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Why you've received an invoice

When you file a tax return Inland Revenue passes your details on to us so we can invoice you for levies. This happens whether you're self-employed, a contractor, a shareholder-employee or you have staff.

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    COVID-19
    We acknowledge the difficult times some businesses are currently experiencing. We can discuss options if you're unsure whether you can meet your ACC levy obligation. Find out more about how we can help.
    COVID-19 information for businesses

    Why you have to pay levies

    Everyone in New Zealand who is in business, an employerself-employed or a contractor has to pay levies.

    Cover for you and your business

    The levies you pay are separate from general tax. They’re used to cover the cost of injuries caused by an accident and to help protect your most important asset – you and your people.

    You're covered by us as soon as you start your business or start working for yourself. The cover we provide helps with payment towards medical bills, treatment, help at home and work, and loss of income.

    What your levies pay for
    Paying levies if you work or own a business

    How we get your business details

    When you file a tax return or register for GST with Inland Revenue, you'll choose a Business Industry Classification (BIC) code. This describes the business activity you do, eg your BIC code for gas plumbing services would be 'E323120 Gas plumbing'.

    Inland Revenue passes these details on to us, along with your liable income or payroll, and contact details so we can invoice you for levies. 

    Assigning a classification unit

    When we get your details from Inland Revenue we assign you a classification unit (CU) based on your BIC code. This is connected to the levy rate you pay.

    You can check your BIC code on the BIC website.

    Find your BIC code 

    If your business details are wrong

    We get your income details from Inland Revenue. If they don’t look right on your invoice, you’ll need to get in touch with them to get this sorted. They’ll then send any updates on to us.

    Let us know if any other details on your invoice are wrong, as this could affect the levies you're paying. You can update your contact or business details online, and tell us if your business is no longer operating.

    Login or register for MyACC for Business
    Update your business details

    When you’ll get an invoice

    The timeframe depends on the type of business you are:

    • self-employed and contractors - after you file a tax return you'll receive an invoice from us based on your income filed with Inland Revenue
    • employers and shareholder-employees - you’ll receive an invoice from us every year based on your liable payroll filed with Inland Revenue. This invoice includes both your final levy and a provisional levy
    • if you’re a new business, your invoice will be triggered when you file your first tax return. This is usually in your second year of business.

    Work out how much you need to pay

    If you’re new to business or just want an idea of how much your levies will be, try our levy estimator. Or if you know your business and income details you can calculate your levies.

    Estimate your levy
    Calculating your levies

    Paying your invoice

    You need to pay your invoice within 30 days after the issue date shown on the invoice, unless you've set up a payment plan with us. You can pay your invoice online or find out other ways you can pay.

    Ways to pay

    If we owe you a refund

    If you're due a refund, we’ll send you a notice to let you know how much you’re owed. Any refund will be automatically paid into your nominated bank account.

    You can securely provide us with your bank details through MyACC for Business. We'll process your refund and pay it to your bank account.

    You can:

    • log in or register for MyACC for Business and add your bank account on the ‘Profile’ tab. If you have a tax agent or advisor, they can add a refunds-only bank account on your behalf
    • email or post the direct credit slip at the bottom of your credit note
    • phone or email us to add a bank account.

    Log in or register for MyACC for Business

    Explaining your invoice

    If you’ve received an invoice but you’re not sure what it means, we can help explain some of the terms.

    Explaining your invoice

    The type of cover you're on

    If you've just started out you'll be on our standard cover:

    Choosing the best cover option

    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 (self-employed) 0508 426 837
     
    Phone (overseas) +64 7 859 8675

    Last published: 17 April 2020