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NSW Emergency Services Levy

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 July 2023. The new rates and the effective dates are listed below: 

  • 28% for Commercial effective 1 July 2023 (previously 26%)
  • 25% for SME/ Commercial Strata effective 1 July 2023 (previously 22%) 
  • 16% for Domestic Strata effecctive 1 July 2023 (previously 15%)
  • 16% for Homeowners, effective 1 August 2023 (previously 15%)
  • 1% for Motor Vehicle effective 1 August 2019 (unchanged)


The rate for Business Pack has increased from 22% to 25%, effective in the following platforms:

  • Sunrise – New Business transacted from 28 July 2023 and Renewals effective 8 September 2023.
  • SCTP – New Business transacted from 3 August 2023 and Renewals effective 17 September 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: