How the ACC levy check works

The order is the method

The disqualifying questions come first, before any dollar figure appears. This is deliberate: when people see the money first, they shade their answers, and a shaded answer produces a claim ACC will reject. An honest "this will not succeed" costs nothing and is common.

Then the arithmetic checks — the income cap, part-time and part-year rules, and what is inside the earnings figure. These need no judgement; they are right or wrong on the numbers alone.

Only then the classification itself. The checker applies ACC's published rule — where more than one description fits, the highest-rated one applies; ties break on the largest share of earnings — to what you say the business actually does. Each levy year is compared at that year's own published rate, never at today's rate.

What the estimate band means

Where a finding has a calculable value, the result shows a range rather than a number, and the range is deliberately asymmetric. ACC calculates any actual credit from its own records, which we cannot see. An estimate the credit beats is a pleasant surprise; one it falls short of is a complaint. The band is set accordingly.

Some findings deliberately carry no estimate at all — multiple classifications and part-year corrections are calculated by ACC from records only it holds. We flag them; we do not guess.

What you pay for, and what you never do

Everything up to and including the finding is free, including the three-month review clock and a "nothing found" result. The paid product is the determination — the target classification unit and BIC code — and the paperwork naming them: for employers, a completed ACC4618 with a covering letter; for self-employed, a MyACC walkthrough with wording to paste.

The covering letter contains no dollar figure, on purpose. Sending ACC a number turns a classification correction into an argument about arithmetic. The letter asks ACC to reassess from the change date and calculate from its own records; your copy of the report holds the figure to check their answer against.

Every document that goes to ACC is written in ACC's own published wording — classification unit, liable earnings, business industry description — and names a classification by its code and its published name together, because ACC's form has a box for each. Nothing in it is our paraphrase of their term. A request written in the reader's own words needs no interpreting before anyone can act on it, whoever opens it.

That is a statement about our documents, not about ACC. We make no claim about how ACC handles what it receives, we have no arrangement with ACC, and nothing we produce is endorsed by them. We never contact ACC, never act as your agent, and never ask for a login. You send everything yourself, from your own email, under your own name.

What this tool cannot see

Your actual ACC file, your Experience Rating adjustments (if you are in that programme, the published rate is not your rate, and the checker stops rather than mislead), and anything you do not tell it. It is a rules engine, not an audit.

Run the check

Every question, and where every answer leads

There are six situations. You pick the one that sounds like yours, and it asks a fixed set of questions in a fixed order. Nothing is scored and nothing is weighted — each answer either carries on or stops the check, and the ones that stop it say so on the screen with the reason.

No rate is read until every question below has passed. That ordering is deliberate and it is enforced by a test: a disqualifying answer stops the check before the engine has looked at a single dollar figure, so there is no way for a number to influence whether we tell you there is a number.

Activity ceased entirely — You used to do the thing you are classified for. You have stopped doing it altogether.

Are you levied as an employer (you pay staff through payroll) or as self-employed?

Different ACC form, and a self-employed person cannot hold more than one classification unit.
- employer → keep going
- self employed → keep going
Do you or your staff still do the original activity at all, even occasionally?

The single most common reason a reclassification claim fails. Occasional is still doing it — unless it is a small enough share of your earnings, which is the next question.
- yes → stops here — nothing to claim — unless the remaining work is a small enough share of your earnings, which is asked next
  The original activity still happens, so the original classification can still be the correct one.
- no → keep going
Roughly what share of your total earnings does that remaining work account for?

Only asked when: Do you or your staff still do the original activity at all, even occasionally? = yes

ACC's guidebook carries a rule most people never hear about: where the classification on the higher levy rate accounts for a small enough share of a self-employed person's total earnings, ACC can use the unit on the lower rate instead. Doing a little of the old work does not automatically end the claim. The threshold and ACC's exact words are in data/nz/acc/multi-activity.json.
- More than that → stops here — nothing to claim
  More than a twentieth of your earnings still comes from the original activity, so the classification you are on can stand. ACC only sets an activity aside when it is a small enough share of the total.
- About a twentieth or less — 5% or under → keep going
- I do not know → stops here — a real possibility we will not put a number on
  This one answer decides it, and it has to come off your own records rather than a guess — ACC will ask you to show how your earnings are split between the two activities. Work out roughly what share the remaining work is, then come back.
What else does the business do? List every activity, however small, with the share of earnings it accounts for.

