ACC Earners' Levy 2026–27
The ACC earners' levy is 1.75% of your gross earnings for 2026–27. It is deducted through PAYE alongside income tax, applies to the first $156,641 you earn in the tax year, and is capped at $2,741.22. It funds ACC cover for injuries that happen away from work.
The three figures that define it
| Figure | 2026–27 |
|---|---|
| Levy rate | 1.75% |
| Maximum earnings the levy applies to | $156,641 |
| Maximum levy for the year | $2,741.22 |
Those three numbers are the whole rule. Multiply your gross earnings by 1.75% until you reach $156,641, then stop. On a $200,000 salary you reach the ceiling roughly 9.4 months into the tax year, and the levy disappears from your payslip for the rest of it.
Which ACC levy this is
ACC collects three different levies from three different people. Only one of them comes out of an employee's pay, and searches for "ACC levies" return all three mixed together.
Earners' levythis is the one on your payslip
Paid by: You, through PAYE
1.75% of your earnings up to $156,641. Covers injuries away from work.
Work levy
Paid by: Your employer, invoiced by ACC
Charged on the employer's total payroll at a rate set by industry. It never appears on your payslip and is not deducted from your pay.
Motor vehicle levy
Paid by: Every vehicle owner
Collected through vehicle licensing and the petrol excise duty. Covers injuries from motor vehicle crashes on public roads.
This site covers the earners' levy only, because it is the only one that changes a number on a payslip. Work and motor vehicle levies are billed by ACC directly.
What the levy costs at each salary
| Gross salary | Levy a year | Levy a week | Share of gross |
|---|---|---|---|
| $30,000 | $525.00 | $10.10 | 1.8% |
| $50,000 | $875.00 | $16.83 | 1.8% |
| $70,000 | $1,225.00 | $23.56 | 1.8% |
| $100,000 | $1,750.00 | $33.65 | 1.8% |
| $156,641the cap | $2,741.22 | $52.72 | 1.8% |
| $200,000 | $2,741.22 | $52.72 | 1.4% |
The share of gross falls above $156,641 because the levy has stopped while the salary keeps going. ACC levy calculator.
When the rate changes
- 1 April 2026.The earners' levy rose from 1.67% to 1.75%, and the maximum liable earnings figure moved to $156,641. That took the maximum levy to $2,741.22.
- 1 April 2027. The levy is legislated to rise to 1.83%, with maximum earnings of $160,244 and a maximum levy of $2,932.47. On a $70,000 salary that is about $56.00 a year more than you pay now.
The rate is set for three-year periods and reviewed by ACC, so the figure changes on 1 April rather than at any other point in the year. Every rate on this site moves on the same date. The tax year page lists what else changes with it.
Why you cannot find it on your payslip
Because it is not there as a line of its own. Your employer adds income tax and the earners' levy together and reports one PAYE figure to Inland Revenue, so a payslip that shows "PAYE" is already showing you the levy. If you want the split, take 1.75% of your gross for the period: that is the levy, and the rest of the PAYE line is income tax.
Common questions
What is the ACC earners' levy?
A compulsory deduction from the pay of every New Zealand employee. It funds ACC cover for injuries that happen outside work: at home, playing sport, on the road. Work injuries are funded by a separate levy your employer pays. In 2026–27 the earners' levy is 1.75% of your earnings, on the first $156,641 you earn in the tax year.
How much is the ACC levy in NZ?
1.75% of gross earnings for 2026–27, on the first $156,641 you earn in the tax year. On a $70,000 salary that is $1,225.00 a year, about $23.56 a week. The most anyone pays is $2,741.22.
Is the ACC levy included in PAYE?
Yes. Your employer deducts the levy together with income tax and remits both to Inland Revenue as one PAYE amount. Most payslips show a single PAYE line with the levy already inside, which is why the ACC deduction is often invisible. The combined PAYE rate table splits the two apart band by band.
What is the maximum ACC earners' levy?
$2,741.22 for 2026–27. The levy applies to the first $156,641 of earnings and stops. 1.75% of $156,641 is the ceiling however much you earn.
Do I pay the ACC earners' levy on a second job?
Yes, on every job. The flat secondary tax rates already contain it. Code S deducts 19.25%, which is 17.5% income tax plus the 1.75% levy. If your combined income passes $156,641 you can over-pay during the year, and Inland Revenue refunds the excess at the square-up.
Is the ACC earners' levy going up?
Yes. It rose to 1.75% on 1 April 2026 and rises again to 1.83% on 1 April 2027, when the maximum earnings figure moves to $160,244 and the maximum levy to $2,932.47.
Where these figures come from
- IRD. ACC earners' levy rates
- IRD. Tax rates for individuals
- IRD. Payroll calculations and business rules specification
2026–27 tax year (1 April 2026 – 31 March 2027). Last verified 30 July 2026.
Related
- ACC levy calculatorYour levy per week, fortnight, month and year
- New Zealand PAYE tax ratesIncome tax and the levy as one figure
- New Zealand tax bracketsThe income tax scale the levy sits on top of
- how to read a New Zealand payslipWhy there is no ACC line to find
- secondary taxThe flat codes that already include the levy
- take-home pay calculatorEvery deduction on one screen