ACC Earner's Levy

The ACC earner's levy funds personal injury cover through the Accident Compensation Corporation. For 2025-26, the rate is 1.67% on earnings up to $152,790, meaning the maximum annual levy is $2,551.59. Earnings above the cap are not subject to the levy.

The levy is automatically deducted through the PAYE system alongside income tax — you'll see it as a separate line item on your payslip. Self-employed individuals pay the earner's levy through their annual tax return, plus an additional work levy based on their industry classification.

Unlike KiwiSaver, the earner's levy is compulsory and cannot be opted out of. The rate is reviewed annually by ACC and may change from year to year based on the scheme's funding needs.