Table shows the rate of obligatory accident insurance contribution assigned to different type of work activity in Poland (grouped by so-called PKD codes and risk groups). Both actual and historical rates are presented.

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Accident contribution rates in Poland: from 2021-04-01 (currently in force)#

PKD code	Risk group	Accident contribution rate [%]	Note
A-01	9	2.53	Crop and animal production, hunting and related service activities
A-02	9	2.53	Forestry and logging
A-03	5	1.47	Fisheries
B-05	11	3.06	Extraction of hard coal and lignite)
B-06	9	2.53	Oil and gas mining
B-07	10	2.8	Mining of metal ores
B-08	6	1.73	Other mining and quarrying
B-09	12	3.33	Service activities supporting mining and quarrying
C-10	5	1.47	Manufacture of food products
C-11	5	1.47	Beverage production
C-12	5	1.47	Production of tobacco products
C-13	6	1.73	Manufacture of textiles
C-14	2	0.67	Clothing production
C-15	3	0.93	Production of leather and leather products
C-16	8	2.26	Manufacture of wood and cork products, except furniture; production of straw products and weaving materials
C-17	5	1.47	Production of paper and paper products
C-18	3	0.93	Printing and reproduction of recorded information carriers
C-19	5	1.47	Production and processing of coke and refined petroleum products
C-20	5	1.47	Production of chemicals and chemical products
C-21	3	0.93	Production of basic pharmaceutical substances and of medicines and other pharmaceutical products
C-22	5	1.47	Production of rubber and plastic products
C-23	6	1.73	Production of products from other non-metallic mineral raw materials
C-24	8	2.26	Metal production
C-25	6	1.73	Production of fabricated metal products, except machinery and equipment
C-26	3	0.93	Manufacture of computers, electronic and optical products
C-27	5	1.47	Production of electrical equipment
C-28	5	1.47	Manufacture of machinery and equipment nec
C-29	5	1.47	Manufacture of motor vehicles, trailers and semi-trailers, except motorcycles
C-30	6	1.73	Manufacture of other transport equipment
C-31	6	1.73	Furniture production
C-32	4	1.2	Other production of products
C-33	5	1.47	Repair, maintenance and installation of machinery and equipment
D-35	4	1.2	Production and supply of electricity, gas, steam, hot water and air for air conditioning systems
E-36	5	1.47	Collection, purification and supply of water
E-37	5	1.47	Sewage disposal and treatment
E-38	7	2	Activities related to the collection, processing and disposal of waste; recovery of raw materials
E-39	5	1.47	Remediation activities and other service activities related to waste management
F-41	4	1.2	Construction work for buildings
F-42	5	1.47	Works related to the construction of civil engineering works
F-43	4	1.2	Specialized construction works
G-45	3	0.93	Wholesale and retail trade in motor vehicles; repair of motor vehicles
G-46	3	0.93	Wholesale trade, except of motor vehicles
G-47	3	0.93	Retail trade, except of motor vehicles
H-49	4	1.2	Land transport and pipeline transport
H-50	5	1.47	Water transport
H-51	3	0.93	Air Transport
H-52	4	1.2	Warehousing and support activities for transport
H-53	5	1.47	Postal and courier activities
I	2	0.67	Activities related to accommodation and catering services
J	2	0.67	Information and communication
K	2	0.67	Financial and insurance activities
L	2	0.67	Activity related to real estate market services
M	2	0.67	Professional, scientific and technical activities
N-77	3	0.93	Rent and lease
N-78	4	1.2	Employment activities
N-79	2	0.67	Activities of tourism organizers, intermediaries and travel agents and other service activities in the field of booking and related activities
N-80	3	0.93	Investigation and security activities
N-81	4	1.2	Service activities related to maintaining order in buildings and development of green areas
N-82	2	0.67	Activities related to administrative office support and other business support activities
O,U	3	0.93	?
P	3	0.93	Education
Q	4	1.2	Health care and social assistance
R	3	0.93	Culture, entertainment and recreation activities
S,T	2	0.67	?
T	2	0.67	Households producing goods and services for their own needs

Some facts#

Accident insurance gives entitlement to benefits provided if the insured person suffers an accident at work or falls ill with an occupational disease.
The accident insurance contribution is part of social insurance contributions (polish: ZUS).
Accident insurance is obligatory and fully covered by the employer.
The amount of contributions for accident insurance depends on the type of work performed (different professions involve different risk levels) and number of employees. General rules for determining the amount of the accident contribution are as follows:
- entrepreneurs employing less than 10 employees or when their activity does not require entry into the REGON database - the accident contribution is 50% of the maximum rate in a given year, currently 1.67% (as of 2021-11-18). This case applies in particular to self-employed, who do not employ any employees.
- entrepreneurs employing at least 10 employees - the amount of accident contribution depends on type of activity (→ see PKD code). However, determining the PKD code and related rate of the accident contribution is the responsibility of the entrepreneur.

Data up-to-date#

We periodically review Polish accident contribution rates and related risk groups so that our data is always up-to-date.
Recent compliance with the regulations was confirmed on 2021-11-18.
If you want to be 100% sure after this date - check if the rates have not changed.

Legal base#

The Act of 30 October 2002 on social insurance in respect of accidents at work and occupational diseases (Journal of Laws of 2019, item 1205),
Regulation of the Minister of Labor and Social Policy of 29 November 2002 on differentiating the rate on social security contributions for accidents at work and occupational diseases depending on occupational hazards and their effects (Journal of Laws of 2019, item 757).