ACC Work Levy Rates by Classification Unit
All 536 ACC Classification Units for the 2026-27 levy year (1 April 2026 - 31 March 2027), grouped by industry. Rates are GST-exclusive Work Account levy per $100 of liable earnings.
Agriculture, Forestry and Fishing (42)
CU 01110
Nursery production
$0.88 / $100
CU 01111
Turf growing
$0.88 / $100
CU 01120
Floriculture production
$0.88 / $100
CU 01130
Vegetable growing
$0.88 / $100
CU 01140
Grape growing
$0.88 / $100
CU 01150
Apple and pear growing
$0.88 / $100
CU 01160
Stone fruit growing
$0.88 / $100
CU 01170
Kiwifruit growing
$0.88 / $100
CU 01180
Olive growing
$0.88 / $100
CU 01190
Fruit and tree nut growing (not elsewhere classified)
$0.88 / $100
CU 01191
Citrus fruit growing
$0.88 / $100
CU 01192
Berry fruit growing
$0.88 / $100
CU 01210
Grain growing
$0.88 / $100
CU 01220
Grain and sheep or grain and beef cattle farming
$1.73 / $100
CU 01230
Sheep and beef cattle farming
$1.73 / $100
CU 01240
Sheep farming
$1.73 / $100
CU 01250
Beef cattle farming
$1.73 / $100
CU 01300
Dairy cattle farming
$2.14 / $100
CU 01410
Poultry farming (meat)
$1.66 / $100
CU 01420
Poultry farming (eggs)
$1.66 / $100
CU 01510
Pig farming
$1.55 / $100
CU 01520
Horse farming and horse agistment
$2.55 / $100
CU 01530
Deer farming
$1.55 / $100
CU 01590
Livestock farming (not elsewhere classified)
$1.55 / $100
CU 01593
Beekeeping
$1.55 / $100
CU 01690
Crop growing (not elsewhere classified)
$0.88 / $100
CU 01692
Mushroom growing
$0.88 / $100
CU 02120
Shearing services
$2.82 / $100
CU 02190
Agriculture and fishing support services (not elsewhere classified)
$1.99 / $100
CU 02195
Horticultural contracting and labour supply services
$0.88 / $100
CU 02200
Hunting and trapping
$2.20 / $100
CU 03010
Forestry
$2.20 / $100
CU 03020
Logging
$2.20 / $100
CU 03021
Forest product and moss gathering and processing
$1.99 / $100
CU 03030
Forestry support services (excluding tree cutting and felling)
$2.20 / $100
CU 04110
Rock lobster and crab fishing or potting
$2.41 / $100
CU 04120
Prawn fishing
$2.41 / $100
CU 04130
Fish trawling, seining, and netting (including processing on board)
$2.41 / $100
CU 04150
Line fishing (including processing on board)
$2.41 / $100
CU 04190
Fishing (not elsewhere classified)
$2.41 / $100
CU 04210
Offshore aquaculture
$1.99 / $100
CU 04220
Onshore aquaculture
$1.99 / $100
Mining (13)
CU 11010
Coal mining
$1.00 / $100
CU 12000
Oil and gas extraction
$0.22 / $100
CU 13110
Iron ore mining
$1.00 / $100
CU 13140
Gold ore mining
$1.00 / $100
CU 13150
Mineral sand mining
$1.00 / $100
CU 13170
Silver, lead, and zinc ore mining
$1.00 / $100
CU 13190
Metal ore mining (not elsewhere classified)
$1.00 / $100
CU 14110
Gravel and sand quarrying
$1.00 / $100
CU 14190
Construction material mining (not elsewhere classified)
$1.00 / $100
CU 14200
Mining and quarrying (not elsewhere classified)
$1.00 / $100
CU 15110
Petroleum and natural gas exploration
$1.00 / $100
CU 15130
Mineral exploration
$1.00 / $100
CU 15200
Mining support services (not elsewhere classified)
$1.00 / $100
Manufacturing (143)
CU 21110
Meat processing
$3.40 / $100
CU 21120
Poultry processing
$1.18 / $100
CU 21130
Cured meat and smallgoods manufacturing
$1.18 / $100
CU 21210
Milk and cream processing
$0.67 / $100
CU 21220
Ice cream manufacturing
$0.67 / $100
CU 21290
Cheese and other dairy product manufacturing
$0.67 / $100
CU 21300
Fruit and vegetable processing
$1.23 / $100
CU 21400
Oil and fat manufacturing
$1.23 / $100
CU 21510
Grain mill product manufacturing
$1.18 / $100
CU 21520
Cereal, pasta, and baking mix manufacturing
$0.96 / $100
CU 21610
Bread manufacturing (factory-based)
$0.96 / $100
CU 21620
Cake and pastry manufacturing (factory-based)
$0.89 / $100
CU 21630
Biscuit manufacturing (factory-based)
$0.89 / $100
CU 21640
Bakery product manufacturing (non-factory-based)
$0.67 / $100
CU 21710
Sugar manufacturing
$0.67 / $100
CU 21720
Confectionery manufacturing
$0.67 / $100
CU 21730
Seafood processing (other than on board vessels)
$1.18 / $100
CU 21740
Prepared animal and bird feed manufacturing
$0.89 / $100
CU 21790
Food product manufacturing (not elsewhere classified)
$0.89 / $100
CU 21795
Potato crisps and corn crisps manufacturing
$0.46 / $100
CU 21810
Soft drink, cordial, and syrup manufacturing
$0.46 / $100
CU 21820
Beer manufacturing
$0.46 / $100
CU 21830
Wine and alcoholic beverage manufacturing
$0.46 / $100
CU 21840
Spirit manufacturing
$0.46 / $100
