CU 42420 — Carpentry 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
- Carpentry work on construction projects
- Joinery work on construction projects (on-site fabrication only)
- Roof truss, wooden, fixing
- Wooden flooring installation
- Wooden formwork erection
- Wooden kitchen cabinet installation
- Wooden roof truss installation
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
Carpentry services is on-site carpentry and joinery and fixing roof trusses. Construction services covers a business where the trades work is subcontracted out — the point at which a carpenter who now runs jobs rather than builds them has moved units.
$1.76 against $0.4: $1.36 apart, CU 42420 dearer , $2,130 a year at the ceiling.
Also in risk group 326
- CU 42410 — Plastering and ceiling 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 42420:
| E324210 | Cabinet making, joinery – on-site fabrication of built-in furniture or other joinery |
|---|---|
| E324220 | Carpentry, joinery – on construction projects |
| E324230 | Flooring fixing – wooden |
| E324240 | Joinery work on construction projects |
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.