Shareholder-employees pay ACC levies for personal injury cover for every company employee. As a shareholder-employee you may pay part of these levies as an employee through PAYE or by choosing ACC CoverPlus Extra.
Levies for shareholder-employees
Your company is required to pay ACC levies for personal injury. As an employee, you may also pay levies through your PAYE or by choosing ACC CoverPlus Extra.
Calculate your next levy invoice
ACC’s levy calculator’s help you estimate what your next levies invoice might be. The calculators help work out 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.
What are classification units?
ACC uses classification units to group together business activities with a similar risk of workplace injury.
Liable earnings for shareholder-employees
Liable earnings are the part of your income upon which ACC levies are payable. If you have PAYE deducted it is calculated from payroll. If you do not have PAYE deducted it is calculated from your last tax return.
What are residual levies?
Residual levies cover the cost of old injuries for which ACC still provides treatment, rehabilitation and compensation benefits.
Why levies change
Find out why levies change from year to year, and how you can have your say in the levy review process.
What if my business circumstances change?
If you are a shareholder-employee, making changes to your business may affect the levies you pay.
Last updated: 15 December 2008