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 2026-10-04.