NZ ACC Earner Levy 2027 Calculator — 1.39% on Income
Calculate New Zealand ACC Earner Levy for 2027 — 1.39% deducted via PAYE on income up to the NZ$152,790 cap, plus self-employed Work Levy and Working Safer Levy.
What ACC Earner Levy Covers
Funds ACC's no-fault accident insurance for non-work injuries (e.g. weekend sports, car crash off-duty). Without it, you'd have no income support after an off-the-job accident.
1.39% Up to NZ$152,790
Standard rate is 1.39% of every dollar earned up to the Max Liable Earnings ceiling of NZ$152,790 (2026/27 — adjusts April annually). Above the cap, no levy. Maximum annual levy = ~NZ$2,124.
Self-Employed: Multiple Levies
Self-employed pay Earner Levy (1.39%) PLUS Work Levy (varies by ANZSIC industry classification — averages 0.34%) PLUS Working Safer Levy (0.08%). Total often 2-4% of self-employed income depending on industry risk.
Levy Bill Comes Mid-Year
Self-employed receive ACC invoice in June/July covering the prior tax year. Pay quarterly or in lump sum. Provisional billing for the next year follows. Errors and disputes addressed via myACC.
Source: acc.co.nz Earner Levy rates 2026/27. Last updated: May 2026.
Frequently Asked Questions
Why does ACC Earner Levy appear on my payslip?
PAYE includes it automatically. The 1.39% is deducted along with income tax and shows on payslip under Net Tax Deducted.
Does ACC cover me when I'm self-employed?
Yes for both work and non-work injuries IF you pay the Work Levy plus Earner Levy. Without Work Levy, only off-duty injuries covered.
Can I opt out of ACC?
No. ACC is mandatory for everyone. Even unemployed receive ACC coverage funded via general taxation.
Is the levy higher for risky jobs?
Only the Work Levy varies by industry. Earner Levy stays at 1.39% regardless of occupation.
Is my data private?
Yes. All calculations run in your browser. Inputs are never sent, stored, or shared.