Estimate your Earner's levy, Work levy and Working Safer levy for 2025-26, whether you're a PAYE employee or self-employed.
Self-employed people pay additional levies that employees don't see directly
Your gross salary, wages, or self-employed income
Determines your Work levy rate — indicative only, see notes below
Full-time work has a minimum liable income floor for levy purposesI work full-time (30+ hours/week on average)
ℹ️ PAYE employees only pay the Earner's levy — it's deducted automatically alongside income tax. Your employer separately pays the Work levy on your behalf.
📋 2025-26 ACC Levy Settings
Earner's levy: 1.67% | Working Safer levy: 0.08% | Maximum liable income: $152,790 | Minimum liable income (self-employed, full-time): $49,365
Total Annual ACC Levy
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🩹 Earner's Levy (1.67%)--
🦺 Working Safer Levy (0.08%)--
🏗️ Work Levy--
💰 Liable Income Used--
📅 Levy By Pay Period
Weekly
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Fortnightly
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Monthly
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📊 Levy Summary
Annual Income
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Liable Income (capped/floored)
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Employment Type
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Industry Risk Category
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Total Annual ACC Levy
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How ACC Levies Work in New Zealand
Everyone who earns income in New Zealand pays into ACC (Accident Compensation Corporation) — the country's no-fault accident insurance scheme that covers medical costs and income replacement for injuries, regardless of who was at fault. There are three main levies: the Earner's levy (paid by everyone), the Work levy (paid by employers and self-employed people, based on industry risk), and the Working Safer levy (a flat rate funding WorkSafe NZ).
📝 The Three ACC Levies (2025-26)
Levy
Rate
Who Pays
Earner's Levy
1.67%
Everyone who earns income
Working Safer Levy
0.08% (flat)
Employers & self-employed
Work Levy
Varies by industry (~0.10%–1.50%+)
Employers & self-employed
Maximum liable income for 2025-26: $152,790 (the Earner's levy cap is $2,551.59). Minimum liable income for full-time self-employed people: $49,365.
👔 PAYE Employees vs. Self-Employed
PAYE employees only see the Earner's levy on their payslip — it's deducted automatically alongside income tax. Their employer separately pays the Work levy and Working Safer levy on the business's payroll, based on the company's industry classification.
Self-employed people, contractors, and shareholder-employees pay all three levies directly to ACC, typically invoiced after filing their annual tax return once IRD shares income details with ACC. The Work levy rate depends on your specific Classification Unit (CU) — for example, office-based work might attract a rate around $0.10–$0.30 per $100 of income, while higher-risk trades like construction or forestry can exceed $1.50–$3.00 per $100.
💡 Example Calculations
PAYE employee earning $80,000: Earner's levy only = $80,000 × 1.67% = $1,336/year (about $51.38/fortnight), deducted automatically through PAYE.
Self-employed consultant earning $80,000 (low-risk industry): Earner's levy $1,336 + Working Safer levy ($80,000 × 0.08% = $64) + Work levy at an indicative low-risk rate ($80,000 × 0.30% = $240) = approximately $1,640/year total, invoiced by ACC after filing.
Note: Work levy figures are indicative estimates by risk category, not exact Classification Unit rates. Use ACC's official levy calculator for your precise CU rate.
⚠️ Important Notes
- This calculator provides estimates only based on 2025-26 average levy rates.
- The Work levy figures shown use indicative risk-category rates, not your exact Classification Unit (CU) rate — actual rates vary significantly within each category.
- It does not include GST, which applies to levy invoices sent to self-employed people.
- It does not model CoverPlus Extra, Multiple Employer Adjustments, or motor vehicle levies.
- For your exact CU code and rate, use ACC's official Levy Calculator.
- Levy rates are reviewed every three years and may change.
Frequently Asked Questions
The ACC earner's levy rate for 2025-26 is 1.67% of liable income, capped at $152,790 of liable earnings (a maximum levy of $2,551.59 per year). Everyone who earns income in New Zealand pays this levy, whether employed or self-employed.
The Earner's levy covers non-work injuries (at home, sport, etc.) and is paid by everyone who earns income. The Work levy covers work injuries and varies by industry risk — only paid by employers (on behalf of staff) and self-employed people. The Working Safer levy is a flat rate that funds WorkSafe NZ, also paid by employers and self-employed people.
No. PAYE employees only pay the Earner's levy, deducted automatically from their pay. The Work levy is paid separately by their employer based on the business's industry classification and is not shown on the employee's payslip.
Self-employed people pay all three levies: the Earner's levy (1.67%), the Working Safer levy (a flat 0.08%), and the Work levy (which varies by industry Classification Unit, from around 0.10% for low-risk office work to over 1.50% for high-risk trades). ACC invoices these directly after you file your tax return.
Yes. If you work full-time (an average of more than 30 hours a week) and earn less than the minimum liable income threshold ($49,365 for 2025-26), ACC calculates your levies using that minimum amount instead of your actual income. Part-time workers are levied on actual income only.
⚠️ Disclaimer: This calculator provides estimates for informational purposes only, based on 2025-26 ACC levy rates. Work levy figures use indicative risk-category rates rather than exact Classification Unit (CU) rates, which vary by specific occupation. It does not include GST on levy invoices, CoverPlus Extra options, or motor vehicle levies. For your exact levy obligations, use ACC's official Levy Calculator or contact ACC directly.