What is a Business Industry Classification (BIC) code, and where can I find the full list of BIC/CU codes?
A BIC code classifies your business by its main activity (e.g., gas plumbing, café operation) to determine your ACC levy. Each BIC is tied to a Classification Unit (CU) - a five‑digit numerical code that groups similar-risk industries for levy calculation.
The full list of CU codes (and associated levy rates) for 2025/26 is included in the 2025–26 ACC Levy Guidebook PDF. This covers:
You can download the guide here: ACC Levy Guidebook 2025/26 (3.4 MB PDF)
| CU Code | Description | Example BIC Activity |
|---|---|---|
| 25510 | Tyre manufacturing | Manufacturing & Wholesale |
| 46110 | Agricultural & construction machinery wholesaling | Wholesaling & Distribution |
| 86130 | Aged care residential services | Healthcare & Social Assistance |
| 78420 | Accounting services | Professional Services |
| 84400 | Adult, community & other education | Education & Training |
These are just examples — the full PDF includes all CU codes with precise descriptions and levy rates. If you're unsure which fits your business, check businessdescription.co.nz or contact ACC directly.