ACC levy due dates: earner's levy and CoverPlus
ACC invoiced levies are due each year for self-employed people and business owners. Here's when they're invoiced, when payment is due, and how to pay — covering both the earner's levy and CoverPlus. Always confirm current details with ACC.
General information only. Tax rules, rates, and due dates change. This guide is not financial or tax advice. Always confirm current dates and requirements on the official source linked below, or with your accountant, before acting.
The two levies you may pay
If you're self-employed, you generally pay two ACC levies: the Earners' levy (a flat levy on your personal income, up to a cap) and the Work levy as part of CoverPlus (a levy on your business income that covers your lost earnings if you're injured and can't work).
If you're a shareholder-employee of your own company, the picture is slightly different — you may pay the earners' levy via PAYE and CoverPlus via the company. Talk to your accountant about the right structure.
ACC calculates these levies based on the income you declared on your tax return (IR3) and your Classification Unit (CU), which is based on your Business Industry Classification (BIC) code.
When they're invoiced and due
ACC CoverPlus invoices are issued around September each year, after you've filed your income tax return with the IRD. The invoice shows your earners' levy, work levy, and the Working Safer levy (collected on behalf of WorkSafe) separately.
The payment due date is printed on your invoice — there is no single fixed due date that applies to everyone. Always check your invoice for the exact date.
If your income has changed significantly since the income ACC used to calculate your levy, you can adjust your CoverPlus cover up or down. This is worth doing if your income has fallen — it can reduce your levy.
How to pay
Pay online via internet banking (ACC is a registered bill payee with all major NZ banks), by debit/credit card through the ACC website (a card fee may apply), or by posting a cheque with the payment slip from your invoice.
Always include your ACC client number as the reference so the payment is matched to your account promptly.
Use the ACC levy calculator linked below to estimate your earners' levy and CoverPlus before your invoice arrives, so you can budget for it.
Dates and rules change. Before you act on anything in this guide, confirm the current details directly with the official source:
ACC — Cover for self-employedFree ACC levy due dates calculator
Run the numbers instantly — no signup, runs in your browser.
Open calculatorFrequently asked questions
What's the difference between the earners' levy and CoverPlus?+
The earners' levy is a flat levy on your personal income (capped at a maximum earnings figure set each year) that funds ACC's personal injury cover. CoverPlus is the standard cover for self-employed people that replaces your lost earnings if you're injured and can't work — it includes a work levy based on your business activity. Most self-employed people pay both.
Can I reduce my ACC levy?+
Yes — you can adjust your CoverPlus cover level based on your actual income, and you can choose CoverPlus Extra (CPX) for a higher or different level of cover. Review your cover each year. If your income has fallen, contact ACC to adjust before your invoice is finalised.
What happens if I don't pay my ACC levy?+
Late payment can incur a penalty and may affect your cover. If you're on CoverPlus Extra (CPX), your policy may be terminated if you don't pay by the due date. Contact ACC before the due date if you can't pay in full to arrange a payment plan.
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