← Guides / New Zealand

ACC Levies Guide — Earners' Account, Work Account, Motor Vehicle Levy

the Accident Compensation Corporation (ACC) levies in New Zealand. The guide covers the earner levy deducted through PAYE, the work account levy paid by the employers, the motor vehicle levy paid through the vehicle registration, and the levy rates for the 2025-26 year.

ACC Levy Components

The ACC (Accident Compensation Corporation) levies fund New Zealand's no-fault accident compensation scheme. The main components include: (a) the Earner Levy — deducted through PAYE at 1.53% of the gross employment income (the "earner premium"), (b) the Work Account Levy — paid by the employers based on the industry risk classification and the total payroll, (c) the Motor Vehicle Levy — paid through the vehicle licensing (the "registration" and the "WoF") at approximately $121.74 per year for the petrol cars and $58.85 for the electric vehicles, and (d) the Working Safer Levy — a flat levy on the employers and the self-employed at the rate of $8.00 per $100 of the payroll for the administration.

Self-Employed ACC Cover

The self-employed individuals pay the CoverPlus ACC levy based on the selected cover level (80% to 100% of the taxable income) and the industry risk group. The levy rates range from $0.55 to $5.14 per $100 of the covered earnings for the 2025-26 year. The self-employed can choose the CoverPlus Extra option for the weekly compensation based on the agreed income level (the "AGC" or the "Agreed Earnings Cover"). The ACC levy is included in the provisional tax payments for the self-employed.