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The NSW Emergency Services Levy (ESL), is a payment that helps fund certain emergency services agencies in NSW. Collection of the ESL assists with funding of certain services such as the Rural Fire Services (RFS), Fire and Rescue New South Wales (FRNSW), and the State Emergency Service (SES). 

The NSW ESL is collected by the NSW Government from local councils, insurance companies, and foreign insured policy holders. As an insurance company, Chubb charges a rate for the ESL against your insurance premium for property related insurance and passes this on to the NSW Government. This charge appears on your tax invoice.


Following a review of our contribution requirements, Chubb has updated its ESL rates commencing in 2023. The new rates and the effective dates are listed below: 

  • 26% for Commercial effective 1 January 2023 (previously 31%)
  • 22% for Strata effective 1 January 2023 (previously 20%) 
  • 15% for Homeowners, effective 1 March 2023 (previously 18%)
  • 1% for Motor Vehicle effective 1 August 2019 (unchanged)


The rate for Business Pack has increased from 20% to 22%, effective in the following platforms as follows:

  • Sunrise – New Business transacted from 13 January 2023 and Renewals effective 27 February 2023.
  • SCTP – New Business transacted from 13 January 2023 and Renewals effective 27 February 2023. 


The ESL rate has been calculated at a rate sufficient to meet Chubb’s contribution requirements and may be reviewed 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. 

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:

Information on the NSW Emergency Services Levy Price Comparison Order

As an issuer of regulated insurance, renewal statements and invoices issued by Chubb or on behalf of Chubb by its representatives must comply with the requirements of the Price Comparison Order. This means that from 1 July 2019 all renewal statements and invoices will feature a year on year premium comparison.