NZ ACC Levy Band Employer 2026 Calculator
NZ employers pay ACC levies on payroll based on industry classification. Levy rates vary 50x from low-risk (clerical) to high-risk (logging, fishing). Calculate your annual employer levy for 2026.
ACC Employer Levy Mechanics
NZ employers pay two ACC levies on payroll: (1) Work Levy — industry-specific rate (0.04% clerical to 5%+ forestry). (2) Workplace Safety Levy — flat 0.08% across all industries. Total levies are tax-deductible. Self-employed pay similar rates on net business income.
Industry Classification Codes
ACC uses Australian and New Zealand Standard Industrial Classification (ANZSIC) codes to set levy rates. Verify your code is correct — misclassification can cost or save thousands annually. Disputes resolved via ACC business advisor.
Experience Rating Discounts
Businesses with 1-100 FTEs participate in Experience Rating: claims history adjusts your levy by ±30%. Three years of claims data feeds the calculation. Implementing safety programs (Safe Workplaces certification) qualifies for separate Workplace Safety Discount up to 20%.
Source: ACC.co.nz Employer Levy Rates 2026, NZ Statistics ANZSIC classifications, Accident Compensation Act 2001. Last updated: May 2026.