Calculating your levies

Find out how we calculate your levies. Before you can calculate your levies you need to know your classification unit (CU), your total liable income for the year, and the type of cover you have.

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    The amount of levies you pay each year depends on:

    • your CU – what work you do and the industry you're in
    • if you have staff – how much you pay them
    • if you're self-employed or a contractor – how much you earn and if you work full-time or part-time
    • the type of cover you're on.

    Calculate your levy

    Use our levy calculators to calculate your levies. Unless you've applied for one of our optional cover products, you'll be on our standard cover.

    Just want an estimate?

    If you’re new to business or just want an idea of how much your levies will be, try our levy estimator.

    Estimate your levies

    What you need to calculate your levies

    Before you can calculate your levies you need to know your:

    How to find your BIC code or CU

    View your current CU in MyACC for Business. If you don’t already have an account registering is easy, all you need is your ACC ID or IRD number. All of your details will be visible once you’ve logged in.

    Log in to MyACC for Business

    Register for MyACC for Business

    You can also search for your BIC code. Once you've found it you'll see your CU as well.

    Find your BIC code

    How to find your liable income or payroll

    Your liable income or payroll is based on the income information you declared with Inland Revenue on the:

    • IR3 Individual income return (for self-employed people)
    • IR4 Companies income tax return (for shareholder-employees)
    • IR348 Employer monthly schedule (for employers)
    • IR7 Partnerships and look through companies (LTCs).

    The min and max income you’ll pay levies on

    We set the minimum and maximum levels of liable income on 1 April every year. If your income or your employee’s income is above or below these set amounts, we’ll use this to calculate your levies.

    If you’re self-employed

    No matter what your employment status, you’ll only pay levies on your liable income up to the maximum level.              

    Your work hours include all the hours you work per week, even if you have more than one job.

    If you work part-time

    Part-time work is an average of 30 hours or less a week over a tax year. If you work part-time you won’t be affected by the minimum level. We’ll levy you based on your actual liable income.

    If you work full-time

    Full-time work is more than 30 hours a week on average over a tax year. If you work full-time and earn less than the minimum over a tax year, we’ll use the minimum amount to calculate your levies for that year.

    If you work full-time and earn more than the minimum over a tax year, we'll levy you based on your actual liable income.

    CoverPlus

    Year starting from 1 April

    Minimum liable income level

    Maximum liable income level

    2020 - 2021

    $36,816

    $130,911

    2019 – 2020

    $36,816

    $128,470

    2018 – 2019

    $32,760

    $124,053

    2017 – 2018

    $31,720

    $122,063

    2016 – 2017

    $30,680

    $120,070

    2015 – 2016

    $29,640

    $118,191

    CoverPlus Extra

    CoverPlus Extra uses your nominated level of cover instead of your liable income.

    Year starting from 1 April

    Minimum level of cover

    Maximum level of cover

    2020 - 2021

    $29,453

    $104,729

    2019 – 2020

    $29,453

    $102,776

    2018 – 2019

    $26,208

    $101,029

    2017 – 2018

    $25,376

    $99,242

    2016 – 2017

    $24,544

    $97,650

    2015 – 2016

    $23,712

    $96,056

    Contact us if you need information from previous years.

    If you employ staff

    You’ll only pay levies on an individual’s earnings up to the maximum level. If an employee on your payroll earns more than the maximum, we’ll only levy you for the maximum.

    Year starting from 1 April

    Maximum liable income for employees

    2020 - 2021

    $130,911

    2019 – 2020

    $128,470

    2018 – 2019

    $126,286

    2017 – 2018

    $124,053

    2016 – 2017

    $122,063

    2015 – 2016

    $120,070

    Contact us if you need information from previous years.

    Current levy rates for businesses

    We calculate your levies based on your liable income multiplied by your levy rate, per $100 of your liable income. Our levy guidebook has the full list of CUs and their levy rates:

    Levy guidebook 2020-2021

    How your claims history affects your levies

    Once your business has been running for over three years, we'll have a good picture of what your claims history looks like. We’ll then adjust your Work levy based on this history. We calculate this differently depending on whether your total levy is more or less than $10,000.

    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.

    Understanding your claims history and your levy

    Contact us

    If you have any questions or want to know more, contact our business team:

    Email business@acc.co.nz
    Phone 0800 222 776  (Monday to Friday, 8.30am - 5pm) 
    Phone (overseas) +64 7 859 8675

    Use live chat through MyACC for Business

    Talk to us using live chat:
    Log into or register for MyACC for Business

    Last published: 27 October 2020