CU 78340 — Computer systems design and related services
ACC files this unit under Professional, Scientific and Technical Services, in the group “Computer System Design and Related Services”, in levy risk group 701.
The work this unit covers
- Computer hardware consulting service
- Computer programming service
- Computer software consulting service
- Internet and web design consulting service
- Software development (customised) service (except publishing)
- Software installation service
- Systems analysis service
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $0.02 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $0.02144 |
| CoverPlus Extra (standard) | $0.07 |
| CoverPlus Extra (lower weekly compensation) | $0.03 |
| At the 2026-27 maximum liable income ($156,641) | $31 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 | $0.02 | — |
| 2025-26 | $0.02 | −$0 |
| 2026-27 | $0.02 | −$0 |
Commonly confused with
CU 78290 — Scientific testing and analysis services
Scientific testing and analysis covers chemical analysis, forensic science, geology and geophysics. Computer systems design covers programming, software and hardware consulting, and web services.
$0.02 against $0.35: $0.33 apart, CU 78290 dearer , $517 a year at the ceiling.
CU 78291 — Professional, scientific, and technical services (not elsewhere classified)
The catch-all for professional, scientific and technical services covers interpretation, meteorological and other services not classified elsewhere. Computer systems design is specific — programming, software and hardware consulting, internet and web services — and being specific, it takes precedence over a catch-all.
$0.02 against $0.35: $0.33 apart, CU 78291 dearer , $517 a year at the ceiling.
CU 78550 — Management services and related consulting services
Management services and consulting covers business management, efficiency advisory and directorships. Computer systems design covers programming and software and hardware consulting. IT consulting sits with computer systems design; general business consulting does not.
$0.02 against $0.12: $0.1 apart, CU 78550 dearer , $157 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 78340:
| M700010 | Computer consultancy service |
|---|---|
| M700020 | Computer programming service |
| M700030 | Internet consultancy service |
| M700040 | Internet website design service |
| M700050 | Development of customised computer software nec |
| M700060 | Systems analysis service |
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.