CU 78560 — Corporate head office management services

ACC files this unit under Professional, Scientific and Technical Services, in the group “Management and Related Consulting Services”, in levy risk group 723.

The work this unit covers

Levy rate, 2026-27

Employer / self-employed (CoverPlus)$0.12 per $100 of liable earnings
Experience Rating programme rate$0.12864
CoverPlus Extra (standard)$0.21
CoverPlus Extra (lower weekly compensation)$0.16
At the 2026-27 maximum liable income ($156,641)$188 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 yearRate per $100Change
2024-25 $0.11 —
2025-26 $0.13 +$0.02
2026-27 $0.12 −$0.01

Commonly confused with

CU 78550 — Management services and related consulting services

Management services and consulting sells management advice to other businesses — business management, efficiency advisory, agricultural management consulting, directorships. Corporate head office management is running the head office of your own group. Advising others and running your own are different units.

CU 78621 — Labour supply services (on-hired staff – non- office work – including less than 30% office work) (not elsewhere classified)

Labour supply on-hires staff to other businesses. Corporate head office management is the head office function of your own organisation.

$0.12 against $1.23: $1.11 apart, CU 78621 dearer , $1,739 a year at the ceiling.

CU 78660 — Cleaning services and facilities management (not elsewhere classified)

Cleaning services and facilities management covers building interior and exterior cleaning and facilities management. Corporate head office management is the head office function itself. Facilities management is the trap: managing a building sits with cleaning and facilities, not with head office management.

$0.12 against $1: $0.88 apart, CU 78660 dearer , $1,378 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 78560:

M696110Corporate head office management services

Changing a BIC code takes two agencies, not one.

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Source: ACC Levy Guidebook 2026-27. Extracted 2026-08-06. Maximum liable income from ACC — calculate your levies. All 537 classification units.