mining, underground

Silver-lead-zinc ore mining, underground

Silver ore mining, underground

Zinc ore mining, underground

131720

Silver-Lead-Zinc Ore Mining—Surface

4.73%

This class includes employers engaged in open-cut mining ores of silver, lead or zinc.

Exclusions and References:
Employers mainly engaged in roasting of sulphide concentrate or in smelting or refining of silver, lead or zinc are included in Class 2723 Copper, Silver, Lead and Zinc Smelting, Refining.

Primary Activities:

Lead ore mining, surface

Silver-lead-zinc ore mining, surface

Silver ore mining, surface

Zinc ore mining, surface

131910

Other Metal Ore Mining nec—Underground

13.02%

This class includes employers engaged in underground mining of metallic mineral ores not elsewhere classified.

Primary Activities:

Antimony ore mining, underground

Beryllium ore mining, underground

Bismuth ore mining, underground

Iron pyrite mining, underground

Manganese ore mining, underground

Metallic ore mining nec, underground

Molybdenite mining, underground

Platinum group metals mining, underground

Tantalite mining, underground

Tin ore mining, underground

Tungsten ore mining, underground

Uranium ore mining, underground

131920

Other Metal Ore Mining nec—Surface

4.73%

This class includes employers engaged in open-cut mining of metallic mineral ores not elsewhere classified.

Primary Activities:

Aluminium ore mining, surface

Antimony ore mining, surface

Bauxite mining, surface

Beryllium ore mining, surface

Bismuth ore mining, surface

Iron pyrite mining, surface

Manganese ore mining, surface

Metallic ore mining nec, surface

Molybdenite mining, surface

Platinum group metals mining, surface

Tantalite mining, surface

Tin ore mining, surface

Tungsten ore mining, surface

Uranium ore mining, surface

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

141

Construction Material Mining

141100

Gravel and Sand Quarrying

7.59%

This class includes employers engaged in quarrying, washing or screening of sand or natural gravel.

Exclusions and References:
Employers mainly engaged in

(a)  Quarrying, crushing or screening crushed or broken stone are included in Class 141900 Construction Material Mining nec and

(b)  Quarrying silica for industrial purposes are included in Class 142020 Mining nec—Surface.

Primary Activities:

Pebbles quarrying

River gravel quarrying, washing or screening

Rocks, ornamental, gathering

Sand quarrying, washing or screening

141900

Construction Material Mining nec

6.74%

This class includes employers engaged in quarrying, crushing or screening crushed or broken stone or in quarrying dimension stone or construction materials not elsewhere classified. This class also includes the quarrying of clay, marble, granite, limestone, slate or dolomite for use as a manufacturing input.

Exclusions and References:
Employers mainly engaged in

(a)  quarrying river gravel are included in Class 141100 Gravel and Sand Quarrying;

(b)  manufacturing within the same employer non-metallic mineral products (such as bricks, glass, cement, slate paving, cut and polished ornamental stone) are included in the appropriate classes of Division C Manufacturing; and

(c)  incidental quarrying of earth, soil or filling carried out by the contractor at construction site is primary to the appropriate class in Division E Construction.

Primary Activities:

Aggregate quarrying

Bentonite quarrying

Blue metal stone quarrying

Brick shale quarrying

Building stone quarrying

Cement clay quarrying

Chalk quarrying

Clay quarrying

Concrete crushing and recycling

Construction materials crushing or screening

Dimension stone quarrying

Earth, soil or filling quarrying

Fullers earth quarrying

Granite quarrying

Limestone quarrying

Marble quarrying

Road fill quarrying

Sandstone quarrying

Slate quarrying

Stone quarrying

Tile clay quarrying

142

Other Mining

142010

Other Mining nec—Underground

13.02%

This class includes employers engaged in underground mining of minerals not elsewhere classified.

Exclusions and References:
Employers mainly engaged in

(a)  refining of salt are included in Class 217900 Food Mfg nec; and

(b)  manufacturing synthetic gemstones are included in Class 264020 Non-Metallic Mineral Product Mfg nec; and (d) gemstone cutting are included in Class 294100 Jewellery and Silverware Mfg.