Guidebook rule: where several descriptions fit, the highest Work Account rate applies; where several sit at that rate, the one with the largest share of liable earnings.
- not answered → stops here — we need something you have not given us
  We cannot pick a replacement classification without knowing what the business does now.
- answered → keep going
When did the activity change — month and year?

ACC reassesses from a date. Without one there is nothing to ask for.
- not answered → stops here — we need something you have not given us
  ACC reassesses from a date. Find the month and year the activity stopped.
- answered → keep going
Liable earnings for each levy year since then.

The comparison is done year by year, at each year's own rate.
- not answered → stops here — we need something you have not given us
  Liable earnings for each year since the change are needed to compare, year by year.
- answered → keep going
If ACC asks, can you evidence the change — contracts, invoices, staff records, a dated website change?

A claim you cannot support is worse than no claim; it invites a wider look at your file.
- no → stops here — a real possibility we will not put a number on
  Without something dated to support the change, a reassessment request is unlikely to hold and may invite a wider review.
- yes → keep going
Are you in ACC's Experience Rating programme?

If you are, the published classification-unit rate is not your actual rate, so a rate comparison would be wrong.
- yes → stops here — a real possibility we will not put a number on
  Experience Rating means the published rate is not your actual rate, so this comparison would be misleading.
- no → keep going

Activity now subcontracted out — The work still gets done under your name, but other businesses do it now, not your people.

Are you levied as an employer (you pay staff through payroll) or as self-employed?

Different ACC form, and a self-employed person cannot hold more than one classification unit.
- employer → keep going
- self employed → keep going
Is the physical work done by your own staff, or subcontracted out to other businesses?

If your own people still do it, the activity is still yours.
- My own staff still do the work → stops here — nothing to claim
  Your own staff still perform the work, so the activity is still yours.
- Some of each → stops here — a real possibility we will not put a number on
  Part in-house and part subcontracted. ACC will look at what your own people actually do; this needs a human.
- It is subcontracted out to other businesses → keep going
Do you or your staff still do the original activity at all, even occasionally?

The single most common reason a reclassification claim fails. Occasional is still doing it — unless it is a small enough share of your earnings, which is the next question.
- yes → stops here — nothing to claim — unless the remaining work is a small enough share of your earnings, which is asked next
  Even occasional hands-on work keeps the original activity alive.
- no → keep going
Roughly what share of your total earnings does that remaining work account for?

Only asked when: Do you or your staff still do the original activity at all, even occasionally? = yes

ACC's guidebook carries a rule most people never hear about: where the classification on the higher levy rate accounts for a small enough share of a self-employed person's total earnings, ACC can use the unit on the lower rate instead. Doing a little of the old work does not automatically end the claim. The threshold and ACC's exact words are in data/nz/acc/multi-activity.json.
- More than that → stops here — nothing to claim
  More than a twentieth of your earnings still comes from the original activity, so the classification you are on can stand. ACC only sets an activity aside when it is a small enough share of the total.
- About a twentieth or less — 5% or under → keep going
- I do not know → stops here — a real possibility we will not put a number on
  This one answer decides it, and it has to come off your own records rather than a guess — ACC will ask you to show how your earnings are split between the two activities. Work out roughly what share the remaining work is, then come back.
Do those subcontractors carry their own ACC cover — they invoice you as businesses, not as your staff?

If they are not separately levied, ACC may still treat the work as performed by you.
- no → stops here — a real possibility we will not put a number on
  If the people doing the work are not separately levied businesses, ACC may still treat the work as performed by you.
- yes → keep going
What else does the business do? List every activity, however small, with the share of earnings it accounts for.

Guidebook rule: where several descriptions fit, the highest Work Account rate applies; where several sit at that rate, the one with the largest share of liable earnings.
- not answered → stops here — we need something you have not given us
  We cannot pick a replacement classification without knowing what the business does now.
- answered → keep going
When did the activity change — month and year?

ACC reassesses from a date. Without one there is nothing to ask for.
- not answered → stops here — we need something you have not given us
  ACC reassesses from a date. Find the month and year the work moved out.
- answered → keep going
Liable earnings for each levy year since then.

The comparison is done year by year, at each year's own rate.
- not answered → stops here — we need something you have not given us
  Liable earnings for each year since the change are needed to compare, year by year.
- answered → keep going
If ACC asks, can you evidence the change — contracts, invoices, staff records, a dated website change?

A claim you cannot support is worse than no claim; it invites a wider look at your file.
- no → stops here — a real possibility we will not put a number on
  Subcontractor invoices or contracts are the whole proof here. Without them there is nothing to show ACC.
- yes → keep going
Are you in ACC's Experience Rating programme?

If you are, the published classification-unit rate is not your actual rate, so a rate comparison would be wrong.
- yes → stops here — a real possibility we will not put a number on
  Experience Rating means the published rate is not your actual rate, so this comparison would be misleading.
- no → keep going

Moved up the chain (maker to designer, broker or wholesaler) — You used to make it. Now you specify it, sell it, or arrange it, and somebody else makes it.

Are you levied as an employer (you pay staff through payroll) or as self-employed?

Different ACC form, and a self-employed person cannot hold more than one classification unit.
- employer → keep going
- self employed → keep going
Do you or your staff still do the original activity at all, even occasionally?

The single most common reason a reclassification claim fails. Occasional is still doing it — unless it is a small enough share of your earnings, which is the next question.
- yes → stops here — nothing to claim — unless the remaining work is a small enough share of your earnings, which is asked next
  Still making anything at all, even prototypes or repairs, keeps the making classification live.
- no → keep going
Roughly what share of your total earnings does that remaining work account for?

Only asked when: Do you or your staff still do the original activity at all, even occasionally? = yes

ACC's guidebook carries a rule most people never hear about: where the classification on the higher levy rate accounts for a small enough share of a self-employed person's total earnings, ACC can use the unit on the lower rate instead. Doing a little of the old work does not automatically end the claim. The threshold and ACC's exact words are in data/nz/acc/multi-activity.json.
- More than that → stops here — nothing to claim
  More than a twentieth of your earnings still comes from the original activity, so the classification you are on can stand. ACC only sets an activity aside when it is a small enough share of the total.
- About a twentieth or less — 5% or under → keep going
- I do not know → stops here — a real possibility we will not put a number on
  This one answer decides it, and it has to come off your own records rather than a guess — ACC will ask you to show how your earnings are split between the two activities. Work out roughly what share the remaining work is, then come back.
Is the physical work done by your own staff, or subcontracted out to other businesses?

If your own people still do it, the activity is still yours.
- My own staff still do the work → stops here — nothing to claim
  Your own staff still perform the physical work.
- Some of each → stops here — a real possibility we will not put a number on
  Part in-house and part outsourced. What your own people do decides this, and it needs a human.
- It is subcontracted out to other businesses → keep going
What else does the business do? List every activity, however small, with the share of earnings it accounts for.

Guidebook rule: where several descriptions fit, the highest Work Account rate applies; where several sit at that rate, the one with the largest share of liable earnings.
- not answered → stops here — we need something you have not given us
  We cannot pick a replacement classification without knowing what the business does now.
- answered → keep going
When did the activity change — month and year?

ACC reassesses from a date. Without one there is nothing to ask for.
- not answered → stops here — we need something you have not given us
  ACC reassesses from a date. Find the month and year production moved out.
- answered → keep going
Liable earnings for each levy year since then.

The comparison is done year by year, at each year's own rate.
- not answered → stops here — we need something you have not given us
  Liable earnings for each year since the change are needed to compare, year by year.
- answered → keep going
If ACC asks, can you evidence the change — contracts, invoices, staff records, a dated website change?

A claim you cannot support is worse than no claim; it invites a wider look at your file.
- no → stops here — a real possibility we will not put a number on
  Supplier contracts or a dated change in how you describe yourself are what makes this stick.
- yes → keep going
Are you in ACC's Experience Rating programme?

If you are, the published classification-unit rate is not your actual rate, so a rate comparison would be wrong.
- yes → stops here — a real possibility we will not put a number on
  Experience Rating means the published rate is not your actual rate, so this comparison would be misleading.
- no → keep going

Never right from the start — Nothing changed. The classification was wrong the day it was set, usually from a vague description on the original application.

Are you levied as an employer (you pay staff through payroll) or as self-employed?

Different ACC form, and a self-employed person cannot hold more than one classification unit.
- employer → keep going
- self employed → keep going
Was the original classification ever an accurate description of what the business did?

If it was once right, this is a change-of-activity case, not a never-right case, and a different archetype applies.
- yes → stops here — a real possibility we will not put a number on
  If it was once accurate, this is a change-of-activity case. Start again and pick the archetype that matches when it changed.
- no → keep going
Do you or your staff still do the original activity at all, even occasionally?

The single most common reason a reclassification claim fails. Occasional is still doing it — unless it is a small enough share of your earnings, which is the next question.
- yes → stops here — nothing to claim — unless the remaining work is a small enough share of your earnings, which is asked next
  You do perform the activity you are classified for, so the classification is not obviously wrong.
- no → keep going
Roughly what share of your total earnings does that remaining work account for?

Only asked when: Do you or your staff still do the original activity at all, even occasionally? = yes

ACC's guidebook carries a rule most people never hear about: where the classification on the higher levy rate accounts for a small enough share of a self-employed person's total earnings, ACC can use the unit on the lower rate instead. Doing a little of the old work does not automatically end the claim. The threshold and ACC's exact words are in data/nz/acc/multi-activity.json.
- More than that → stops here — nothing to claim
  More than a twentieth of your earnings still comes from the original activity, so the classification you are on can stand. ACC only sets an activity aside when it is a small enough share of the total.
- About a twentieth or less — 5% or under → keep going
- I do not know → stops here — a real possibility we will not put a number on
  This one answer decides it, and it has to come off your own records rather than a guess — ACC will ask you to show how your earnings are split between the two activities. Work out roughly what share the remaining work is, then come back.
What else does the business do? List every activity, however small, with the share of earnings it accounts for.

Guidebook rule: where several descriptions fit, the highest Work Account rate applies; where several sit at that rate, the one with the largest share of liable earnings.
- not answered → stops here — we need something you have not given us
  We cannot propose a correct classification without knowing what the business actually does.
- answered → keep going
Which levy year was the first one classified this way?

A never-right case runs from the beginning, not from a change date.
- not answered → stops here — we need something you have not given us
  A never-right case runs from the first year classified this way. Find that year.
- answered → keep going
Liable earnings for each levy year since then.

The comparison is done year by year, at each year's own rate.
- not answered → stops here — we need something you have not given us
  Liable earnings for each affected year are needed to compare, year by year.
- answered → keep going
If ACC asks, can you evidence the change — contracts, invoices, staff records, a dated website change?

A claim you cannot support is worse than no claim; it invites a wider look at your file.
- no → stops here — a real possibility we will not put a number on
  A never-right claim reaches back further than most, so ACC will want more support, not less.
- yes → keep going
Are you in ACC's Experience Rating programme?

If you are, the published classification-unit rate is not your actual rate, so a rate comparison would be wrong.
- yes → stops here — a real possibility we will not put a number on
  Experience Rating means the published rate is not your actual rate, so this comparison would be misleading.
- no → keep going

Shrank to office-only — The business is still trading but there is nobody on tools any more. It is an office now.

Are you levied as an employer (you pay staff through payroll) or as self-employed?

Different ACC form, and a self-employed person cannot hold more than one classification unit.
- employer → keep going
- self employed → keep going
Do you or your staff still do the original activity at all, even occasionally?

The single most common reason a reclassification claim fails. Occasional is still doing it — unless it is a small enough share of your earnings, which is the next question.
- yes → stops here — nothing to claim — unless the remaining work is a small enough share of your earnings, which is asked next
  The original activity still happens, so the original classification can still be the correct one.
- no → keep going
Is every remaining task now administrative — nobody on tools, no site visits, no deliveries?

An office-only claim fails on a single site visit a month.
- no → stops here — nothing to claim — unless the remaining work is a small enough share of your earnings, which is asked next
  Site visits or deliveries, however occasional, defeat an office-only classification.
- yes → keep going
Roughly what share of your total earnings does that remaining work account for?

