ACC Work Levy Rate for CU 51100
Supermarket and grocery stores — Retail Trade
| Levy | Rate (per $100) |
|---|---|
| Work levy (CU 51100) | $0.67 |
| Working Safer levy (flat, all CUs) | $0.08 |
| Combined ACC Work Account levy | $0.75 |
Rates are GST-exclusive, for the 2026-27 levy year (1 April 2026 - 31 March 2027). Does not include the ACC earner's levy, CoverPlus Extra, or Experience Rating discounts/loadings.
Worked examples for CU 51100
| Liable earnings | Work levy | Working Safer levy | Total |
|---|---|---|---|
| $50,000 | $335.00 | $40.00 | $375.00 |
| $100,000 | $670.00 | $80.00 | $750.00 |
| $250,000 | $1,049.49 | $125.31 | $1,174.81 |
Is $0.67 per $100 a high rate?
ACC sets a separate Work levy rate for each of its 536 classification units, priced on the injury risk and claims history of that activity rather than the size of the business. For 2026-27 those rates run from $0.02 to $5.29 per $100 of liable earnings, with a median of $0.67. CU 51100 sits right on that median: 255 classification units are charged less and 262 are charged more.
| Comparison | Rate (per $100) | Work levy on $100,000 |
|---|---|---|
| CU 51100 — Supermarket and grocery stores | $0.67 | $670.00 |
| Median of all 536 CUs | $0.67 | $670.00 |
| Median of the 39 Retail Trade CUs | $0.51 | $510.00 |
That is exactly the median CU rate for 2026-27. CU 51100 is one of 19 classification units on this same rate , spread across 6 industry sectors.
What a different classification would cost
ACC assigns your CU from your declared business activity, so a business doing more than one thing can reasonably sit in more than one unit — and the choice is not cost-neutral. Within Retail Trade the levy runs from $0.18 (CU 52510, Pharmaceutical, cosmetic, and toiletry goods retailing) to $1.45 (CU 52592, Firewood, coal, and coke retailing) — $1,270.00 a year apart on $100,000 of liable earnings. These are the Retail Trade units closest to CU 51100 on a different rate:
| Classification unit | Rate | vs CU 51100 on $100,000 |
|---|---|---|
| CU 52230 Manchester and textile goods retailing (not elsewhere classified) | $0.69 | +$20.00 a year |
| CU 52310 Furniture retailing | $0.69 | +$20.00 a year |
| CU 52320 Floor-covering retailing | $0.69 | +$20.00 a year |
| CU 52330 Hardware and building supplies retailing | $0.69 | +$20.00 a year |
| CU 52520 Antique and used goods retailing | $0.69 | +$20.00 a year |
| CU 52530 Garden supplies retailing | $0.69 | +$20.00 a year |
Shown to help you sanity-check the CU on your ACC invoice against what your business actually does. You cannot choose your classification unit — ACC assigns it, and describing your activity inaccurately to get a lower rate is a false declaration.
Calculate your exact ACC Work levy
The figures above are worked examples. Use our calculator with CU 51100 pre-selected to see your exact levy for your own liable earnings.
Open ACC Work Levy Calculator →Other classification units in Retail Trade
Frequently Asked Questions
What is ACC Classification Unit 51100?
CU 51100 is "Supermarket and grocery stores", one of ACC's 536 Classification Units in the Retail Trade sector. ACC assigns businesses and self-employed people to this CU based on their declared business activity or BIC code.
What is the ACC Work levy rate for CU 51100?
For the 2026-27 levy year (1 April 2026 - 31 March 2027), CU 51100 has a Work Account levy rate of $0.67 per $100 of liable earnings, GST-exclusive. On top of that, every CU also pays the flat Working Safer levy of $0.08 per $100 — a combined rate of $0.75 per $100.
Is this the same as the ACC earner's levy?
No. The earner's levy is a single flat rate every employee and self-employed person pays for non-work injury cover — it's the same regardless of CU. The Work levy calculated here is an additional levy employers and self-employed people pay, and it varies by classification unit.
Is $0.67 per $100 a high ACC levy rate?
It is exactly the median rate across ACC's 536 classification units: 255 charge less and 262 charge more. The median CU rate for 2026-27 is $0.67 per $100, and rates run from $0.02 to $5.29 — a spread that reflects injury risk and claims history by industry, not the size of the business.
What does being in the wrong CU cost?
Within Retail Trade alone, rates run from $0.18 (CU 52510, Pharmaceutical, cosmetic, and toiletry goods retailing) to $1.45 (CU 52592, Firewood, coal, and coke retailing). On $100,000 of liable earnings that is a difference of $1,270.00 a year in Work levy — which is why it is worth checking the CU on your ACC invoice actually matches what your business does.
How do I confirm my own CU?
ACC assigns your CU based on your declared business activity or BIC code — check a recent ACC invoice, or use ACC's CoverPlus Extra estimator for a business-specific confirmation. If your work doesn't match "Supermarket and grocery stores", search our full CU list for a closer match.
Sources
Calculations assume the 2026-27 levy year, GST-exclusive rates, and no Experience Rating discount/loading or CoverPlus Extra. Confirm your own CU on a recent ACC invoice or via ACC's CoverPlus Extra estimator — this page is a reference estimate, not a substitute for your ACC assessment.
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