Acc earners levy - related articles

What is ACC Earners' Levy?

ACC Earners' Levy is a premium paid by NZ workers to cover the cost of non-work related injuries. It is collected by Inland Revenue on behalf of the Accident Compensation Corporation (ACC). For most people ACC Earners' Levy will be automatically deducted from their pay and remited to IRD by their employer.

Who pays ACC Earners' Levy?

ACC Earners' Levy is payable on most income in New Zealand, up to an agreed maximum yearly amount. Income liable for the levy includes includes things such as:

  • wages
  • salaries
  • back pay and holiday pay
  • overtime pay
  • long-service pay
  • bonuses or gratuities
  • taxable allowances
  • shareholder-employee salaries from which PAYE is deducted
  • salaries to partners in a partnership

Related articles