ACC Work Levy By Industry
ACC work levy by industry is not one flat percent of profit. ACC prices workplace cover by classification unit. A desk coder and a roofer on the same dollars do not pay the same work levy.
ACC’s 2026/27 levy guidebook is the live rate list. Rates are effective 1 April 2026 to 31 March 2027. All levy rates in that table are exclusive of GST. Older 2022 to 2025 consultation PDFs are not the current invoice.
| Classification unit (ACC 2026/27 guidebook) | Work levy per $100 of liable earnings, GST exclusive |
|---|---|
| 78340 Computer systems design and related services | $0.02 |
| 78420 Accounting services | $0.03 |
| 78410 Legal services | $0.05 |
| 78520 Specialised design services (includes graphic design) | $0.10 |
| 57300 Cafes and restaurants | $0.40 |
| 95260 Hairdressing and beauty services | $0.50 |
| 42320 Electrical services (including telecommunication services within buildings) | $0.68 |
| 42310 Plumbing services | $1.35 |
| 41110 House construction | $1.53 |
| 42440 Painting and decorating services | $1.67 |
| 42420 Carpentry services | $1.76 |
| 03010 Forestry | $2.20 |
| 42230 Roofing services | $2.25 |
Those figures are column 6 of ACC’s table: the employer and CoverPlus self employed Work Account levy rate. They are a sample, not the full list. Search your activity in the ACC Levy Guidebook 2026/27 or at businessdescription.co.nz. Filing and clocks sit on the Self Employed Tax hub.
Work levy
Workplace injury cover. Rate follows your classification unit. ACC groups similar injury risk. business.govt.nz: what you pay depends on your business description, liable earnings, and claims history.
Earners levy
Non work injury cover. Inland Revenue: $1.75 per $100 (1.75%) for 1 April 2026 to 31 March 2027, including GST, up to $156,641, maximum $2,741.22. Same rate for every earner. PAYE already takes it on wages.
Working Safer levy
ACC collects this for WorkSafe New Zealand. 2026/27 guidebook: a flat $0.08 per $100 of liable earnings, exclusive of GST. It is not an industry rate.
Trap: $1.52 is not the Inland Revenue earners figure
ACC’s guidebook lists the earners levy as $1.52 per $100 exclusive of GST. Inland Revenue’s earners levy page says those amounts include GST: $1.75 per $100 for 1 April 2026 to 31 March 2027. Xero’s ACC levies guide still prints $1.52 as if it were the 2026/27 Inland Revenue rate. Use Inland Revenue for the GST inclusive earners line. Use ACC’s column 6 for the work levy.
How ACC picks your classification unit
ACC assigns a classification unit from your business industry classification (BIC) code. business.govt.nz: you choose a BIC code based on your main work activity when you register for GST or submit a tax return. ACC’s guidebook: for a self employed person the activity is the nature of the work done, not the brand on the invoice. Avoid generic words such as consultant. Be specific: plumbing, house construction, computer programming.
If more than one classification unit could apply and you are self employed, ACC: the classification unit with the highest levy rate must be used. Update the code in myIR and in MyACC for Business. A Hamilton plumber who also does a little roofing does not get to pick the cheaper code unless the high rate work is 5% or less of total self employed earnings and the records prove the split.
Official starting point
business.govt.nz: use ACC’s levy calculators to work out how much your levy is likely to be. CoverPlus is the default when you start as a sole trader. CoverPlus Extra lets you agree a level of cover. The self employed tax calculator estimates income tax and the earners levy only. Treat that ACC line as a floor, then add the work levy for your classification unit.
Liable earnings, part time hours, and the first invoice
ACC: your liable income is based on the income you declared with Inland Revenue on the IR3. For 2026 to 2027 the minimum liable income level if you are self employed is $50,501 and the maximum is $156,641. Part time work is an average of 30 hours or less a week over a tax year. If you work part time you will not be affected by the minimum level. Hours include every job, not only the side hustle.
If you work full time (more than 30 hours a week on average) and earn more than the minimum, ACC levies you on actual liable income. Check the live calculating your levies page if full time earnings sit under $50,501. People who declared a tiny side income and ticked full time, or left the wrong classification unit on the invoice, have seen bills that did not match the work. Call ACC. Update MyACC.
business.govt.nz: if you are new to being self employed, your invoice is triggered when you file your first individual income tax return. That is usually in your second year. After that you are invoiced yearly, usually from earnings the year before. CoverPlus Extra invoices in April. Schedular payments have tax deducted by the payer, but not ACC levies. How much tax to park beside ACC sits in how much tax to set aside NZ sole trader.
Use case: labelled example, Hamilton plumber
Situation: sole trader on CoverPlus. Main work is plumbing, not roofing. ACC guidebook example: seven BIC codes sit under CU 42310 Plumbing services.
Work levy: column 6 for 42310 is $1.35 per $100 of liable earnings, GST exclusive, for 1 April 2026 to 31 March 2027. Electrical services (42320) is $0.68. House construction (41110) is $1.53. Roofing (42230) is $2.25. Pick the code that matches the work, not the cheapest neighbour.
Action: confirm 42310 on the invoice, add Working Safer at $0.08, and remember Inland Revenue’s earners levy is a separate GST inclusive line. GST on the job is still 15% if you are registered: GST for tradies NZ.
Look through companies and PAYE jobs
Inland Revenue’s ACC levies for a look through company page: if you play an active part in generating the look through company’s income you are self employed for ACC purposes. ACC invoices you directly. Passive investors do not pay ACC levies on that look through income. If you take salary or wages as a working owner, the earners premium is deducted as PAYE and the company is invoiced for levies on employee wages.
A PAYE job already pays earners levy through the payslip, up to the $156,641 cap. Self employed profit still gets a work levy for that activity. ACC’s guidebook: if combined earnings across sources exceed the maximum, you may be eligible for a Multiple Employer Adjustment.
Do not price from the 2022 to 2025 PDF
The work account levy rates PDF for 2022 to 2025 is a past consultation set. ACC now publishes annual levy guidebooks. For invoices in the year starting 1 April 2026 use the 2026/27 guidebook. IR3B Box 9: include ACC levy payments for self employment and as an employer, and any interest charged. Apportion or exclude personal expenses.