ACC Work Levy Calculator
Calculate your employer ACC Work Account levy — Work levy by classification unit, plus the flat Working Safer levy, for the 2026-27 levy year.
Don't know your CU? Browse all classification units.
The annual maximum applies to each employee separately. For staff on different pay, run each level and add the results.
A self-employed person who worked an average of more than 30 hours a week (self-employed or as an employee) and earned less than $50,501 in 2026-27 pays the Work levy on a minimum: $50,501 less their earnings as an employee (Work Account Levies Regulations 2025 regs 7 and 9). The calculator does not apply this minimum; enter that figure as your liable earnings if it applies to you.
Total ACC Work Account levy
Work levy
$1.53 per $100
Working Safer levy
$0.08 per $100
GST-exclusive, per the ACC Levy Guidebook. Does not include the ACC earner's levy (see our ACC Earner's Levy Calculator), CoverPlus Extra, or Experience Rating discounts/loadings.
About the ACC Work Levy
Employers and self-employed people pay two additional ACC levies on top of the earner's levy every employee pays: a Work levy that funds cover for work-related injuries, and a flat Working Safer levy collected on behalf of WorkSafe New Zealand.
Unlike the earner's levy (one flat rate for everyone), the Work levy rate depends on your Classification Unit (CU) — ACC's 500+ industry categories, each priced to reflect that industry's typical injury risk. A road freight driver and a software contractor pay very different Work levy rates for otherwise identical liable earnings.
An employer pays the Work levy on each employee's liable earnings up to the same annual maximum ACC uses for the earner's levy; the maximum applies to every employee separately, not to the payroll as a whole. A self-employed person's own liable earnings have the same maximum.
A self-employed person who worked an average of more than 30 hours a week (self-employed or as an employee) and earned less than $50,501 in 2026-27 pays the Work levy on a minimum: $50,501 less their earnings as an employee (Work Account Levies Regulations 2025 regs 7 and 9). The calculator does not apply this minimum; enter that figure as your liable earnings if it applies to you.
Worked example (2026-27)
CU 41110 (House construction) on $150,000 liable earnings
- Work levy: $150,000 / 100 × $1.53 = $2,295.00
- Working Safer levy: $150,000 / 100 × $0.08 = $120.00
- Total ACC Work Account levy: $2,415.00
See the full CU list grouped by industry on our ACC Work Levy Rates by Classification Unit hub.
Industries covered (537 classification units)
Rates are grouped into 19 ANZSIC06 business sectors, from Agriculture through to Other Services. Browse the full rate table on the ACC Work Levy Rates hub, or search directly by CU code or business activity in the calculator above.
Frequently asked questions
What is the ACC Work levy?
The Work levy funds ACC's cover for work-related injuries. Every employer and self-employed person pays it on top of the earner's levy, at a rate that depends on the Classification Unit (CU) ACC has assigned to their business activity — riskier industries pay a higher rate per $100 of liable earnings.
What is a Classification Unit (CU)?
ACC groups every business and self-employed activity into one of 500+ Classification Units, matched to your Business Industry Classification (BIC) code or declared main activity. Each CU carries its own Work levy rate reflecting that industry's typical injury risk — for example, ambulance services and hairdressing pay very different Work levy rates for the same liable earnings.
How do I find my CU?
Search by your CU code (if you already know it from an ACC invoice) or by your business activity in the calculator above. If you're not sure, ACC assigns your CU based on your IRD-registered business activity — check a recent ACC invoice, or use ACC's own CoverPlus Extra estimator for a business-specific confirmation.
What is the Working Safer levy?
The Working Safer levy is a flat rate collected by ACC on behalf of WorkSafe New Zealand, currently $0.08 per $100 of liable earnings. It applies to every CU at the same rate, unlike the Work levy which varies by industry.
Is this the same as the ACC earner's levy?
No. The earner's levy is a single flat-rate levy every employee and self-employed person pays for non-work injury cover — see our ACC Earner's Levy Calculator. The Work levy and Working Safer levy calculated here are additional levies employers and self-employed people pay for work-related injury cover, and vary (Work levy only) by classification unit.
Are these rates GST-inclusive or exclusive?
The rates on this page and in the calculator are GST-exclusive, as published in the ACC Levy Guidebook. ACC's actual invoice to you will include GST on top of the calculated levy.
Does this calculator include Experience Rating or CoverPlus Extra?
No. Experience Rating (ER) discounts or loadings are individually assessed based on your claims history, and CoverPlus Extra (CPX) is an optional product with a self-selected cover level — neither has a single published rate we can calculate generically. This calculator shows the standard Work levy and Working Safer levy only. A self-employed person who worked an average of more than 30 hours a week (self-employed or as an employee) and earned less than $50,501 in 2026-27 pays the Work levy on a minimum: $50,501 less their earnings as an employee (Work Account Levies Regulations 2025 regs 7 and 9). The calculator does not apply this minimum; enter that figure as your liable earnings if it applies to you.
Sources
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Reflects the ACC Levy Guidebook 2026/27, in force 1 April 2026 - 31 March 2027. Rates are GST-exclusive per $100 of liable earnings. Confirm your own CU on a recent ACC invoice or via ACC's CoverPlus Extra estimator — this calculator is an estimate, not a substitute for your ACC assessment.
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