Understanding levies if you work or own a business

Everyone who works or owns a business in New Zealand pays levies. These levies cover injuries that happen at work, at home, on the sports field, and when you’re out and about.

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    Paying levies on your income

    Everyone who earns a salary in New Zealand pays the Earners' levy.

    If you’re self-employed, a shareholder-employee or a contractor you’ll pay three different levies:

    If you’re an employer with staff, your business will pay the:

    • Work levy
    • Working Safer levy.

    It's 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

    The Earners' levy

    Your Earners' levy goes into the Earners' Account to help cover the cost of accidents that happen while going about your everyday activities. This could be doing DIY at home, working out at the gym, playing sport, hitting the ski slopes, or doing some window shopping in town.

    It also funds part of the Treatment Injury Account.

    Current Earners' levy rate

    This is a flat rate, currently $1.27 per $100 (excluding GST) of your liable income.

    How you pay the Earners' levy

    If you’re a PAYE employee or PAYE shareholder-employee, your employer will pay this on your behalf. This comes out of your income, like tax.

    If you’re self-employed or a non-PAYE shareholder-employee, we'll send you a levy invoice after you file a tax return.

    The Work levy

    Your Work levy goes into the Work Account to fund cover for injuries and accidents that happen at work or are work-related. It insures and protects your most important assets – you and your people. 

    Current Work levy rate

    This is different for every business. We'll base your Work levy on:

    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.

    Current Working Safer levy rate

    This is a flat rate, currently $0.08 per $100 of your liable payroll or income.

    How you pay the Work levy and Working Safer levy

    To pay the Work levy and Working Safer levy you'll get an invoice from us. We'll get your income and payroll details from Inland Revenue after you file your tax return and Employer Monthly Schedules.

    Working out how much you have to pay

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

    Estimate your levy

    Calculating your levies

    Contact us

    If you have any questions about your business levies, contact our business team:

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

    Last published: 1 April 2022