CU 61100 — Road freight transport
ACC files this unit under Transport, Postal and Warehousing, in the group “Road Freight Transport”, in levy risk group 463.
The work this unit covers
- Delivery service (road)
- Furniture removal service
- Log haulage service (road)
- Road freight transport service
- Road vehicle towing
- Taxi truck service (with driver)
- Truck hire service (with driver)
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $2.25 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $2.412 |
| CoverPlus Extra (standard) | $3.05 |
| CoverPlus Extra (lower weekly compensation) | $2.92 |
| At the 2026-27 maximum liable income ($156,641) | $3,524 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 | $2.14 | — |
| 2025-26 | $2.29 | +$0.15 |
| 2026-27 | $2.25 | −$0.04 |
Commonly confused with
CU 61230 — Taxi and road transport (not elsewhere classified)
The dividing line is what is carried. Road freight transport moves goods — delivery services, furniture removals, log haulage. Taxi and road transport moves people: taxis, hire cars with a driver, shuttle vans.
$2.25 against $0.78: $1.47 apart, CU 61100 dearer , $2,303 a year at the ceiling.
CU 62000 — Rail freight transport
Rail freight is freight moved by rail. This unit is freight moved by road. A business that does both is doing work in two units.
$2.25 against $0.78: $1.47 apart, CU 61100 dearer , $2,303 a year at the ceiling.
CU 66440 — Customs and shipping agents and freight- forwarding services (no handling of goods)
Customs and freight-forwarding services arrange transport and paperwork WITHOUT handling the goods. Road freight transport physically moves them. Handling is the test.
$2.25 against $0.19: $2.06 apart, CU 61100 dearer , $3,227 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 61100:
| I461010 | Delivery service – road |
|---|---|
| I461020 | Furniture removal service – road |
| I461030 | Log haulage service – road |
| I461040 | Road freight transport service |
| I461050 | Taxi truck service |
| I461060 | Towing service – motor vehicle |
| I461070 | Truck hire service – with driver |
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.