On September 18, 2021, regulations came into force, equating the issue of accidents during an integration trip or business trip with accidents at work. For companies, this may mean an increase in the cost of the accident premium and, consequently, also an increase in wages and salaries.

Pursuant to the published Act of June 24, 2021 on the amendment to the act in the social insurance system and certain other acts, regulations have been in force since September 18, which equate the issue of accidents during business trips with accidents at work. As indicated in Art. 3 sec. 2 – an accident on a par with an accident at work, within the scope of entitlement to benefits specified in the Act, is an accident which the employee suffered: during a business trip (…), during training in the field of universal self-defence and while performing tasks ordered by trade unions operating at the employer’s .

– So far, an accident that an employee suffered during an integration trip or on a business trip was treated on a par with an accident at work, for the purpose of obtaining benefits under accident insurance. After the introduction of the new regulations as of September 18, employees will not experience any changes related to them, however, companies may face an increase in the cost of the accident premium, which may also translate into an increase in remuneration costs. It is worth recalling here that a contribution payer who registers at least ten employees for accident insurance must submit a ZUS IWA form to the Social Insurance Institution, which will be the basis for determining the amount of the accident contribution. And it is the accident rate that is one of the main factors determining the amount of liabilities in this respect. For example – a small production company employing 80 employees, which allocates PLN 336,000 for salaries (average salary PLN 4,200 gross) with a premium of 1.67, will pay PLN 5,611.2 to the Social Insurance Institution. If ZUS IWA was incorrectly filled in, ZUS may increase the amount of the contribution by 150%, which gives 2.51% of its value and the amount of PLN 8,416.8, i.e. a difference of PLN 2,805.6. Assuming the same conditions, an enterprise employing 320 employees will have to pay the difference in the premium amount of PLN 11,222.4, and with 620 employees, PLN 22,444.8. As mentioned above, ZUS may demand a correction of the premium amount for the past years, including interest, which will ultimately generate several times higher amounts – says Monika Grządziela, Business Development Director at W&W Consulting.

The new regulations also assume that the employer will be able to correct the information indicated in ZUS IWA for 5 years back, starting from January 1, 2022. On the other hand, the Social Insurance Institution will have the right to inspect and correct the same information for the same period.

Source: W&W Consulting

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