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CoverPlus is the default ACC cover for self-employed people. It provides up to 80% of your earnings if you're injured and can't work. The levy is based on your business industry classification (BIC).

What is CoverPlus Extra?

CoverPlus Extra is an optional alternative that lets you choose a lower level of cover in exchange for a lower levy. It's suitable if you have other income protection insurance or if your earnings are low.

How is the CoverPlus levy calculated?

The CoverPlus levy is your income multiplied by an industry-specific rate. The rate depends on your business industry classification (BIC). High-risk industries like construction and transport have higher rates than office-based work.

Do employees pay ACC levies?

Yes, employees pay the earner's levy (1.60%) which is deducted from their wages alongside PAYE. The employer pays a separate Work Account levy based on the business's industry.

How do I find my BIC code?

Your Business Industry Classification (BIC) code is assigned when you register your business with the Companies Office or IRD. You can find it on your ACC invoice or by logging into your myACC account.

Business Tools/ACC Levy Calculator

1.60% Earner's Levy · CoverPlus

ACC Levy Calculator

Estimate your ACC levies as a self-employed person or contractor — the earner's levy plus your industry-based CoverPlus levy.

ACC Levy Calculator

Self-employed & contractors

Self-employed income

Industry classification

ACC earner's levy (1.67%)

$0.00

CoverPlus levy (1.33%)

$0.00

Total ACC cost / year

$0.00

Rates valid for 2025/26 tax year · Last reviewed August 2025

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ACC levies for self-employed people

If you're self-employed in New Zealand, you pay ACC levies to cover you for work-related and non-work-related injuries. There are two components: the earner' levy and the CoverPlus levy.

The ACC earner' levy is 1.60% of your earnings, capped at $152,790 for the 2025/26 year. This is the same levy that employees pay — it covers you for non-work injuries.

The CoverPlus levy is based on your business industry classification (BIC). Different industries have different risk profiles, so the rate varies — from around 1.3% for office-based work to over 3% for high-risk industries like construction and transport.

This calculator estimates both levies based on your income and industry. The actual rate may vary depending on your specific BIC code and whether you've chosen CoverPlus Extra (which lowers your cover but reduces your levy).

ACC Levy Calculator frequently asked questions

The ACC earner's levy is 1.60% of your earnings, capped at $152,790 for the 2025/26 year. This means the maximum earner's levy is approximately $2,444.64 per year.