Primary Activities:

Abrasives mining, underground

Alabaster mining, underground

Alum mining, underground

Alunite mining, underground

Barite mining, underground

Chrysoprase mining, underground

Diamond mining, underground

Diatomite mining, underground

Fluorspar mining, underground

Gemstone mining, underground

Glauconite mining, underground

Graphite mining, underground

Gypsum mining, underground

Jade mining, underground

Kyanite mining, underground

Lithium minerals mining, underground

Magnesite mining, underground

Mica mining, underground

Mineral pigments mining nec, underground

Opal mining, underground

Phosphate rock mining, underground

Silica mining (for industrial purposes), underground

Vermiculite mining, underground

Zeolite mining, underground

142020

Other Mining nec—Surface

4.73%

This class includes employers engaged in open-cut mining or quarrying of minerals not elsewhere classified.

Exclusions and References:
Employers mainly engaged in

(a)  refining of salt are included in Class 217900 Food Mfg nec;

(b)  manufacturing synthetic gemstones are included in Class 264020 Non-Metallic Mineral Product Mfg nec; and

(c)  gemstone cutting are included in Class 294100 Jewellery and Silverware Mfg.

Primary Activities:

Abrasives mining, surface

Alabaster mining, surface

Alum mining, surface

Alunite mining, surface

Barite mining, surface

Chrysoprase mining, surface

Diamond mining, surface

Diatomite mining, surface

Felspar quarrying, surface

Flint quarrying, surface

Fluorspar mining, surface

Gemstone mining, surface

Glauconite mining, surface

Graphite mining, surface

Green sand mining, surface

Gypsum mining, surface

Jade mining, surface

Kyanite mining, surface

Lithium minerals mining, surface

Magnesite mining, surface

Mica mining, surface

Mineral pigments mining nec, surface

Opal mining, surface

Peat, cutting

Phosphate rock mining, surface

Quartz quarrying nec

Salt harvesting

Silica mining (for industrial purposes), surface

Talc quarrying

Vermiculite mining, surface

Zeolite mining, surface

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

151

Exploration

151100

Petroleum Exploration (Own Account)

4.73%

This class includes employers engaged in exploring for crude petroleum and natural gas on their own account.

Exclusions and References:
Employers mainly engaged in undertaking general exploration contracts for particular minerals are included in Class 151200 Petroleum Exploration Services.

Primary Activities:

Own account exploration for petroleum and natural gas

151200

Petroleum Exploration Services

4.73%

This class includes employers engaged in undertaking general exploration contracts for petroleum or natural gas.

Primary Activities:

Natural gas exploration on contract

Petroleum exploration on contract

151300

Mineral Exploration (Own Account)

4.73%

This class includes employers engaged in exploring for minerals (except for crude petroleum or natural gas) on their own account.

Exclusions and References:
Employers mainly engaged in undertaking general exploration contracts for particular minerals or in providing related drilling services are included in Class 151400 Mineral Exploration Services.

Primary Activities:

Own account exploration for minerals

151400

Mineral Exploration Services

6.74%

This class includes employers engaged in undertaking general exploration contracts for particular minerals on a contract or fee basis.

Primary Activities:

Mineral exploration on contract

152

Other Mining Services

152000

Other Mining Services

13.02%

This class includes employers engaged in carrying out part only of a mining operation on a fee or contract basis. This class also includes employers engaged in providing specialist oilfield services.

Exclusions and References:
Employers mainly engaged in

(a)  carrying out an entire mining operation are classified according to the deposit type;

(b)  providing geological or geophysical surveying services on a contract or fee basis are included in Class 782200 Surveying Services; and

(c)  providing ore testing, assaying or similar laboratory type services on a contract or fee basis are included in Class 782900 Technical Services nec.

Primary Activities:

Contract mining services

Oil and gas field services nec

Column 1
Group

Column 2
Class

Column 3
Title and Description

Column 4
Rate

211

Meat and Meat Product Manufacturing

211110

Abattoirs

15.00%

This class includes employers engaged in slaughtering and boning animals (except poultry).

Exclusions and References:
Employers mainly engaged in slaughtering poultry are included in Class 211210 Poultry Abattoirs.

