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NSW Emergency Services Levy

The NSW Government collects funds under the Emergency Services Levy Act 2017 (NSW) from local councils, insurance companies (including Chubb) and foreign insured policy holders, to support the critical work of emergency services in NSW, such as the Rural Fire Services (RFS), Fire and Rescue New South Wales (FRNSW), and the State Emergency Service (SES). 

The NSW Emergency Services Levy (ESL) is applied as a percentage against your insurance premium for property related insurance, which Chubb then passes on to the NSW Government. This charge appears on your tax invoice.

NSW ESL Rates



Following a review of our contribution requirements, Chubb has revised the ESL rates that apply to its insurance policies which cover various types of property in NSW. The new rates and the effective dates are listed below:

 

  • 25% for Commercial (non-SME) effective 1 July 2024 (unchanged)
  • 18% for SME effective 1 March 2025 (previously 21%)
  • 23% for Commercial Strata effective 1 March 2025 (previously 21%)
  • 13% for Domestic Strata effective 1 March 2025 (previously 14%)
  • 13% for Homeowners [1] effective 1 March 2025 (previously 14%)
  • 1% for Motor Vehicle [2] effective 1 August 2019 (unchanged)
  • 18% for Business Pack (previously 21%) effective in the following platforms:
    • Sunrise – New Business transacted effective 18 January 2025 and Renewals effective 4 March 2025. 
    • SCTP, AON Carrier Link and AON Coverwallet  – New Business transacted effective 31 January 2025 and Renewals effective 18 March 2025.

 

The NSW Government does not prescribe any set percentage or rates to be collected for ESL. It is for insurers to calculate and set ESL rates for different classes of policies. Chubb’s ESL rates (above) have been calculated to meet Chubb’s contribution requirements and may be revised from time to time.

Premiums are regularly reviewed and take into account risk factors such as location, construction and claims history. In addition, our premiums take into account business expenses, including operating and reinsurance costs. Any changes to our premiums are independent of changes to the ESL. 

 

[1] Including contents. For personal effects including personal jewellery/ fine arts a rate of 3% is applied.

[2] Applicable to inland marine mobile equipment policies. 

If you would like further information

If you have any ESL queries or concerns please contact your broker.

Alternatively, you can contact the NSW Revenue Office.  
NSW Revenue Office