tax facts - ACC Premiums

Whether you're self-employed, a contractor, or you have staff, you'll likely receive an invoice from ACC between mid-July and mid-August. 

If you're an employer with staff, your business will pay the:

  • Work Levy - your classification unit rate x each $100 of liable earnings.

If you're self-employed, a shareholder-employee or a contractor you'll pay three different levies:

  • Earners' levy - everyone who earns a salary in New Zealand pays the Earners' levy, which helps cover the cost of accidents that happen in your everyday activities outside work. It's a flat rate, currently $1.21 per $100 (excluding GST) of your liable income.
  • Work levy
  • Working Safer levy




Supplied by CCH Business Fitness NZ

Websites for accountants by Wolters Kluwer