CU 21900
Cigarette and tobacco product manufacturing
$0.20 / $100
CU 22110
Wool scouring
$1.51 / $100
CU 22120
Synthetic textile manufacturing
$0.73 / $100
CU 22140
Natural textile manufacturing
$0.73 / $100
CU 22210
Cut and sewn textile product manufacturing
$0.60 / $100
CU 22220
Textile floor-covering manufacturing
$0.73 / $100
CU 22230
Rope, cordage, and twine manufacturing
$0.73 / $100
CU 22290
Textile finishing and textile product manufacturing (not elsewhere classified)
$0.60 / $100
CU 22390
Knitted product manufacturing
$0.60 / $100
CU 22420
Clothing manufacturing
$0.60 / $100
CU 22500
Footwear manufacturing
$0.60 / $100
CU 22611
Leather tanning, fellmongery, and fur dressing
$1.51 / $100
CU 22620
Leather and leather substitute goods manufacturing
$0.60 / $100
CU 23110
Log sawmilling
$1.83 / $100
CU 23120
Wood chipping
$1.83 / $100
CU 23130
Timber resawing and dressing
$1.83 / $100
CU 23210
Veneer and plywood manufacturing
$1.45 / $100
CU 23220
Reconstituted wood product manufacturing
$0.65 / $100
CU 23230
Wooden structural fittings and components manufacturing
$1.45 / $100
CU 23290
Wood product manufacturing (not elsewhere classified)
$1.45 / $100
CU 23310
Pulp, paper, and paperboard manufacturing
$0.42 / $100
CU 23330
Corrugated paperboard and paperboard container manufacturing
$0.42 / $100
CU 23340
Paper bag and sack manufacturing
$0.42 / $100
CU 23390
Converted paper product manufacturing (not elsewhere classified)
$0.65 / $100
CU 23391
Sanitary paper product manufacturing
$0.65 / $100
CU 24110
Paper stationery manufacturing
$0.42 / $100
CU 24120
Printing
$0.38 / $100
CU 24130
Printing support services
$0.38 / $100
CU 24300
Reproduction of recorded media
$0.07 / $100
CU 25100
Petroleum refining and petroleum fuel manufacturing
$0.22 / $100
CU 25200
Petroleum and coal product manufacturing (not elsewhere classified)
$0.83 / $100
CU 25310
Fertiliser manufacturing
$0.83 / $100
CU 25320
Industrial gas manufacturing
$0.22 / $100
CU 25330
Synthetic resin and synthetic rubber manufacturing
$0.83 / $100
CU 25340
Basic organic chemical manufacturing
$0.45 / $100
CU 25350
Basic inorganic chemical manufacturing
$0.22 / $100
CU 25360
Basic polymer manufacturing (not elsewhere classified)
$0.83 / $100
CU 25410
Explosives manufacturing
$0.45 / $100
CU 25420
Paint and coatings manufacturing
$0.45 / $100
CU 25430
Human pharmaceutical and medicinal product manufacturing
$0.36 / $100
CU 25431
Veterinary pharmaceutical and medicinal product manufacturing
$0.36 / $100
CU 25440
Pesticide manufacturing
$0.36 / $100
CU 25450
Cleaning-compound manufacturing
$0.36 / $100
CU 25460
Cosmetic and toiletry preparation manufacturing
$0.36 / $100
CU 25490
Basic chemical product manufacturing (not elsewhere classified)
$0.45 / $100
CU 25491
Adhesive manufacturing
$0.45 / $100
CU 25510
Tyre manufacturing
$0.60 / $100
CU 25590
Natural rubber product manufacturing
$0.60 / $100
CU 25610
Rigid and semi-rigid polymer product manufacturing
$0.74 / $100
CU 25630
Polymer film and sheet packaging material manufacturing
$0.74 / $100
CU 25650
Polymer foam product manufacturing
$0.74 / $100
CU 25661
Polymer product manufacturing (not elsewhere classified)
$0.74 / $100
CU 26100
Glass and glass product manufacturing
$1.23 / $100
CU 26210
Clay brick manufacturing
$1.23 / $100
CU 26290
Ceramic product manufacturing (not elsewhere classified)
$1.44 / $100
CU 26310
Cement and lime manufacturing
$1.23 / $100
CU 26320
Plaster and gypsum product manufacturing
$1.23 / $100
CU 26330
Ready-mixed concrete manufacturing
$1.44 / $100
CU 26350
Concrete product manufacturing
$1.23 / $100
CU 26400
Non-metallic mineral product manufacturing
$1.23 / $100
CU 27110
Iron smelting and steel manufacturing
$0.90 / $100
CU 27120
Iron and steel casting
$0.90 / $100
CU 27121
Iron and steel forging
$0.90 / $100
CU 27130
Steel pipe and tube manufacturing
$0.90 / $100
CU 27210
Alumina production
$1.07 / $100
CU 27220
Aluminium smelting
$1.07 / $100
CU 27230
Copper, silver, lead, and zinc smelting and refining
$1.07 / $100
CU 27290
Basic non-ferrous metal manufacturing (not elsewhere classified)
$1.07 / $100
CU 27310
Aluminium rolling, drawing, and extruding
$1.03 / $100
CU 27320
Basic non-ferrous metal product manufacturing
$1.07 / $100
CU 27330
Non-ferrous metal casting and forging
$1.07 / $100
CU 27410
Structural steel fabricating
$1.48 / $100
CU 27420
Architectural aluminium product manufacturing
$1.03 / $100
