NZ ACC Earner Levy Calculator
Calculate your New Zealand ACC earner levy on employment or self-employed income for the 2025-26 year. Enter your annual earnings and see your ACC levy annually, weekly, and per pay period, plus what remains after ACC. All calculations run privately in your browser.
What the ACC Earner Levy Covers
The ACC earner levy is a compulsory contribution that every New Zealand wage earner and self-employed person pays to fund the Accident Compensation Corporation (ACC). The scheme provides no-fault cover for non-work injuries — so if you are hurt off the job, whether at home, playing sport, or on the road, ACC pays for your treatment and 80% of your lost income while you recover. The earner levy specifically funds the Earners' Account, which is one of five ACC accounts.
Because ACC replaces the right to sue for personal injury in New Zealand, the levy operates like a universal disability insurance premium. It is collected alongside PAYE for employees and via your end-of-year tax return for the self-employed. Last updated: April 2026.
How the Levy Is Calculated
For the 2025-26 year, the ACC earner levy rate is approximately $1.67 per $100 of liable earnings (1.67%). When GST is added for levy invoices (GST-inclusive), it is roughly 1.92%. The levy is calculated by multiplying your liable earnings by the rate — liable earnings are your gross salary, wages, or self-employed income, capped at the maximum liable earnings threshold. Any income above the cap is not levied.
For a standard employee earning $80,000, the annual ACC earner levy works out to $80,000 × 1.67% = $1,336. Spread across 26 fortnightly pay periods, that's about $51 per fortnight deducted by your employer under PAYE. The deduction is automatic and appears on your payslip alongside income tax.
Self-Employed vs PAYE
Employees have the earner levy deducted every pay period by their employer, combined with income tax under PAYE. You don't need to do anything — Inland Revenue handles the collection and passes it to ACC. For self-employed people, the process differs: ACC invoices you directly each year based on the income declared in your tax return. Self-employed earners also pay a Work Account levy on top of the earner levy, which varies by industry risk (the CU code rate).
Shareholder-employees and contractors on schedular payments may have the levy treated differently depending on how income is reported. If you switch between PAYE and self-employment mid-year, ACC reconciles the total so you don't pay double. This calculator covers the earner levy component only — the Work Account levy for self-employed people is separate.
Maximum Liable Earnings Cap
There is an annual cap on the income that attracts the ACC earner levy. For the 2024-25 year the cap was $139,384, and for 2025-26 it is approximately $142,283 (indexed annually to wage growth). If you earn above the cap, no earner levy is charged on the portion above it. For a $200,000 salary in 2025-26, the levy applies only to the first $142,283 — so the maximum annual earner levy is roughly $2,376.
The cap keeps the scheme proportional and prevents very high earners from paying disproportionately into a benefit scheme with capped income-replacement. Rates and caps are reviewed each year, so always verify current figures on the ACC website before relying on projections.