Tātaitai Utu ACC

Ko te ACC (Te Kaporeihana Āwhina Hunga Whara) ko te mahere whara ā-tangata kāore-he-hē ā-motu o Aotearoa, e whakarato āwhina ana mō ngā tāngata katoa i Aotearoa — ngā tāngata o te motu, ngā noho tūāpono, me ngā manuhiri hoki — mō ngā whara i hia mai i ngā aitua. Ka utua mā ngā rewe e utua ana e ngā kaimahi (mā te PAYE), ngā kaituku mahi, me ngā kaipupuri waka (mā ngā rewe rēhitatanga me ngā rewe hinu). Ka āwhina te ACC i ngā utu maimoatanga, utu wiki (80% o ngā moni whiwhi i mua i te whara), whakaoranga, me te tautoko roa mō ngā whara taumaha. I te mea ka whakarato āwhina whānui te ACC, ko te nuinga o ngā Kiwi kāore e taea te tono whakawa mō ngā takoha whara ā-tangata — ko te mahere ACC ka huri i taua tika. I te tau 2026-27, ko te rēwe kaimahi (ka utua e ngā kaimahi me ngā kaikirimana) he $1.75 mō ia $100 o ngā moni whiwhi e tāke ana. Puna: ACC (acc.co.nz).

Ko te rēwe ACC mō te kaimahi mō te tau 2026-27 he $1.75 mō ia $100 o ngā moni whiwhi e tāke ana, ōrite ki te rēti 1.75%. Ka pā te rewe ki ngā moni whiwhi mahi me ngā moni whiwhi kaikirimana katoa tae atu ki te tapeke mōrahi moni whiwhi e tāke ana o te $156,641 ia tau — ko te tikanga ko te mōrahi rēwe kaimahi ka utua e tētahi ko te $2,741.22 ($156,641 * 1.75%). Hei tauira, ko tētahi e whiwhi ana i te $80,000 ia tau ka utu i te $1,400 rēwe ACC kaimahi ia tau. Ka tangohia te rewe e tō kaituku mahi mā te pūnaha PAYE mō ngā kaimahi, ka utua tōtika ki ACC rānei mō ngā kaikirimana mā ō rātou pūrongo tāke ā-tau. Ka arotakehia te rēti rewe ia tau e ACC me te kāwanatanga, ā ka taea te huri ia Āperira. Puna: ACC — Earner Levies (acc.co.nz).

Āe, ka āwhina te ACC i ngā kaikirimana i Aotearoa mō ngā whara mahi me ngā whara kē atu, pērā i ngā kaimahi. Heoi anō, ka utua e ngā kaikirimana ngā rewe e rua: te rēwe kaimahi (mō ngā whara kē atu) i te $1.75 mō ia $100 o ngā moni whiwhi me te rēwe mahi (mō ngā whara ā-mahi), ka rerekē mā te whakarōpūtanga morearea ahumahi. Ko te rēti rēwe mahi e ai ki tō waehere whakarōpūtanga pakihi (BIC) — ko ngā ahumahi morearea nui ake pērā i te hanga whare, ngā ngahere rānei ka utu i ngā rēti teitei ake i ngā pakihi ā-tari. Ka utua e ngā kaikirimana ō rātou rēwe ACC mā ō rātou pūrongo tāke moni whiwhi ā-tau i tukuna ki IRD, kē atu i te mea mā te PAYE ia wā utu. Ko ngā āwhina ko te utu wiki i te 80% o ngā moni whiwhi i mua i te whara, ngā utu maimoatanga, me te whakaoranga. Puna: ACC — Self-Employed Cover (acc.co.nz).