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.
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.