CU 42310 — Plumbing services
ACC files this unit under Construction, in the group “Building Installation Services”, in levy risk group 323.
The work this unit covers
- Drainlaying construction or repairing (except sewerage or stormwater drainage networks)
- Gas plumbing
- Guttering, roof, installation or repair
- Hot water system installation
- Plumbing (except marine)
- Repair of installed plumbing
- Septic tank installation (including repair)
- Solar hot water system installation
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 | $1.4 | — |
| 2025-26 | $1.38 | −$0.02 |
| 2026-27 | $1.35 | −$0.03 |
Commonly confused with
CU 42320 — Electrical services (including telecommunication services within buildings)
Both are inside-the-building services and they sit next to each other constantly. Electrical covers wiring, light installation, switchboards and circuit breakers, and telecommunication work within buildings. Plumbing covers water and gas plumbing, drainlaying other than networks, and roof guttering installation.
$1.35 against $0.68: $0.67 apart, CU 42310 dearer , $1,049 a year at the ceiling.
CU 42330 — Air conditioning and heating services
This is the real overlap for a modern plumbing business. Air conditioning and heating covers duct work and air conditioning equipment installation. Plumbing covers gas plumbing and water systems. A business fitting heat pumps and ducting is doing work ACC classifies separately from plumbing.
$1.35 against $0.85: $0.5 apart, CU 42310 dearer , $783 a year at the ceiling.
CU 42341 — Fire and security alarm installation services
Fire and security alarm installation — fire alarms, fire sprinklers, CCTV — is its own unit. Fire sprinkler work is the trap here: it is pipework, but ACC places it with alarm and sprinkler installation rather than with plumbing.
$1.35 against $0.85: $0.5 apart, CU 42310 dearer , $783 a year at the ceiling.
CU 42342 — Building installation services (not elsewhere classified)
Building installation is the catch-all for fitting things into a building: awnings, blinds and shutters, curtains, doors other than on-site joinery, lifts and escalators. Plumbing is water, gas and drainage.
$1.35 against $1.76: $0.41 apart, CU 42342 dearer , $642 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 42310:
| E323110 | Drainlaying (construction) including cleaning or repairing – except sewerage or stormwater drainage networks |
|---|---|
| E323120 | Gas plumbing |
| E323130 | Guttering installation or repair – roof |
| E323140 | Hot water system installation |
| E323150 | Plumbing – except marine |
| E323160 | Septic tank installation |
| E323170 | Solar hot water system 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.