Levy rates are reviewed and set every year.
On 2 December 2013, Cabinet announced the ACC levy rates for 2014/15. We’ve put the rates into the table below. (Please note that these rates are GST exclusive).
The new rates for the Work Account and Earners’ Account came into effect on 1 April 2014. The Motor Vehicle Account rates will come into effect on 1 July 2014.
ACC Account and purpose Who pays |
Levy rate |
2014/2015 (excl. GST) |
Came into effect |
|---|---|---|---|
Work Account: cover for injuries that occur in the workplace. Paid by self-employed* and employers (income that a person or company declares in their tax return that is liable for ACC levies). |
Combined average levy rate per $100 liable earnings. |
$0.95** |
1 April 2014 |
Earners’ Account: cover for non-work injuries. Paid by employees (through PAYE). |
Combined earners’ levy rate per $100 liable earnings. |
$1.26 |
1 April 2014 |
Motor Vehicle Account: cover for motor vehicle injuries occurring on public roads. Paid by motorists (through licensing fees & petrol levy). |
Combined average levy per vehicle. |
$330.68** |
1 July 2014 |
Final levy rates are GST exclusive.
* Self-employed and non-PAYE shareholders also pay the non-work claims levy.
** These are average rates. Individual rates for industry groups and motor vehicle classes may increase or decrease.
2014/15 Levy Guide Book
Employers and self-employed people are allocated to classification units that most accurately describe their activities, usually according to the services they provide or the goods they produce. You can find your individual classification unit and levy rate in the 2014/15 Levy rates guidebook (PDF 1.6M).
Levy risk groups
ACC combines classification units into larger ‘levy risk groups’ to accurately estimate the cost and frequency of future injury claims. There are 143 risk groups in total for annual work claims, and 41 risk groups for residual or pre-1999 work claims. All of the classification units in a risk group are involved in similar industrial activities and have similar claim histories.
To see them go to the levy risk groups for the 2014/2015 year.
2015/16 levy rates
On 5 August 2014, the Minster for ACC, Hon Judith Collins, announced the 2015/16 levy rates. You can find more information about Cabinet’s announcement on the Beehive website.
Now that Cabinet has made its decision, levy regulations will be passed for the new levy year. The Work and Earners Account levy regulations will come into effect from 1 April 2015 and the Motor Vehicle Account from 1 July 2015.
To help you plan for your 2015/16 invoices, we have created some indicative rates. You can find your individual rate within the 2015/16 Indicative Work Rates document (PDF 566K).
Levy consultation
Did you know that you have the opportunity to give your feedback about ACC’s proposed levy rates each year?
You can find more information on the levy consultation process in the levy consultation section.
Last updated: 25 August 2014
Last reviewed: 7 July 2014