New Zealand ACC earners' levy by income (2026/27)

This reference tool shows how much ACC earners' levy comes out of your pay at every income level for the 2026/27 year, without you needing to do the maths yourself. The earners' levy funds ACC cover for injuries that happen outside work, and it applies to almost everyone earning a wage or salary in New Zealand. For 2026/27 the rate is a flat 1.75% of your liable earnings, but only on the first $156,641 you earn each year; above that threshold the levy is fixed at its maximum of $2,741.22, so higher earners pay a smaller share of income in levy than those below the cap. Instead of entering figures yourself, you scan the table for the income closest to your own, from $20,000 up to $200,000, and read off the annual ACC levy in dollars, what that works out to per week, and your effective levy rate as a percentage of income. Incomes marked with a plus sign have hit the $156,641 cap, where every dollar earned above it is levy-free. A summary table above the main list gives the current rate, cap and maximum levy at a glance. Use it alongside our PAYE calculator, income tax by bracket, and take-home pay by salary tools for the full picture of what comes out of your pay. Figures are indicative only; confirm your liability with ACC or Inland Revenue.

How the levy works

The earners' levy funds ACC cover for non-work injuries. It is charged on your liable earnings at a flat 1.75% for 2026/27, but only on the first $156,641 you earn. Earn more than that and your levy is fixed at the maximum, so your effective rate starts to fall.

Detail	2026/27
Levy rate	1.75%
Maximum liable earnings	$156,641
Maximum annual levy	$2,741.22

Levy by income

Income	ACC levy	Per week	Effective rate
$20,000	$350.00	$6.73	1.75%
$30,000	$525.00	$10.10	1.75%
$40,000	$700.00	$13.46	1.75%
$50,000	$875.00	$16.83	1.75%
$60,000	$1,050.00	$20.19	1.75%
$70,000	$1,225.00	$23.56	1.75%
$80,000	$1,400.00	$26.92	1.75%
$90,000	$1,575.00	$30.29	1.75%
$100,000	$1,750.00	$33.65	1.75%
$120,000	$2,100.00	$40.38	1.75%
$140,000	$2,450.00	$47.12	1.75%
$156,641 +	$2,741.22	$52.72	1.75%
$160,000 +	$2,741.22	$52.72	1.71%
$180,000 +	$2,741.22	$52.72	1.52%
$200,000 +	$2,741.22	$52.72	1.37%

Incomes marked with a plus are at or above the $156,641 cap, where the levy is fixed at $2,741.22. The levy is separate from income tax; for tax at each income see income tax by bracket, and for full take-home pay see take-home pay by salary.

Use and cite

Free to use and cite with a link to this page. Part of our research and reference data, recomputed whenever ACC rates change. Indicative; confirm with ACC and Inland Revenue.

Computed from Calculate.co.nz's 2026/27 PAYE engine. Last reviewed 2026-08-15.