New Zealand ACC Levy Calculator 2026
Free newzealand calculator designed to help users make accurate financial decisions using local standards.
By Team GlobalCalqulate · About our editorial standards
Calculator inputs
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.
ACC sets a different Work Levy rate for every industry classification unit — there is no single 'average' rate. $0.69 per $100 is an illustrative starting point only; check your ACC invoice or acc.co.nz for your actual rate before relying on this figure.
$156,641 for 2026/27 (increased from $152,790). Income above this is not subject to ACC levies.
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.
Your results
Sources & methodology
- Formula:
- Liable earnings
- Rates for:
- 2026/27
- Figures verified:
- — checked against the primary source above
- Scheduled re-verification:
- April 2027
Calculation type: Rule-based calculation. Uses 2026/27 rates and thresholds. Figures are taken from Ministry of Business, Innovation & Employment (MBIE) and Inland Revenue (Te Tari Taake) and Accident Compensation Corporation (ACC) — see sources below.
Reviewed by Team GlobalCalqulate — Verifies each figure against the issuing authority's published source · Checked
Your entries stay on this device. This calculator runs entirely in your browser — the figures you type are not sent to us or to anyone else. The page itself uses cookies for analytics and advertising, described in the privacy policy.
Formula & methodology
Formula used
Liable earnings
Liable = min(income, 156641)Levies are charged only up to the maximum liable earnings threshold; income above it attracts no further earner levy.
Earner levy
Earner levy = liable earnings × 1.75%Every earner pays this. It funds cover for injuries that happen away from work.
Work levy (self-employed)
Work levy = liable earnings × classification unit rateSelf-employed people also pay a work levy set by ACC for their occupation. For employees this levy is paid by the employer instead.
GST on invoiced levies
Invoice total = levies × 1.15ACC invoices to self-employed people include GST at 15%. GST-registered businesses can generally claim it back.
Variable definitions
| Symbol | Meaning | Unit |
|---|---|---|
| Liable earnings | Earnings subject to levy. Income assessed for ACC, capped at the maximum liable earnings threshold. Self-employed people are assessed on at least the minimum liable earnings figure. | NZD/year |
| Earner levy rate | Earner levy. The rate charged to all earners for non-work injury cover, currently 1.75%. | % |
| Work levy rate | Work levy. Varies by the ACC classification unit for your occupation. The rate used here is illustrative, not your assigned rate. | % |
Step-by-step calculation
- 1. Cap the income at maximum liable earningsOnly earnings up to the threshold are levied; the excess is ignored.
- 2. Apply the minimum for self-employed earnersA self-employed person earning below the minimum liable earnings figure is still assessed on that minimum.
- 3. Charge the earner levyApplied to liable earnings for employees and self-employed alike.
- 4. Add the work levy where self-employedEmployees do not pay this — their employer pays a work levy separately.
- 5. Add GST where the levy is invoicedSelf-employed invoices include GST; PAYE deductions for employees do not.
Limitations
- The work levy rate here is illustrative. Your actual rate depends on the ACC classification unit assigned to your occupation, and rates differ substantially between low-risk and high-risk industries.
- Experience rating and alternative cover products such as CoverPlus Extra change what you are charged and are not modelled in detail.
- The earners' levy rate and liable-earnings caps are read from Inland Revenue and ACC and were verified on 8 September 2026, but the work levy shown is ACC's published cross-industry average. Check your own ACC invoice or the rate published for your classification unit before relying on the work-levy figure.
- Employer work levies and the Working Safer levy are outside this calculation.
- Levy rates and thresholds are set for each levy year and change periodically.
This page is educational. It applies published rates and thresholds to the figures you enter and shows the arithmetic behind the result. It is an estimate, not a tax determination: your actual liability depends on circumstances this calculator does not collect, and only the relevant tax authority — or an accountant who can see your full position — can confirm what you owe.
Sources & references
- Setting the average ACC levy rates for 2025/26, 2026/27, and 2027/28 — Ministry of Business, Innovation & Employment (MBIE)
- ACC earners' levy rates (2026/27: $1.75 per $100, maximum earnings $156,641) — Inland Revenue (Te Tari Taake)
- Levy results — confirmed average levy rates and liable earnings thresholds — Accident Compensation Corporation (ACC)
- Understanding levies if you work or own a business — Accident Compensation Corporation (ACC)
Frequently Asked Questions
Clear answers to common questions to help you use this calculator confidently.
What is the ACC earner levy and who pays it?
Tap to view the answer
What is the ACC earner levy and who pays it?
Tap to view the answer
The earner levy funds cover for injuries that happen outside work, and every earner pays it — employees have it deducted through PAYE alongside tax, while self-employed people are invoiced by ACC. It is charged at 1.75% of liable earnings for the 2026 year.
Is there a cap on the earnings I pay levies on?
Tap to view the answer
Is there a cap on the earnings I pay levies on?
Tap to view the answer
Yes. The earner levy applies only up to the maximum liable earnings threshold of $156,641; income above that attracts no further earner levy. Self-employed people are also assessed on a minimum liable earnings figure of $50,501 even if they earned less.
How is a self-employed levy different from an employee's?
Tap to view the answer
How is a self-employed levy different from an employee's?
Tap to view the answer
Employees pay only the earner levy; their employer pays a separate work levy for injuries at work. Self-employed people pay both the earner levy and the work levy themselves, and the work levy varies with the classification unit for their occupation — which is why two self-employed people on the same income can owe very different amounts.
Why does the calculator add GST to a self-employed levy?
Tap to view the answer
Why does the calculator add GST to a self-employed levy?
Tap to view the answer
ACC invoices to self-employed people and businesses include GST at 15%. If you are GST-registered you can generally claim it back, so the GST-exclusive figure is the real cost to you. Employee PAYE deductions do not include GST.
Is this the exact amount ACC will invoice?
Tap to view the answer
Is this the exact amount ACC will invoice?
Tap to view the answer
No. Your actual invoice depends on the classification unit ACC assigns to your occupation, any experience rating or cover product such as CoverPlus Extra, and the levy year being assessed. The work levy rate here is illustrative — use ACC's published rate for your classification unit, or the figure on your invoice.
Need more help? Contact support or email globalcalqulate@gmail.com
We typically reply within 24–48 hours.