CU 41120 — Residential building construction (not elsewhere classified)
ACC files this unit under Construction, in the group “Residential Building Construction”, in levy risk group 301.
The work this unit covers
- Apartment construction
- Duplex house construction
- Flat construction
- High-rise flat construction
- Renovation or alteration of residential building (not elsewhere classified)
- Semi-detached house construction
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.35 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.4472 |
| CoverPlus Extra (standard) | $1.85 |
| CoverPlus Extra (lower weekly compensation) | $1.75 |
| At the 2026-27 maximum liable income ($156,641) | $2,115 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 | $1.46 | — |
| 2025-26 | $1.37 | −$0.09 |
| 2026-27 | $1.35 | −$0.02 |
Commonly confused with
CU 42595 — Construction services and property developers
Residential building construction is putting up apartments, flats, duplexes and semi-detached housing. Construction services is the unit for a business that subcontracts the trades out and coordinates instead, and for property development that excludes construction. Which one applies turns on who actually does the work.
$1.35 against $0.4: $0.95 apart, CU 41120 dearer , $1,488 a year at the ceiling.
CU 41220 — Heavy and civil engineering construction (not elsewhere classified)
Heavy and civil engineering covers dams, canals, breakwaters, flood control and power plant structures. This unit covers multi-unit residential buildings — apartments, flats, high-rise.
$1.35 against $0.87: $0.48 apart, CU 41120 dearer , $752 a year at the ceiling.
CU 42101 — Hire of construction machinery and cranes with operator
Hiring out construction machinery or a crane WITH an operator is its own unit. Constructing the building is this one. A business that mostly supplies plant and a driver is not doing residential building construction.
$1.35 against $1.76: $0.41 apart, CU 42101 dearer , $642 a year at the ceiling.
Also in risk group 301
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 41120:
| E301910 | Building, residential – flats, units, apartments, etc (excluding houses) |
|---|---|
| E301920 | Repair (general) or renovation of residential buildings nec |
Changing a BIC code takes two agencies, not one.
On this unit and not sure it fits?
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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.