Self-employed and small business

No Claims Discount is ending

If you're part of the No Claims Discount programme, your work-related claims history determines whether you receive a discount or a loading on your work levy. A loading means you’ll pay more if your claims history shows a higher risk of injury claims.

Data has shown that health and safety outcomes have not improved as a result of the programme, so the No Claims Discount is ending. This is because businesses outside the programme currently fund the discount.

Removing the No Claims Discount and updating Experience Rating means most small businesses and self-employed people will pay lower base levies than they would have under the previous system.

From the 2027 levy year onwards, No Claims Discount adjustments will no longer apply. Your Work levy will be calculated on your business activity (Classification Unit) only.

If you’re an employer or a shareholder employer

You’ll see this change in your provisional invoice you receive in 2026.

If you’re self-employed

The change will appear on the invoice you receive in 2027, unless you stop being self-employed earlier.

No Claims Discount reports were discontinued in 2025, but historical reports remain available in MyACC for Business. 

Log in to MyACC for Business

Changes to classification units (CU) in sport sector

If you’re self-employed in sport, your levy classification unit (CU) may change to better reflect the type of activity and its current risk level.  This could increase or decrease your levy, depending on your specific sport and whether you actively participate.

What you need to know

1. Classification units
   The names of the CU have changed, so you’ll likely see different wording.
2. Timing
   The change will first appear on your invoice issued in 2026 - unless you stop being self-employed earlier.

Note: Changes to employers and shareholder-employers working in the sports sector took effect in 2025.