ACC Work Levy Rate for CU 87100
Childcare services — Health Care and Social Assistance
| Levy | Rate (per $100) |
|---|---|
| Work levy (CU 87100) | $0.62 |
| Working Safer levy (flat, all CUs) | $0.08 |
| Combined ACC Work Account levy | $0.70 |
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 87100
| Liable earnings | Work levy | Working Safer levy | Total |
|---|---|---|---|
| $50,000 | $310.00 | $40.00 | $350.00 |
| $100,000 | $620.00 | $80.00 | $700.00 |
| $250,000 | $971.17 | $125.31 | $1,096.49 |
Is $0.62 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 87100 sits in the second-cheapest quarter: 248 classification units are charged less and 286 are charged more.
| Comparison | Rate (per $100) | Work levy on $100,000 |
|---|---|---|
| CU 87100 — Childcare services | $0.62 | $620.00 |
| Median of all 536 CUs | $0.67 | $670.00 |
| Median of the 22 Health Care and Social Assistance CUs | $0.19 | $190.00 |
On $100,000 of liable earnings that is $50.00 a year less Work levy than the median classification unit. CU 87100 is one of 2 classification units on this same rate , spread across 2 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 Health Care and Social Assistance the levy runs from $0.09 (CU 86210, General practice medical services) to $1.26 (CU 87290, Social assistance services (not elsewhere classified)) — $1,170.00 a year apart on $100,000 of liable earnings. These are the Health Care and Social Assistance units closest to CU 87100 on a different rate:
| Classification unit | Rate | vs CU 87100 on $100,000 |
|---|---|---|
| CU 86110 Hospitals (except psychiatric hospitals) | $0.56 | −$60.00 a year |
| CU 86120 Psychiatric hospitals and psychiatric services | $0.56 | −$60.00 a year |
| CU 86132 Midwifery services | $0.56 | −$60.00 a year |
| CU 86130 Aged care residential services | $0.99 | +$370.00 a year |
| CU 86330 Ambulance services | $0.99 | +$370.00 a year |
| CU 87210 Retirement village operation (without rest home or hospital facilities) | $0.99 | +$370.00 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 87100 pre-selected to see your exact levy for your own liable earnings.
Open ACC Work Levy Calculator →Other classification units in Health Care and Social Assistance
Frequently Asked Questions
What is ACC Classification Unit 87100?
CU 87100 is "Childcare services", one of ACC's 536 Classification Units in the Health Care and Social Assistance 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 87100?
For the 2026-27 levy year (1 April 2026 - 31 March 2027), CU 87100 has a Work Account levy rate of $0.62 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 $0.70 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 $0.62 per $100 a high ACC levy rate?
It sits in the second-cheapest quarter of ACC's 536 classification units: 248 charge less and 286 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 Health Care and Social Assistance alone, rates run from $0.09 (CU 86210, General practice medical services) to $1.26 (CU 87290, Social assistance services (not elsewhere classified)). On $100,000 of liable earnings that is a difference of $1,170.00 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 "Childcare 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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