With the new ACC levy year underway, there are a few important changes and reminders that may affect you. Here’s a simple breakdown of what’s happening and how to stay ahead:
📬 Invoicing Starts Soon
· Employers & shareholder-employees will start receiving ACC invoices from July 2025.
· Self-employed clients can expect their invoices from September 2025.
Check details in MyACC for Business to ensure levy invoices are accurate:
· Contact info (postal/email/preferences)
· Trading status (especially if the business has ceased)
· Classification Unit (CU) – this impacts the levy rate
· Whether self-employed clients work part-time (<30 hrs/week) or full-time (30+ hrs/week)
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🔄 Changes to CoverPlus Extra
From 1 April 2025, there’s a shift in how the Working Safer levy is calculated for CoverPlus Extra policyholders. It will now be based on the chosen cover amount rather than IRD-reported income.
What does this mean?
· One invoice will now include all levies, making things simpler (eventually).
· A transition period means things may look a bit different this year.
· By April 2026, most clients will receive just one annual invoice.
For shareholder-employees:
· If they’re covered by CoverPlus Extra for the full year, the business won’t get a separate workplace invoice.
· If only partially covered, a pro-rated business invoice will still apply.
For self-employed clients:
· They may receive two Working Safer levy invoices this year—one based on 2025 earnings and one on their 2026 CoverPlus Extra amount.
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📈 Other Levy Changes to Note
ACC has introduced some broader changes:
· The average levy rate has increased.
· Updates to minimum and maximum liable earnings.
· New classifications for the sports sector and home improvement stores.
· Interest will apply to instalment plans from 2026.
· From 2026, businesses outside Experience Rating won’t subsidise those within it.
· The No Claims Discount ends in 2026.
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