ACC earners' levy
The earners' levy funds cover for injuries outside work. It is charged on earnings up to a ceiling, so the levy is capped — above the ceiling you pay no more.
Last updated 2026-04-01 · Official source: Legislation / IRD
Levy by tax year
| Tax year | Rate (GST incl.) | Max liable earnings | Maximum levy |
|---|---|---|---|
| 2026-27 | 1.75% | $156,641 | $2,741.22 |
| 2025-26 | 1.67% | $152,790 | $2,551.59 |
| 2024-25 | 1.60% | $142,283 | $2,276.53 |
1.75% GST-inclusive ($1.75 per $100). The regulations express it GST-exclusive as $1.52.
Last updated · 24 July 2026
Confirm figures against the official source before acting. Methodology · Corrections.