The amount liable for ACC levies is based on the partners’ or owners’ share of the partnership or LTC income derived from personal effort (that is, “active”) declared in the individual partners’ or owners’ IR3 income tax returns.
Partners’ or owners’ wages
Regular salaries or wages paid by the partnership or LTC to partners or owners have already had earners’ levy accounted for in PAYE withheld. ACC will invoice the partnership or LTC for other levies.
For more information
If you have any questions about ACC or levies, please go to ACC’s website www.acc.co.nz/productslevies or contact the ACC Business Service Centre.
Phone 0800 222 776