NZ ACC Levy Calculator 2026-27
Calculate your New Zealand ACC (Accident Compensation Corporation) levies for the 2026-27 levy year. See your earner levy, work levy, Working Safer levy, and monthly or fortnightly cost breakdown. 100% private — all calculations run in your browser.
What Are NZ ACC Levies?
ACC (Accident Compensation Corporation) levies are compulsory annual payments that fund New Zealand's no-fault accident compensation scheme. The scheme provides cover for all New Zealanders and visitors injured in accidents — covering treatment costs, weekly compensation replacing up to 80% of pre-injury income, rehabilitation, and lump-sum payments for permanent impairment. Unlike private insurance, ACC is mandatory and government-administered, meaning you cannot opt out. Levies are calculated as a rate per $100 of liable earnings, with a maximum liable earnings cap of approximately NZ$142,283 for 2026-27 (rising annually with the National Average Weekly Earnings index). Rates are set by ACC and the Minister for ACC each year. Source: acc.co.nz.
2026-27 ACC Levy Rates Explained
For the 2026-27 levy year (1 April 2026 to 31 March 2027), there are three levy components that make up your total ACC cost:
- Earner levy — $1.67 per $100: Paid by all workers (employees and self-employed) on their liable earnings. Funds weekly compensation and rehabilitation for injuries outside work. Deducted from employee wages via PAYE; invoiced to self-employed workers by IRD.
- Work levy — varies by Classification Unit (CU): Funds treatment and rehabilitation for workplace injuries. Employees' work levy is paid entirely by their employer. Self-employed workers pay their own work levy based on their registered CU code. The average across all industries is approximately $0.63 per $100 for 2026-27.
- Working Safer levy — $0.08 per $100: Funds WorkSafe New Zealand, the government regulator for workplace health and safety. Paid by all workers alongside ACC levies.
The combined earner + Working Safer levy rate for employees is $1.75 per $100 of liable earnings. Self-employed workers pay $1.75 plus their industry's work levy rate on top.
Employees vs Self-Employed — Who Pays What?
The key difference in ACC obligations between employees and self-employed workers comes down to who pays the work levy. For employees, the earner levy ($1.67 per $100) and Working Safer levy ($0.08 per $100) are deducted automatically from their wages via the PAYE system. Their employer separately pays the work levy on the employee's behalf — employees never see this deduction directly. For self-employed workers, the situation is different: they are responsible for both the earner levy and the work levy themselves. This means a self-employed person in an average-risk industry pays approximately $2.38 per $100 of liable earnings in total ACC levies ($1.67 earner + $0.63 work + $0.08 Working Safer), compared to $1.75 per $100 for an employee earning the same income. For a self-employed worker earning $100,000, that difference translates to roughly $630 extra per year in ACC costs.
Self-employed workers can also opt for CoverPlus Extra (CPX), where you agree a fixed weekly compensation amount with ACC in advance. This provides income certainty if you're injured, particularly useful if your income fluctuates.
Maximum Liable Earnings and the Annual Cap
ACC levies only apply to income up to the maximum liable earnings cap — estimated at NZ$142,283 for 2026-27. This cap is adjusted annually in line with New Zealand's National Average Weekly Earnings (NAWE). If you earn above the cap, only the first $142,283 of your income attracts ACC levies. For a high-income employee, this means the maximum earner + Working Safer levy is approximately $2,490 per year regardless of total income. The cap prevents ACC from becoming an uncapped percentage tax on very high earners while ensuring the scheme remains funded. For self-employed workers, the same cap applies to both the earner levy and work levy calculations.