ACC levy rates in New Zealand

ACC levies are set by regulation and published, which makes them one of the few insurance numbers in New Zealand you can look up rather than be quoted. The earners' levy comes out of your pay, the work levy is charged on self-employed and employer earnings by occupation, and the motor vehicle levy sits in your licence fee. What follows is what each one is now and what the total looks like for people in different situations.

How often this changes: Set annually by regulation, taking effect 1 April. Figures on this page were last checked on 9 Sep 2026.

Total ACC levies for the 2026 levy year, by situation

Total ACC levies for the 2026 levy year, by situation
Levy payer	Work levy	Earners' levy	Working Safer levy	Motor vehicle licence levy	Total
Employee on $80,000, petrol car	nil	$1,400.00	nil	$65.26	$1,465.26
Employee on $200,000, diesel car	nil	$2,741.22	nil	$132.64	$2,873.86
Employee on $80,000, motorcycle over 750cc	nil	$1,400.00	nil	$747.42	$2,147.42
Self-employed accountant on $90,000, petrol car	$31.05	$1,575.00	$82.80	$65.26	$1,754.11
Self-employed carpenter on $90,000, petrol car	$1,821.60	$1,575.00	$82.80	$65.26	$3,544.66

Source: ACC published levy rates and our arithmetic on them, read 9 Sep 2026.

The work levy is charged by occupation, which is why the accountant and the carpenter on identical earnings pay a difference of more than $1,790 a year. Rates shown are GST inclusive.

Earners' levy rate by tax year

Earners' levy rate by tax year
Tax year	Rate per $100, GST inclusive	Maximum liable earnings	Maximum levy payable
1 April 2021 to 31 March 2022	$1.39	$130,911	$1,819.66
1 April 2022 to 31 March 2023	$1.46	$136,544	$1,993.54
1 April 2023 to 31 March 2024	$1.53	$139,384	$2,132.57
1 April 2024 to 31 March 2025	$1.60	$142,283	$2,276.52
1 April 2025 to 31 March 2026	$1.67	$152,790	$2,551.59
1 April 2026 to 31 March 2027	$1.75	$156,641	$2,741.22
1 April 2027 to 31 March 2028	$1.83	$160,244	$2,932.47

Source: Inland Revenue, ACC earners' levy rates, read 9 Sep 2026.

Every rate here is GST inclusive, which is how Inland Revenue publishes them. Earnings above the maximum liable figure are not levied, so the maximum levy payable is a real ceiling rather than a guide. The series runs two years ahead of the current one because the rates for those years are already set.

Questions about acc levy rates in new zealand

What is the ACC earners' levy for 2026?

The earners' levy is charged per $100 of liable earnings and is deducted from salary and wages by your employer, or paid directly if you are self-employed. The rate and the maximum liable earnings figure are in the table above with the year each applies to. Earnings above the maximum are not levied.

Why do two self-employed people on the same income pay different ACC levies?

The work levy is set by classification unit, which is ACC's way of pricing the injury risk of the work itself. A carpenter and an accountant on identical earnings pay very different work levies for that reason, and the difference is larger than most people expect.

Does ACC cover illness?

No. ACC covers personal injury, including injury caused by accident and some treatment injury. It does not cover illness, so cancer, heart disease and most conditions that stop someone working are outside it entirely. That gap is what income protection and trauma cover are bought for.

Do I still pay ACC levies if I have income protection?

Yes. Levies are compulsory and are not reduced by holding private cover. What private cover changes is what happens when you cannot work for a reason ACC does not cover, or when ACC's 80% of pre-injury earnings is not enough.

When do ACC levy rates change?

Rates are set by regulation and take effect on 1 April each year. A rate consultation runs before that, so a change is usually visible some months ahead of the date it applies.