CU 42410 — Plastering and ceiling services
ACC files this unit under Construction, in the group “Building Completion Services and Construction Services (all trades subcontracted)”, in levy risk group 326.
The work this unit covers
- Cement rendering of buildings
- Decorative plaster fixing
- Fibrous plaster fixing or finishing
- Plaster work on construction projects
- Plasterboard fixing or finishing
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.76 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.88672 |
| CoverPlus Extra (standard) | $2.4 |
| CoverPlus Extra (lower weekly compensation) | $2.29 |
| At the 2026-27 maximum liable income ($156,641) | $2,757 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 | $1.92 | — |
| 2025-26 | $1.8 | −$0.12 |
| 2026-27 | $1.76 | −$0.04 |
Commonly confused with
CU 42595 — Construction services and property developers
Plastering and ceiling services is doing the plastering — cement rendering, fibrous and decorative plaster, ceiling fixing. Construction services is the unit for a business that subcontracts its trades out and coordinates instead.
$1.76 against $0.4: $1.36 apart, CU 42410 dearer , $2,130 a year at the ceiling.
Also in risk group 326
- CU 42420 — Carpentry services · $1.76
- CU 42430 — Tiling and carpeting services · $1.76
- CU 42510 — Landscape construction services · $1.76
- CU 95250 — Gardening and turf management services · $1.76
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 42410:
| E324110 | Ceiling services |
|---|---|
| E324120 | Plasterboard fixing or finishing |
| E324130 | Plastering |
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.