What is the ACC earners’ levy?
The ACC earners’ levy helps fund rehabilitation and compensation for injuries that happen outside the workplace. It is charged on income from personal effort.
What is ACC ?
ACC stands for The Accident Compensation Corporation. It is the New Zealand Crown entity responsible for administering the country’s universal no-fault accidental-injury scheme.
The levy is charged at a flat rate for each levy year and is deducted only on earnings up to the prescribed maximum.
ACC earners’ levy rates
The ACC earners’ levy is charged at a flat rate on employment and other personal-effort income up to an annually prescribed maximum. The published amounts include GST.
| Levy year | Rate |
| 1 Apr 2026-31 Mar 2027 | 1.75% |
| 1 Apr 2025-31 Mar 2026 | 1.67% |
| 1 Apr 2024-31 Mar 2025 | 1.60% |
| 1 Apr 2023-31 Mar 2024 | 1.53% |
| 1 Apr 2022-31 Mar 2023 | 1.46% |
| 1 Apr 2021-31 Mar 2022 | 1.39% |
| 1 Apr 2020-31 Mar 2021 | 1.39% |
| 1 Apr 2019-31 Mar 2020 | 1.39% |
| 1 Apr 2018-31 Mar 2019 | 1.39% |
| 1 Apr 2017-31 Mar 2018 | 1.39% |
| 1 Apr 2016-31 Mar 2017 | 1.39% |
| 1 Apr 2015-31 Mar 2016 | 1.45% |
| 1 Apr 2014-31 Mar 2015 | 1.45% |
| 1 Apr 2013-31 Mar 2014 | 1.70% |
| 1 Apr 2012-31 Mar 2013 | 1.70% |
| 1 Apr 2011-31 Mar 2012 | 2.04% |
| 1 Apr 2010-31 Mar 2011 | 2.04% |
Annual maximum earnings ACC earners’ levy is payable up to
| Levy year | Maximum earnings | Maximum levy payable |
| 1 Apr 2026-31 Mar 2027 | $156,641 | $2,741.22 |
| 1 Apr 2025-31 Mar 2026 | $152,790 | $2,551.59 |
| 1 Apr 2024-31 Mar 2025 | $142,283 | $2,276.52 |
| 1 Apr 2023-31 Mar 2024 | $139,384 | $2,132.57 |
| 1 Apr 2022-31 Mar 2023 | $136,544 | $1,993.54 |
| 1 Apr 2021-31 Mar 2022 | $130,911 | $1,819.66 |
| 1 Apr 2020-31 Mar 2021 | $130,911 | $1,819.66 |
| 1 Apr 2019-31 Mar 2020 | $128,470 | $1,785.73 |
| 1 Apr 2018-31 Mar 2019 | $126,286 | $1,755.37 |
| 1 Apr 2017-31 Mar 2018 | $124,053 | $1,724.33 |
| 1 Apr 2016-31 Mar 2017 | $122,063 | $1,696.67 |
| 1 Apr 2015-31 Mar 2016 | $120,070 | $1,741.01 |
| 1 Apr 2014-31 Mar 2015 | $118,191 | $1,713.76 |
| 1 Apr 2013-31 Mar 2014 | $116,089 | $1,973.51 |
| 1 Apr 2012-31 Mar 2013 | $113,768 | $1,934.05 |
| 1 Apr 2011-31 Mar 2012 | $111,669 | $2,278.04 |
| 1 Apr 2010-31 Mar 2011 | $110,018 | $2,244.36 |
Source and scope: IRD ACC earners’ levy rates and maximum earnings through 31 March 2027. Rates verified 27 August 2026 against the official source. Calculations may differ when deductions, offsets, ACC, secondary income or other adjustments apply.
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