ACC Earner's Levy Calculator

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.

For 2026-27 the rate is 1.75% on earnings up to $156,641, giving a maximum levy of $2,741.22. For 2025-26 it was 1.67% up to $152,790 (max $2,551.59).

Yes. The levy applies only on earnings up to the annual cap ($156,641 in 2026-27). Income above the cap is not subject to ACC levy, so high earners pay the maximum levy and no more.

Once your year-to-date earnings cross the cap, ACC stops being deducted for the rest of the income year and your net pay rises by the levy rate. The cap resets on 1 April each year.

Yes. The rate and cap are reviewed annually and take effect from 1 April. The rate rose from 1.60% (2024-25) to 1.67% (2025-26) to 1.75% (2026-27).

No. The earner's levy is deducted from your wages for non-work injury cover. The separate work levy is paid by your employer on the business, not from your pay.

Yes, but not through PAYE. Self-employed earners are invoiced by ACC directly (CoverPlus), and the earner's-levy portion is calculated on their liable earnings.