NZ ACC Levy Rates 2026/27

ACC (Accident Compensation Corporation) is New Zealand's universal no-fault accident insurance scheme. Funding comes from four main levies: Earners Levy, Work Levy, Motor Vehicle Levy, and the Working Safer Levy. Rates are set by regulation and reviewed every three years.

PAYE Calculator Employer PAYE Cost Take Home Pay

Earners Levy (Current and Multi-Year)

The Earners Levy is paid by all salary and wage earners and self-employed individuals. It funds non-work injury claims for earners. For PAYE earners, the levy is included in PAYE deductions.

Tax Year	Levy Rate	Max Liable Earnings	Max Annual Levy
2027/28	$1.59 per $100 (1.59%)	$160,244	$2,547.88
2026/27 (current)	$1.52 per $100 (1.52%)	$156,641	$2,380.94
2025/26	$1.45 per $100 (1.45%)	$152,790	$2,215.46
2024/25	$1.39 per $100 (1.39%)	$142,283	$1,977.73
2023/24	$1.53 per $100 (1.53%)	$139,384	$2,132.57
2022/23	$1.46 per $100 (1.46%)	$136,544	$1,993.54
2021/22	$1.39 per $100 (1.39%)	$130,911	$1,819.66

Levies shown are exclusive of GST. The rate is effectively a flat tax for earners up to the maximum liable earnings threshold, then caps out for higher earners.

Work Levy (Employers and Self-Employed)

The Work Levy is paid by employers (on behalf of employees) and self-employed individuals. The rate depends on your industry risk (Classification Unit or CU code). The average rate is set annually.

Tax Year	Average Work Levy Rate
2027/28	$0.72 per $100
2026/27 (current)	$0.69 per $100
2025/26	$0.66 per $100
2024/25	$0.63 per $100

Your actual rate varies by your BIC (Business Industry Classification) code. For example, office-based workers have a low Work Levy (around $0.10 to $0.30 per $100), while construction and forestry have higher rates ($1.50+ per $100).

Motor Vehicle Levy

Paid through vehicle licensing (rego) and on petrol. Funds injuries caused by motor vehicle accidents.

Tax Year	Average Motor Vehicle Levy
2027/28	$141.69 per vehicle
2026/27 (current)	$131.94 per vehicle
2025/26	$122.84 per vehicle
2024/25	$113.94 per vehicle

From 1 July 2026, motorcycles are split into 3 risk groups (0-250cc, 251-750cc, 751+cc). Plug-in hybrid electric vehicles (PHEVs) are now classified as petrol-powered for levy purposes. Battery electric vehicles (BEVs) are classified as non-petrol powered.

Working Safer Levy

Item	Amount
Rate	$0.08 per $100 of earnings
Purpose	Funds WorkSafe New Zealand
Paid by	Employers and self-employed

Self-Employed ACC Options

Product	Cover	When Used
CoverPlus (standard)	80% of previous year's liable income, calculated at claim time	Default for all self-employed
CoverPlus Extra (CPX)	Agreed level of weekly compensation, regardless of actual income	Opt-in for predictable income certainty

Minimum and Maximum Earnings (2026/27)

Category	Minimum Liable	Maximum Liable
Employees and shareholder-employees	No minimum	$156,641
Self-employed, full-time (30+ hrs/wk)	Around $48,000 (indicative)	$156,641
Self-employed, part-time (under 30 hrs/wk)	No minimum (actual earnings)	$156,641

Experience Rating (Work Levy Adjustment)

Employers with 3+ years of history can have their Work Levy adjusted up or down based on their claims experience. The threshold for including medical and treatment costs in Experience Rating rose to $750 from April 2026.

Employer Size	Potential Adjustment
Small (<$490K payroll)	Up to 10% discount, up to 10% loading
Medium ($490K to $1.66M)	Up to 15% discount, up to 15% loading
Large (over $1.66M)	Up to 50% discount, up to 75% loading