Calculating your levies

If you're self-employed or a contractor you have two options for your ACC cover, either our standard CoverPlus or CoverPlus Extra.

Unless you've applied for one of our optional cover products, you'll be on our standard cover.

View your current CU in MyACC for Business. If you don’t already have an account registering is easy, all you need is your ACC ID or IRD number. All of your details will be visible once you’ve logged in.

Log in to MyACC for Business

Register for MyACC for Business

If you still need help finding you CU code, use this site to search for your BIC code, once you have found the BIC code relating to your profession, your CU code will be listed. 

Find your BIC code and CU code.

Your liable income is based on the income information you declared with Inland Revenue on the IR3 individual income return (for self-employed people). 

No matter what your employment status, you’ll only pay levies on your liable income up to the maximum level.

Your work hours include all the hours you work per week, even if you have more than one job.

If you work part-time

Part-time work is an average of 30 hours or less a week over a tax year. If you work part-time you won’t be affected by the minimum level. We’ll levy you based on your actual liable income.

If you work full-time

Full-time work is more than 30 hours a week on average over a tax year. If you work full-time and earn less than the minimum over a tax year, we’ll use the minimum amount to calculate your levies for that year.

If you work full-time and earn more than the minimum over a tax year, we'll levy you based on your actual liable income.

If you have income from multiple sources

If you have multiple sources of income, you may be eligible for a Multiple Employer Adjustment if the combined earnings in the levy calculation exceed the maximum liable income level for that levy year.  

If your levy calculation is above the maximum liable income level across different sources, please contact us by submitting the form below: 

Multiple employer adjustment form

Minimum and maximum income you’ll pay levies on if you're self employed

CoverPlus Extra

CoverPlus Extra uses your nominated level of cover instead of your liable income.

Contact us if you need information from previous years.

As an employer you will be on our standard Workplace Cover, unless you have applied to be part of our Accredited Employers programme (AEP)

AEP suits employers who pay an annual Work levy of over $250,000. AEP lets you manage your employees’ injuries by ‘standing in the shoes’ of ACC.

Find out more

View your current CU in MyACC for Business. If you don’t already have an account registering is easy, all you need is your ACC ID or IRD number. All of your details will be visible once you’ve logged in.

Log in to MyACC for Business

Register for MyACC for Business

If you still need help finding you CU code, use this site to search for your BIC code, once you have found the BIC code relating to your profession, your CU code will be listed. 

Find your BIC code and CU code.

Your liable income is based on the income information you declared with Inland Revenue on the Employer monthly schedule (IR348)

If your business has paid at least three Work levy invoices, we may add you to the Experience Rating programme. This adjusts your Work levy based on historical claims and health and safety performance.

Your levy can stay the same, be discounted or have a loading. You could reduce your Work levy by preventing injuries at work and helping your injured employees get back to work sooner.

Understanding the Experience Rating programme

Supporting your injured employee to recover at work

You’ll only pay levies on an individual’s earnings up to the maximum level. If an employee on your payroll earns more than the maximum, we’ll only levy you for the maximum.

Contact us if you need information from previous years.

If you're a shareholder-employee, you have two options for your ACC cover, either our standard Workplace Cover or CoverPlus Extra.

Unless you've applied for one of our optional cover products, you'll be on our standard cover.

View your current CU in MyACC for Business. If you don’t already have an account registering is easy, all you need is your ACC ID or IRD number. All of your details will be visible once you’ve logged in.

Log in to MyACC for Business

Register for MyACC for Business

If you still need help finding you CU code, use this site to search for your BIC code, once you have found the BIC code relating to your profession, your CU code will be listed. 

Find your BIC code and CU code.

Your liable income is based on the income information you declared with Inland Revenue on the IR4 Companies income tax return (for shareholder-employees)

ACC will invoice you for levies based on the foreign employment or service income you report to Inland Revenue in your IR3 Individual income tax return and IR1261 Overseas income summary.  

If you work in New Zealand for an overseas employer who is registered for New Zealand PAYE, your employer will handle your ACC levies, including Earners’ levy. You will not receive an invoice from ACC. 

If you work in New Zealand for an overseas employer who is not registered for New Zealand PAYE, but you file and pay your own PAYE as an IR56 taxpayer, Inland Revenue will collect your Earners’ levy. You will not receive an invoice from ACC. 

If you’re a New Zealand tax resident working as an employee outside New Zealand and are not an IR56 taxpayer, ACC will send you an invoice for Earners’, Work and Working Safer levies based on the foreign income you report to Inland Revenue in your IR3 Individual income tax return and IR1261 Overseas income summary. For ACC levy purposes you are considered self-employed.