Quick reference guide for the treatment of ACC payments
ACC Payment | Description of ACC payment | Effect on benefit |
| ACC weekly compensation | A payment made to compensate for the loss of earnings as a result of injury. It is based on 80% of the weekly income before the injury occurred. It may also be paid for sensitive claims. | Direct deduction from specified benefits. Note special provisions apply for New Zealand Superannuation. |
A payment made to compensate for the loss of earnings as a result of injury. It is based on 80% of the weekly income before the injury occurred. | If paid for a different reason to the benefit, it is charged as income. If the benefit is paid for the same reason as the weekly compensation it is a direct deduction. | |
Weekly compensation for surviving spouses (can be received as a lump sum payment) | Weekly compensation as a result of the death of their partner. May be paid as a converted lump sum or as weekly payments. | Direct deduction from specified benefits. |
For an injury that occurred after 1 April 2002, these payments compensate for the permanent loss of function caused by an injury. | Not income and not a direct deduction. Excluded as a cash asset for Accommodation Supplement or Residential Care Subsidy for the first 12 months. | |
Assessed weekly but paid quarterly in advance, it is a tax-free allowance paid to recognise ongoing disability for an injury that occurred before 1 April 2002. | Not income and not a direct deduction. Excluded as a cash asset for Accommodation Supplement or Residential Care Subsidy for the first 12 months. | |
A one-off payment to the partner, children and other dependents of someone whose death was the result of an injury. | Capital payment and not income. | |
Payments for attendant care, home help and rehabilitation services | Payments made to purchase a service or to meet the cost of travel and accommodation for accessing rehabilitation services. | Disregard the amount used to purchase services or pay costs. The balance (if any) is charged as income. |
ACC childcare payments are made to caregivers in recognition of loss of supervisory or personal care (or financial support to provide this care) provided by a deceased parent before their death due to personal injury covered by ACC. | ACC childcare payments are not:
For Orphans and Unsupported Childs Benefit, ACC childcare payments should be considered as "other income". | |
ACC child weekly compensation payments are to compensate for income that would have been provided by a deceased parent. | ACC child weekly compensation payments are:
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New Zealand Superannuation payments depend on when weekly compensation and New Zealand Superannuation are granted, see:
