CU 78620 — Labour supply services (on-hired staff – office workers only)
ACC files this unit under Administrative and Support services, in the group “Labour Supply Services”, in levy risk group 724.
The work this unit covers
- Temporary staff – office workers only
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $0.15 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $0.1608 |
| CoverPlus Extra (standard) | $0.24 |
| CoverPlus Extra (lower weekly compensation) | $0.19 |
| At the 2026-27 maximum liable income ($156,641) | $235 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 | $0.13 | — |
| 2025-26 | $0.16 | +$0.03 |
| 2026-27 | $0.15 | −$0.01 |
Commonly confused with
CU 86131 — Labour supply services (nursing, medical, and dental)
Labour supply splits by what the on-hired staff do. Nursing, medical and dental staff have their own unit, including nursing bureaux. This unit is on-hired office workers only.
$0.15 against $1.26: $1.11 apart, CU 86131 dearer , $1,739 a year at the ceiling.
This unit is on-hired staff doing office work only. The neighbouring unit is on-hired staff doing non-office work, including up to 30% office work. What the staff actually do decides it, not what the agency calls itself.
$0.15 against $1.23: $1.08 apart, CU 78621 dearer , $1,692 a year at the ceiling.
CU 78622 — Labour supply services (on-hired staff – both office and non-office work – minimum 30% office work)
This unit is office workers only. The neighbouring unit is on-hired staff doing both office and non-office work with a minimum of 30% office work. ACC's 30% threshold is what separates them and it is worth checking against what your staff really do.
$0.15 against $0.84: $0.69 apart, CU 78622 dearer , $1,081 a year at the ceiling.
CU 02195 — Horticultural contracting and labour supply services
Horticultural contracting and labour supply covers fruit and vegetable picking and labour supplied for horticulture. This unit is on-hired office workers.
$0.15 against $0.88: $0.73 apart, CU 02195 dearer , $1,143 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 78620:
| N721230 | Employment services (on-hired staff – office workers only) |
|---|---|
| N721260 | Temporary staff – office workers only |
Changing a BIC code takes two agencies, not one.
On this unit and not sure it fits?
The checker walks what your business actually does through ACC's own rules, including the years you can still do something about.
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.