CU 71120 — Courier pick-up and delivery services
ACC files this unit under Transport, Postal and Warehousing, in the group “Postal and Courier Pick-up and Delivery Services”, in levy risk group 511.
The work this unit covers
- Circular home delivery service
- Customised express pick-up and delivery service
- Grocery home delivery service
- Home delivery service
- Junk mail home delivery service
- Letterbox delivery services – addressed mail
- Letterbox delivery services – advertising material
- Letterbox delivery services (non-postal)
- Messenger service
- Newspaper home delivery
- Pick-up and delivery service (not elsewhere classified)
- Rural post pick-up and delivery service
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.3 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.3936 |
| CoverPlus Extra (standard) | $1.78 |
| CoverPlus Extra (lower weekly compensation) | $1.69 |
| At the 2026-27 maximum liable income ($156,641) | $2,036 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 | $1.5 | — |
| 2025-26 | $1.33 | −$0.17 |
| 2026-27 | $1.3 | −$0.03 |
Commonly confused with
CU 71111 — Retail postal services
Retail postal services is operating a Postshop or postal agency — a counter. Courier pick-up and delivery is collecting and delivering: express pick-up, grocery and home delivery, circular delivery.
$1.3 against $0.25: $1.05 apart, CU 71120 dearer , $1,645 a year at the ceiling.
CU 61231 — Taxi and other vehicle scheduling operations
Taxi and vehicle scheduling operations is running the radio base — dispatching vehicles somebody else drives. Courier services do the pick-up and delivery.
$1.3 against $0.15: $1.15 apart, CU 71120 dearer , $1,801 a year at the ceiling.
CU 66440 — Customs and shipping agents and freight- forwarding services (no handling of goods)
Customs and freight-forwarding arranges carriage and documentation without handling goods. Courier services pick goods up and deliver them.
$1.3 against $0.19: $1.11 apart, CU 71120 dearer , $1,739 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 71120:
| I510105 | Letterbox delivery services – addressed mail |
|---|---|
| I510108 | Letterbox delivery services – advertising material |
| I510130 | Newspaper home delivery |
| I510210 | Courier service |
| I510213 | Grocery home delivery service |
| I510220 | Messenger service |
| I510230 | Pick-up and delivery service nec |
| I510235 | Rural post pick-up and delivery service |
| I510240 | Letterbox delivery services (non-postal) |
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.