ACC levy rates 2026/27

All 537 classification units in ACC’s 2026/27 levy guidebook, with the Work levy rate for employers and self-employed people on CoverPlus, last year’s rate and the change. Search by code or by what the business does, filter by industry, or sort by rate.

CU	Description	Risk group	2026/27	2025/26	Change
01110	Nursery production — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01111	Turf growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01120	Floriculture production — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01130	Vegetable growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01140	Grape growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01150	Apple and pear growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01160	Stone fruit growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01170	Kiwifruit growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01180	Olive growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01190	Fruit and tree nut growing (not elsewhere classified) — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01191	Citrus fruit growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01192	Berry fruit growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01210	Grain growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01220	Grain and sheep or grain and beef cattle farming — Agriculture, Forestry and Fishing	16	$1.73	$1.76	−$0.03
01230	Sheep and beef cattle farming — Agriculture, Forestry and Fishing	16	$1.73	$1.76	−$0.03
01240	Sheep farming — Agriculture, Forestry and Fishing	16	$1.73	$1.76	−$0.03
01250	Beef cattle farming — Agriculture, Forestry and Fishing	16	$1.73	$1.76	−$0.03
01300	Dairy cattle farming — Agriculture, Forestry and Fishing	18	$2.14	$2.18	−$0.04
01410	Poultry farming (meat) — Agriculture, Forestry and Fishing	12	$1.66	$1.69	−$0.03
01420	Poultry farming (eggs) — Agriculture, Forestry and Fishing	12	$1.66	$1.69	−$0.03
01510	Pig farming — Agriculture, Forestry and Fishing	14	$1.55	$1.58	−$0.03
01520	Horse farming and horse agistment — Agriculture, Forestry and Fishing	917	$2.55	$2.62	−$0.07
01530	Deer farming — Agriculture, Forestry and Fishing	14	$1.55	$1.58	−$0.03
01590	Livestock farming (not elsewhere classified) — Agriculture, Forestry and Fishing	14	$1.55	$1.58	−$0.03
01593	Beekeeping — Agriculture, Forestry and Fishing	14	$1.55	$1.58	−$0.03
01690	Crop growing (not elsewhere classified) — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
01692	Mushroom growing — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
02120	Shearing services — Agriculture, Forestry and Fishing	51	$2.82	$2.89	−$0.07
02130	Air operations under Civil Aviation Rules Part 137 — Transport, Postal and Warehousing	493	$0.91	$1.21	−$0.30
02190	Agriculture and fishing support services (not elsewhere classified) — Agriculture, Forestry and Fishing	21	$1.99	$2.03	−$0.04
02195	Horticultural contracting and labour supply services — Agriculture, Forestry and Fishing	10	$0.88	$0.90	−$0.02
02200	Hunting and trapping — Agriculture, Forestry and Fishing	41	$2.20	$2.23	−$0.03
03010	Forestry — Agriculture, Forestry and Fishing	41	$2.20	$2.23	−$0.03
03020	Logging — Agriculture, Forestry and Fishing	41	$2.20	$2.23	−$0.03
03021	Forest product and moss gathering and processing — Agriculture, Forestry and Fishing	21	$1.99	$2.03	−$0.04
03030	Forestry support services (excluding tree cutting and felling) — Agriculture, Forestry and Fishing	41	$2.20	$2.23	−$0.03
04110	Rock lobster and crab fishing or potting — Agriculture, Forestry and Fishing	25	$2.41	$2.47	−$0.06
04120	Prawn fishing — Agriculture, Forestry and Fishing	25	$2.41	$2.47	−$0.06
04130	Fish trawling, seining, and netting (including processing on board) — Agriculture, Forestry and Fishing	25	$2.41	$2.47	−$0.06
04150	Line fishing (including processing on board) — Agriculture, Forestry and Fishing	25	$2.41	$2.47	−$0.06
04190	Fishing (not elsewhere classified) — Agriculture, Forestry and Fishing	25	$2.41	$2.47	−$0.06
04210	Offshore aquaculture — Agriculture, Forestry and Fishing	21	$1.99	$2.03	−$0.04
04220	Onshore aquaculture — Agriculture, Forestry and Fishing	21	$1.99	$2.03	−$0.04
11010	Coal mining — Mining	81	$1.00	$1.03	−$0.03
12000	Oil and gas extraction — Mining	171	$0.22	$0.22	no change
13110	Iron ore mining — Mining	81	$1.00	$1.03	−$0.03
13140	Gold ore mining — Mining	81	$1.00	$1.03	−$0.03
13150	Mineral sand mining — Mining	81	$1.00	$1.03	−$0.03
13170	Silver, lead, and zinc ore mining — Mining	81	$1.00	$1.03	−$0.03
13190	Metal ore mining (not elsewhere classified) — Mining	81	$1.00	$1.03	−$0.03

537 units · page 1 of 11

On top of the Work levy

Every levy payer also pays the Working Safer levy — $0.08 per $100 in 2026/27. Self-employed people and shareholder-employees not paid through PAYE also pay the Earners’ levy on their invoice, at $1.52 per $100. All rates are per $100 of liable income and exclude GST.

Sources: ACC Levy Guidebook 2026/27 (checked 30 September 2026); ACC — Understand your CoverPlus invoice (last published 22 September 2025, checked 30 September 2026); ACC — Cover for shareholder-employees (last published 18 May 2023, checked 30 September 2026)

What the columns mean

• Rate — column 6 of the guidebook: the Work levy for employers and for self-employed people on CoverPlus.
• Risk group — the levy risk group (LRG) the unit belongs to. ACC groups units by injury risk: how often injuries happen, how severe they are and how long people take to get back to work.
• Industry — the ANZSIC 2006 division the guidebook files the unit under.
• Experience-rated employers and CoverPlus Extra use other columns of the same table; each unit’s own page lists them.

Source: ACC Levy Guidebook 2026/27 (checked 30 September 2026)

Where the numbers come from

Taken from ACC’s levy guidebooks for 2022/23 to 2026/27, and checked figure by figure against the schedules of the Work Account Levies Regulations 2022 and 2025 — 8,055 figures, no differences.

Source: ACC Levy Guidebooks 2022/23 to 2026/27, levy rate tables (cross-checked against the schedules of the Work Account Levies Regulations 2022 and 2025 — 8,055 figures, no differences, checked 25 September 2026)

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Related

• ACC levy calculator
• What is an ACC classification unit?
• ACC levy explained