Earners’ levy is charged at a flat rate (GST-inclusive), which can change yearly.
There is a maximum amount of income that earners’ levy is charged on (see below).
Any salary or wage earned over this maximum isn’t liable for the earners’ levy.
The levy for 1st April 2025 to 31 March 2026 is:
- ACC earners’ levy from 1st Apr 2025 will be $1.67 per $100 of earnings for pay periods ending in 1 April 2025 – 31 March 2026 tax year (was $1.60 for the 1st Apr 2024 to 31 Mar 2025).
The new rate:
| Income year | Earners’ levy rate | Maximum income earners’ levy charged on | Maximum levy anyone can pay |
|---|---|---|---|
| 1 Apr 2025 to 31 March 2026 | $1.67 per $100 (1.67%) | $152,790.00 | $2,551.59 |