ACC levy invoicing in 2023
We’re shifting our communications and levy account management online. Here's what you can expect for your levy invoice in 2023.
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Think of ACC as no-fault injury cover for everyone who’s had an accident, no matter what happens or where they are.
Everyone in Aotearoa contributes to ACC to ensure that we can help prevent injuries and provide care, rehabilitation, and cover for loss of income when the unforeseen happens.
The ACC work levy each business pays protects their most important asset – their people.
The Work levy you pay directly contributes to ACC’s Work Account, which covers the cost of injuries caused by accidents at work. Everyone in business – employers, self-employed and contractors – pay levies.
You can find general information in our business section, but this page will help you understand 2023 invoicing more specifically.
Manage your ACC levy account online
If you haven’t already, now is the time to sign up to MyACC for Business.
You can make payment, update details and request more information using the Live Chat function on the site.
Login or register now at MyACC for Business.
When should you receive your levy invoice?
I’m self-employed, when should I receive my invoice?
Our standard cover – CoverPlus
You will receive your invoice from September, once we’ve received your earnings from Inland Revenue.
If you haven't recieved your invoice by 30 September, contact us on 0800 222 776.
Optional cover – CoverPlus Extra (CPX)
CoverPlus Extra (CPX) invoices were issued in April.
You may receive a further invoice in September for the Working Safer levy, which is based on your Inland Revenue supplied earnings, rather than your agreed level of cover.
Customers who weren’t on CPX for the full-year will receive a part-year CoverPlus invoice.
I’m an employer, when should I receive my invoice?
You will receive your ACC Workplace Cover levy invoice for PAYE (pay as you earn) employees from July. If you also have non-PAYE shareholder employees, or are self-employed, we may send you a further invoice after we’ve received these earnings from Inland Revenue.
ACC has a wide range of ways to pay your levy invoice including payment in full on the due date, or via instalments.
Frequently asked questions
Why have you contacted me to confirm my details prior to my invoice?
We want your invoice to be correct the first time, so we're giving you the option to view or update your policy details prior to the invoice being sent.
We’re also encouraging all businesses to sign up for MyACC for Business and update their levy communication preference to 'email' to make it easier and more efficient to send invoices.
How are ACC levies calculated?
This is different for every business. We'll base your Work levy on:
- the risk of injury at your work
- your claims history
- your liable income or payroll.
How do I get future invoices emailed?
Register or login to your online account at MyACC for Business and update your levy communication to 'email'.
I have had a reassessment which has resulted in a new invoice, is this my new balance to pay?
No, invoices and credit notes do not show the account balance. To see your account balance visit MyACC for Business.
What happens if I stopped earning income or paying staff halfway through the levy year?
Register or login to MyACC for Business to cease your account which may result in a reassessment
Why have I received two or more invoices at the same time?
If you file earnings over multiple years at the same time or close together this may result in ACC issuing multiple invoices. If you filed Self-employed income, Shareholder income, and pay staff PAYE wages you will receive a different invoice for each policy.
What happens if I do not pay or make contact before my due date?
The account could incur penalties or be referred to an external debt collection agency.
What happens if my invoice was originally sent to an old or incorrect address and I have been charged penalties?
What happens if I’m set up for direct debit but I want to pay my invoice earlier manually?
Manual payment can be made provided it is at least five days before the due date to prevent the direct debit payment from being deducted. If you pay within five days of the direct debit due date, the direct debit may still process resulting in double payment of the invoice. Any credit balance will be automatically refunded.
How are ACC levies treated for tax purposes?
The Earner levy and the GST component of the Earner’s levy, are non-deductible as they relate to non-workplace cover (ie accidents and injuries outside the workplace).
Only business expenses can be claimed as tax-deductible, which applies to Work levies and Working Safer levies (including their respective GST components). Inland Revenue can provide further information.
Why is my self-employed liable income more than my taxable income with Inland Revenue?
If you’re on our standard cover, CoverPlus, work full-time and earn less than the minimum liable income level over a tax year, we’ll use the minimum amount (currently $43,349) to calculate your levies for that year.
Full-time work is more than 30 hours a week across all sources (including salary and wages), on average, over a tax year.
If you work part-time you won’t be affected by the minimum level. Your levy is based on your actual liable income. Part-time work is an average of 30 hours or less a week over a tax year.
If we’ve got this wrong, you can correct your employment status in MyACC for Business. Once amended, we’ll automatically send you a reassessed invoice.
Why am I being charged self-employed ACC levies, my income is passive?
If you've mistakenly listed your self-employed income as active, this will need to be corrected with Inland Revenue.
For example you were a sleeping partner and received partnership income in recognition of your capital investment in the partnership, but did not take any active part in the day-to-day operation or management of the business.
