ACC Work Levy Rate for CU 78100
Scientific research services — Professional, Scientific and Technical Services
| Levy | Rate (per $100) |
|---|---|
| Work levy (CU 78100) | $0.08 |
| Working Safer levy (flat, all CUs) | $0.08 |
| Combined ACC Work Account levy | $0.16 |
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 78100
| Liable earnings | Work levy | Working Safer levy | Total |
|---|---|---|---|
| $50,000 | $40.00 | $40.00 | $80.00 |
| $100,000 | $80.00 | $80.00 | $160.00 |
| $250,000 | $125.31 | $125.31 | $250.63 |
Is $0.08 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 78100 sits in the cheapest quarter: 36 classification units are charged less and 499 are charged more.
| Comparison | Rate (per $100) | Work levy on $100,000 |
|---|---|---|
| CU 78100 — Scientific research services | $0.08 | $80.00 |
| Median of all 536 CUs | $0.67 | $670.00 |
| Median of the 16 Professional, Scientific and Technical Services CUs | $0.10 | $100.00 |
On $100,000 of liable earnings that is $590.00 a year less Work levy than the median classification unit. $0.08 is a rate no other classification unit carries.
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 Professional, Scientific and Technical Services the levy runs from $0.02 (CU 78340, Computer systems design and related services) to $0.35 (CU 86400, Veterinary services) — $330.00 a year apart on $100,000 of liable earnings. These are the Professional, Scientific and Technical Services units closest to CU 78100 on a different rate:
| Classification unit | Rate | vs CU 78100 on $100,000 |
|---|---|---|
| CU 78530 Market research and statistical services | $0.07 | −$10.00 a year |
| CU 78210 Architectural services | $0.10 | +$20.00 a year |
| CU 78220 Surveying and mapping services | $0.10 | +$20.00 a year |
| CU 78230 Engineering design and engineering consulting services | $0.10 | +$20.00 a year |
| CU 78520 Specialised design services (not elsewhere classified) | $0.10 | +$20.00 a year |
| CU 78410 Legal services | $0.05 | −$30.00 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 78100 pre-selected to see your exact levy for your own liable earnings.
Open ACC Work Levy Calculator →Other classification units in Professional, Scientific and Technical Services
Frequently Asked Questions
What is ACC Classification Unit 78100?
CU 78100 is "Scientific research services", one of ACC's 536 Classification Units in the Professional, Scientific and Technical Services 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 78100?
For the 2026-27 levy year (1 April 2026 - 31 March 2027), CU 78100 has a Work Account levy rate of $0.08 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 $0.16 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 $0.08 per $100 a high ACC levy rate?
It sits in the cheapest quarter of ACC's 536 classification units: 36 charge less and 499 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 Professional, Scientific and Technical Services alone, rates run from $0.02 (CU 78340, Computer systems design and related services) to $0.35 (CU 86400, Veterinary services). On $100,000 of liable earnings that is a difference of $330.00 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 "Scientific research services", 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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