How this impacts you > Large businesses
Changes we’re proposing for large businesses
If you’re involved in the running of large businesses, we’re proposing changes that will impact how we calculate your levy.Use the links to click through to each of the proposals. Here you can have your say and give feedback.
All employers in Aotearoa New Zealand pay levies to fund cover for injuries that happen at work. It insures and protects your most important assets – you and your people. If one of your employees has an accident at work, we use this money to help pay for and support their recovery.
Every three years everyone has the chance to give feedback on the levies that ACC charges to pay for the support and services we provide for injured people.
Levy consultation is split into two parts.
We consult on proposed changes to levy rates and other changes to incentives or how levy payers are grouped together. These are called proposed changes to the levy system.
Proposed increases to levy rates
It is proposed to increase the average levy that employers pay to ACC by 5% per year for the next three years. As we also consider the claims performance for each risk group some businesses may have their levies change to being higher or lower than 5%.
We are proposing the following changes to the average levy rates that will impact large businesses.
| Account | Current (2024/25) | 2025/26 | 2026/27 | 2026/27 |
| Work levy per $100 liable earnings | $0.63 | $0.66 | $0.69 | $0.72 |
| Motor Vehicle levy per vehicle | $113.94 | $122.84 | $131.94 | $141.69 |
| Earners' levy per $100 wages or salary | $1.39 | $1.45 | $1.52 | $1.59 |
Levy rates need to keep pace with rising costs and at the same time ensure that the amount of assets held by ACC is sufficient to pay for the future costs of claims. This ensures we do not need to raise more money from future levy payers to pay for the cost of today’s claims.
Proposed increases to the Work Account.
View the proposal
Proposed increases to the Motor Vehicle Account.
Proposed increases to the Earners' Account.
Proposed changes to the levy system
ACC proposes to remove of the No Claims Discount for businesses levied less than $10,000 a year and change the level of subsidisation of the Experience Rating product.
View the proposal
The Minister for ACC proposes to change how plug-in hybrids and battery electric vehicles are classified.
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The Minister for ACC proposes to close entry and renewal to the Fleet Saver programme from 1 July 2025.
View the proposal
The Minister for ACC proposes to change how professional sports and ballet is classified.
View the proposal
The Minister for ACC proposes to change the interest rates charged on payment plans, penalty interest and credit interest.
View the proposal
The Minister for ACC proposes to change how home improvement stores are classified.
View the proposal
ACC proposes to change the threshold for medical fees and treatment costs that are considered in Experience Rating calculations.
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ACC proposes to change factors for businesses in the Accredited Employers Programme
View the proposal
We propose to update the maximum amount in line with changes in the labour cost index and the minimum amount in line with the labour cost estimate and current minimum wage changes.
