Understanding your ACC invoice

ACC sends a levy invoice once you’ve filed your tax return. There are four kinds — CoverPlus (self-employed), CoverPlus Extra, WorkPlace Cover (employers) and WorkPlace Cover for shareholder-employees — and the type is printed in the top right corner. They share a layout: a front page with what ACC used to work out your levy, and a calculation page on the back.

The front page

• ① Invoice type — CoverPlus, CoverPlus Extra, WorkPlace Cover, or WorkPlace Cover for shareholder-employees.
• ② Invoice number and ACC number — the invoice number identifies this invoice; the ACC number identifies your business. Have both ready when you contact ACC.
• ③ Policy number and NZBN — your New Zealand Business Number, a unique identifier for the business.
• ④ Classification Unit (CU) — the five-digit code for your business activity, based on the BIC code you gave Inland Revenue. It sets your Work levy rate.
• ⑤ Liable income, or liable payroll for employers — what you declared to Inland Revenue: your IR3 or IR7 if you’re self-employed, the employer schedule if you have staff — with the year it’s for.
• ⑥ Employment status (CoverPlus invoices only) — full-time if you work more than 30 hours a week across all your work. It decides whether the minimum income applies. Not on the shareholder-employee invoice in the example.
• ⑦ Invoice amount and due date — the total of this invoice only. Anything already outstanding on your account isn’t included.

Sources: ACC — Explaining your levy invoice (last published 16 September 2025, checked 30 September 2026); ACC — Understand your CoverPlus invoice (last published 22 September 2025, checked 30 September 2026); ACC — Understand your WorkPlace Cover invoice (last published 22 September 2025, checked 30 September 2026)

The calculation page

• ⑧ Income declared to Inland Revenue and ACC — the figures ACC received. Employer invoices also show payroll paid over the ACC maximum (earnings above $156,641 per employee in 2026/27 aren’t levied) and first-week payments to injured employees, which are taken off.
• ⑨ Final levy — settles the year just ended on the income actually declared (ACC calls it the “wash up”), less the provisional levy already charged for that year.
• ⑩ Work Account levy — liable income × your CU’s rate ÷ 100. This is the line your classification unit controls.
• ⑪ Earners’ levy and Working Safer levy — flat rates for everyone: $1.52 and $0.08 per $100 in 2026/27. Employer invoices have no Earners’ levy line; employees pay it through PAYE.
• ⑫ GST and non-deductible GST — the GST on the Work and Working Safer levies is claimable; the GST on the Earners’ levy is shown separately as non-deductible.
• ⑬ Provisional levy — an estimate for the current year from last year’s figures, adjusted for inflation or expected pay rises. It’s credited against next year’s final levy.

Sources: ACC — Understand your WorkPlace Cover invoice (last published 22 September 2025, checked 30 September 2026); ACC — Cover for shareholder-employees (last published 18 May 2023, checked 30 September 2026); ACC — annotated sample invoice (WorkPlace Cover, shareholder-employees) (checked 30 September 2026); ACC — Understand your CoverPlus invoice (last published 22 September 2025, checked 30 September 2026); ACC Levy Guidebook 2026/27 (checked 30 September 2026)

When it arrives and how to pay

CoverPlus invoices go out around September; invoices for shareholder-employees not paid through PAYE go out in July and August. You can pay in full by the due date, or spread it over three, six or ten monthly instalments by direct debit. Since 1 April 2026, instalment plans carry interest.

Sources: ACC — Cover for self-employed (last published 14 March 2024, checked 30 September 2026); ACC — Cover for shareholder-employees (last published 18 May 2023, checked 30 September 2026); ACC — Ways to pay your levy invoice (last published 1 April 2026, checked 30 September 2026)

If something looks wrong

Start with the front page. The usual causes ACC lists: a wrong classification unit or tax filing, a business you’ve stopped or sold, part-time hours, first-week payments to an injured employee, or employees earning over the maximum across several jobs.

ACC’s business team is on 0800 222 776 (Monday to Friday, 8am to 6pm) or business@acc.co.nz — include your name, ACC number and what you’d like looked at. If you disagree with ACC’s decision, you can apply for an independent review within three months of it; ACC suggests paying the invoice in the meantime.

Sources: ACC — Sort out a problem with your levy invoice (last published 16 September 2025, checked 30 September 2026); ACC — Request an independent review (last published 4 November 2025, checked 30 September 2026)

Check your own invoice line by line. A PDF is read in your browser — the file itself isn’t uploaded. Check your invoice — free

Related

• ACC levy calculator
• What is an ACC classification unit?
• ACC levy for the self-employed
• ACC levy rates 2026/27