ACC Levies for the Self-Employed in NZ: 2026-27
17 October 2026 · Guide · Not tax advice
Educational information only. Not tax, legal or financial advice. We are not Inland Revenue (IRD) or ACC and are not affiliated with them. Check ird.govt.nz and acc.co.nz, or ask a qualified tax agent. Last checked against official sources: October 17, 2026. Anything marked expected should be re-checked. Examples use made-up numbers.
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Short answer: ACC says self-employed people and contractors choose standard CoverPlus or CoverPlus Extra. Levies are calculated from your liable income (based on the income declared on your IR3), your Classification Unit (CU) code, and your levy rate per $100 of liable income.
2026-27 limits (ACC)
| Minimum | Maximum | |
|---|---|---|
| CoverPlus liable income | $50,501 | $156,641 |
| CoverPlus Extra level of cover | $40,401 | $125,313 |
- Full-time (more than 30 hours a week on average) and earning below the minimum: ACC uses the minimum amount.
- Part-time (30 hours or less a week on average): levied on actual liable income; the minimum does not apply.
- You only pay on liable income up to the maximum.
Earners' levy (IRD page, includes GST)
| Year | Rate |
|---|---|
| 1 April 2026 to 31 March 2027 | $1.75 per $100 |
| 1 April 2027 to 31 March 2028 | $1.83 per $100 |
| Maximum earnings $156,641 for 2026-27 (maximum levy payable $2,741.22) and $160,244 for 2027-28 (maximum levy $2,932.47), per the IRD page. |
Finding your CU code
ACC says you can view it in MyACC for Business or search the business activity (BIC) code. The Work levy rate depends on the CU and is listed in the ACC levy guidebook (not read here, so no Work levy rate is stated).
FAQ
Is the levy on profit? ACC says liable income is based on the IR3 income; see ACC for details.
Why does ACC use my IR3? Your invoice follows the income you declare to the IRD.
What we could not verify
- Work levy and Working Safer levy rates and whether the Earners' levy shown to you is GST-inclusive in your invoice (IRD states GST included).
- Exactly how liable income is derived from IR3 lines.
- Tax rates and brackets, Working for Families, KiwiSaver and other rules are not covered.
- Public holidays (including regional anniversary days) can move dates; we only applied the cases shown in the IRD calendar.
Sources (official)
- ACC, Calculating your levies (last published September 16, 2025) — official page (read October 17, 2026)
- IRD, ACC earners' levy rates — official page (read October 17, 2026)
- IRD, Individual income tax return - IR3 — official page (read October 17, 2026)