🇳🇿 New Zealand

ACC Levy Calculator New Zealand 2025/26

Estimate your earner's levy, self-employed work levies by industry, and understand what New Zealand's no-fault accident insurance covers.

$
Your gross annual employment income
Estimates only. Actual levy amounts depend on your ACC classification and current-year rates.

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How to Use This Calculator

Tab "Levy Estimate"

Enter your annual income before tax to see your earner's levy amount. The calculator shows annual, monthly, fortnightly, and weekly breakdowns. This levy is deducted automatically via PAYE by your employer.

Tab "What ACC Covers"

An informational overview of New Zealand's unique no-fault accident insurance system. Learn what's covered (treatment, lost wages, rehabilitation, lump sums), what's not covered (illness/disease), and the no-fault trade-off.

Tab "Self-Employed"

Enter your annual self-employed income and select your industry classification. The calculator shows both your earner's levy and your industry-specific work levy, plus the combined total ACC cost.

The Formulas

Earner's levy (2025/26):
Levy = liable earnings × $1.60 / $100
Maximum liable earnings: $152,790/year
Maximum earner's levy: ~$2,445/year

Self-employed work levy:
Work levy = liable earnings × industry rate / $100
Industry rates range from $0.08 (office) to $5.00+ (forestry) per $100

Self-employed total:
Total ACC cost = earner's levy + work levy

Wage replacement (if injured):
Weekly compensation = 80% × pre-injury weekly earnings (year 1)

Example

Sam — Web Developer in Auckland, Salary $80,000

Sam earns $80,000/year as an employee. His ACC earner's levy is deducted via PAYE.

Annual income$80,000
Liable earnings$80,000
Earner's levy rate$1.60 per $100
Annual earner's levy$1,280
Monthly deduction$106.67
Weekly deduction$24.62

Frequently Asked Questions

Yes. The earner's levy is automatically deducted from your pay via PAYE. Your employer also pays a separate work levy on your behalf — this is not deducted from your wages. You don't need to do anything; it's all handled through the payroll system.
ACC pays 80% of your pre-injury weekly earnings for the first year, subject to the maximum liable earnings cap ($152,790). After the first year, your entitlement is reviewed annually. There's typically a one-week stand-down period before weekly compensation begins. Your employer may also have obligations to pay you for the first week.
Yes — this is what makes NZ's system unique. ACC covers ANY accidental injury regardless of where it happens: at work, at home, playing sport, driving, travelling overseas (partially). The earner's levy specifically funds non-work injury cover. Work injuries are covered by the employer's work levy.

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