Purpose: To identify ACC levy payers, and to calculate and collect premiums and residual claims levies.
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, IR number, and total employee earnings.
|Information matching provision||Accident Compensation Act 2001, s.246
Tax Administration Act 1994, s.82 (compensation) and s85E (levies)
|Programme type||Updating data|
|Unique identifiers||Tax file number|
IR provides ACC, via online transfer, with a weekly extract of new or updated records containing the following information for all employers, self employed persons, and private domestic workers:
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.
|Self-employed people's records received||530,665||546,636||632,058||607,880||648,958|
|Employers' records received||573,778||527,999||563,809||541,517||561,111|
|Invoices issued to self-employed persons||348,349||462,435||496,221||425,276||490,365|
|Invoices issued to employers||448,764||638,321||594,797||601,392||624,323|
|Challenges by individuals||48||38||54||52||56|
|Challenges by corporations||49||64||48||80||70|
* Includes 127 reviews lodged relating to vehicle risk rating levies.
Annual information received about employers and the self-employed can include multiple updates for a single employer.