Primary Activities:

Abattoir operation (except poultry abattoir operation)

211120

Meat Packing and Freezing

9.51%

This class includes employers engaged in boning, freezing or packing fresh meat (except poultry), but does not include employers undertaking any slaughtering of animals.

Exclusions and References:
Employers engaged in

(a)  slaughtering animals (other than poultry) are included in Class 211110;

(b)  packing or freezing poultry meat are included in Class 211220 Poultry Meat Processing; and

(c)  retailing fresh meat and butchers’ shop operation are included in Class 512100.

Primary Activities:

Animal meat packing and freezing (except poultry)

Beefburgers, frozen, mfg (except precooked)

Frozen meat mfg (except poultry)

Meat packing, fresh (except poultry)

211130

Meat Processing

6.26%

This class includes employers engaged in preserving, dehydrating and canning meat (except bacon or ham), but does not include employers undertaking any slaughtering of animals. This class also includes manufacturing meals from abattoir by-products (except from products of poultry slaughtering).

Exclusions and References:
Employers mainly engaged in

(a)  slaughtering animals (other than poultry) are included in Class 211110;

(b)  manufacturing or canning bacon or ham are included in Class 211300 Bacon, Ham and Smallgoods Mfg; and

(c)  retailing processed meat products are included in the appropriate class in Group 512 Specialised Food Retailing

Primary Activities:

Meat, canned, mfg (except bacon or ham)

Meat, dehydrated, mfg (except poultry)

Meat extracts or essences mfg

Meat mfg (except bacon, ham or uncanned poultry)

Meat or bone meal mfg (except fish, poultry or whale meal)

211140

Animal By-product Processing nec

3.12%

This class includes employers engaged in rendering lard or tallow and processing animal by-products for use in other manufacturing processes, not elsewhere classified.

Exclusions and References:

(a)  Employers mainly engaged in manufacturing refined animal oils or fats (except neatsfoot oil) are included in Class 214000 Oil and Fat Mfg; and

(b)  manufacturing musical instrument strings or surgical sutures from animal gut are included in Class 294900 Manufacturing nec.

Primary Activities:

Animal oils or fats, unrefined, mfg

Boiling down works

Bungs, caps or weasands, mfg

Gut materials, hand or machine split, mfg (for further processing)

Rendering lard and/or tallow

Sausage casing, mfg

211210

Poultry Abattoirs

13.63%

This class includes employers engaged in slaughtering poultry and game birds.

Exclusions and References:
Employers mainly engaged in

(a)  dressing, freezing, packing or canning poultry are included in Class 211220 Poultry Meat Processing; and

(b)  manufacturing poultry based smallgoods are included in Class 211300 Bacon, Ham and Smallgood Mfg.

Primary Activities:

Abattoir operation (poultry)

Game bird (eg pheasant, quail) slaughtering

211220

Poultry Meat Processing

6.26%

This class includes employers engaged in dressing, freezing or packing poultry and game birds where no slaughtering is undertaken.

Exclusions and References:
Employers engaged in

(a)  slaughtering poultry are included in Class 211210 Poultry Abattoirs; and

(b)  manufacturing poultry based smallgoods are included in Class 211300 Bacon, Ham and Smallgood Mfg.

Primary Activities:

Croquettes mfg (from poultry meat)

Frozen poultry mfg

Meals, poultry offal, mfg

Poultry meat mfg

Poultry packing

211300

Bacon, Ham and Smallgood Manufacturing

6.26%

This class includes employers engaged in manufacturing bacon or ham (including canned bacon or ham), smallgoods, or prepared meat (all meat, including beef) products not elsewhere classified.

Exclusions and References:
Employers mainly engaged in

(a)  rendering lard are included in Class 211140 Animal By-product Processing;

(b)  refining lard are included in Class 214000 Oil and Fat Mfg; and

(c)  manufacturing meat paste (including ham paste) are included in Class 217900 Food Manufacturing nec.