Only asked when: Do you or your staff still do the original activity at all, even occasionally? = yes or Is every remaining task now administrative — nobody on tools, no site visits, no deliveries? = no

ACC's guidebook carries a rule most people never hear about: where the classification on the higher levy rate accounts for a small enough share of a self-employed person's total earnings, ACC can use the unit on the lower rate instead. Doing a little of the old work does not automatically end the claim. The threshold and ACC's exact words are in data/nz/acc/multi-activity.json.
- More than that → stops here — nothing to claim
  More than a twentieth of your earnings still comes from the original activity, so the classification you are on can stand. ACC only sets an activity aside when it is a small enough share of the total.
- About a twentieth or less — 5% or under → keep going
- I do not know → stops here — a real possibility we will not put a number on
  This one answer decides it, and it has to come off your own records rather than a guess — ACC will ask you to show how your earnings are split between the two activities. Work out roughly what share the remaining work is, then come back.
What else does the business do? List every activity, however small, with the share of earnings it accounts for.

Guidebook rule: where several descriptions fit, the highest Work Account rate applies; where several sit at that rate, the one with the largest share of liable earnings.
- not answered → stops here — we need something you have not given us
  We cannot pick a replacement classification without knowing what the business does now.
- answered → keep going
When did the activity change — month and year?

ACC reassesses from a date. Without one there is nothing to ask for.
- not answered → stops here — we need something you have not given us
  ACC reassesses from a date. Find the month and year the last hands-on work stopped.
- answered → keep going
Liable earnings for each levy year since then.

The comparison is done year by year, at each year's own rate.
- not answered → stops here — we need something you have not given us
  Liable earnings for each year since the change are needed to compare, year by year.
- answered → keep going
If ACC asks, can you evidence the change — contracts, invoices, staff records, a dated website change?

A claim you cannot support is worse than no claim; it invites a wider look at your file.
- no → stops here — a real possibility we will not put a number on
  Staff records or a dated end to the operational lease are what evidence this.
- yes → keep going
Are you in ACC's Experience Rating programme?

If you are, the published classification-unit rate is not your actual rate, so a rate comparison would be wrong.
- yes → stops here — a real possibility we will not put a number on
  Experience Rating means the published rate is not your actual rate, so this comparison would be misleading.
- no → keep going

Genuinely split activities — The business really does two or more different things, and it is all sitting under one classification.

Are you levied as an employer (you pay staff through payroll) or as self-employed?

Different ACC form, and a self-employed person cannot hold more than one classification unit.
- employer → keep going
- self employed → keep going
What else does the business do? List every activity, however small, with the share of earnings it accounts for.

Guidebook rule: where several descriptions fit, the highest Work Account rate applies; where several sit at that rate, the one with the largest share of liable earnings.
- not answered → stops here — we need something you have not given us
  A split case needs every activity listed with its share of earnings.
- answered → keep going
Do you or your staff still do the original activity at all, even occasionally?

The single most common reason a reclassification claim fails. Occasional is still doing it — unless it is a small enough share of your earnings, which is the next question.
- yes → keep going
- no → keep going
Have you previously told ACC that the business carries on more than one activity?

Changes what is being asked for: a correction, or a first-time declaration.
- yes → keep going
- no → keep going
Which levy year was the first one in which the business carried on more than one activity?

ACC reassesses from a date, and a split case has no single change date. This is the year to run from.
- not answered → stops here — we need something you have not given us
  ACC reassesses from a date. Find the first levy year in which the business did more than one thing.
- answered → keep going
Liable earnings for each levy year since then.

The comparison is done year by year, at each year's own rate.
- not answered → stops here — we need something you have not given us
  Liable earnings for each affected year are needed to compare, year by year.
- answered → keep going
If ACC asks, can you evidence the change — contracts, invoices, staff records, a dated website change?

A claim you cannot support is worse than no claim; it invites a wider look at your file.
- no → stops here — a real possibility we will not put a number on
  A split claim rests on being able to show the earnings split. Without it ACC will apply the highest rate to everything.
- yes → keep going
Are you in ACC's Experience Rating programme?

If you are, the published classification-unit rate is not your actual rate, so a rate comparison would be wrong.
- yes → stops here — a real possibility we will not put a number on
  Experience Rating means the published rate is not your actual rate, so this comparison would be misleading.
- no → keep going

Reaching the end is not a finding. It only means the check could run: the classification is then worked out from what the business does, compared against the one on your invoice, and priced year by year at each year's own published rate. If that lands on the classification you are already on, or the difference is too small to be worth anyone's time, the answer is still nothing to claim — and it is free, as every answer here is.