Encounter the Difference

NZ CA is an association of independent Chartered Accounting firms, proactively working together for the benefit of our clients.

ACC levies

Published: 3rd December 2018

Author: Anonymous

Published in: December 2018 Issue 65

ACC levies are separate from general tax, and cover the cost of injuries caused by accidents.

The business industry classification (BIC) code you provide to Inland Revenue when you file a tax return or register for GST, along with your earnings, is the basis for your ACC levy.

Inland Revenue passes your BIC code, liable income or payroll, and your contact details along to ACC so they can invoice you for levies based on your business activities.

Some jobs have more risks than others, so some industries pay higher levies than others.

As a self-employed person, you’ll pay three levies: the Earners’ levy (currently $1.21 per $100 (excluding GST) of your liable income), the Working Safer levy (currently 8c per $100 of your liable income), and the Work levy which goes in to the Work Account to fund injuries that happen at work (this differs for every business). You’ll be invoiced by ACC once a year - most people receive their invoices between mid-July and mid- August.

FACT: When you work in more than one role, ACC may use the code of an activity you undertake that attracts the highest levy rate, even if it isn’t the role in which you spend the most time working.

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