ACC Levy Refund Calculator NZ

If you have had more than one job during the tax year, there is a good chance you have overpaid the ACC earner levy without realising it, and this calculator shows you roughly how much you could be owed back. The earner levy is the part of your PAYE that funds ACC cover for non-work injuries, and it is charged at a flat rate on your earnings, but only up to an annual cap. For the 2026/27 year that rate is 1.75% and the cap is $156,641, so the most anyone should pay is $2,741.22. The catch is that each employer deducts the levy on the wages they pay you without any knowledge of your other jobs, so if your combined income across two or more jobs goes over the cap, each employer keeps deducting and you end up paying the levy twice on the income above the cap. That overpayment is refundable. Enter your total income from all jobs for the year and the calculator works out the levy you should have paid, the levy likely deducted across your jobs, and the resulting potential refund, so you know whether it is worth checking. The good news is that Inland Revenue usually squares this up automatically when it finishes your end-of-year income tax assessment, folding any overpaid levy into your refund, but it is well worth knowing the figure so you can confirm it landed and follow up in myIR if it did not. This is genuinely useful for anyone juggling multiple jobs, side gigs or a job change mid-year. The rates and a worked example are explained clearly below, and figures are indicative, so check your IRD assessment.

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Total income from all jobs (year)

$408.78

potential ACC levy refund (indicative)

Levy you should pay$2,741.22

Levy likely deducted$3,150.00

Above the cap$23,359

2026/27 rates: earner levy 1.75% on earnings up to $156,641 (maximum $2,741.22). A refund only arises if levy was deducted on income above the cap, which typically needs more than one job. IRD usually credits it at the end-of-year square-up. Indicative estimate, not tax advice.

How it works

The levy you should pay is 1.75% of your income up to the cap of $156,641. If your total income is above the cap and the levy was deducted on all of it (as happens when separate employers each deduct it), the levy deducted is 1.75% of your full income. The difference, 1.75% of the income above the cap, is your potential refund.

Worked example

Say you earned $180,000 across two jobs. The levy you should pay is 1.75% of the $156,641 cap, which is $2,741.22. If both employers deducted the levy on all your pay, the levy deducted is 1.75% of $180,000, which is $3,150. The difference, 1.75% of the $23,359 above the cap, is about $408.78 you may be refunded.

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Data sources: the rates and thresholds on this page are maintained against ACC. Figures are checked twice monthly.

Frequently asked questions

Can I get an ACC levy refund?

You may be owed a refund if the ACC earner levy was deducted on income above the annual cap. This usually happens when you have more than one job, because each employer deducts the levy without knowing your other income, so your combined earnings can exceed the cap and you overpay.

What is the ACC earner levy cap?

For the 2026/27 year the ACC earner levy is 1.75% of liable earnings up to a maximum of $156,641, so the most levy payable is $2,741.22. Any levy charged on earnings above that cap is potentially refundable.

How do I claim an ACC levy refund?

Inland Revenue usually squares up the earner levy automatically when it assesses your end-of-year income tax, and any overpayment is included in your refund. Check your income tax assessment in myIR, and contact IRD if the overpaid levy has not been credited.