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Privacy Act 2020

Annual Report

Purpose: To identify ACC levy payers, and to calculate and collect levies, and to determine income for compensation purposes. 

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.

Compliance: Compliant.

Technical information

Information matching provision Accident Compensation Act 2001, s.246
Tax Administration Act 1994, Schedule 7 Part C subpart 2 cls 41 and 42
Year authorised 2000
Year commenced 2002
Programme type Updating data
Unique identifiers Tax file number

System description
IR provides ACC with a weekly extract, via an online transfer, 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.

Recent activity

  2019/20 2020/21 2021/22  2022/23
Name and address records received 4,437,543 3,038,133 3,725,872 3,085,116
Earnings records received 2,273,717 2,276,152 2,212,152 2,212,059
Self-employed persons invoiced 143,782 275,484 298,358 320,409
Employers invoiced 308,870 264,741 280,883 289,231
Challenges  130 112 102 99
Successful challenges 9 4 12 14

1 April - 31 March years.

Annual information received about employers and the self-employed can include multiple updates for a single employer.

The number of matched records in 2019/20 is higher than previous years due to extraction issues relating to IR and ACC’s transformation programmes. Initial incompatibilities and corrections led to repeat batches of data being processed.

ACC and IR are developing an AISA to replace this provision.

The utility of these provisions was assessed in the report MSD, MoE and ACC Matches (July 2014) and subsequently in Accident Compensation Corporation, Department of Internal Affairs, and Ministry of Business, Innovation and Employment (Motor Vehicle Traders Register) information matching (February 2020).