Office administration and management activities are not passive income and are liable for ACC levies.
Once corrected, we’ll automatically send you a reassessed invoice. Talk with your accountant or financial advisor to make any adjustments.
Why am I being charged self-employed ACC levies when I received schedular payments?
Schedular payments are payments made to contractors who perform certain activities. Tax is deducted from these payments, but not ACC levies. Contractors are self-employed for ACC levy purposes. If you’re unsure who paid your schedular payments, you can check this with Inland Revenue.
Why have I received a levy invoice for money that I've made from overseas sources?
Starting from the 2022/2023 tax year, we're levying Aotearoa New Zealand tax residents for income earned from overseas employment and services. This is made possible by an unrelated change to the Inland Revenue IR3 Individual tax return.
ACC has a legislative obligation to levy these earnings under the Accident Compensation Act 2001 but hasn't been done routinely because of the way IR previously collected information about overseas earnings. Throughout this time, ACC cover for accidents and related entitlements have remained available.
If you receive a levy invoice from us, its because your IR3 indicated showed you had liable earnings from overseas employment or services.
I spend most of the year living outside New Zealand, am I still covered?
If you are a New Zealand taxpayer, you get assessed for ACC levies. ACC has an obligation to calculate levies based on a person's liable income. Doing this helps ensure the overall fairness of scheme, but also means that if you do have a covered injury, the level of support we can provide, such as weekly compensation, better matches your income.
In some cases, ACC can cover an injury which happens overseas if you're a New Zealand resident.
I’m an employer, how will my provisional levies be calculated?
We’ll automatically calculate your provisional levies for 2024 (1 April 2023 to 31 March 2024) using your PAYE payroll from 2023 (1 April 2022 to 31 March 2023).
If your PAYE payroll for 2024 will significantly change from 2023, please update this by adding an estimate in MyACC for Business.
How does my claims history affect my levy invoice?
If your business has paid at least three Work levy invoices, we may add you to the Experience Rating programme. This adjusts your Work levy based on historical claims and health and safety performance.
Your levy can stay the same, be discounted or have a loading. You could reduce your Work levy by preventing injuries at work and helping your injured employees get back to work sooner.
My business is still affected by the impacts of COVID-19, can you provide me with additional support making payment?
The financial impact of COVID-19 may be ongoing, and changes to your business can happen quickly.
We’re here to support you if you’re unsure you can meet your ACC obligations.
If you’re unable to pay your invoice in full, you can manage your cashflow through MyACC for Business by setting up a payment plan over three, or six months. If you require more support than what’s available through our online service, please get in touch.
The most important thing is to let us know before the due date in order to avoid any penalties.
Can you provide me with additional support making payment?
We’re here to support you if you’re unsure you can meet your ACC obligations.
If you’re unable to pay your invoice in full, you can manage your cashflow through MyACC for Business by setting up a payment plan
If you require more support than what’s available through our online service, please get in touch. The most important thing is to let us know before the due date in order to avoid any penalties.
What levies can non-PAYE shareholder-employees expect?
Both PAYE and Non-PAYE shareholder employees are covered by ACC Workplace Cover. But, non-PAYE shareholder-employees are invoiced separately, as the Companies income tax return (IR4) must be filed with IR first. The levies for a non-PAYE shareholder-employee are:
- the Work levy: this provides cover for work-related accidents and is calculated according to the company’s Classification Unit (business activity).
- the Earners’ levy: this provides cover for non-work injuries and is calculated on a flat rate. This levy is charged as part of your invoice, as Earner’s levy is not collected by Inland Revenue for earnings not subject to PAYE.
- the Working Safer levy: we collect this levy on behalf of WorkSafe New Zealand. It goes towards supporting WorkSafe’s activities and injury prevention across the country
What if non-PAYE Shareholders are on CoverPlus Extra (CPX) for part of the year?
Non-PAYE shareholders who are on CPX for part of the year are still covered by our Workplace Cover policy for any period they are not covered by CPX. While CPX levies are invoiced against the individual based on an agreed level of cover, Workplace Cover levies are invoiced to the company, only after you’ve declared your non-PAYE shareholder remuneration as part of your Companies income tax return (IR4) with IR.
All non-PAYE shareholders are invoiced through their company for the Working Safer (WS) levy, irrespective of any CPX cover in place, as WS levy is always based on actual earnings filed with Inland Revenue.
What is a Workplace Cover provisional invoice for non-PAYE shareholders?
Usually, when Workplace Cover is invoiced, it contains the final levy for the recently completed year, and a provisional levy. For non-PAYE shareholders, provisional levies are based on the Work Account only and will be adjusted for inflation.
Work Levies Explained