For those of you who have earnt over the threshold of $111,669 from one source of income for the 2012 tax year, you may be due a refund.  Any earnings over this amount are not liable for the ACC levy which  is part  of your PAYE deduction taken each payday. The levy for the 2012 year was 2.4 % ( thankfully it has gone down this year) The PAYE system  does not allow for the ACC levy to stop once you hit this threshold.  You are able to go onto the IRD website and work out whether you are due a refund – its free and is not tracked by the IRD. Good luck !