The beginning of the year involves obligations to the Social Insurance Institution, including the submission of information on data to determine the accident insurance contribution. Who is involved and how is the contribution established?
The method of determining the contribution is laid down in the social security law for accidents at work and occupational diseases[1] (hereinafter referred to as the Act). According to Article 27(1) The Act, the interest rate of the accident insurance contribution is fixed per contribution year and according to section 2: The interest rate of the accident insurance contribution shall not be subject to separate provisions on the succession of rights and obligations in the event of conversion, merger or division of contributors.
First of all, it is important that the accident insurance premium is determined according to two the methods which depend on the number of insured persons.
According to Article 28(1) Laws, interest rate on accident insurance contributions for the contributor to accident insurance not more than 9 the insured shall be 50% the highest interest rate fixed for the year in question for the activity groups, in accordance with the rules laid down under Article 30 Acts[2].
However, according to Article 28(2) Act, interest rate on accident insurance premiums for the contributor to accident insurance at least 10 the insured persons shall determine the Social Insurance Institution as the product of the interest rate of the accident insurance contribution specified for the group of activities to which the contribution payer belongs and the correction coefficient fixed for the contributor, subject to the Article 33[3].
How is the correction coefficient referred to above fixed? By Article 31(2) The laws, the adjustment rate shall be fixed per contribution year according to the risk category established for the contributor. In contrast, the risk category for the contributor shall be determined on the basis of the risk defined by the frequency ratios:
- injured in accidents at work in general;
- victims of fatal and severe work accidents;
- employed in emergency situations.[4]
It follows from this that ZUS IWA must submit information. According to Article 31(6) The act, the data referred to above, must be transmitted by the payer by the date 31 January the year concerned for the previous calendar year in particular, including:
- 1) the identity of the contributor as defined in the social security rules;
- 2) the type of activity according to PKD;
- 3) the number of insured persons declared for accident insurance;
- 4) the address of the contributor.[5]
What conditions must be met by the payer to submit information to ZUS IWA? As you could read above, last year (in this case 2022) He had to report at least 10 insured. In addition, according to Article 31(7) Laws:
Specific information Under section 6 transmit the contribution payer in question under Article 28(2), reported in the Plant continuously from the date 1 January up to day 31 December the previous year and at least 1 the day in January of that year.
But it's not over. You should look again to Article 33 Act, specifically to section 2.
According to that provision, if, before the expiry of the period for payment of contributions laid down in the social security rules, the payer of contributions is not included in the REGON register, together with the type of activity according to the PKD, the interest rate of the accident insurance contribution is fixed in advance at the amount specified under Article 28(1) Act (i.e.
as for the payer who reported the highest 9 insured).
According to the further part of that provision, after the entry in the REGON register of the activities according to the PKD, the contribution payer has been required to adjust the interest rate of the contribution to the interest rate specified for the activity to which it is classified since the beginning of the contribution year.
In summary, to 31 January 2023 must submit information to ZUS IWA, the payers who:
- In 2022 report to accident insurance at least 10 insured,
- were continuously reported in the Social Insurance Institution as contributors to accident insurance contributions from 1 January 2022 to 31 December 2022 and at least by one January Day 2023,
- on 31 December 2022 were entered in the REGON register.
- [1] Act dated 30 October 2002 on social insurance for accidents at work and occupational diseases (i.e. Journal of Laws of 2022, item 2189).
- [2] Article 30. Social Insurance Act for accidents at work and occupational diseases.
The percentage of the accident insurance contribution for the group of activities shall be determined according to the risk category established for that group.
The risk category for a group of activities shall be determined according to the risk defined by the frequency ratios:
- 1) injured in accidents at work in general;
- 2) victims of fatal and severe work accidents;
- 3) established occupational diseases;
- 4) employed in emergency situations.
Impact of each frequency indicator Under section 2, to determine the risk categories for the group of activities shall be equal.
The risk category for the group of activities shall be determined on the basis of the data of the Central Statistical Office for three last calendar years, available on 31 January the year concerned.
The risk category for groups of activities shall be set for a period not exceeding 3 contribution years.
[3] under Article 33 The Act refers to setting the interest rate on accident insurance contributions in special situations.
[4] Vide: Article 31(3) The bill.
[5] Article 31(6)(1-4) The bill.
Author: Michał Zdanowski,
Project manager.
Graduate of the Faculty of Law and Administration of the University of Warsaw, Graduate of the Postgraduate Tax and Tax Law Studies of the University of Warsaw, Graduate of the Postgraduate Accounting and Finance Studies of the Warsaw School of Economics. Since September 2013 is associated with the law firm Russell Bedford Poland. Specializes in transfer pricing. Together with an experienced team, he supports leading companies in fulfilling tax obligations in terms of transfer prices.