CU 27430
Metal roof and guttering manufacturing (except aluminium)
$1.02 / $100
CU 27490
Structural metal product manufacturing (not elsewhere classified)
$1.48 / $100
CU 27510
Metal container manufacturing (not elsewhere classified)
$0.79 / $100
CU 27590
Sheet metal product manufacturing (except metal structural and container products)
$1.02 / $100
CU 27620
Spring and wire product manufacturing
$0.79 / $100
CU 27630
Nut, bolt, screw, and rivet manufacturing
$1.07 / $100
CU 27640
Surface coating and finishing
$1.26 / $100
CU 27690
Fabricated metal product manufacturing (not elsewhere classified)
$1.26 / $100
CU 27692
Boiler, tank, and other heavy-gauge metal container manufacturing
$1.26 / $100
CU 28110
Motor vehicle manufacturing
$0.96 / $100
CU 28120
Motor vehicle body and trailer manufacturing
$1.23 / $100
CU 28130
Automotive electrical components manufacturing
$0.34 / $100
CU 28190
Motor vehicle parts manufacturing (not elsewhere classified)
$0.96 / $100
CU 28210
Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
$1.39 / $100
CU 28220
Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
$1.10 / $100
CU 28230
Railway rolling stock manufacturing and repair services
$1.23 / $100
CU 28240
Aircraft manufacturing and repair services
$0.34 / $100
CU 28290
Transport equipment manufacturing (not elsewhere classified)
$0.96 / $100
CU 28310
Photographic, optical, and ophthalmic equipment manufacturing
$0.18 / $100
CU 28320
Medical and surgical equipment and prosthetics manufacturing
$0.18 / $100
CU 28390
Professional and scientific equipment manufacturing (not elsewhere classified)
$0.18 / $100
CU 28410
Computer and electronic office equipment manufacturing
$0.18 / $100
CU 28420
Communications equipment manufacturing
$0.18 / $100
CU 28490
Electronic equipment manufacturing
$0.34 / $100
CU 28510
Domestic appliance manufacturing (not elsewhere classified)
$0.34 / $100
CU 28511
Whiteware appliance manufacturing
$0.34 / $100
CU 28520
Electric cable and wire manufacturing
$0.34 / $100
CU 28540
Electric lighting equipment manufacturing
$0.34 / $100
CU 28590
Electrical equipment manufacturing (not elsewhere classified)
$0.34 / $100
CU 28610
Agricultural machinery and equipment manufacturing
$1.23 / $100
CU 28620
Mining and construction machinery manufacturing
$1.23 / $100
CU 28630
Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
$0.74 / $100
CU 28640
Machine tool and parts manufacturing
$0.74 / $100
CU 28650
Lifting and material-handling equipment manufacturing
$0.74 / $100
CU 28660
Pump and compressor manufacturing
$0.74 / $100
CU 28670
Fixed space heating, cooling, and ventilation equipment manufacturing
$0.74 / $100
CU 28690
Machinery and equipment manufacturing (not elsewhere classified)
$1.23 / $100
CU 29110
Prefabricated metal building manufacturing
$1.26 / $100
CU 29190
Prefabricated wooden building manufacturing
$1.45 / $100
CU 29210
Wooden furniture and upholstered seat manufacturing
$1.13 / $100
CU 29220
Metal furniture manufacturing
$0.74 / $100
CU 29230
Mattress manufacturing
$0.60 / $100
CU 29290
Furniture manufacturing (not elsewhere classified)
$1.13 / $100
CU 29410
Jewellery and silverware manufacturing
$0.18 / $100
CU 29420
Toy, sporting, and recreational product manufacturing
$1.13 / $100
CU 29490
Manufacturing (not elsewhere classified)
$1.13 / $100
Electricity, Gas, Water and Waste Services (13)
CU 36101
Electricity line-system operation
$0.67 / $100
CU 36102
On-selling electricity and electricity market operation
$0.13 / $100
CU 36103
Energy and services utilities operation (excluding construction, maintenance, and plant operation)
$0.13 / $100
CU 36110
Fossil fuel electricity generation
$0.13 / $100
CU 36120
Hydroelectricity generation
$0.13 / $100
CU 36130
Electricity generation (not elsewhere classified)
$0.13 / $100
CU 36200
Gas supply
$0.67 / $100
CU 37010
Water supply
$0.67 / $100
CU 37020
Sewerage and drainage services
$0.67 / $100
CU 96340
Waste treatment and disposal services
$2.00 / $100
CU 96350
Solid waste collection services
$2.00 / $100
CU 96370
Waste remediation and materials recovery services
$2.00 / $100
CU 96380
Waste collection services (not elsewhere classified)
$2.00 / $100
Construction (26)
CU 41110
House construction
$1.53 / $100
CU 41120
Residential building construction (not elsewhere classified)
$1.35 / $100
CU 41130
Non-residential building construction
$1.35 / $100
CU 41210
Road and bridge construction
$1.10 / $100
