CU 78660 — Cleaning services and facilities management (not elsewhere classified)
ACC files this unit under Administrative and Support services, in the group “Building Cleaning, Pest Control and Gardening Services”, in levy risk group 945.
The work this unit covers
- Bathroom/toilet cleaning
- Building exterior cleaning (except sand blasting or steam cleaning)
- Building interior cleaning
- Caretaker (mainly cleaning and maintenance)
- Chimney cleaning
- Duct cleaning
- Facilities management on a contract or fee basis (not elsewhere classified)
- Gutter cleaning
- House cleaning service
- Janitorial service (including transport equipment)
- Multi-trade inspection and maintenance services (excluding construction)
- Office cleaning service
- Residential building cleaning
- Restaurant vat and cooker cleaning service
- Road sweeping
- Street cleaning
- Swimming pool cleaning
- Telephone cleaning service
- Transport equipment cleaning
- Window cleaning
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $1 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $1.072 |
| CoverPlus Extra (standard) | $1.38 |
| CoverPlus Extra (lower weekly compensation) | $1.3 |
| At the 2026-27 maximum liable income ($156,641) | $1,566 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 | $1.01 | — |
| 2025-26 | $1.03 | +$0.02 |
| 2026-27 | $1 | −$0.03 |
Commonly confused with
CU 95250 — Gardening and turf management services
Gardening and turf management covers garden maintenance, lawn care, arboriculture and tree surgery. Cleaning and facilities management covers building interior and exterior cleaning and facilities management. Grounds work and building work sit in different units even under one contract.
$1 against $1.76: $0.76 apart, CU 95250 dearer , $1,190 a year at the ceiling.
CU 78550 — Management services and related consulting services
Management services and consulting sells management advice — business management, efficiency advisory, directorships. Facilities management sits here, with cleaning, because it is running buildings rather than advising businesses.
$1 against $0.12: $0.88 apart, CU 78660 dearer , $1,378 a year at the ceiling.
CU 78560 — Corporate head office management services
Corporate head office management is running your own group's head office. Facilities management is managing buildings and sits with cleaning services.
$1 against $0.12: $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 78660:
| N731105 | Chimney cleaning service |
|---|---|
| N731110 | Cleaning service |
| N731115 | Facilities management and cleaning service – contract nec |
| N731120 | House cleaning service |
| N731123 | Industrial cleaning service |
| N731125 | Office cleaning service |
| N731130 | Restaurant vat and cooker cleaning service |
| N731135 | Road sweeping – cleaning service |
| N731140 | Street sweeping – cleaning service |
| N731145 | Telephone cleaning service |
| N731150 | Window cleaning service |
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.