The 2026/27 Rates at a Glance
ACC's levy year runs from 1 April to 31 March, and the 2026/27 rates took effect on 1 April 2026. Every figure below is current for the year ending 31 March 2027.
| Levy | 2026/27 rate | Cap / average |
|---|---|---|
| Earners' levy (wages, salary, self-employed) | $1.75 per $100 (1.75%) incl GST | Capped at $156,641 liable earnings — max $2,741.22/yr |
| Work levy (employers and self-employed) | Varies by industry classification | Average $0.69 per $100 of payroll |
| Motor vehicle levy (rego and fuel) | Varies by vehicle class | Average $131.94 per vehicle |
| Working Safer levy (funds WorkSafe) | $0.08 per $100 of earnings | No cap |
The earners' levy is quoted GST-inclusive because that is the rate actually deducted and the figure Inland Revenue publishes. The regulations themselves express it GST-exclusive — $1.52 per $100 for 2026/27 — which is where most confusion about "the ACC rate" comes from.
What the Earners' Levy Costs You
Because the levy is a flat percentage up to a hard cap, your bill rises with income and then stops entirely:
| Annual income | Earners' levy per year | Per week | Effective rate |
|---|---|---|---|
| $50,000 | $875.00 | $16.83 | 1.75% |
| $70,000 | $1,225.00 | $23.56 | 1.75% |
| $100,000 | $1,750.00 | $33.65 | 1.75% |
| $156,641 (cap) | $2,741.22 | $52.72 | 1.75% |
| $200,000 | $2,741.22 | $52.72 | 1.37% |
| $300,000 | $2,741.22 | $52.72 | 0.91% |
For PAYE employees the levy is invisible — it is bundled into the PAYE deduction on your payslip and you never write a cheque for it. The self-employed see it in full, assessed on liable income through their annual return.
How the Three-Year Funding Cycle Works
ACC does not set its levy yearly. It runs a three-year funding cycle, with the rates for 2025/26, 2026/27 and 2027/28 all set together in advance. ACC prepares a pricing report for each account, MBIE analyses the options as a Cost Recovery Impact Statement, and the rates are set by regulation.
The cycle is why the increases are predictable in direction if not in size. The forecast pathway already published is:
| Levy | 2025/26 | 2026/27 | 2027/28 |
|---|---|---|---|
| Earners' levy | $1.67 per $100 | $1.75 per $100 | $1.83 per $100 |
| Max liable earnings | $152,790 | $156,641 | $160,244 |
| Max annual earners' levy | $2,551.59 | $2,741.22 | $2,932.47 |
| Average work levy | $0.66 | $0.69 | $0.72 |
| Average motor vehicle levy | $122.84 | $131.94 | $141.69 |
If you are budgeting for a business or working out a self-employed cash flow, the 2027/28 column is the number to plan against, not the current rate.
Self-Employed: Levies Work Differently
Self-employed people pay the earners' levy plus a work levy based on their classification unit, and both are assessed through their annual return rather than deducted from wages. Three points that catch people out:
- There is a minimum. A full-time self-employed person (30 hours or more a week) is treated as earning an indicative minimum of around $48,000, so a low declared profit does not cut your levy to almost nothing.
- CoverPlus is based on your previous year's income, calculated at claim time. That means a bad year before your injury reduces your weekly compensation later.
- CoverPlus Extra (CPX) lets you agree a fixed level of weekly compensation in advance, which is the standard tool for smoothing this risk.
Where the Money Goes
Levies are not pooled into one account. Each funds a specific pot, and which pot pays a claim tells you who is really bearing the cost:
- Earners' Account — non-work injuries to earners, funded by the levy on wages.
- Work Account — work injuries, funded by employers and the self-employed.
- Motor Vehicle Account — road injuries, funded by rego and fuel.
- Treatment Injury Account — injuries caused by medical treatment, funded from the other accounts.
That structure explains why the motor vehicle levy can rise sharply while the earners' levy moves modestly: the accounts are financed independently against their own claim costs.
Frequently Asked Questions
How much is the ACC levy in 2026/27?
The earners' levy is $1.75 per $100 of earnings (GST-inclusive), applying to earnings up to $156,641. The maximum annual earners' levy is therefore $2,741.22. The average work levy is $0.69 per $100 of payroll and the average motor vehicle levy is $131.94 per vehicle.
Do I pay ACC levy on income over $156,641?
No. The earners' levy stops once your liable earnings reach the cap. In 2026/27 the cap is $156,641, so the most anyone pays is $2,741.22 a year, about $52.72 a week — regardless of whether they earn $160,000 or $500,000.
Is the ACC levy included in PAYE?
Yes, for salary and wage earners. The earners' levy is bundled into the PAYE deduction on your payslip, so you never see it as a separate charge. Self-employed people pay it through their annual tax return instead.
Will ACC levies go up again in 2027/28?
The published forecast pathway has the earners' levy rising to $1.83 per $100 with maximum liable earnings of $160,244, giving a maximum annual levy of $2,932.47. The average work levy is forecast at $0.72 and the average motor vehicle levy at $141.69.