ACC Levy Rates
Understand the levy rates, payment schedules, and calculations for ACC coverage in Samoa.
Employer Levy Rate
All employers in Samoa are required to pay a levy based on the gross wages paid to their employees.
Covers all workplace injuries and accidents
Employee and employer each contribute a share
Coverage begins from first day of employment
When to Pay
Monthly Returns
Levy returns must be submitted monthly, covering wages paid in the previous month.
Due Date:
7th of each month
For the previous month's wages
Schools
Schools pay a flat rate per student annually, providing coverage for all enrolled students.
Annual Rate:
SAT $1 per student
Due: February 14th annually
Sports Associations
Sports clubs and associations pay a flat rate per registered player annually.
Annual Rate:
SAT $1 per player
Due: February 14th annually
Late Payment Penalties
To ensure timely payments and maintain the ACC fund, penalties apply to late levy payments. We encourage all employers to submit returns and payments on time to avoid additional charges.
Daily Penalty Rate
None
per day overdue
Monthly Equivalent
None
per month
Annual Equivalent
None
per annum
Industry Classification
All business categories pay the standard 1% levy rate. Select your category when registering.
Government Department
Central government ministries and departments
Government Corporation
State-owned enterprises and corporations
Financial Services
Banks, insurance, and financial institutions
Hotels & Resorts
Accommodation and hospitality services
Food Processing
Food manufacturing and processing
Restaurants & Bars
Food service establishments
Construction
Building and construction services
Wholesale & Retail
Trade and retail businesses
Transportation
Transport and logistics services
Manufacturing
General manufacturing
Agriculture & Fishing
Primary industries
Professional Services
Law firms, accounting, consulting
Quick Levy Calculator
Monthly Calculation
Formula:
Monthly Levy = Gross Wages × 1%
Example (10 employees):
Total Monthly Wages: SAT $25,000
Levy Rate: 1%
Monthly Levy: SAT $250.00
Annual Estimate
Formula:
Annual Levy = Monthly Levy × 12
Example (continued):
Monthly Levy: SAT $250.00
Months: 12
Annual Levy: SAT $3,000.00