ACC Earner's Levy Calculator
Calculate how much ACC earner's levy you pay — 1.67% on earnings up to the annual cap.
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The take-home pay calculator combines ACC levy with all other deductions to show your actual net pay.
Calculate your take-home pay →About the ACC Earner's Levy
The ACC (Accident Compensation Corporation) earner's levy covers you for work-related accidents. All employed New Zealanders pay this levy through PAYE.
For 2025-26, the rate is 1.67 cents per dollar earned, up to a maximum income of $152,790. This gives a maximum annual levy of $2,551.59.
For 2024-25, the rate was 1.60% with a cap of $142,283 and a maximum levy of $2,276.53.
Frequently asked questions
What is the ACC earner's levy?
The ACC earner's levy funds the Accident Compensation Corporation, which provides no-fault personal injury cover for all New Zealanders. It is deducted through the PAYE system along with income tax.
Is ACC levy capped?
Yes. For 2025-26 the levy applies on earnings up to $152,790. Any income above this cap is not subject to ACC levy. The maximum levy for 2025-26 is $2,551.59.
Is the ACC levy the same every year?
The rate and cap are reviewed annually. For 2025-26 the rate increased from 1.60% to 1.67%. The cap also changes each year to track wages.
Sources
Related NZ tax tools
Last updated March 2026. Rates sourced from IRD.