05 November 2021
David Eccles
[FYI request #17078 email]
Tēnā koe David,
Your Official Information Act request, reference: GOV-014528
Thank you for your email of 7 October 2021, asking for the fol owing information under the Official
Information Act 1982 (the Act):
1.
How many businesses had an ACC levy greater than their gross income in 2021
2.
How many businesses were charged an ACC levy in 2021
3.
How many businesses had an ACC levy greater than their gross income in 2020
4.
How many businesses were charged an ACC levy in 2020
5.
How many businesses had an ACC levy greater than their gross income in 2019
6.
How many businesses were charged an ACC levy in 2019
7.
Among these businesses, for each year, the mean percentage of gross income that businesses
were charged as an ACC levy
Minimum Income levies
The
total income of self-employed clients is unknown to ACC and the income levy ACC applies is based
on the figure we receive from IRD. If this is below the minimum income level and the client has declared
they work ful -time, the minimum income level of $36,816 is used instead. The figure IRD provides is the
amount that has been declared to IRD and this may have had expenses already deducted from it. This
could mean a client has a levy greater than their
gross income.
Clients who are registered as working full time are eligible to be paid 80% of the minimum wage if they
are injured and have a claim for weekly compensation accepted under the Accident Compensation Act
2001. The minimum level is set so that self-employed clients who work ful -time and earn less than this
amount, can still receive the support they need if they're injured.
ACC includes messaging on invoices advising that we have applied the minimum level if they work more
than 30 hours per week, and clients are encouraged to update their employment status on their
MyACC
for Business account, or by contacting our Contact Centre on 0800 222 776 if this changes. This enables
clients to manage their levies and ensures the minimum income level is being correctly applied.
The data requested is compiled in the table below.
Levy Year ACC
Premium Higher Than
Accounts Invoiced
Mean Premium Per
Gross Income
Gross Income
2019
5,023
117,493
18.85%
2020
5,786
138,839
13.69%
2021
6,773
135,395
16.27%
GOV-014528
Notes about the data provided
• As only self-employed customers are affected by the minimum income level, only they have
been included in this data.
• The minimum income level only affects people employed full time which is more than 30 hours
per week.
• For the mean percentage, customers with a gross income of $0 or lower would cause errors or
negative percentages, so they have not been included in the calculation.
How to get in touch
If you have any questions, you can email me at
[email address].
Nāku iti noa, nā
Sasha Wood
Manager Official Information Act Services
Government Engagement & Support
Accident Compensation Corporation
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