What is ACC?
The Accident Compensation Corporation (ACC) is the New Zealand Government entity that manages the no-fault accident injury compensation scheme. Everyone in New Zealand is covered by ACC’s no-fault scheme if they’re injured in an extreme accident. This includes injuries that happen at home, at work, on the sports field, and when you are out and about.
Which ACC Levies do I have to pay?
All workers and businesses in New Zealand pay ACC levies. There are different types of ACC levies, and depending on your employment type you have to pay one or more of them:
Earners Levy: Helps cover the cost of support for injuries that happen outside of the workplace. Your Earners Levy goes into the Earners’ Account, which also funds part of the Treatment Injury Account.
How you pay the Earners’ Levy: If you’re a PAYE employee or PAYE shareholder–employee, your employer will pay this on your behalf. This comes out of your income, like tax. If you’re self-employed or a non-PAYE shareholder–employee, ACC will send you a levy invoice after you file a tax return.
Work Levy: Covers the cost of support for people injured in the workplace. This levy is collected on behalf of WorkSafe New Zealand. It goes towards supporting WorkSafe’s activities and injury prevention.
Working Safer Levy: This goes towards the cost of WorkSafe activities and injury prevention activities How you pay the Work Levy and Working Safer Levy: ACC will send you a levy invoice after you file a tax return.
All motor vehicle owners pay the Motor Vehicle levy. This includes car owners, truck drivers and motorcyclists. The levy covers injuries that happen on our roads. Injuries from motor vehicle accidents are funded by a levy added to the vehicle registration fee and levy added to the price of petrol.
How much do I have to pay?
The amount that you have to pay for the employer or self-employed levies varies depending on:
- Your liable earnings
- Your business activity (classification unit)
- Your experience rating
If you have any questions about ACC payments, please get in touch with your
client manager.