CU 41220
Heavy and civil engineering construction (not elsewhere classified)
$0.87 / $100
CU 41221
Utility and communications network construction and maintenance services
$0.67 / $100
CU 41222
Land development and subdivision
$1.53 / $100
CU 42100
Site preparation services
$1.53 / $100
CU 42101
Hire of construction machinery and cranes with operator
$1.76 / $100
CU 42210
Concreting services
$1.76 / $100
CU 42220
Bricklaying services
$2.25 / $100
CU 42230
Roofing services
$2.25 / $100
CU 42240
Structural steel erection services
$2.25 / $100
CU 42310
Plumbing services
$1.35 / $100
CU 42320
Electrical services (including telecommunication services within buildings)
$0.68 / $100
CU 42330
Air conditioning and heating services
$0.85 / $100
CU 42341
Fire and security alarm installation services
$0.85 / $100
CU 42342
Building installation services (not elsewhere classified)
$1.76 / $100
CU 42410
Plastering and ceiling services
$1.76 / $100
CU 42420
Carpentry services
$1.76 / $100
CU 42430
Tiling and carpeting services
$1.76 / $100
CU 42440
Painting and decorating services
$1.67 / $100
CU 42450
Glazing services
$1.76 / $100
CU 42510
Landscape construction services
$1.76 / $100
CU 42590
Construction services (not elsewhere classified)
$1.76 / $100
CU 42595
Construction services and property developers
$0.40 / $100
Wholesale Trade (38)
CU 45111
Wool wholesaling
$0.25 / $100
CU 45120
Cereal grain wholesaling
$0.79 / $100
CU 45190
Agricultural product wholesaling (not elsewhere classified)
$0.51 / $100
CU 45210
Petroleum product wholesaling (including product ownership to retail point-of-sale)
$0.25 / $100
CU 45220
Metal and mineral wholesaling
$1.03 / $100
CU 45230
Industrial and agricultural chemical product wholesaling
$0.25 / $100
CU 45310
Timber wholesaling
$1.45 / $100
CU 45390
Hardware goods wholesaling (not elsewhere classified)
$0.48 / $100
CU 45391
Plumbing goods wholesaling
$0.51 / $100
CU 46110
Agricultural and construction machinery wholesaling
$0.67 / $100
CU 46120
Professional and scientific goods wholesaling
$0.16 / $100
CU 46130
Computer and computer peripherals wholesaling
$0.16 / $100
CU 46150
Electrical and electronic goods wholesaling (not elsewhere classified)
$0.16 / $100
CU 46160
Telecommunication goods wholesaling
$0.16 / $100
CU 46190
Food and other specialised industrial machinery and equipment wholesaling
$0.48 / $100
CU 46210
Car wholesaling
$0.25 / $100
CU 46220
Commercial vehicle wholesaling
$0.67 / $100
CU 46221
Trailer and motor vehicle wholesaling (not elsewhere classified)
$0.51 / $100
CU 46230
Motor vehicle new-part wholesaling
$0.51 / $100
CU 46240
Motor vehicle dismantling and used-part wholesaling
$1.43 / $100
CU 47110
Meat, poultry, and smallgoods wholesaling
$1.00 / $100
CU 47130
Dairy produce wholesaling
$1.00 / $100
CU 47140
Fish and seafood wholesaling
$1.00 / $100
CU 47150
Fruit and vegetable wholesaling
$0.79 / $100
CU 47170
Liquor and tobacco product wholesaling
$0.25 / $100
CU 47190
Grocery wholesaling (not elsewhere classified)
$0.79 / $100
CU 47191
Grocery wholesaling – multiple product ranges
$0.79 / $100
CU 47210
Textile product wholesaling
$0.25 / $100
CU 47220
Clothing and footwear wholesaling
$0.25 / $100
CU 47320
Furniture and floor-coverings wholesaling
$0.51 / $100
CU 47390
Kitchenware and diningware wholesaling
$0.51 / $100
CU 47920
Jewellery and watch wholesaling
$0.16 / $100
CU 47930
Toy and sporting goods wholesaling
$0.16 / $100
CU 47940
Book and magazine wholesaling
$0.25 / $100
CU 47950
Paper product wholesaling
$0.25 / $100
CU 47960
Pharmaceutical and toiletry goods wholesaling
$0.25 / $100
CU 47990
Wholesaling (not elsewhere classified)
$0.63 / $100
CU 47991
Trading – commission-based or excluding storage and handling of goods
$0.17 / $100
Retail Trade (39)
CU 51100
Supermarket and grocery stores
$0.67 / $100
CU 51110
In-store retail support services
$0.63 / $100
CU 51210
Fresh meat, fish, and poultry retailing
$0.67 / $100
CU 51220
Fruit and vegetable retailing
$0.67 / $100
CU 51230
Liquor retailing
$0.67 / $100
CU 51290
Specialised food retailing (not elsewhere classified)
$0.67 / $100
CU 52100
Department stores
$0.43 / $100
CU 52210
Clothing retailing
$0.23 / $100
CU 52220
Footwear retailing
$0.23 / $100
CU 52230
Manchester and textile goods retailing (not elsewhere classified)
$0.69 / $100
CU 52310
Furniture retailing
$0.69 / $100
CU 52320
Floor-covering retailing
$0.69 / $100
CU 52329
