ACC earners' levy rates

Skip to main content

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 29

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

Earners' levy charged at a flat rate each year

These amounts include GST.

Year	Levy rate
1 April 2024 to 31 March 2025	$1.60 per $100 (1.60%)
1 April 2023 to 31 March 2024	$1.53 per $100 (1.53%)
1 April 2022 to 31 March 2023	$1.46 per $100 (1.46%)
1 April 2021 to 31 March 2022	$1.39 per $100 (1.39%)
1 April 2020 to 31 March 2021	$1.39 per $100 (1.39%)
1 April 2019 to 31 March 2020	$1.39 per $100 (1.39%)
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%)

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

Year	Maximum earnings	Maximum levy payable
1 April 2024 to 31 March 2025	$142,283	$2,276.52
1 April 2023 to 31 March 2024	$139,384	$2,132.57
1 April 2022 to 31 March 2023	$136,544	$1,993.54
1 April 2021 to 31 March 2022	$130,911	$1,819.66
1 April 2020 to 31 March 2021	$130,911	$1,819.66
1 April 2019 to 31 March 2020	$128,470	$1,785.73
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 October 2010 to 31 March 2011	$110,018	$2,244.36
1 April 2010 to 30 September 2010	$110,018	$2,200.36

Last updated: 04 Aug 2021