Accident Insurance Contribution Calculator (ZUS)

It is a mandatory ZUS contribution financed entirely by the payer. It covers benefits related to work accidents and occupational diseases, such as sickness benefits, rehabilitation benefits and accident pensions. It equals the base times the rate.

For payers registering no more than 9 persons for accident insurance the rate is 1.67%. This flat rate is most often used by small payers and sole proprietorships.

The rate ranges from 0.67% to 3.33% of the base. It depends on the activity group by PKD code and, for larger payers, on accident rates. Higher-risk industries have higher rates, office work lower ones.

For payers registering at least 10 insured persons, ZUS sets the rate based on ZUS IWA forms from three years. For smaller payers (up to 9 persons) a flat 1.67% rate applies.

It is the same base used for pension and disability contributions. For an employee it is employment income, for an entrepreneur the declared base. The accident contribution is not capped by the annual thirtyfold limit.

No. The accident contribution is financed entirely by the payer, i.e. the employer or self-employed entrepreneur. It is not deducted from the employee salary, unlike pension, disability and sickness contributions.

Multiply the contribution base by the rate. With a 5,000 PLN base and 1.67% rate the contribution is 83.50 PLN. The calculator does this automatically and also shows an approximate annual contribution as 12 times the monthly one.

Yes. A person running a business and subject to social insurance also pays the accident contribution on the declared base. Most sole proprietorships use the flat 1.67% rate as they register fewer than 10 insured persons.

Yes. For large payers ZUS sets the rate annually for a contribution year from 1 April to 31 March. The flat 1.67% rate and group rates can also change. It is worth checking current values each year.

No. The result is indicative and serves for quick estimation. It does not replace calculations in the Platnik program or a ZUS decision on the rate. For doubts, contact ZUS or an adviser.