Self-Employed ACC Levy Calculator NZ

This calculator estimates the ACC levy that self-employed people and sole traders in New Zealand pay each year, the CoverPlus invoice that catches many contractors off guard because, unlike PAYE employees, nothing is deducted from your income as you earn it. ACC works out what you owe only after your tax return shows your income, so the bill often arrives as a lump sum well after the money has already been spent. To use it, you enter your liable earnings (your net self-employed income), your work levy rate per $100 (set by ACC according to your occupation's risk classification), and the earners levy rate per $100 including GST, which is broadly the same for everyone. The calculator multiplies your liable earnings by each rate to show your earners levy, your work levy, and the estimated annual ACC levy combining both, then divides that total by 52 to give you a weekly amount to set aside so the invoice is not a surprise. Because your work levy rate depends on your specific classification unit, and because ACC also charges a small Working Safer levy and applies minimum and maximum liable earnings thresholds, treat the result as a useful planning estimate rather than your exact bill, and confirm your classification and rate with ACC directly. Use it to budget steadily through the year rather than scrambling when the invoice lands.

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Liable earnings (net self-employed income)

Your work levy rate (per $100)

Earners levy (per $100, incl GST)

$1,960

estimated annual ACC levy

Earners levy$1,400

Work levy$560

Set aside per week$38

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.
ACC Weekly Compensation Calculator: ACC cover.
ACC for the Self-Employed: background on this topic.

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

Frequently asked questions

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.