Calculating your levies
You levies are calculated differently depending on whether you are self-employed, an employer or a shareholder-employee. Find out how we calculate them.
On this page
Self-employed
What you need to calculate your levies if you are self-employed or a contractor
Before you can calculate your levies, you need to know your:
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.
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.
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:
Calculate your levy
Use our levy calculators to calculate your levies. Unless you've applied for one of our optional cover products, you'll be on our standard cover.
CoverPlus – for self-employed (standard cover)
If you are new to business, or just want an estimate of how much your levy will be, try our levy estimator tool:
Estimate your levies
Minimum and maximum income you’ll pay levies on if you're self employed
|
Year starting from 1 April |
Minimum liable income level |
Maximum liable income level |
|
2024 - 2025 |
$44,250 |
$142,283 |
|
2023 - 2024 |
$43,349 |
$139,384 |
|
2022 – 2023 |
$42,465 |
$136,544 |
|
2021 - 2022 |
$36,816 |
$130,911 |
|
2020 – 2021 |
$36,816 |
$130,911 |
|
2019 – 2020 |
$36,816 |
$128,470 |
|
2018 – 2019 |
$32,760 |
$124,053 |
|
2017 – 2018 |
$31,720 |
$122,063 |
|
2016 – 2017 |
$30,680 |
$120,070 |
|
2015 – 2016 |
$29,640 |
$118,191 |
CoverPlus Extra
CoverPlus Extra uses your nominated level of cover instead of your liable income.
|
Year starting from 1 April |
Minimum level of cover |
Maximum level of cover |
|
2024 - 2025 |
$35,400 |
$113,826 |
|
2023 - 2024 |
$34,679 |
$111,507 |
|
2022 – 2023 |
$33,972 |
$109,235 |
|
2021 - 2022 |
$29,453 |
$104,729 |
|
2020 – 2021 |
$29,453 |
$104,729 |
|
2019 – 2020 |
$29,453 |
$102,776 |
|
2018 – 2019 |
$26,208 |
$101,029 |
|
2017 – 2018 |
$25,376 |
$99,242 |
|
2016 – 2017 |
$24,544 |
$97,650 |
|
2015 – 2016 |
$23,712 |
$96,056 |
Contact us if you need information from previous years.
Employer
What you need to calculate your levies if you are an employer
Before you can calculate your levies, you need to know your:
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.
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.
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.
Your liable income is based on the income information you declared with Inland Revenue on the Employer monthly schedule (IR348)
Calculate your levy
Use our levy calculators to calculate your levies. Unless you've applied for one of our optional cover products, you'll be on our standard cover.
- Workplace Cover – for employers and shareholder-employees
- Accredited Employers programme – for employers
If you are new to business, or just want an estimate of how much your levy will be, try our levy estimator tool:
Estimate your levies
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.
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.
|
Year starting from 1 April |
Maximum liable income for employees |
|
2024 - 2025 |
$142, 283 |
|
2023 - 2024 |
$139,384 |
|
2022 – 2023 |
$136,544 |
|
2021 - 2022 |
$130,911 |
|
2020 – 2021 |
$130,911 |
|
2019 – 2020 |
$128,470 |
|
2018 – 2019 |
$126,286 |
|
2017 – 2018 |
$124,053 |
|
2016 – 2017 |
$122,063 |
|
2015 – 2016 |
$120,070 |
Contact us if you need information from previous years.
Shareholder-employee
What you need to calculate your levies if you are a shareholder-employee
Before you can calculate your levies, you need to know your:
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.
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.
Your liable income is based on the income information you declared with Inland Revenue on the IR4 Companies income tax return (for shareholder-employees)
Calculate your levy
Use our levy calculators to calculate your levies. Unless you've applied for one of our optional cover products, you'll be on our standard cover.
If you are new to business, or just want an estimate of how much your levy will be, try our levy estimator tool:
Estimate your levies
Current levy rates for businesses
We calculate your levies based on your liable income multiplied by your levy rate, per $100 of your liable income. Our levy guidebook has the full list of CUs and their levy rates.
Contact us
If you have any questions or want to know more, contact our business team:
Email business@acc.co.nz
Phone 0800 222 776 (Monday to Friday, 8am to 6pm)
Phone (from overseas) +64 7 859 8675
Use live chat through MyACC for Business
Talk to us using live chat: