We reassess your levies based on your employment status. This page provides information on how levy reassessments work for employers and self-employed people.
Levy reassessments for employers
Provisional invoices
We call employer invoices provisional because they are an estimate based on your client’s previous year’s liable earnings, adjusted for expected wage/salary increases.
Your client must pay their provisional invoice by the due date or they will incur an additional charge. However, if you or your client believes the information we have used to calculate the provisional invoice is incorrect (ie business activities have changed or the liable earnings have changed significantly), you can request a reassessment.
The request must be lodged within 30 days of the provisional invoice (please note please note that the provisional invoice is still payable. You can request a reassessment by either calling us or completing and sending us the ACC4618 Changes to your business information - employer (PDF 342K).
Final debt adjustment
To ensure that your client pays no more or less than they should, ACC issues a final debt adjustment when we have their actual liable earnings. Final debt adjustment will be either a credit or debit amount.
Final debt adjustment and provisional invoices are sent at the same time each year (between July and August) – a final debt adjustment for last year and a provisional invoice for next year. Residual levies and Earner levies for non-PAYE shareholder-employees will be billed on this invoice.
Credits
If there is a credit on your client’s account from a reassessment or a final debt adjustment, the refund can be either paid out or credited to other ACC account balances. Interest will be paid on credit adjustments due over $1,000.
Levy reassessments for the self-employed
Self-employed people can apply for a levy reassessment where their business activity has changed or they have stopped business. Please contact the ACC Business Service Centre on 0800 222 991 to find out how.
For more information about levies for a client who has recently started a business, see New to self-employment.
Last updated: 15 December 2008