[Poland] Accident contribution in 2024 – lower for 32 groups of activities

The Ministry of Family, Labour and Social Policy has developed a draft regulation concerning the interest rate of the contribution for so-called accident insurance. The draft assumes a change in risk categories for 32 groups of activities.

Reduction in the contribution rate for 32 activity groups

The proposed regulation sets out new risk categories and changes to accident contribution rates. These are to apply with effect from the contributions due for April 2024.

The new regulations change the risk category for the following 32 groups:

1. Farming, animal husbandry, hunting and related service activities;
2. Forestry and logging
3. Fishing;
4. Mining of crude petroleum and natural gas;
5. Mining of metal ores;
6. Manufacture of food products;
7. Manufacture of beverages;
8. Manufacture of tobacco products;
9. Manufacture of textiles;
10. Manufacture of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials;
11. Manufacture of chemicals and chemical products;
12. Manufacture of other non-metallic mineral products;
13. Manufacture of basic metals;
14. Manufacture of fabricated metal products, except machinery and equipment;
15. Manufacture of electrical equipment;
16. Manufacture of motor vehicles, trailers and semi-trailers, except motorbikes;
17. Manufacture of other transport equipment;
18. Manufacture of furniture;
19. Repair, maintenance and installation of machinery and equipment;
20. Collection, treatment and supply of water;
21. Waste collection, treatment and disposal activities; recovery of raw materials;
22. Remediation activities and other waste management service activities;
23. Construction work for buildings;
24. Specialised construction activities
25. Wholesale and retail trade services of motor vehicles; repair services of motor vehicles;
26. Land transport and transport via pipelines;
27. Water transport
28. Air transport;
29. Postal and courier activities;
30. Employment activities;
31. Public administration and defence; compulsory social security; extra-territorial organisations and bodies;
32. Arts, entertainment and recreation activities.

The effect of the change in interest rates for the above groups will be a lower accident insurance contribution.

Accident insurance – other changes from April

Once established by regulation, the risk categories for each group of activities are valid for no more than three contribution years. Now, under the proposed amendment to the regulation, important changes, including the revised risk categories for 32 groups of activities described above, will come into force in the new contribution year starting 1 April 2024. What will change?

According to the draft regulation being discussed, the current rate of interest on accident insurance contributions will be maintained for contribution payers not subject to registration in the REGON register and micro, small and medium-sized entrepreneurs reporting less than 10 insured persons. For these payers, the contribution interest rate is 50% of the highest interest rate applicable for the relevant contribution year for groups of activities. As of 1 April, it will not change and will amount to 1.67%.

Moreover, the current accident contribution interest rate will be retained for 31 activity groups:

1. Other mining and quarrying;
2. Service activities incidental to mining and quarrying;
3. Manufacture of wearing apparel;
4. Manufacture of leather and related products;
5. Manufacture of paper and paper products; 6;
6. Printing and reproduction of recorded media;
7. Manufacture and processing of coke and refined petroleum products;
8. Manufacture of basic pharmaceutical products and pharmaceutical preparations;
9. Manufacture of rubber and plastic products;
10. Manufacture of computers, electronic and optical products;
11. Manufacture of machinery and equipment n.e.c.;
12. Other manufacturing of goods;
13. Electricity, gas, steam, hot water and air conditioning supply;
14. Sewerage collection and treatment;
15. Civil engineering works;
16. Wholesale trade, except of motor vehicles;
17. Retail trade, except of motor vehicles;
18. Warehousing and support activities for transportation;
19. Accommodation and food service activities;
20. Information and communication;
21. Financial and insurance activities;
22. Real estate activities;
23. Professional, scientific and technical activities;
24. Rental and leasing activities;
25. Travel agency, tour operator and other reservation service and related activities;
26. Detective and security activities;
27. Building and landscape maintenance service activities;
28. Office administrative and other business support activities;
29. Education;
30. Health care and social work activities;
31. Other service activities, activities of households as employers; goods- and services-producing households for own use.

Only for one group (coal and lignite mining) does the amended regulation assume an increase in the risk category, resulting in an increase in the accident contribution rate from 1 April 2024.

Moreover, as from 1 April 2024, the lowest and highest contribution interest rates will not change:

• lowest interest rate – 0.67%,
• highest interest rate – 3.33%.

Accident insurance contribution – general rules for differentiation of the interest rate

The Act of 30 October 2002 on social insurance for accidents at work and occupational diseases (Journal of Laws 2022, item 2189), defines two groups of contribution payers:

• payers reporting no more than 9 insured persons for accident insurance,
• payers reporting at least 10 insured persons for accident insurance.

The accident insurance contribution rate for the above two groups is set in the following way:

1. payers reporting no more than 9 insured persons for accident insurance:

• the contribution rate is 50% of the highest rate set for the relevant contribution year for the activity group. The same contribution rate applies to contribution payers not subject to registration in the REGON register.

• contribution payers reporting at least 10 insured persons for accident insurance:

• the contribution rate is determined by the Social Insurance Institution as the product of the percentage rate of the accident insurance contribution determined for the group of activities to which the payer belongs, and the correction index determined for that payer. These payers, i.e. payers who are subject to registration in the REGON register and reported at least 10 insured persons for accident insurance in a calendar year, send to ZUS Information on data for determining accident insurance contribution (ZUS IWA) for the last three calendar years.

The risk categories with their corresponding accident insurance contribution interest rates for each group of activities are currently determined by the Minister of Family, Labour and Social Policy by regulation. To determine these risk categories for a given group of activities, the following frequency rates are taken into account:

1. total number of persons injured in accidents at work;
2. injured in fatal and serious work accidents;
3. diagnosed occupational diseases;
4. those employed in hazardous conditions if the maximum permissible concentrations and intensities of factors harmful to health in the working environment are exceeded.

For the risk categories on which the individual correction index depends, the following frequency rates are taken into account:

1. total number of persons injured in accidents at work;
2. injured in fatal and serious accidents;
3. those employed in hazardous conditions if the maximum permissible concentrations and intensities of factors harmful to health in the working environment are exceeded.

The amount of the contribution interest rate for a contribution payer reporting at least 10 insured persons for accident insurance and submitting ZUS IWA for the last three calendar years therefore depends on both the interest rate for a given group of activities and the individual correction index determined by the Social Insurance Institution. According to Article 31(1)(2) of the Act on Social Insurance for Accidents at Work and Occupational Diseases, the values of the correction index range from 0.5 to 1.5.

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