Home improvement goods trading – multiple product ranges
$0.97 / $100
CU 52330
Hardware and building supplies retailing
$0.69 / $100
CU 52331
Houseware retailing
$0.43 / $100
CU 52340
Electrical, electronic, and gas appliance retailing
$0.43 / $100
CU 52341
Computer and computer peripherals retailing
$0.25 / $100
CU 52342
Electrical and electronic goods retailing (not elsewhere classified)
$0.25 / $100
CU 52350
Entertainment media retailing
$0.25 / $100
CU 52410
Sport and camping equipment retailing
$0.25 / $100
CU 52420
Toy and game retailing
$0.25 / $100
CU 52430
Newspaper and new and used book retailing
$0.25 / $100
CU 52450
Marine equipment retailing
$0.51 / $100
CU 52460
Stationery goods retailing
$0.25 / $100
CU 52510
Pharmaceutical, cosmetic, and toiletry goods retailing
$0.18 / $100
CU 52520
Antique and used goods retailing
$0.69 / $100
CU 52530
Garden supplies retailing
$0.69 / $100
CU 52540
Flower retailing
$0.25 / $100
CU 52550
Watch and jewellery retailing
$0.25 / $100
CU 52560
Personal accessories retailing (not elsewhere classified)
$0.25 / $100
CU 52590
Retailing (not elsewhere classified)
$0.43 / $100
CU 52591
Craft and gift retailing (not elsewhere classified)
$0.25 / $100
CU 52592
Firewood, coal, and coke retailing
$1.45 / $100
CU 53110
Car retailing (including associated vehicle servicing)
$0.38 / $100
CU 53120
Motorcycle retailing (including associated vehicle servicing)
$0.51 / $100
CU 53130
Trailer and motor vehicle retailing (not elsewhere classified)
$0.51 / $100
CU 53140
Motor vehicle parts retailing
$0.51 / $100
CU 53210
Petroleum fuel retailing (including associated vehicle servicing)
$0.51 / $100
CU 53240
Tyre retailing
$1.43 / $100
Accommodation and Food Services (6)
Transport, Postal and Warehousing (29)
CU 02130
Air operations under Civil Aviation Rules Part 137
$0.91 / $100
CU 61100
Road freight transport
$2.25 / $100
CU 61210
Interurban and rural bus transport
$0.78 / $100
CU 61220
Urban bus transport
$0.78 / $100
CU 61230
Taxi and road transport (not elsewhere classified)
$0.78 / $100
CU 61231
Taxi and other vehicle scheduling operations
$0.15 / $100
CU 62000
Rail freight transport
$0.78 / $100
CU 62100
Rail passenger transport
$0.78 / $100
CU 63010
Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)
$1.05 / $100
CU 63020
Coastal or international water transport (vessels 45 metres length and under or 500 tonnes displacement and under)
$1.05 / $100
CU 63030
Inland water transport (except passenger-only)
$1.05 / $100
CU 63031
Water passenger transport (river, lake, or harbour)
$1.05 / $100
CU 64010
Air transport under Civil Aviation Rules Part 121, 125, or 129
$0.33 / $100
CU 64050
Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115
$0.91 / $100
CU 65010
Pipeline transport
$0.22 / $100
CU 65090
Transport (not elsewhere classified)
$0.90 / $100
CU 66190
Transport support services (not elsewhere classified)
$0.90 / $100
CU 66210
Stevedoring services
$2.47 / $100
CU 66230
Port and water transport terminal operations
$1.05 / $100
CU 66290
Water transport support services (not elsewhere classified)
$1.05 / $100
CU 66300
Airport operations and air transport support services (not elsewhere classified)
$0.33 / $100
CU 66420
Freight-forwarding services and customs and shipping agents (including handling of goods)
$0.90 / $100
CU 66440
Customs and shipping agents and freight-forwarding services (no handling of goods)
$0.19 / $100
CU 66500
Scenic and sightseeing transport (excluding aviation)
$1.05 / $100
CU 67010
Grain storage services
$0.90 / $100
CU 67090
Warehousing and storage services (not elsewhere classified)
$0.90 / $100
CU 71110
Postal services
$1.30 / $100
CU 71111
Retail postal services
$0.25 / $100
CU 71120
Courier pick-up and delivery services
$1.30 / $100
Information Media and Telecommunications (24)
CU 24211
Newspaper publishing
$0.05 / $100
CU 24221
Magazine and other periodical publishing
$0.05 / $100
CU 24230
Book publishing
$0.05 / $100
CU 24231
Publishing (not elsewhere classified) (except software, music, and Internet)
$0.05 / $100
CU 24232
Internet publishing and broadcasting
$0.05 / $100
CU 24233
Directory and mailing-list publishing
$0.05 / $100
CU 24234
Music publishing
$0.05 / $100
CU 24235
Software publishing
$0.05 / $100
CU 71200
Wired telecommunications network operation
$0.05 / $100
CU 71210
Wireless telecommunications network operation
$0.05 / $100
CU 71230
Telecommunications services (not elsewhere classified)
