Levy information collection sources

This table sets out the agency collection points and data sources for ACC levies.

ACC – Accident Compensation Corporation

EMS – Employer Monthly Schedules

Levy payer type	Levies for the 12 months (1 April to 31 March) plus levy collection points				Source of data
Levy payer type	Work levy	Earner levy	Resi d ual Claims levy	Earners’ Resi dual levy	Source of data
Employers	ACC		ACC		EMS
Employees		IR		IR	IR
Self-employed	ACC	ACC	ACC	ACC	IR3
Close companies and shareholder-employees (no PAYE deduction)	ACC	ACC	ACC	ACC	IR4
Shareholder-employees (with PAYE deduction)		IR		IR	IR
Private domestic workers	ACC	IR	ACC	IR	EMS

Last updated: 15 December 2008