The NIOSH lifting equation has been used as a dominant tool in evaluating the hazard levels of lifting tasks. Although it provides two different ways for each simple and complex lifting task, the NIOSH simple lifting equation is almost used for not only simple tasks but also complex tasks. However, most of lifting tasks in industries are in the form of complex lifting. Therefore some errors occur inevitably in the evaluation of complex lifting tasks. Among complex lifting tasks, a multi-stacking task is the most popular in lifting tasks. To compensate the error in the evaluation of multi-stacking tasks by using the NIOSH simple lifting equation, a set of calculations for finding LIs(Lifting Indices) was performed for the systematically varying multi-stacking tasks. Then a regression model which finds the equivalent height in simple lifting task for multi-stacking task was established. By using this model, multi-stacking tasks can be evaluated with less error. To validate this model, some real multi-stacking tasks were evaluated as examples.