$0.05 / $100
CU 71240
Internet service providers and web-search portals
$0.05 / $100
CU 78310
Data processing and web-hosting services
$0.05 / $100
CU 78320
Electronic information storage services
$0.05 / $100
CU 91110
Motion picture and video production and other motion picture and video activities (not elsewhere classified)
$0.37 / $100
CU 91111
Post-production and digital visual effects services
$0.10 / $100
CU 91120
Motion picture and video distribution
$0.14 / $100
CU 91130
Motion picture exhibition
$0.37 / $100
CU 91210
Radio broadcasting
$0.14 / $100
CU 91220
Free-to-air television broadcasting
$0.14 / $100
CU 91230
Cable and other subscription programming
$0.14 / $100
CU 92100
Libraries and archives
$0.14 / $100
CU 92110
Information services (not elsewhere classified)
$0.05 / $100
CU 92510
Music and other sound recording activities (not elsewhere classified)
$0.37 / $100
Financial and Insurance Services (14)
CU 73100
Central banking
$0.07 / $100
CU 73210
Banking
$0.07 / $100
CU 73220
Building society operation
$0.07 / $100
CU 73230
Credit union operation
$0.07 / $100
CU 73290
Depository financial intermediation (not elsewhere classified)
$0.07 / $100
CU 73300
Non-depository financing
$0.07 / $100
CU 73400
Financial asset investing
$0.07 / $100
CU 74110
Life insurance
$0.07 / $100
CU 74120
Superannuation funds
$0.07 / $100
CU 74210
Health insurance
$0.07 / $100
CU 74220
General insurance
$0.07 / $100
CU 75110
Financial asset broking services
$0.07 / $100
CU 75190
Auxiliary finance and investment services (not elsewhere classified)
$0.07 / $100
CU 75200
Auxiliary insurance services
$0.07 / $100
Rental, Hiring and Real Estate Services (10)
CU 77110
Residential property operators
$0.40 / $100
CU 77120
Non-residential property operators
$0.40 / $100
CU 77200
Real estate services
$0.16 / $100
CU 77300
Non-financial assets leasing and investment
$0.16 / $100
CU 77301
Holder investor farms and livestock
$0.74 / $100
CU 77410
Passenger car and minibus rental and hiring
$0.74 / $100
CU 77420
Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
$1.43 / $100
CU 77430
Heavy machinery and scaffolding rental and hiring
$1.43 / $100
CU 95110
Video and other electronic media rental and hiring
$0.25 / $100
CU 95190
Goods and equipment rental and hiring (not elsewhere classified)
$0.74 / $100
Professional, Scientific and Technical Services (16)
CU 78100
Scientific research services
$0.08 / $100
CU 78210
Architectural services
$0.10 / $100
CU 78220
Surveying and mapping services
$0.10 / $100
CU 78230
Engineering design and engineering consulting services
$0.10 / $100
CU 78290
Scientific testing and analysis services
$0.35 / $100
CU 78291
Professional, scientific, and technical services
$0.35 / $100
CU 78340
Computer systems design and related services
$0.02 / $100
CU 78410
Legal services
$0.05 / $100
CU 78420
Accounting services
$0.03 / $100
CU 78510
Advertising services
$0.11 / $100
CU 78520
Specialised design services (not elsewhere classified)
$0.10 / $100
CU 78530
Market research and statistical services
$0.07 / $100
CU 78550
Management services and related consulting services
$0.12 / $100
CU 78560
Corporate head office management services
$0.12 / $100
CU 86400
Veterinary services
$0.35 / $100
CU 95230
Professional photographic services
$0.11 / $100
Administrative and Support services (15)
CU 66410
Travel agency and tour arrangement services
$0.19 / $100
CU 78540
Office administrative services
$0.21 / $100
CU 78610
Employment placement and recruitment services (no on-hired staff)
$0.15 / $100
CU 78620
Labour supply services (on-hired staff – office workers only)
$0.15 / $100
CU 78621
Labour supply services (on-hired staff – non-office work – including less than 30% office work) (not elsewhere classified)
$1.23 / $100
CU 78622
Labour supply services (on-hired staff – both office and non-office work – minimum 30% office work)
$0.84 / $100
CU 78630
Document preparation services
$0.15 / $100
CU 78650
Pest control services (except agricultural and forestry)
$1.00 / $100
CU 78660
Cleaning services and facilities management
$1.00 / $100
CU 78670
Packaging services
$0.67 / $100
CU 78691
Credit reporting and debt collection services
$0.15 / $100
CU 78692
Call centre operation
$0.15 / $100
CU 78693
Administrative services (not elsewhere classified)
$0.21 / $100
CU 86131
Labour supply services (nursing, medical, and dental)
$1.26 / $100
CU 95250
Gardening and turf management services
$1.76 / $100
Public Administration and Safety (12)
CU 21111
Meat and food inspection services
$1.06 / $100
CU 78640
Investigation and security services
$1.06 / $100
CU 81110
Central government administration (not elsewhere classified)
$0.07 / $100
CU 81130
Local government administration (not elsewhere classified)
$0.23 / $100
CU 81200
Justice
$0.11 / $100
CU 81300
Foreign government representation
$0.07 / $100
CU 82000
Defence
$0.31 / $100
CU 96310
Police services
$0.71 / $100
CU 96320
Correctional and detention services
$2.25 / $100
CU 96330
Fire protection and other emergency services
$1.81 / $100
CU 96360
Public order and safety services (not elsewhere classified)
$0.23 / $100
CU 96400
Regulatory services (licensing and inspection)
$0.23 / $100
Education and Training (12)
CU 84100
Preschool education
$0.62 / $100
CU 84210
Primary education
$0.20 / $100
CU 84220
Secondary education
$0.20 / $100
CU 84230
Combined primary and secondary education
$0.20 / $100
CU 84240
Special-school education
$0.20 / $100
CU 84310
Higher education (undergraduate and postgraduate courses)
$0.09 / $100
CU 84320
Technical and vocational education and training
$0.09 / $100
CU 84330
Apprenticeship Co-ordinators employing apprentices
$0.79 / $100
CU 84400
Adult, community, and other education (not elsewhere classified)
$0.37 / $100
CU 84500
Sports and physical recreation instruction
$0.58 / $100
CU 84600
Arts education
$0.37 / $100
CU 84700
Educational support services
$0.15 / $100
Health Care and Social Assistance (22)
CU 86110
Hospitals (except psychiatric hospitals)
$0.56 / $100
CU 86120
Psychiatric hospitals and psychiatric services
$0.56 / $100
CU 86130
Aged care residential services
$0.99 / $100
CU 86132
Midwifery services
$0.56 / $100
CU 86210
General practice medical services
$0.09 / $100
CU 86220
Specialist medical services
$0.09 / $100
CU 86230
Dental services
$0.15 / $100
CU 86310
Pathology and diagnostic imaging services
$0.19 / $100
CU 86320
Optometry and optical dispensing
$0.09 / $100
CU 86330
Ambulance services
$0.99 / $100
CU 86340
Community health centre operation
$0.19 / $100
CU 86350
Physiotherapy services
$0.19 / $100
CU 86360
Chiropractic and osteopathic services
$0.19 / $100
CU 86390
Allied health services (not elsewhere classified)
$0.19 / $100
CU 86391
Health care services (not elsewhere classified)
$0.19 / $100
CU 87100
Childcare services
$0.62 / $100
CU 87210
Retirement village operation (without rest home or hospital facilities)
$0.99 / $100
CU 87211
Retirement village operation (with rest home or hospital facilities)
$0.99 / $100
CU 87220
Residential care services (not elsewhere classified)
$0.99 / $100
CU 87222
Residential refuge operation
$0.19 / $100
CU 87290
Social assistance services (not elsewhere classified)
$1.26 / $100
CU 87292
Parole and probationary services
$0.11 / $100
Arts and Recreation Services (40)
CU 92200
Museum operation
$0.27 / $100
CU 92310
Zoological and botanic gardens operation
$0.89 / $100
CU 92390
Nature reserve and conservation park operation
$0.89 / $100
CU 92410
Performing arts operation (not elsewhere classified)
$0.37 / $100
CU 92415
Performing arts – ballet
$1.91 / $100
CU 92420
Creative artists, musicians, writers, and performers
$0.37 / $100
CU 92520
Performing arts venue operation
$0.37 / $100
CU 93100
Sports club or administration service – all sports (no participants)
$0.58 / $100
CU 93110
Horse racing activities – thoroughbred and other (not elsewhere classified)
$5.29 / $100
CU 93111
Horse and dog racing administration and track operation
$0.58 / $100
CU 93112
Dog racing activities
$1.25 / $100
CU 93113
Horse racing activities – harness racing
$2.55 / $100
CU 93114
Horse racing activities – thoroughbred racing
$5.29 / $100
CU 93115
Horse racing activities – harness racing – drivers
$2.55 / $100
CU 93120
Sports and physical recreation venues, grounds, and facilities operation
$0.58 / $100
CU 93130
Health and fitness centres and gymnasia operation
$0.58 / $100
CU 93151
Sports national governance bodies – motorcycling
$3.74 / $100
CU 93152
Sports national governance bodies – football
$1.94 / $100
CU 93153
Sports national governance bodies – rugby league
$3.85 / $100
CU 93175
Sports club or participant (not elsewhere classified)
$1.25 / $100
CU 93180
Sports club or participant – rugby (including national governance bodies)
$5.29 / $100
CU 93181
Sports club or participant – rugby league
