What ACC levies do self-employed people pay?

Self-employed people pay the ACC earners levy on their income plus a work levy based on their occupation's risk classification. Together these make up the CoverPlus levy ACC invoices each year, based on your liable earnings.

Why did I get a big ACC bill?

Unlike employees, contractors do not have ACC deducted as they go. ACC invoices you after your tax return shows your income, so the levy arrives as a lump sum. Setting money aside through the year avoids the shock.

How is the work levy set?

The work levy rate depends on your classification unit (your type of work). Higher-risk work, such as construction or forestry, has a higher rate than office-based work. This calculator lets you enter your own work levy rate.

Self-Employed ACC Levy Calculator

This New Zealand calculator estimates your ACC levies as a self-employed person or sole trader, combining the earners levy on your income with the work levy for your occupation. ACC invoices these as one CoverPlus levy each year after your tax return, which catches many contractors out as a lump sum. You enter your liable earnings and work levy rate, and the tool shows the estimated annual levy and a weekly amount to set aside.

Liable earnings (net self-employed income)

Your work levy rate (per $100)

Earners levy (per $100, incl GST)

estimated annual ACC levy

Earners levy$0

Work levy$0

Set aside per week$0

A simplified estimate. ACC also adds a small Working Safer levy, and minimum and maximum liable earnings apply. Your work levy rate depends on your classification unit. Confirm with ACC. Estimate only.

How it works

The calculator applies the earners levy rate (around $1.75 per $100 including GST) and your occupation's work levy rate to your liable earnings, then adds them for the estimated annual ACC levy. It divides that by 52 to show what to set aside each week, so the ACC invoice is money you already have rather than a surprise.

Worked example

On $80,000 of liable earnings, the earners levy at $1.75 per $100 is about $1,400, and a $0.70 work levy adds about $560, for roughly $1,960 a year, around $38 a week to put aside.

Related calculators

Provisional Tax Calculator: contractor tax.
Self-Employed Take-Home Calculator: your net.
Contractor Rate Calculator: set your rate.
ACC Weekly Compensation Calculator: ACC cover.

If you've found a bug, or would like to contact us, or learn more about James Graham and Calculate.co.nz.

Calculate.co.nz is partnered with Interest.co.nz for New Zealand's highest quality calculators and financial analysis.

All calculators and tools are provided for educational and indicative purposes only and do not constitute financial advice.

Calculate.co.nz is proudly part of the Realtor.co.nz group, New Zealand's leading property transaction literacy platform, helping Kiwis understand the home buying and selling process from start to finish. Whether you're a first home buyer navigating your first property purchase, an investor evaluating your next acquisition, or a homeowner planning to sell, Realtor.co.nz provides clear, independent, and trustworthy guidance on every step of the New Zealand property transaction journey.

Calculate.co.nz is also partnered with Health Based Building and Premium Homes to promote informed choices that lead to better long-term outcomes for Kiwi households.

Calculate.co.nz is hosted in Auckland via SiteHost new Zealand.

All content on this website, including calculators, tools, source code, and design, is protected under the Copyright Act 1994 (New Zealand). No part of this site may be reproduced, copied, distributed, stored, or used in any form without prior written permission from the owner.