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ACC Earner's Levy Calculator

2025/26
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ACC Earner's Levy Summary

Annual ACC Levy

$1,147.50

per year

Effective Rate

1.53%

of total income

Liable Earnings

$75,000.00

of income

Levy Breakdown
Taxable Income$75,000.00
Maximum Liable Earnings$142,283.00
Liable Earnings (capped)$75,000.00
ACC Earner's Levy (1.53%)$1,147.50
Total ACC Cost$1,147.50
Pay Period Cost

Monthly

$95.63

Fortnightly

$44.13

Weekly

$22.07

More Information
Understanding ACC Earner's Levy

What is the ACC Earner's Levy?

The ACC Earner's Levy is 1.53% of your liable earnings, funding New Zealand's accident compensation scheme. It covers personal injuries regardless of how they occurred, including non-work accidents. The levy is deducted from your pay by your employer as part of PAYE.

Maximum liable earnings cap

The ACC levy only applies on earnings up to $142,283.00 per year. Any income above this threshold is not subject to the earner's levy. This means the maximum annual ACC earner's levy is $2,176.93.

Self-employed levies

Self-employed individuals pay additional ACC levies: the Work Levy (industry-based rate) and the Working Safer Levy. These are calculated on your liable earnings and vary by industry classification. You pay these directly to ACC as part of your annual invoice.

IRD-Aligned: Rates and thresholds are for the 2025-26 tax year (1 April 2025 to 31 March 2026). ACC levy rates are set annually by ACC.

Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms