Self-employed individuals are required to pay for annual personal injury cover from ACC. The cost of your levies depends on your business type and income. Our online calculators can give you an indication of the likely levy amount. You will receive your first invoice after your submit your first self-employed tax return to Inland Revenue. Invoices are payable on normal business terms with penalties applied for non-payment.
Levies for self-employed
ACC provides personal injury cover for all self-employed people. Payments to ACC for personal injury cover are called levies. The levy you pay when self-employed is based on:
- the type of work you do
- your liable earnings (from last tax return)
- the claims your industry has made in the past and what we think it will have in the future.
Levy rates for 2010/11
For the 2010/11 levy rates see Indicative rates for ACC WorkPlace Cover, ACC CoverPlus and the ACC Partnership Programme (PDF 1.4M). The final indicative rates for ACC CoverPlus Extra will not be available until late January 2010.
Calculate your next levy invoice
ACC’s levy calculators help you estimate how much your next levy invoice might be. The calculators help work out your liable earnings or classification unit.
The total amount will include Work levy, Residual Claims levy, Earner levy and Health and Safety in Employment levy.
Levy calendar
The ACC levy year starts in April and ends in March. Invoices are sent out at different times of the year, depending on the cover product you have, and when ACC receive your earnings information from Inland Revenue.
What are classification units?
ACC uses classification units to group together business activities with a similar risk of work-related injury.
Liable earnings for self-employed people
Your liable earnings are the part of your income from self-employment upon which ACC levies are payable. Liable earnings are based on earnings from ‘personal exertion’.
What are residual levies?
Residual levies cover the ongoing cost of work injuries that happened before 1 July 1999 and non-work injuries that happened before 1 July 1992, for which ACC still provides treatment, rehabilitation and compensation benefits.
Why levies change
Find out why levies may change from year to year, and how you can have your say in the annual levy setting process.
What if my circumstances change?
If you are self-employed, making changes to your business may affect the levies you pay.
Last updated: 8 February 2010