Business levies are based on the wages paid (liable earnings) and the type of business you are in (classification unit). Our online calculators can help estimate the bill. You receive your first invoice after your submit your first tax returns to Inland Revenue. You have two months to pay before overdue penalties apply.
Levies for small, medium and large business
All businesses must purchase personal cover from ACC for their employees. Payments to ACC for personal injury cover are called levies.
ACC levy calculators
ACC’s levy calculator’s help you estimate what your next levies invoice might be. The calculators help work out liable earnings or classification units.
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 work-related injury.
Liable earnings for small, medium and large business
Your liable earnings are the part of your earnings from your business upon which ACC levies are payable.
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 may change from year to year, and how you can have your say in the levy setting process.
What if my circumstances change?
Making changes to your business may affect the levies you pay.
Last updated:15December2008