CU 78621 — Labour supply services (on-hired staff – non-office work – including less than 30% office work) (not elsewhere classified)
ACC files this unit under Administrative and Support services, in the group “Labour Supply Services”, in levy risk group 243.
The work this unit covers
- Temporary labour hire – non-office work (including up to 30% office work)
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1.23 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.31856 |
| CoverPlus Extra (standard) | $1.69 |
| CoverPlus Extra (lower weekly compensation) | $1.6 |
| At the 2026-27 maximum liable income ($156,641) | $1,927 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 | $1.13 | — |
| 2025-26 | $1.25 | +$0.12 |
| 2026-27 | $1.23 | −$0.02 |
Commonly confused with
CU 78620 — Labour supply services (on-hired staff – office workers only)
This unit covers on-hired staff doing non-office work, including up to 30% office work. The neighbouring unit is on-hired office workers only. The proportion of office work is what moves a business between them.
$1.23 against $0.15: $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)
Both cover mixed work and the threshold is the difference: this unit is non-office work including UP TO 30% office work; the other is a mix with a MINIMUM of 30% office work. Businesses sitting near that line are the ones most often in the wrong unit.
$1.23 against $0.84: $0.39 apart, CU 78621 dearer , $611 a year at the ceiling.
CU 78610 — Employment placement and recruitment services (no on-hired staff)
Employment placement and recruitment covers agencies that place people without on-hiring them — the worker is employed by the client. Labour supply on-hires staff who remain yours. Whether the staff are on your payroll is the test.
$1.23 against $0.15: $1.08 apart, CU 78621 dearer , $1,692 a year at the ceiling.
CU 86131 — Labour supply services (nursing, medical, and dental)
Nursing, medical and dental labour supply has its own unit, including nursing bureaux. This unit covers on-hired staff doing other non-office work.
$1.23 against $1.26: $0.03 apart, CU 86131 dearer , $47 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 78621:
| N721220 | Employment services (on-hired staff – non-office work – including up to 30% office work) |
|---|---|
| N721250 | Temporary labour – non-office work – including up to 30% office work |
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.