CU 42430 — Tiling and carpeting 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
- Carpet or carpet tile laying
- Floor covering laying (not elsewhere classified)
- Floor sanding
- Floor tiling (using ceramic, concrete or cut stone tiles)
- Linoleum or linotile fixing
- Mosaic work on construction projects
- Slate flooring installation
- Terrazzo laying
- Wall tiling (using ceramic, concrete or cut stone tiles)
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
Tiling and carpeting is laying floor coverings — carpet, ceramic and concrete floor tiling, floor sanding. Construction services covers a business that subcontracts the trades out and coordinates the work instead.
$1.76 against $0.4: $1.36 apart, CU 42430 dearer , $2,130 a year at the ceiling.
Also in risk group 326
- CU 42410 — Plastering and ceiling services · $1.76
- CU 42420 — Carpentry 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 42430:
| E324310 | Carpet laying |
|---|---|
| E324320 | Floor covering laying nec |
| E324330 | Floor sanding |
| E324340 | Tiling services – floor and wall |
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.