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IR/ACC Levies and Compensation Programme
Purpose: To identify ACC levy payers, and to calculate and collect premiums and residual claims levies.
Year commenced: 2002
Features: Data is transferred weekly by encrypted USB stick.
IR disclosure to ACC: For self-employed people, IR provides ACC with the full name, contact details, date of birth, IR number and earnings information. For employers, IR provides ACC the name, address, IRD number and total employee earnings.
2010/11 activity:
| Self-employed people's records received for matching | 545,695 |
| Employers' records received for matching | 532,286 |
| Invoices issued to self-employed people | 442,986 |
| Invoices (individual employee) issued to employers | 583,489 |
| Challenges by individuals | 30 |
| Challenges by corporations | 65 |
| Total challenges | 95 |
| Successful challenges | 8 |
Compliance: Compliant.
Technical information
| Information matching provision | Accident Compensation Act 2001, s.246 Tax Administration Act 1994, s.85E |
| Year authorised/commenced | 2000/2002 |
| Programme type | Updating data |
| Unique identifiers | Tax file number |
System description
IR provides ACC with a weekly extract of new or updated records containing the following information for all employers, self employed persons, and private domestic workers:
• name and contact information
• date of birth for self-employed people
• start and cease dates for employers
• IR number of employer or self-employed person
• annual aggregate employer payroll data consisting of liable employee earnings up to the ACC maximum, totalled per employer and
• earnings data for the self-employed person, domestic workers, and closely-held companies.
The ACC levy invoice includes a statement about where the information was obtained and what dispute provisions are available. It includes a formal review of the assessment. No separate adverse action notice is issued.
Historical activity
| 2005/06 | 2006/07 | 2007/08 | 2008/09 | 2009/10 | |
| Self-employed people's records received | 759,884 | 738,747 | 767,265 | 493,563 | 774,488 |
| Employer's records received | 674,893 | 658,238 | 708,577 | 470,368 | 706,961 |
| Invoices issued to self-employed persons | 275,511 | 279,000 | 301,729 | 227,379 | 315,112 |
| Invoices issued to employers | 234,285 | 237,315 | 276,258 | 265,951 | 584,092 |
| Challenges by individuals | 23 | 21 | 31 | 28 | 31 |
| Challenges by corporations | 28 | 30 | 20 | 28 | 56 |
| Total challenges | 51 | 51 | 51 | 56 | 87 |
| Unsuccessful challenges | 50 | 49[1] | 49 | 46 | 83 |
| Successful challenges | 1 | 1 | 0 | 7 | 4 |
Annual information received about employers and the self-employed can include multiple updates for a single employer.
[1] Two further cases remain open, adjorned by applicant.