PL: Table of accident insurance rates
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 codeRisk groupAccident contribution rate [%]Note
A-0192.53Crop and animal production, hunting and related service activities
A-0292.53Forestry and logging
B-05113.06Extraction of hard coal and lignite)
B-0692.53Oil and gas mining
B-07102.8Mining of metal ores
B-0861.73Other mining and quarrying
B-09123.33Service activities supporting mining and quarrying
C-1051.47Manufacture of food products
C-1151.47Beverage production
C-1251.47Production of tobacco products
C-1361.73Manufacture of textiles
C-1420.67Clothing production
C-1530.93Production of leather and leather products
C-1682.26Manufacture of wood and cork products, except furniture; production of straw products and weaving materials
C-1751.47Production of paper and paper products
C-1830.93Printing and reproduction of recorded information carriers
C-1951.47Production and processing of coke and refined petroleum products
C-2051.47Production of chemicals and chemical products
C-2130.93Production of basic pharmaceutical substances and of medicines and other pharmaceutical products
C-2251.47Production of rubber and plastic products
C-2361.73Production of products from other non-metallic mineral raw materials
C-2482.26Metal production
C-2561.73Production of fabricated metal products, except machinery and equipment
C-2630.93Manufacture of computers, electronic and optical products
C-2751.47Production of electrical equipment
C-2851.47Manufacture of machinery and equipment nec
C-2951.47Manufacture of motor vehicles, trailers and semi-trailers, except motorcycles
C-3061.73Manufacture of other transport equipment
C-3161.73Furniture production
C-3241.2Other production of products
C-3351.47Repair, maintenance and installation of machinery and equipment
D-3541.2Production and supply of electricity, gas, steam, hot water and air for air conditioning systems
E-3651.47Collection, purification and supply of water
E-3751.47Sewage disposal and treatment
E-3872Activities related to the collection, processing and disposal of waste; recovery of raw materials
E-3951.47Remediation activities and other service activities related to waste management
F-4141.2Construction work for buildings
F-4251.47Works related to the construction of civil engineering works
F-4341.2Specialized construction works
G-4530.93Wholesale and retail trade in motor vehicles; repair of motor vehicles
G-4630.93Wholesale trade, except of motor vehicles
G-4730.93Retail trade, except of motor vehicles
H-4941.2Land transport and pipeline transport
H-5051.47Water transport
H-5130.93Air Transport
H-5241.2Warehousing and support activities for transport
H-5351.47Postal and courier activities
I20.67Activities related to accommodation and catering services
J20.67Information and communication
K20.67Financial and insurance activities
L20.67Activity related to real estate market services
M20.67Professional, scientific and technical activities
N-7730.93Rent and lease
N-7841.2Employment activities
N-7920.67Activities of tourism organizers, intermediaries and travel agents and other service activities in the field of booking and related activities
N-8030.93Investigation and security activities
N-8141.2Service activities related to maintaining order in buildings and development of green areas
N-8220.67Activities related to administrative office support and other business support activities
Q41.2Health care and social assistance
R30.93Culture, entertainment and recreation activities
T20.67Households 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 2022-06-30). 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 2022-06-30.
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).

See also#

If you want to learn more about taxes and other levies paid in Poland, check out our other calculators:

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