ACC Levy Refund Calculator

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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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.