25.02.2021 ZUS

[Poland] Work accident insurance contribution 2021

On 1 April 2021, the new settlement period for work accident insurance contribution begins. How much will the contribution rates amount to and for which industries will they change?

The new work accident insurance contribution settlement period begins on 1 April 2021 and will run until 31 March 2022. During this time, some employers will face an increase in contributions, while some will benefit from lower rates. The contribution rates for 41 groups of business activities will remain unchanged.

In the new contribution period, the lowest interest rate will be 0.67%, the highest 3.33%.

No change for companies with up to 9 employees

The rules for calculating the work accident insurance contribution for employers reporting up to 9 insured persons per month and at the same time not registered in the REGON will not change from April. For these entrepreneurs, the percentage rate of the work accident insurance contribution in the period starting on 1 April 2021 will be – as it has been so far – 1.67%.

Which firms will pay higher work accident insurance contributions?

According to the draft regulation of the Minister of Family and Social Policy, entrepreneurs from 8 Polish Classification of Activity (PKD) groups will pay higher contributions for work accident insurance in the new settlement period.

The increase will cover payers reporting at least 10 insured persons per month, who were not obliged to submit ZUS IWA information for the last three consecutive calendar years and who conduct business activity in the area of:

  • fishing, mining of coal and lignite, manufacturing of textiles, manufacturing of furniture, air transport, postal and courier activities, support activities for mining and quarrying, manufacturing of beverages and manufacturing of tobacco products.

Lower work accident insurance contributions – which industries?

The change of regulations for 16 groups of Polish Classification of Activity (PKD) will mean lower interest rates for work accident insurance contributions. The reduction will apply, as above, to payers who report more than 9 insured persons and, more importantly, conduct business activities in the area of:

  • forestry and logging, oil and gas extraction, metal ore mining, other mining and quarrying, manufacturing of wearing apparel, manufacturing of paper and paper products, manufacturing of basic pharmaceutical products and pharmaceutical preparations, manufacturing of metals, remediation activities and other waste management service activities, construction of buildings, civil engineering works, specialised construction activities, water transport as well as rental and leasing.

Calculation of work accident insurance contribution

Companies which have submitted the ZUS IWA form to ZUS for the last 3 calendar years will have their work accident insurance contribution calculated by the Social Insurance Institution. Such information will reach entrepreneurs by 20 April 2021. It will also be available on the PUE ZUS platform.

Payers of contributions who were not obliged to submit ZUS IWA information for the last three consecutive calendar years determine the percentage rate of the work accident insurance contribution on their own, according to the table attached to the regulation of the Minister of Family and Social Policy.

Learn more: Health insurance contribution in 2021

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