CU 42440 — Painting and decorating services
ACC files this unit under Construction, in the group “Building Completion Services and Construction Services (all trades subcontracted)”, in levy risk group 324.
The work this unit covers
- House painting
- Interior painting and decorating
- Painting of buildings or other structures
- Spray painting of buildings or other structures
- Wallpapering
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.67 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.79024 |
| CoverPlus Extra (standard) | $2.28 |
| CoverPlus Extra (lower weekly compensation) | $2.17 |
| At the 2026-27 maximum liable income ($156,641) | $2,616 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 | $1.8 | — |
| 2025-26 | $1.71 | −$0.09 |
| 2026-27 | $1.67 | −$0.04 |
Commonly confused with
CU 42595 — Construction services and property developers
Painting and decorating is painting buildings and structures, inside and out, including spray painting. Construction services covers a business that has moved to subcontracting its trades and coordinating.
$1.67 against $0.4: $1.27 apart, CU 42440 dearer , $1,989 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 42440:
| E324410 | House painting |
|---|---|
| E324415 | Interior painting and decorating |
| E324420 | Painting of buildings or other structures |
| E324430 | Paper hanging |
| E324440 | Spray painting of buildings or other structures |
| E324450 | Wall papering |
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.