ACC levies

Employees and employers make payments to the Accident Compensation Corporation (ACC) to cover insurance for accidents and injuries.

ACC earner levies

ACC earner levies are built into PAYE tax tables. The Inland Revenue collects these levies on behalf of ACC when Novopay pays salaries and wages. The earner levy provides ACC cover for non-work related injuries.

ACC employer levies

The ACC employer levy provides ACC cover for work-related employee injuries.

An annual ACC EOY Invoice covers the ACC employer levy for each school employee whose salary is funded through Operational Grant funding. See ACC EOY (Invoice for Schools) for instructions to download the invoice.

The Ministry of Education pays the ACC employer levy on behalf of schools for employees who are paid from MoE Teachers Salaries and Other funding.

See also: Your 2017 ACC annual levies: payments and rates.