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.