Current year’s levy rates

Levies are reviewed and set each year. These are the current levies to be paid by businesses, motor vehicle owners and employees for injury cover that is funded by the ACC Scheme.

The table below sets out the rates for the 2015/15 levy year.

Note:
Because the 2015/16 motor vehicle levy rates don’t come into effect until 1 July 2015, we’ve added an additional table with the 2015/16 motor vehicle levy rates that come into effect on that date.

The Account and who funds it

What’s covered

Levy rates

In effect

Work Account:

Employers: based on wages paid to staff

Self-employed: based on income earned

Work-related injuries

$0.90
(combined average levy rate per $100 liable earnings)

1 April 2015

Earners’ Account:

Employees: based on income earned

Self-employed: based on income earned

Non-work injuries

$1.26

1 April 2015

Motor Vehicle Account:

Vehicle owners: funded through petrol use and car registrations

Injuries caused by moving motor vehicles on public roads

$330.68
(combined average levy rate per vehicle)

1 July 2014

2015/16 Motor Vehicle Account

Motor Vehicle Account:

Vehicle owners: funded through petrol use and car registrations

Injuries caused by moving motor vehicles on public roads

$195
(combined average levy rate per vehicle)

1 July 2015

Notes about the tables

  • The levy rates are all GST exclusive and the individual rates for industry groups, motor vehicle classes and petrol usage may vary.
  • The petrol levy is based on annual petrol consumption of 1,200 litres per car.
  • When we use the term ‘car registration’ we are referring to the ACC levy portion of the annual licence fee.

Real life examples of how you may benefit

In 2015/16 ACC levy rates are going down. This means ACC is putting $480 million dollars back into the pockets of New Zealand businesses and individuals.

These Examples of how the 2015/16 levy rates may affect you (PDF 155K) show what the lower levy rates could mean for you.

Find your Work levy rate

As different industries have different levels of risk for work-related injury, it’s important their levy rates accurately reflect this. Employers and self-employed people are allocated to classification units that most accurately describe their activities. Each of these classifications units have own levy rate.

You can find your individual classification unit and levy rate in the 2015/16 Levy Guide Book (PDF 2.3M).

We use a Business Industry Classification (BIC) code (which you provide to Inland Revenue on your tax returns) to determine your classification unit. To find your BIC code go to the Business Industry Description website (external link).

Find your Motor Vehicle levy rate

From July 2015 the cost of the ACC levy portion of your vehicle licensing fee (registration) is going down by an average of 41% depending on your type of vehicle.

There will also be a reduction in the ACC petrol levy by 3 cents per litre (from 9.9 cents to 6.9 cents).

Find out more, see Other motorists.

If you ride a motorcycle, scooter or moped, you can find more information on your levies and why there is no change to the motorcycle registration levies in the Motorcyclists page.

Levy risk groups

Classification units are combined into larger levy risk groups to accurately estimate the cost and frequency of future injury claims. All of the classification units in a risk group are involved in similar industrial activities and have similar claim histories.

To find yours, see Levy risk groups.

Have your say on what you pay

Before the levies are set each year, we give businesses, communities and individuals throughout New Zealand an opportunity to make their voice heard.

Your feedback is extremely valuable to us. It helps us to confirm our thinking on some of the levy proposals as well as challenge us on others. Find out how you can get involved, see Have your say on what you pay.

Updated: 8 April 2015

Reviewed: 25 March 2015