CU 41110 — House construction
ACC files this unit under Construction, in the group “Residential Building Construction”, in levy risk group 303.
The work this unit covers
- Garage construction
- Garage, shed or carport, prefabricated, assembly, erection or installation (on site)
- House construction, alteration or renovation
- House, prefabricated, assembly, erection or installation (on site)
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.53 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.64016 |
| CoverPlus Extra (standard) | $2.09 |
| CoverPlus Extra (lower weekly compensation) | $1.99 |
| At the 2026-27 maximum liable income ($156,641) | $2,397 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 | $1.67 | — |
| 2025-26 | $1.56 | −$0.11 |
| 2026-27 | $1.53 | −$0.03 |
Commonly confused with
CU 42595 — Construction services and property developers
This is the one that catches builders whose business has changed shape. House construction is building houses. Construction services covers a business where the trades work is subcontracted out — coordinating a build rather than doing it — and property development that excludes the construction itself. The work moved off your own tools; ACC treats that as a different unit.
$1.53 against $0.4: $1.13 apart, CU 41110 dearer , $1,770 a year at the ceiling.
CU 41220 — Heavy and civil engineering construction (not elsewhere classified)
Heavy and civil engineering is dams, canals, breakwaters, flood control, power plant structures, dredging. This unit is houses: building, altering and renovating them, including assembling a prefabricated house on site.
$1.53 against $0.87: $0.66 apart, CU 41110 dearer , $1,034 a year at the ceiling.
CU 41210 — Road and bridge construction
Road and bridge construction covers roads, bridges, overpasses, runways, asphalt surfacing and parking areas. This unit covers houses and their garages, sheds and carports.
$1.53 against $1.1: $0.43 apart, CU 41110 dearer , $674 a year at the ceiling.
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 41110:
| E301110 | Assembly, erection or installation of prefabricated domestic sheds, garages or carports |
|---|---|
| E301120 | Building, house construction |
| E301130 | House construction, alteration, renovation or general repair |
| E301140 | House prefabricated – assembly, erection 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.