How ACC Levies Work for Self-Employed Tradies
As a self-employed person in New Zealand, you pay three separate ACC levies based on your liable earnings:
1. Work Levy
Covers workplace injuries. The rate varies significantly by trade — roofers pay more than electricians because the statistical injury risk is higher. ACC assigns each trade a classification unit (CU) with its own levy rate.
2. Earner Levy (1.33% for 2025/26)
Covers non-work injuries (e.g., a weekend sports injury, car accident outside work). Applied to all earning New Zealanders, capped at the maximum liable earnings ($139,384 for 2025/26).
3. Working Safer Levy (0.08%)
A flat levy that funds WorkSafe NZ's activities. Small relative to the other levies.
How It's Collected
As a self-employed person, your ACC levies are calculated by IRD from your tax return and billed directly by ACC — usually twice per year. You don't pay through PAYE.
ACC sends: - A cover plus invoice for the current year (estimated) - An end-of-year adjustment once your actual income is known
Is ACC Enough?
ACC only covers accident-related injury. It doesn't cover illness, gradual onset conditions (like back problems from years of heavy work), or mental health conditions. Read our article on Income Protection Insurance for the full picture.
Reducing Your ACC Levies
- ACC CoverPlus Extra — negotiate a fixed agreed income for ACC purposes rather than actual income. Useful if your income fluctuates
- Good employer discount — available if you've had no claims and meet safety criteria
- Industry training levies — apprentices and trainees may attract reduced rates