ACC Levy Self-Employed Calculator NZ 2027
Estimate your annual ACC levy as a self-employed person in New Zealand for the 2026-27 levy year — combined earner (workplace injury), work levy (industry-specific), plus the working safer levy, billed via ACC after your IR3 is filed.
The Three Levies Self-Employed Pay
Self-employed New Zealanders pay three ACC levies: the earner levy (covers personal injury outside work — same rate as employees), the work levy (industry-specific via CU classification), and the working safer levy (8 cents per $100 of liable earnings). The work levy varies enormously by industry — office workers pay around 32 cents per $100, builders 2.50, asbestos removers 12+.
CU Classification — Get This Right
Your CU code (Classification Unit) determines your work levy rate. Get it wrong and ACC will retrospectively bill you for arrears. The CU is based on the activity that produces most of your income — not your IRD industry code. If you run a building company but also do property management, you pay the building rate. Check via acc.co.nz CU lookup or your last invoice.
How the Cap and Minimum Apply
The 2026-27 maximum liable earnings cap is approximately NZ$142,283 — earnings above this are not levied. There is also a minimum liable earnings figure (set annually, around NZ$36,800 for 2026-27) — even if your actual self-employed income is lower, ACC may charge the minimum levy if you work in self-employment for the full year. Part-year self-employed can request pro-rating.
When ACC Bills You
ACC invoices for the prior tax year after IRD shares your IR3 income data — usually June-August following year-end. You can pay in one lump or set up monthly instalments. Late payment attracts penalty interest. Many self-employed underestimate the bill and get caught out — budget 1-3% of profit for ACC depending on your industry.
Sources: acc.co.nz 2026-27 levy rates, business.govt.nz ACC for self-employed. Last updated: May 2026.