ACC Levy Calculator
Estimate your ACC levies as an employee or self-employed earner. Includes earner levy, work levy, and working safer levy based on your industry classification.
About this calculator
This calculator implements earner levy ($1.75/$100) + work levy from Accident Compensation Corporation (ACC). Last consulted 1 April 2026. Verify the figures yourself by following the link.
Current ACC levy rates
FY 2026-27 (effective 1 April 2026)- •Earner's levy rate: $1.75 per $100 (1.75%)
- •Max liable earnings: $156,641
- •Max annual earner's levy: $2,741.22
- •Self-employed work levy: Varies by Classification Unit
- •Levy increase from 2025-26: Up from $1.60/$100
Source: IRD — ACC earner's levy
Disclaimer
This calculator provides estimates for general information purposes only. Results should not be relied upon as professional financial, tax, or legal advice. Tax rates and thresholds are based on publicly available IRD data and may change. Always consult a qualified tax agent or financial adviser for advice specific to your circumstances.
How NZ ACC earner's levy is calculated
Every employee and self-employed person pays an ACC earner's levy — flat 1.75% of liable earnings up to the annual cap. This funds personal injury insurance.
- 1
Calculate liable earnings (capped)
Liable_earnings = min(gross_income, $156,641)
Max liable cap for 2026-27 = $156,641 (up from $142,283 in 2025-26).
- 2
Apply earner's levy rate
Earner's levy = liable_earnings × 1.75%
Up from $1.60 to $1.75 per $100 from 1 April 2026. Max = $156,641 × 1.75% = $2,741/yr.
- 3
Self-employed also pay work levy
Work levy = liable_earnings × industry_rate (varies by CU)
Work levy varies by Classification Unit (CU) — high-risk industries like roofing/forestry pay more. Average ~$0.80/$100 across all CUs.
Worked example
Inputs: $80,000 salary, employee (not self-employed)
Result: Liable: $80,000. Earner's levy: $80,000 × 1.75% = $1,400/yr (~$27/wk).
Frequently Asked Questions
What is ACC?
How much is the ACC earner's levy?
Does ACC cover self-employed people?
The ACC earner's levy funds New Zealand's Accident Compensation Corporation scheme, which covers the cost of treatment and rehabilitation for personal injuries regardless of fault. For employees the levy is collected via PAYE; self-employed people pay it directly to ACC as part of their annual levy invoice.
How this calculator works
For employees, the earner's levy is $1.75 per $100 of gross earnings up to the maximum liable earnings cap of $156,641 per year (2026-27). Earnings above this cap are not subject to the earner's levy. The employer deducts the levy automatically alongside PAYE. Employers also pay a separate work levy whose rate varies by industry risk classification. Self-employed people pay both an earner's levy and a work levy on their liable earnings.
ACC Earner's Levy 2026-27
| Earner levy rate | $1.75 per $100 (1.75%) |
| Maximum liable earnings | $156,641 |
| Maximum earner levy | $2,741.22 |
| Employer work levy | Varies by industry risk classification |
| Self-employed work levy (average) | Approximately $1.39 per $100 of liable earnings |
ACC levy rates are set each year. Check acc.co.nz for current rates.
Worked Examples
Employee earning $75,000 gross per year
Annual ACC earner's levy: $1,200.00.
- Liable earnings: $75,000 (below the $156,641 cap)
- Annual levy: $75,000 × 1.75% = $1,200.00
- Weekly levy deduction: $1,200 / 52 = $23.08
Employee earning $200,000 gross per year
Annual ACC earner's levy: $2,741.22 (capped).
- Gross earnings $200,000 exceed the maximum liable earnings cap of $156,641
- Levy is capped: $156,641 × 1.75% = $2,741.22
- No earner's levy is charged on earnings above $156,641
- Weekly levy deduction (averaged): $2,741.22 / 52 = $43.78
Built and maintained by Konstantin Iakovlev. Data sourced from the IRD and official New Zealand government sources.
Last reviewed: