The Inland Revenue Department (IRD) has announced updated ACC Earners’ Levy rates and the maximum ACC Earner Levy for the 2026–27 financial year.
Effective 1 April 2026, the following rates and thresholds will apply to annual maximum earnings:
 
The Earners’ (ACC) Levy rate per $100 of liable earnings (including GST) is $1.75.
The maximum liable earnings limit for the ACC Earners’ Levy has increased to $156,641.
The maximum ACC Earner’s Levy is $2,741.22.
 
Our Position Statement for 2025 has been updated with details of the new ACC rates and threshold limits effective April 2026. We encourage our customers to review the latest statement to stay up to date. The updated Position Statement can be found on My Oracle Support, Doc ID 2973834.1