New Zealand · ACC levies

ACC earners' levy calculator.

The earners' levy on your salary or self-employed income, using the Inland Revenue rate and cap for the year you pick.

Rates checked against Inland Revenue on 16 October 2026. Planning estimate, not a payslip.

Your earnings

Estimate

Pick a year and enter your earnings.

Worked example

In 2026-27 the levy is $1.75 per $100 of earnings (1.75%, GST included). On $85,000 the levy is 1.75% × $85,000 = $1,487.50, about $123.96 a month. On $200,000 you only pay on the first $156,641, so the levy stops at the maximum of $2,741.22.

How it works

Levy = rate × earnings, where earnings are capped at the maximum liable earnings for the year. Inland Revenue states the rates include GST.
Rates and caps: 2025-26 1.67% up to $152,790 (maximum $2,551.59); 2026-27 1.75% up to $156,641 (maximum $2,741.22); 2027-28 1.83% up to $160,244 (maximum $2,932.47).
For employees the levy is deducted with PAYE (IRD payroll rules). The IRD 2026-27 payroll specification also sets minimum liable earnings of $50,501 for self-employed people, which this page does not apply.
This is the earners' levy only. It does not include the Work levy paid by employers or self-employed people, or any other ACC levy.

Sources, checked 16 October 2026: Inland Revenue: ACC earners' levy rates (rates and maximum earnings by year) and IRD payroll calculations and business rules specification, 1 April 2026 to 31 March 2027 (1.75%, $156,641 and the $2,741.22 maximum). Estimate only, not tax or legal advice.

FAQ

What is the ACC earners' levy rate for 2026-27?

Inland Revenue lists $1.75 per $100 of earnings (1.75%), including GST, for 1 April 2026 to 31 March 2027, charged on earnings up to $156,641.

What is the most I can pay in ACC earners' levy?

In 2026-27 the maximum is $2,741.22, reached at earnings of $156,641 or more. For 2025-26 it was $2,551.59.

Is the earners' levy the same as the ACC Work levy?

No. The earners' levy is paid on your own earnings. The Work levy is a separate levy charged to employers and the self-employed, and it is not calculated here.