CU 29290 — Furniture manufacturing (not elsewhere classified)
ACC files this unit under Manufacturing, in the group “Furniture Manufacturing”, in levy risk group 253.
The work this unit covers
- Bamboo furniture manufacturing
- Cane furniture manufacturing
- Fibreglass furniture manufacturing
- Furniture manufacturing (not elsewhere classified)
- Furniture part manufacturing (not elsewhere classified)
- Rattan furniture manufacturing
- Stage scenery, props and furniture, manufacturing (not elsewhere classified)
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.13 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.21136 |
| CoverPlus Extra (standard) | $1.56 |
| CoverPlus Extra (lower weekly compensation) | $1.47 |
| At the 2026-27 maximum liable income ($156,641) | $1,770 a year |
Per $100 of liable earnings, GST-exclusive, as ACC publishes them; the Working Safer and Earners' levies are separate flat levies and are not included.
Rate history
| Levy year | Rate per $100 | Change |
|---|---|---|
| 2024-25 | $0.89 | — |
| 2025-26 | $1.16 | +$0.27 |
| 2026-27 | $1.13 | −$0.03 |
Commonly confused with
CU 29220 — Metal furniture manufacturing
Metal furniture has its own unit — metal cabinets, filing cabinets, metal furniture parts. This one is the catch-all for furniture in other materials: cane, bamboo, rattan, fibreglass.
$1.13 against $0.74: $0.39 apart, CU 29290 dearer , $611 a year at the ceiling.
CU 29230 — Mattress manufacturing
Mattresses are separate, including upholstered and inner-spring mattresses, bed bases and mattress supports. This unit covers furniture that is not a mattress.
$1.13 against $0.6: $0.53 apart, CU 29290 dearer , $830 a year at the ceiling.
CU 29210 — Wooden furniture and upholstered seat manufacturing
Wooden furniture and upholstered seating has its own unit. This one covers furniture made of materials that are neither wood nor metal.
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 29290:
| C251920 | Furniture mfg nec |
|---|---|
| C251930 | Furniture part mfg – except sheet metal |
| C251940 | Stage scenery, props and furniture mfg nec |
| E324250 | Shop fitting mfg or installation |
Changing a BIC code takes two agencies, not one.
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Run the ACC levy checkSource: ACC Levy Guidebook 2026-27. Extracted 2026-08-06. Maximum liable income from ACC — calculate your levies. All 537 classification units.