Medium and large business

Changes to the Experience Rating programme

If your business is in the Experience Rating programme, your Work levy can change based on your claim history with up to a 50% discount or up to a 100% increase.  

Currently, businesses outside the programme help fund the discounts given to those who are in it.

What you need to know

1. Minimum threshold increasing
   From the 2026 levy year onwards, the minimum threshold for medical and treatment costs included in the Experience Rating programme increased from $500 to $750.
2. ER to become self-funding
   From the 2027 levy year onwards, the Experience Rating programme will become self-funding, meaning businesses outside the programme will no longer subsidise it. You’ll see this change in your provisional invoice you receive in 2026.
3. How will this look on your invoice
   Businesses in the programme will instead pay an additional ER Programme rate, currently 7.2%, on top of their Work Account levy. This will appear as a single Work Levy (ER) rate on your 2026 provisional invoice and is separate to your Experience Rating loading or discount.

For Accredited Employers, changes to AEP discounts and fees took effect from 2025. Talk to your ACC Relationship Manager to understand how these changes affect your levy invoices.