How this impacts you > Small business and self-employed
Changes we’re proposing for small businesses and self-employed people
If you own a small business, or are self-employed or a contractor, 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.
Every three years everyone in Aotearoa New Zealand 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
We are proposing the following changes to the average levy rates that will impact small businesses and self-employed.
| 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 money 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.
Read more about the proposed increases to levies for work injuries.
Read more about the proposed increases to levies for injuries outside of work.
Read more about the proposed increases to levies for injuries in road crashes.
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.
The Minister for ACC proposes to change how plug-in hybrids and battery electric vehicles are classified.
The Minister for ACC proposes to change how professional sports and ballet are classified.
The Minister for ACC proposes to change the interest rates charged on payment plans, penalty interest and credit interest.
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.