Primary Activities:

Bacon mfg

Corned meat mfg (except canned)

Croquettes mfg nec

Ham, canned, cooked green or smoked, mfg

Hamburgers, precooked, mfg

Meat, cooked, mfg (except poultry)

Meat specialities mfg nec

Pate mfg (except fish)

Sausages mfg (except canned)

Smallgoods mfg

212

Dairy Product Manufacturing

212100

Milk and Cream Processing

7.20%

This class includes employers engaged in grading, filtering, chilling fresh liquid whole milk or cream, or manufacturing, bottling or cartoning pasteurised liquid whole milk, flavoured liquid whole or skim milk, liquid skim milk, liquid standardised milk, cream, sour cream, cultured buttermilk or yoghurt.

Exclusions and References:
Employers mainly engaged in manufacturing or canning condensed, concentrated or evaporated skim milk, cream or buttermilk, are included in Class 212900 Dairy Product Mfg nec.

Primary Activities:

Buttermilk, cultured, mfg

Cream, pasteurised, mfg (except canned)

Flavoured liquid whole or skim milk mfg

Milk, processed liquid, mfg (except condensed, concentrated or evaporated milk, or liquid buttermilk)

Milk receival or distribution depot operation

Skim milk, liquid, mfg

Sour cream mfg

Standardised liquid milk mfg

Yoghurt mfg

212200

Ice Cream Manufacturing

7.20%

This class includes employers engaged in manufacturing ice cream or frozen confectionery.

Exclusions and References:
Employers mainly engaged in manufacturing ice cream mixes or milk based soft serve mixes are included in Class 212900 Dairy Product Mfg nec.

Primary Activities:

Confections, frozen, mfg

Ice cream mfg

Milk ices mfg

Water ices or fruit ices, frozen, mfg

212900

Dairy Product Manufacturing nec

7.20%

This class includes employers engaged in manufacturing butter, cheese, condensed, concentrated or evaporated milk, milk powder, and dairy products not elsewhere classified.

Exclusions and References:
Employers mainly engaged in

(a)  processing liquid milk and cream are included in Class 212100 Milk and Cream Processing; and

(b)  manufacturing ice cream and frozen confections are included in Class 212200 Ice Cream Mfg.

Primary Activities:

Anhydrous milkfat mfg (butteroil)

Baby foods, milk based, mfg (in powder form)

Butter mfg (except cocoa butter)

Buttermilk mfg (except cultured)

Casein mfg (except hardened)

Cheese mfg

Cream, canned, mfg

Health beverages, infants’ or invalids’ milk based, mfg (in powder form)

Ice cream mix, liquid or dried, mfg

Lactose mfg

Malt extract mfg

Malted milk powder mfg

Milk and coffee mixtures, condensed or concentrated, mfg

Milk based mixes mfg (for soft serves or thick shakes)

Milk, condensed or evaporated, mfg

Milk or cream, liquid, canning

Milk powder mfg

Milk products mfg nec

Skim milk based stock feed, dried protein enriched, mfg

Skim milk, dried, mfg

Whey or whey powder mfg

213

Fruit and Vegetable Processing

213000

Fruit and Vegetable Processing

5.23%

This class includes employers engaged in manufacturing canned, bottled, preserved, quick frozen or dried (except sun-dried) fruit and vegetable products. It includes dehydrated vegetable products, soups, sauces, pickles, and mixed meat and vegetable or cereal products.

Exclusions and References:
Employers mainly engaged in

(a)  sun-drying fruit are included in the appropriate classes of Group 011 Horticulture and Fruit Growing;

(b)  manufacturing Worcestershire sauce or potato crisps or similar snack foods are included in Class 217900 Food Mfg nec;

(c)  manufacturing, canning, bottling or cartoning fruit juices or fruit juice drinks of less than single strength are included in Class 218100 Soft Drink, Cordial and Syrup Mfg;

(d)  manufacturing wine vinegar are included in class 218300 Wine Mfg; and

(e)  packing fresh fruit are included in Class 471500 Fruit and Vegetable Wholesaling.

