ACC Levy Changes: What Businesses Need to Know
From 1 April 2026, ACC has introduced changes to levy instalment plans and overdue levy payments that may affect how businesses manage their cashflow moving forward.
For businesses that typically spread ACC payments across instalments, the changes mean additional interest costs that previously didn’t apply.
Although these changes have been introduced by ACC rather than accounting firms or advisors, they may still have a noticeable impact on annual budgeting and cashflow planning.
Here’s what you need to know.
What’s changing?
Businesses and levy payers can still choose to:
Pay their ACC invoice in full by the due date, or
Spread payments over 3, 6 or 10 months using a direct debit instalment plan.
Those payment options remain unchanged.
What has changed is that ACC will now apply instalment interest to all new or rolled-over levy instalment plans, including the 3-month and 6-month plans that were previously interest free.
ACC will also now apply late payment interest when levies or instalments become overdue.
ACC instalment interest rates from 1 April 2026
The new ACC interest rates are:
• 3-month instalment plan: 1.04%
• 6-month instalment plan: 2.08%
• 10-month instalment plan: 3.46%
• Late payment interest: 1.69%
(Calculated daily from the first day after the due date and compounded monthly.)
Generally, the longer the instalment plan, the higher the total interest cost.
What this means for businesses
For many businesses, ACC instalments have historically been a useful way to manage cashflow throughout the year, particularly during seasonal fluctuations or periods of increased operating costs.
These changes mean it’s now worth reviewing:
Whether instalments are still the right option for your business
How the additional interest may affect annual costs
Whether cashflow forecasting needs adjusting
How ACC payments fit into your wider financial planning
Even relatively small percentage changes can become significant across larger levy balances or multiple business entities.
The introduction of daily late payment interest also means unpaid balances may escalate more quickly than they have previously.
Important things to be aware of
Existing instalment plans remain unchanged until they end
If your instalment plan was set up before 1 April 2026, your current interest rate will remain in place until that plan finishes.
For many existing 3-month and 6-month plans, this means the interest rate may still remain at 0% until rollover.
New invoices issued after 1 April 2026 are affected
Any ACC invoices issued after 1 April 2026 that require a new or rolled-over instalment plan will include the new interest charges.
ACC has released an instalment estimator
ACC has also added a levy instalment estimator to its website to help businesses estimate likely interest costs before entering into a payment arrangement.
Wait until your invoice arrives before making decisions
We understand many businesses will want to know exactly what these changes mean financially.
However, until your ACC invoice is issued and your levy balance is confirmed, exact instalment amounts and interest costs can’t be accurately calculated.
Once your ACC invoice is received, it's a good opportunity to review how the new interest charges may affect your business. If you'd like to discuss instalment options, interest implications, payment planning considerations, or wider cashflow impacts, contact your usual Bennetts Proactive advisor and we'd be happy to help.
A timely reminder to review cashflow planning
Changes like this are a good reminder that compliance costs and financing expenses can shift over time.
Proactive cashflow planning, forecasting and budgeting can help reduce financial pressure and avoid unnecessary costs later.
Got questions still?
At Bennetts Proactive, we help businesses stay ahead of changes like these with practical, proactive advice designed to support long-term financial confidence.
If you have questions once your ACC invoice arrives, contact your usual Bennetts Proactive advisor or call our team on 07 573 8446.