CU 41130 — Non-residential building construction
ACC files this unit under Construction, in the group “Non-Residential Building Construction”, in levy risk group 301.
The work this unit covers
- Commercial building construction
- Industrial building construction
- Office building construction
- Prefabricated non-residential building assembly, erection or installation on-site (except sheds, garages or carports)
- Prefabricated temperature controlled structures installation
- Renovation or alteration of non-residential buildings
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
Non-residential building construction is putting up commercial, industrial and office buildings. Construction services is for a business that subcontracts the trades and coordinates, and for property development excluding the construction. The dividing line is who does the building.
$1.35 against $0.4: $0.95 apart, CU 41130 dearer , $1,488 a year at the ceiling.
CU 77120 — Non-residential property operators
Non-residential property operators rent, lease or manage commercial and industrial property — landlords and body corporates. This unit builds it. Owning and letting a building is not constructing one.
$1.35 against $0.4: $0.95 apart, CU 41130 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 works and power plant structures. This unit covers commercial, industrial and office buildings.
$1.35 against $0.87: $0.48 apart, CU 41130 dearer , $752 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 41130:
| E302010 | Building, non-residential construction – commercial buildings, hotels, etc |
|---|---|
| E302020 | Repair (general) or renovation of non- residential buildings nec |
Changing a BIC code takes two agencies, not one.
On this unit and not sure it fits?
The checker walks what your business actually does through ACC's own rules, including the years you can still do something about.
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.