ACC Levy Calculator NZ 2026/27

Rate: 1.75%

Inland Revenue lists the employee Earners’ levy as $1.75 per $100 of liable earnings, including GST.

Earnings cap: $156,641

The levy stops increasing after annual liable earnings reach the prescribed 2026/27 maximum.

Maximum levy: $2,741.22

This is the maximum 2026/27 Earners’ levy on salary or wages under the standard annual cap.

Collected with PAYE

Employees generally do not receive a separate ACC invoice for this levy; Inland Revenue collects it with PAYE.

1.83% rate

From 1 April 2027, Inland Revenue lists the employee Earners’ levy at 1.83% including GST.

$160,244 cap

Maximum liable earnings rise to $160,244.

$2,932.47 maximum

The corresponding maximum annual levy is $2,932.47.

Business classification matters

Self-employed and employer Work levy rates depend on the applicable business classification or CU code.

Self-employed income limits

ACC currently lists the standard 2026/27 self-employed liable-income range as $50,501 minimum to $156,641 maximum, subject to its rules.

CoverPlus Extra differs

CoverPlus Extra uses a nominated cover amount rather than the standard liable-income calculation.

Use ACC’s calculators

For the complete business or self-employed levy, use ACC’s official calculators because additional levy components can apply.

IRD — ACC earners' levy rates

ACC — Calculating your levies

ACC — Levy results

What is the ACC levy rate for employees in 2026/27?

The ACC Earners’ levy collected with PAYE is 1.75% including GST from 1 April 2026 to 31 March 2027.

How much ACC levy do I pay on a $100,000 salary?

At the 2026/27 employee Earners’ levy rate of 1.75%, an annual salary of $100,000 produces an indicative levy of $1,750 because the salary is below the maximum liable-earnings cap.

What is the maximum ACC Earners’ levy for 2026/27?

The levy applies to liable earnings up to $156,641, making the maximum annual Earners’ levy $2,741.22 for 2026/27.

What is the ACC levy rate for 2027/28?

Inland Revenue lists the confirmed 2027/28 Earners’ levy at 1.83% including GST, with maximum liable earnings of $160,244 and a maximum levy of $2,932.47.

Is the ACC Earners’ levy included in PAYE?

Yes. Inland Revenue collects the employee Earners’ levy along with PAYE. Almost all employee earnings subject to PAYE are liable up to the annual maximum.

Does this calculate a self-employed ACC invoice?

No. Self-employed and business levies can also depend on business classification, Work levy, Working Safer levy and cover type. Use ACC’s official levy calculators for the full invoice estimate.