Primary Activities:

Baby foods, canned or bottled, mfg (except milk based)

Baked beans mfg

Candied or preserved peel mfg

Chutneys or relishes mfg

Coconut, desiccated, mfg

Dehydrated or evaporated fruit mfg (except sun-dried)

Fruit canning or bottling

Fruit drying (except sun-drying)

Fruit, frozen, mfg

Fruit juices, single strength or concentrated, mfg

Fruit pulp, puree or spreads, mfg

Fruit salad mfg

Health, invalid or baby foods mfg (cereal based)

Jam mfg (incl conserves, jellies or fruit spreads)

Mixed meat and cereals, mfg

Mixed meat and vegetables mfg

Preserved fruit mfg (except sun-dried)

Rice preparations, canned, mfg

Sauces mfg (except Worcestershire sauce)

Soup mfg

Spaghetti, canned, mfg

Vegetable juices or soups mfg

Vegetables, preserved, mfg (incl Canned, dehydrated, dried or quick-frozen)

Vegetable salads mfg

Vinegar mfg (except wine vinegar)

214

Oil and Fat Manufacturing

214000

Oil and Fat Manufacturing

5.29%

This class includes employers engaged in manufacturing crude vegetable or marine oils, fats, cake or meal, margarine, compound cooking oils or fats, blended table or salad oils, or refined or hydrogenated oils or fats not elsewhere classified.

Exclusions and References:
Employers mainly engaged in

(a)  manufacturing unrefined animal oils or fats (except neatsfoot oil) or in rendering tallow or lard are included in Class 211140 Animal By-product Processing; and

(b)  distilling or refining essential oils are included in Class 254900 Chemical Product Mfg nec.

Primary Activities:

Animal oils, refined, mfg

Cotton linters mfg

Deodorised vegetable oils mfg

Edible oils or fats, blended mfg

Fish or other marine animal oils or meal mfg

Lard, refined, mfg

Margarine mfg

Tallow, refined, mfg

Vegetable oil, meal or cake mfg

215

Flour Mill and Cereal Food Manufacturing

215100

Flour Mill Product Manufacturing

5.10%

This class includes employers engaged in milling flour, (except rice flour) or in manufacturing cereal starch, gluten, starch sugars or arrowroot.

Exclusions and References:
Employers mainly engaged in

(a)  manufacturing milled rice, rice flour, meal or offal, hulled or shelled oats, oatmeal for human consumption, prepared cereal breakfast foods or self-raising flour are included in Class 215200 Cereal Food and Baking Mix Mfg;

(b)  manufacturing prepared animal or bird foods from cereals, or in manufacturing cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye) are included in Class 217400 Prepared Animal and Bird Feed Mfg; and

(c)  repacking flour or cereal foods are included in Class 471900 Grocery Wholesaling nec.

Primary Activities:

Arrowroot mfg

Atta flour mfg

Barley meal or flour mfg (for human consumption; except prepared breakfast food)

Bran, wheaten, mfg (except prepared breakfast food)

Cornflour mfg

Dextrin mfg

Dextrose mfg

Flour, wheat, mfg (except self-raising flour)

Glucose mfg

Gluten mfg

Pollard mfg (from wheat, barley or rye)

Rye flour, meal or offal mfg (except prepared breakfast food)

Sausage binder or similar meal mfg (from wheat)

Semolina mfg

Starch mfg

Starch sugars mfg

Wheat germ mfg

Wheat meal mfg (for human consumption; except prepared breakfast food)

215200

Cereal Food and Baking Mix Manufacturing

5.10%

This class includes employers engaged in manufacturing prepared cereal breakfast foods, pasta, milled rice, rice flour, meal or offal, hulled or shelled oats, oatmeal for human consumption, self-raising flour, prepared baking mixes, jelly crystals or custard powder.

Exclusions and References:
Employers mainly engaged in

(a)  manufacturing prepared animal or bird foods from cereals, or in manufacturing cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye) are included in Class 217400 Prepared Animal and Bird Feed Mfg; and

(b)  repacking cereal food products are included in Class 471900 Grocery Wholesaling nec.

Primary Activities:

Baking mixes, prepared, mfg

Baking powder mfg

Batter mixes mfg

Bread dough, frozen, mfg

Bread mixes, dry, mfg

Cake mixes mfg

Cereal breakfast foods, prepared, mfg

Cereal foods mfg nec

Crumbs mfg (made from cereal food; except biscuit or bread-crumbs)

Custard powder mfg

Desserts, prepared, mfg (in dry form) nec

Farina mfg

Jelly crystals mfg

Milled rice mfg

Oatmeal mfg (for human consumption)

Oats, hulled or shelled, mfg

Oats, kilned or unkilned, mfg

Pasta mfg

Pastry dough, frozen mfg

Pastry mixes mfg

Pizza mix mfg

Rice flour, meal or offal mfg

Rice mfg (except fried)

Sago mfg

Scone mixes mfg

Self-raising flour mfg

Tapioca mfg

216

Bakery Product Manufacturing

216100

Bread Manufacturing

6.41%

This class includes employers engaged in manufacturing bread.

