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Find out about: Tax rates and codes

ACC earners' levy rates

Earners' levy charged at a flat rate each year

(GST inclusive)

Year Levy rate
1 April 2018 to 31 March 2019 $1.39 per $100 (1.39%)
1 April 2017 to 31 March 2018 $1.39 per $100 (1.39%)
1 April 2016 to 31 March 2017 $1.39 per $100 (1.39%)
1 April 2015 to 31 March 2016 $1.45 per $100 (1.45%)
1 April 2014 to 31 March 2015 $1.45 per $100 (1.45%)
1 April 2013 to 31 March 2014 $1.70 per $100 (1.70%)
1 April 2012 to 31 March 2013 $1.70 per $100 (1.70%)
1 April 2011 to 31 March 2012 $2.04 per $100 (2.04%)
1 October 2010 to 31 March 2011 $2.04 per $100 (2.04%)
1 April 2010 to 30 September 2010 $2.00 per $100 (2.0%)
1 April 2009 to 31 March 2010 $1.70 per $100 (1.7%)
1 April 2008 to 31 March 2009 $1.40 per $100 (1.4%)
1 April 2007 to 31 March 2008 $1.30 per $100 (1.3%)
1 April 2006 to 31 March 2007 $1.30 per $100 (1.3%)
1 April 2005 to 31 March 2006 $1.20 per $100 (1.2%)
1 April 2004 to 31 March 2005 $1.20 per $100 (1.2%)
1 April 2003 to 31 March 2004 $1.20 per $100 (1.2%)
1 April 2002 to 31 March 2003 $1.20 per $100 (1.2%)
1 April 2001 to 31 March 2002 $1.10 per $100 (1.1%)
1 April 2000 to 31 March 2001 $1.30 per $100 (1.3%)

Earners' levy deducted on earnings up to an annually prescribed maximum

Year Maximum
earnings
Maximum
levy payable
1 April 2018 to 31 March 2019 $126,286 $1,755.37
1 April 2017 to 31 March 2018 $124,053 $1,724.33
1 April 2016 to 31 March 2017 $122,063 $1,696.67
1 April 2015 to 31 March 2016 $120,070 $1,741.01
1 April 2014 to 31 March 2015 $118,191 $1,713.76
1 April 2013 to 31 March 2014 $116,089 $1,973.51
1 April 2012 to 31 March 2013 $113,768 $1,934.05
1 April 2011 to 31 March 2012 $111,669 $2,278.04
1 October 2010 to 31 March 2011 $110,018 $2,244.36
1 April 2010 to 30 September 2010 $110,018 $2,200.36
1 April 2009 to 31 March 2010 $106,473 $1,810.04
1 April 2008 to 31 March 2009 $102,922 $1,440.91
1 April 2007 to 31 March 2008 $99,817 $1,297.62
1 April 2006 to 31 March 2007 $96,619 $1,256.04
1 April 2005 to 31 March 2006 $94,226 $1,130.71
1 April 2004 to 31 March 2005 $92,189 $1,106.26
1 April 2003 to 31 March 2004 $88,728 $1,064.73
1 April 2002 to 31 March 2003 $87,185 $1,046.22
1 April 2001 to 31 March 2002 $85,795 $943.74
1 April 2000 to 31 March 2001 $84,636 $1100.26