ACC Earner's Levy Calculator
Calculate how much ACC earner's levy you pay — 1.60% on earnings up to the annual cap.
About the ACC Earner's Levy
The ACC (Accident Compensation Corporation) earner's levy covers you for work-related accidents. All employed New Zealanders pay this levy through PAYE.
For 2025-26, the rate is 1.60 cents per dollar earned, up to a maximum income of $142,283. This gives a maximum annual levy of $2,276.53.
For 2024-25, the cap was $139,384 with a maximum levy of $2,230.14.
Frequently Asked Questions
What is the ACC earner's levy?
The ACC earner's levy funds the Accident Compensation Corporation, which provides no-fault personal injury cover for all New Zealanders. It is deducted through the PAYE system along with income tax.
Is ACC levy capped?
Yes. For 2025-26 the levy applies on earnings up to $142,283. Any income above this cap is not subject to ACC levy. The maximum levy for 2025-26 is $2,276.53.
Is the ACC levy the same every year?
The rate and cap are reviewed annually. The rate has been 1.60% for several years. The cap increases slightly each year to track wages.
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