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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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