Invoice guide for small, medium and large business

This page tells you about what’s in your levy invoice. All small, medium and large businesses receive an invoice from us between July and December each year.

Changes to invoices for employers in small, medium and large businesses

As part of our recent invoice redesign, we’ve made some minor changes to levy invoice content and layout, based on feedback you’ve provided. These include:

  • Any outstanding balance from previous unpaid invoices will not show on the invoice. Instead you’ll receive a letter about any outstanding payments.
  • Information about the final levy and the provisional levy will be displayed on the same page.
  • Information about the liable payroll that is used to calculate the final and provisional levy will be displayed in one section on that same page.
  • If you’ve more than one Classification Unit the ACC Calculations section will display a summary. There will also be an extra page that displays the details of your Work Account levy for each Classification Unit.

On 1 April 2016, the residual portion was removed from the levies you pay. Find out more on:
The residual portion of your levy will be removed
(external link).

What your invoice looks like

This is an exact copy of the updated ACC WorkPlace Cover invoice for employers. The difference is this has numbered sections with a side panel listing what information you'd find in each of those sections.You can read a text version of this image by clicking on the text description link below.

Text description of the WorkPlace cover invoice image

If you have trouble seeing the new invoice properly, we’ve created a web page description. Go to the:
Text description for the ACC WorkPlace Cover – Employers Invoice image

Tell us what you think about your re-designed invoices

Whether you’re a new or current customer, we’re keen to know what you think about our redesigned invoices. Email what you think to:
feedback@acc.co.nz

How your levy invoice is made up

Employer levy invoices are made up of two parts:

  1. The final levy
  2. The provisional levy

Final levy

The final levy is for the previous levy year and is made up of:

  • A Work Account levy – this is a levy for personal injury insurance. It covers any of your employees, should they be injured while at work. This levy may include any discounts or loadings that you get through the Experience Rating programme
  • Discounts – ACC Workplace Safety Discount or ACC Workplace Safety Management Practices discount (if applicable)
  • A Working Safer levy – (previously Health and Safety in Employment levy) this levy is collected on behalf of WorkSafe New Zealand, to cover their costs of administering health and safety at work in New Zealand
  • Less the value of the provisional levy that you were invoiced for in the previous year.

The final levy uses the actual payroll information that was supplied in your payroll schedules to Inland Revenue, for that financial year.

Provisional levy

The provisional levy is for the current levy year and is made up of:

  • Work Account levy
  • Discount (if applicable).

The provisional levy is based on the payroll information that was supplied to Inland Revenue for the previous financial year 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 levy if you:

  • are a new employer and have not provided ACC with an estimate of your liable earnings
  • paid no earnings to employees in the previous year.

How to get help with your invoice

If you have any other questions about your invoice, phone the ACC Business Service Centre:
Contact us by phone

Reviewed: 12 June 2016
Updated: 1 July 2016