Your invoice pack: Small, medium and large business

This page details the contents of your invoice pack. All small, medium and large businesses receive an invoice pack from ACC between June and September each year.

On this page

  1. Summary of account
  2. Levy invoices
  3. Changes to your invoice
  4. Further queries

Summary of account

This summarises your current account balance. The total will include the invoices for the levies in your pack, and any other balances you have yet to pay for including previous invoices.

Information contained on the summary of account includes:

  • account balance - as at the date of the summary, including amounts owing under instalment plans
  • total of each invoice amount in the pack and the date it is to be paid by
  • current account balance - the total amount you owe ACC
  • payment slip – sets out the balance owing.

Levy invoices

Note: if your invoice is less than $20 you will not be invoiced for this amount.

There are two main parts to your invoice.

  1. The provisional invoice that uses the payroll information and adds a small inflation factor. Any adjustment to this provisional invoice will be made at this time next year.
    You won’t receive a provisional invoice if:
  • you are a new employer and have not provided ACC with an estimate of your liable earnings
  • you paid no earnings to employees in the previous year.

The provisional invoice includes the following:

  • The liable earnings from the previous year to which the invoice refers
  • Your liable earnings calculation
  • Your classification unit(s)
  • ACC Workplace Safety Discount (if applicable)
  • ACC Workplace Safety Management Practices discount (if applicable).
  1. The final invoice for the previous year which is based on the payroll details that have been supplied to Inland Revenue.
  • The final ACC WorkPlace Cover invoice using the actual payroll details as supplied to Inland Revenue. The amount payable (or refundable) will be the difference between the provisional invoice sent out at this time last year and this invoice.
  • The Residual Levy. In 1999 the Government changed the way ACC collects levies to a fully-funded basis. Up until that time ACC had only collected enough in levies to pay for cash outgoings in each year. This means there are insufficient funds to pay for the ongoing costs of long-term injuries that occurred prior to 1999. To fund these ongoing costs ACC must collect a residual work levy. All businesses have to pay this portion, even if they were not in business at that time, or had no injuries. This levy will stop after the 2018/19 year.
  • The Health and Safety in Employment Levy. This levy is collected on behalf of the Department of Labour to enable the Department to fund occupational health and safety services.

Changes to your invoice

You may see a change in your ACC levy invoice this year as a result of the introduction of experience rating. Under experience rating, employers and self-employed people who have lower-than-average injury rates, with better-than-average return to work rates, may receive a discount on the current portion of their ACC Work levy. Those with worse-than-average claims experience may receive a loading on the current portion of their ACC Work levy.

Our invoices page has further information about experience rating and the resulting changes to ACC Work levy invoices.

Further queries

If you have any other questions about your invoice, contact the ACC Business Service Centre or your ACC account manager.

Last updated: 10 August 2011