ACC levies were revised for the 2026 levy year. For most self-employed Kiwis the change is small. For some industries (construction, agriculture, transport) it is more noticeable. Quick rundown.
What ACC actually is when you are self-employed
You pay three levies as a sole trader or contractor:
- Earner levy. Covers non-work injuries (driving, sports, falling off the porch). Same rate for everyone earning income.
- Work levy. Covers work-related injuries. The rate varies wildly by industry classification (CU code).
- Working Safer levy. Small flat amount that goes towards WorkSafe NZ.
What changed from 1 April 2026
- Earner levy up to $1.75 per $100 of liable earnings, with the cap on liable earnings bumped to $156,641.
- Work levies tick up gradually: a small annual increase has been signalled across the board for the 2026, 2027, and 2028 levy years.
- No Claims Discount is gone and the Experience Rating system has been refreshed. ACC's own modelling says most small businesses and self-employed people end up with lower base levies than under the old rules, even with the headline rate increases.
- Self-employed CU changes: some classification units have been merged, renamed, or repriced. If your 2026 invoice looks different to last year's, that is usually why.
- Working Safer levy unchanged.
Industries with consistently higher claim rates (construction, forestry, transport) still sit at the top end. Office-based service businesses still sit near the bottom. The net effect of the rate change plus the No Claims Discount removal is mixed, which is why our blanket "check yours" advice below matters this year more than usual.
How to check your classification
Log into MyACC for Business (it is separate from myIR). Your CU code (Classification Unit) determines the levy. If your business activity has changed since you registered, the CU might be wrong and you might be paying too much.
We see this most often with clients who started doing one thing (say, residential painting) and added something different (commercial fit-out). The original CU might no longer fit and ACC will not change it automatically.
CoverPlus Extra is worth a look
If you are self-employed and earn well, the default ACC cover replaces a percentage of last year's declared income. That can be a problem if last year was a quiet year, or if you have just gone full-time in the business.
CoverPlus Extra (CPX) lets you set a fixed agreed cover that ACC will pay if you are off work. We have clients who have used CPX to cover their actual lifestyle costs instead of a backdated income figure that under-represented them.
CPX is not free. The premium is calculated on the agreed cover, not your historical earnings. For most clients it costs a bit more but the certainty is worth it.
When to call us
- When you start or change your business activity (potential CU code change)
- When your income has jumped or dropped 30% or more
- When you are thinking about CPX
- At year end. We review levies for all our Growth and Comprehensive clients without being asked.