Cost of Employment RulerEmployer cost, with every assumption exposed

Your numbers

The employee's gross annual salary, before any employer costs.
Use 0.035 (3.5%) normally from 1 April 2026, or 0.03 (3%) where a valid temporary rate reduction applies and the employer matches it.
Required for a New Zealand employer subtotal. Enter the Work levy rate for your ACC classification unit; we do not assume zero or an industry average. The flat Working Safer levy is modeled separately.
Employer-paid benefits: health, retirement match, etc. Leave at 0 if none — 0 means excluded, not that the obligation is zero.
Equipment, software, workspace — anything else you want included.

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New Zealand employer cost estimate

The ACC Work levy is an employer cost, but its rate depends on your ACC business classification. Enter your Work levy classification-unit rate per NZD 100 of liable earnings before we show an employer subtotal. We do not substitute zero or an industry-average rate.

Planning estimate from user-entered assumptions and published rate tables. Some employer-specific lines require your actual rate. Not payroll, tax, legal, or classification advice. Confirm exact obligations with a professional.

What this New Zealand result covers

ACC Work levies are classification-specific. This route requires your actual levy rate before it shows a New Zealand employer subtotal instead of replacing it with an industry average.

Included in this result

  • Employer KiwiSaver at the supported 2026/27 rate or valid temporary reduction
  • ACC Work levy using the classification-specific rate you enter
  • Working Safer levy
  • Benefits and overhead you enter

Not included in this result

  • ESCT as an extra employer cost on top of the gross employer KiwiSaver contribution
  • Any generic industry-average ACC substitute presented as your business’s actual rate

Employer input / scope: Enter the ACC Work levy rate for your classification unit. A missing rate does not become zero.