$5.29 / $100
CU 93182
Sports club or participant – snow sports
$1.25 / $100
CU 93183
Sports club or participant – football
$2.55 / $100
CU 93187
Sports club or participant – racket sports (not elsewhere classified)
$0.58 / $100
CU 93189
Sports club or participant – athletics, cycling and swimming
$0.58 / $100
CU 93191
Sports club or participant – basketball
$0.58 / $100
CU 93192
Sports club or participant – water sports (not elsewhere classified)
$1.25 / $100
CU 93194
Sports club or participant – cricket (including national governance bodies)
$2.55 / $100
CU 93195
Sports club or participant – golf
$0.58 / $100
CU 93196
Sporting and recreational equine activities (not elsewhere classified)
$2.55 / $100
CU 93197
Sports club or participant – motorcycling
$5.29 / $100
CU 93198
Sports club or participant – motor racing
$1.25 / $100
CU 93199
Sports club or participant – netball
$1.25 / $100
CU 93210
Lottery operation
$0.27 / $100
CU 93220
Casino operation
$0.27 / $100
CU 93290
Gambling activities (not elsewhere classified)
$0.27 / $100
CU 93300
Amusement parks and centres operation
$0.58 / $100
CU 93400
Amusement and other recreation activities
$0.86 / $100
CU 93410
Alpine and white water recreation activities
$2.55 / $100
Other Services (22)
CU 28680
Machinery and equipment repair and maintenance (not elsewhere classified)
$0.87 / $100
CU 52610
Domestic appliance repair and maintenance
$0.87 / $100
CU 52620
Clothing and footwear repair
$0.34 / $100
CU 52690
Repair and maintenance (not elsewhere classified)
$0.34 / $100
CU 53220
Automotive electrical services
$0.87 / $100
CU 53230
Automotive body, paint, and interior repair and maintenance
$0.87 / $100
CU 53290
Automotive repair and maintenance (not elsewhere classified)
$0.87 / $100
CU 66110
Parking services
$0.50 / $100
CU 78330
Electronic (except domestic appliance) and precision equipment repair and maintenance
$0.34 / $100
CU 95210
Laundry and dry-cleaning services
$0.90 / $100
CU 95220
Photographic film processing
$0.18 / $100
CU 95240
Funeral, crematorium, and cemetery services
$0.50 / $100
CU 95260
Hairdressing and beauty services
$0.50 / $100
CU 95270
Diet and weight-reduction centre operation
$0.50 / $100
CU 95290
Personal services (not elsewhere classified)
$0.50 / $100
CU 95300
Brothel-keeping, massage parlour, and prostitution services
$0.50 / $100
CU 96100
Religious organisations and services
$0.15 / $100
CU 96210
Business and professional association services
$0.15 / $100
CU 96220
Labour association services
$0.15 / $100
CU 96290
Interest group services (not elsewhere classified)
$0.15 / $100
CU 96291
Community-based, multi-functional activities
$0.50 / $100
CU 97000
Private households employing staff
$0.50 / $100
Calculate your total levy
Once you've found your classification unit, use our calculator to work out your total ACC Work Account levy — Work levy plus the flat Working Safer levy — for your liable earnings.
Open ACC Work Levy Calculator →Frequently asked questions
What is an ACC Classification Unit (CU)?
A Classification Unit is one of 500+ categories ACC uses to group businesses and self-employed activities by industry, matched from your Business Industry Classification (BIC) code. Each CU carries its own ACC Work Account levy rate, reflecting that industry's typical work-injury risk.
How do I find my CU rate?
Search by CU code or business activity above, or browse the industry groups. Each classification unit links to a page with its current Work levy rate, worked examples, and related CUs in the same industry.
Why do rates vary so much between CUs?
Rates range from $0.02 to $5.29 per $100 of liable earnings for 2026-27, reflecting each industry's claims history and injury risk. Lower-risk desk-based work (e.g. computer systems design) sits near the bottom of the range; higher-risk manual and outdoor work (e.g. forestry, horse racing) sits near the top.
Is the Working Safer levy also CU-specific?
No — the Working Safer levy is a flat $0.08 per $100 of liable earnings for every CU, collected on behalf of WorkSafe New Zealand. Only the Work levy rate varies by classification unit.
Sources
Related NZ tax tools
Reflects the ACC Levy Guidebook 2026/27, in force 1 April 2026 - 31 March 2027. Rates are GST-exclusive per $100 of liable earnings. Confirm your own CU on a recent ACC invoice or via ACC's CoverPlus Extra estimator.
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