Employment Type

Employees pay the Earner's Levy through PAYE. Employers pay the Work Levy. Self-employed individuals pay both.

Income Details

Your gross annual income before tax and deductions.

Leave blank to auto-calculate as annual income capped at the maximum threshold ($156,641 for 2026/27).

Levy Rates & Thresholds (2026/27)

%

1.75% from 1 April 2026 (increased from 1.67%). This is deducted from employee salaries and self-employed income.

Average rate for 2026/27. Varies by industry and occupation. Default is $0.69 per $100 of liable earnings.

$156,641 for 2026/27 (increased from $152,790). Income above this is not subject to ACC levies.

$50,501 for 2026/27. Self-employed individuals earning below this may still pay levies on the minimum amount.

Experience Rating & Options

Employers and self-employed with good claims history may receive a 10% discount. Poor history may incur a 10% loading.

Standard cover is the default. CoverPlus Extra offers optional cover for self-employed. Partnership Discount is for eligible employers.

ACC levies are typically GST inclusive. Toggle to see the GST-exclusive amount.