ACC is implementing a series of changes aimed at improving levy sustainability and reducing cross‑subsidisation between businesses. Many of these take effect from 1 April, with some impacts flowing into 2026/27 invoices.

Interest now applies to all payment plans https://www.acc.co.nz/for-business/levy-changes-for-businesses/medium-and-large-business

• ACC has removed the previous interest‑free instalment period.
• All new instalment plans will incur interest, aligned to commercial lending rates.
• This applies regardless of business size or levy amount.

Tighter late‑payment penalties https://www.acc.co.nz/for-business/levy-changes-for-businesses/medium-and-large-business

• ACC invoices continue to have a five‑week payment window.
• Late payments now attract penalty interest of 1% per month, compounding immediately.
• ACC has confirmed it will apply this more consistently than in the past.

No Claims Discount is ending https://www.acc.co.nz/for-business/your-work-levy-and-experience-rating/understanding-the-experience-rating-programme

• The No Claims Discount for small businesses and self‑employed people will end.
• ACC has stated the scheme has not delivered measurable health and safety improvements and is currently funded by other levy payers.

Experience Rating programme becomes self‑funding for larger employers (Class 2 Levy payers) https://www.acc.co.nz/for-business/your-work-levy-and-experience-rating/understanding-the-experience-rating-programme

• From the 2026/27 levy year, the Experience Rating programme will no longer be subsidised by businesses outside the scheme.
• A standalone Experience Rating Programme rate (currently 7.2%) will apply to all businesses in Experience Rating. This is an additional levy and will appear as a single Work Levy (ER) rate, separate from any discount or loading.
• For medium and large businesses,  the minimum threshold for medical and treatment costs included in the Experience Rating programme increases from $500 to $750 per claim (from the 2026 levy year onwards)
• Experience Rating removed for smaller employers from 1 April 2026

What this means in practice

• Paying ACC invoices on time will matter more, as interest and penalties now apply automatically.
• Businesses in the Experience Rating programme should expect structural levy increases.
• Small businesses lose access to the No Claims Discount, increasing the importance of active injury prevention and claims management.

This article is general in nature and should not be relied on as specific advice.