This insurance covers, inter alia, situation in which the worker has suffered as a result of an accident at work or suffers from an occupational disease. Being registered to the accident insurance he/she may receive benefits from the Social Insurance Institution (ZUS).
Persons covered by old-age and disability insurance are obligatorily covered by accident insurance. The contribution is paid in full by the employer.
Accident insurance does not cover inter alia:
- workers performing cottage industry
- persons on parental leaves, recipients of maternity allowance or the allowance in the amount of maternity allowance
- the recipients of a social benefit paid during leave and the recipients of social benefit paid for the retraining period and the search for new employment, and also the recipients of salary during the period of receiving mining benefit or during a period of a grant for vocational retraining,
- persons exercising personal care of the child,
- persons subject to voluntary old age pension and disability insurance on the basis of Article 7 of the Act on the social insurance system (they do not have any other entitlement to insurance).
The interest rate of the accident contribution
The interest rate of accident contribution varies and is determined for a contributory year (which is the period from 1 April of a given year to 31 March of the following year). It depends on the nature of activity and the number of insured workers.
- In the case of firms employing not more than 9 employees, the contribution shall be 50 % of the highest interest rate fixed for a given year of contribution, i.e. 1.8 %.
- Contribution to the accident insurance for the company registering at least 10 persons is determined by the Social Insurance Institution (ZUS). ZUS shall determine the amount of contribution for such an entrepreneur provided that for the last three calendar years he has forwarded ZUS IWA information to ZUS. See the ZUS guide about the submission of ZUS IWA. The amount of accident contribution for an entrepreneur concerned is determined in this case by multiplying the accident insurance fixed for a type of activity to which the contributions payer belongs to and weightings . The weightings are determined on the basis of the Regulation of the Minister of Labour and Social Policy of 29 November 2002 and on the basis of the difference between the risk category for the group of activity to which the payer belongs to and the risk category determined by ZUS for a given payer on the basis of data in the Information ZUS IWA.
- Other contributions payers, i.e. those who did not submit the ZUS IWA forms for the last 3 calendar years and register to the accident insurance at least 10 persons, are required to determine on their own the amount of accident contribution. This rate should be established on the basis of Annex 2 to the Regulation of the Minister of Labour and Social Policy of 29 November 2002 setting out "The groups of activities, risk categories and interest rates of accident insurance contribution for groups of activity". In order to do this, it is necessary first of all to check to what predominant activity according to PKD the company was classified. On the basis of the first two digits it should be established to which section/unit a company is allocated and owing to that information the amount of accident insurance contribution can be read from the Annex to this Regulation.