All payments to ACC for personal injury cover are called levies.
What levies do I pay?
As a guide, businesses with employees will have to pay:
- ACC WorkPlace Cover levies for the current and future costs of work-related injury claims that occur in the levy year – 1 April to 31 March
- Residual claims levies for the ongoing costs of work injuries that happened before 1 July 1999, and non-work injuries that happened before 1 July 1992.
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.
ACC WorkPlace Cover levies
ACC WorkPlace Cover levies pay for the current and future costs of work-related injury claims that occur in the levy year – 1 April to 31 March.
Not everyone pays the same rate for their levies, and the rates may change from year to year. Find out more about why levies change.
Why are there different rates?
It’s only fair that different industries pay different rates. Some not only make a higher number of ACC claims, but also have a higher risk of serious harm injuries.
To reflect this, ACC groups employers with similar business activities and risks of workplace injury into ‘classification units’.
How are my levies calculated?
Your ACC WorkPlace Cover levies are based on the actual cost of injuries that have occurred in each classification unit group.
The levies are calculated using both the classification unit rate for your business activity and your liable earnings.
How are non-work injuries covered?
Earners, self-employed people and motor vehicle users are required to pay levies to cover the costs of injuries that happen outside the workplace.
The Government pays for the costs of personal injury cover for non-earners, such as children and retired people, and contributes to the funding required for personal injuries caused by medical treatment.
Earners’ levies and Earners’ Residual levies are paid through PAYE, or are included on the annual ACC invoice for self-employed people or shareholder-employees receiving a non-PAYE salary.
How can I find out what my levies will be?
Businesses can use ACC’s online calculator to get an idea of how much they will have to pay.
Levies diagram
Last updated: 8 February 2010