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Section 1 – Invoice date, invoice number and ACC number
This section of information is on the left hand side, running across the top line and stopping in the middle of the page. From left to right are the invoice date, invoice number and ACC number.
Section 2 – ACC’s contact details
This section is small column with 4 rows below section 1 but towards the top right hand side of the image. It shows our phone number and email.
Section 3 – Key information, classification unit and liable payroll
Section 3 is a column two thirds of the way down in the left hand side of the page headed as ‘key information’, with three main rows of information. These are your classification unit, under which is your business activity, and under that is your liable payroll, which you declared to Inland Revenue. You’d need to contact us right away if these were wrong.
Section 4 – Your ACC levy
Section 4 and 5 below are part of one table that sits next to section 3, on the right about two thirds of the way down the page. It’s a column with a heading that says ‘Your ACC levy’, with three main rows. Section 4 is the first row and show you an amount for you final levy and under it an amount for your provisional levy.
Section 5 – Total amount to pay, payment due date and GST
Section 5 refers to rows two and three of the table mentioned in section 4. Row two in the section shows the total amount to pay and relates only to this invoice and not any outstanding amounts that may be on your account already. Row three under that shows the date for when payment is due by and the amount of deductible GST directly below that.
Section 6 – Pay online information
This area is on the bottom of page one, on the left hand side. It’s a column about a third the width of the page, with two rows. It gives details to help you pay online. It shows you our bank account number on the first row and your personalised payee code and reference number on the row below.
Page 2 of the shareholder ACC WorkPlace Cover invoice image
Section 7 – Employee remuneration
This is a one column table with five main rows that sits across the whole of the top third of the invoice page. Section 8 is also part of this table. Row 1 is the table heading and in the second row is the employee remuneration details we’ve received from Inland Revenue and in the row below the total liable remuneration amount.
Section 8 – Total adjusted liable payroll
This section is a row in the employee remuneration column mentioned above in section 7.
It’s row four of that column and shows the total adjusted liable payroll. The total adjusted liable payroll is the total liable remuneration multiplied by the Labour Cost Index. We make this calculation to take into account your likely annual wage growth for the year ahead. This adjusted remuneration is then used to calculate your provisional levy.
Section 9 – Final levy
Section 9 is a one column table with four main rows sitting on the left hand side of the image. It takes up one half of the middle third of the invoice.
The final levy invoice is for the year end, or ‘wash-up’ for the previous year, and is based on the earnings details we’ve received from Inland Revenue.
Row one of this column shows the final levy cover period.
Row two shows what makes up your invoice, and the three related amounts, shown as three sub-headings:
- Work Account levy amount – under this heading is your Classification Unit and a description of your business activity. This affects the levy payable. This is calculated using a levy rate per one hundred dollars of liable payroll. If eligible, your experience rating programme modification will be included with the Work Account levy amount. For more information on experience rating and no claims discounts, go to:
Experience rating - Discount amounts – these are the levy savings on the current portion of the work account, based on whether you are using one of our workplace safety incentives, that’s Workplace Safety Management Practices (WSMP) or Workplace Safety Discounts. Find out more about these, and other ways to save on your levies based on your business type at:
How to pay less levies - Earners’ levy – This levy amount covers the current and future cost of non-work-related injuries to shareholders. This is not charge on Employer accounts as employees pay this through PAYE.
- Working Safer levy amount – shows you the amount you’ll pay based on a fixed rate per one hundred dollars earned for every levy payer in NZ. This levy is collected on behalf of the Ministry of Business, Innovation and Employment.
Rows three and four in the table are the final levy invoice subtotal and below that the full final levy total.
Section 10 – Provisional levy
This is another column sitting in the right hand side of the middle third of the invoice, alongside the Section 9 column. The column has five rows with the Provisional levy heading.
In the first row is the heading Provisional levy and under it the cover period.
The provisional levy is an estimate invoice based on your payroll for the previous year, adjusted for expected wage or salary increases. The Working Safer levy is not charged on provisional invoices.
The second row shows both the Work Account levy, its amount and under it any discount amounts (Section 9 above tells you what these might be).
On the third row is the subtotal, and under it the GST component.
The fourth row shows the full provisional levy amount inclusive of GST.
Row five is a blue shaded field with three rows and amounts. Row one is your final levy, row two is the provisional levy and the final row, row three, shows the total amount to pay.
Section 11 – Easy ways to pay your invoice
This section takes up the whole of the bottom third of the invoice page. It tells you how to pay online, by credit card, a one-off direct debit, in person, or with a payment plan