Exclusions and References:
Employers mainly engaged in

(a)  selling to the public bread baked on the same premises are included in Class 512400 Bread and Cake Retailing; and

(b)  manufacturing unleavened bread are included in Class 216300 Biscuit Mfg.

Primary Activities:

Bread bakery operation

Breadcrumbs mfg

Bread rolls mfg

Fruit loaf mfg

Leavened bread mfg

216200

Cake and Pastry Manufacturing

6.13%

This class includes employers engaged in manufacturing cakes, pastries, pies or similar bakery products (including canned or frozen bakery products).

Exclusions and References:
Employers mainly engaged in selling cakes or pastries, produced on their premises, directly to the general public are included in Class 512400 Bread and Cake Retailing.

Primary Activities:

Cake icing or decorating

Cakes or pastries mfg

Crumpets mfg

Doughnuts mfg

Fruit or yoghurt slices, mfg

Meat pies mfg

Pastry mfg (except frozen pastry dough)

Pies mfg

Plum pudding mfg

216300

Biscuit Manufacturing

3.12%

This class includes employers engaged in manufacturing biscuits (including unleavened bread).

Exclusions and References:
Employers mainly engaged in

(a)  manufacturing dog biscuits are included in Class 217400 Prepared Animal and Bird Feed Mfg; and

(b)  manufacturing hot bake biscuits or cookies for sale on the same premises to the public are included in Class 512400 Bread and Cake Retailing.

Primary Activities:

Biscuit crumbs mfg

Biscuits mfg (except dog biscuits)

Ice cream cones or wafers mfg

Rusks mfg

Unleavened bread mfg

217

Other Food Manufacturing

217100

Sugar Manufacturing

5.54%

This class includes employers engaged in manufacturing raw or refined sugar, or molasses.

Primary Activities:

Brown sugar mfg

Cane syrup mfg

Caster sugar mfg

Icing sugar mfg

Icing sugar mixture mfg

Molasses mfg

Sugar mfg

Treacle mfg

217200

Confectionery Manufacturing

5.10%

This class includes employers engaged in manufacturing confectionery, chocolate or cocoa products, with or without sugar.

Primary Activities:

Chewing gum mfg

Chocolate mfg

Cocoa butter mfg

Cocoa products mfg

Confectionery mfg

Crystallised or glace fruit mfg

Drinking chocolate mfg

Licorice candy mfg

Marshmallows mfg

Marzipan mfg

Nuts, candied, mfg

Popcorn, candied, mfg

217300

Seafood Processing

6.26%

This class includes employers engaged in processing fish or other seafoods. This class also includes employers engaged in operating vessels which process but do not catch fish or other seafoods.

Exclusions and References:
Employers mainly engaged in

(a)  operating vessels which both catch and process fish or other seafoods are included in the appropriate classes in Group 041 Marine Fishing; and

(b)  freezing whole fin fish, or shelling or freezing oysters or bottling oysters in brine are included in Class 471400 Fish Wholesaling.

Primary Activities:

Crustaceans, processed, mfg (incl cooked and/or frozen) nec

Fish, canned, mfg

Fish cleaning or filleting

Fish, dried or smoked, mfg

Fish fillet mfg

Fish loaf or cake mfg

Fish paste mfg

Fish pate mfg

Molluscs, processed, mfg (incl shelled; except oysters)

Oysters, canned, mfg

Scallops, preserved, mfg

Seafoods, canned, mfg

Seafoods, preserved, mfg

217400

Prepared Animal and Bird Feed Manufacturing

6.26%

This class includes employers engaged in manufacturing prepared animal or bird feed, including cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye).

Exclusions and References:
Employers mainly engaged in

(a)  slaughtering animals for pet food are included in Class 211110 Abattoirs or 211210 Poultry Abattoirs;