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:
WST $1 per student
Due: February 14th annually
Sports Associations
Sports clubs and associations pay a flat rate per registered player annually.
Annual Rate:
WST $1 per player
Due: February 14th annually
Late or Overdue Returns
ACC does not automatically charge a late-payment penalty or surcharge on overdue returns. Instead, overdue returns are followed up directly by ACC — usually by phone — and any enforcement is handled deliberately by a compliance officer.
We encourage all employers to submit returns and payments on time so employees keep continuous coverage.
Industry Classification
All business categories pay the standard 1% levy rate. Select your category when registering.
Tourism & Hospitality
Hotels, resorts, restaurants and visitor services
Manufacturing
Food processing and general manufacturing
Government Services
Ministries, departments and state-owned enterprises
Retail & Trade
Wholesale, retail and trading businesses
Agriculture & Fishing
Farming, fishing and other primary industries
Construction
Building and construction services
Other
All other industries — every employer pays the same rate
Quick Levy Calculator
Monthly Calculation
Formula:
Monthly Levy = Gross Wages × 1%
Example (10 employees):
Total Monthly Wages: WST $25,000
Levy Rate: 1%
Monthly Levy: WST $250.00
Annual Estimate
Formula:
Annual Levy = Monthly Levy × 12
Example (continued):
Monthly Levy: WST $250.00
Months: 12
Annual Levy: WST $3,000.00