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Queen Elizabeth II Memorial Day, Monday 26 September Our phone lines and offices are closed, but you can still get in touch with us. Find out more

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

If you're a shareholder/owner in a look-through company, whether you have to pay ACC levies on your look-through company income depends on your situation.

Passive investors and shareholders

If you do not play an active part in the look-through company's business, you're a passive investor and shareholder.

You will not pay ACC levies on your look-through company income, including any look-through company income you get as beneficiary income through a trustee owner.

Self employed

If you play an active part in generating the look-through company's income you're self employed for ACC purposes.

You must pay ACC levies as a self employed person. ACC will invoice you directly.

Salary or wages

If you get salary or wages for your role as a working owner then you will have to pay ACC levies. The ACC earner’s premium will be deducted as part of PAYE from your salary or wages.

The look-through company will be invoiced by ACC for any levies on salary or wages paid to employees.

Last updated: 28 Apr 2021
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