Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)
Note sur la date : Gemini candidate audit (2026-09-08), confidence: verified against zus.pl directly this session.
Chaque année en janvier, avant le 31. · Only due if the payer reported an average of at least 10 people to accident insurance per month throughout the prior calendar year and covered at least 1 person on at least 1 day in January of the current year.
Ce qui change
Employers that reported an average of at least 10 people to accident insurance per month in the prior calendar year (and were registered for accident insurance for at least one person on at least one day in January of the current year) must submit the ZUS IWA information form by 31 January, used to set their individual accident-insurance contribution rate.
Qui est concerné
Poland-registered employers with average monthly accident-insurance coverage of at least 10 insured persons (including the payer) in the prior year - typically mid-sized and larger employers; not relevant to a 3-person company.
Tailles : petite, moyenne, grande · Secteurs : Tous les secteurs · S'applique si : Nous employons du personnel
Que faire
Check whether average accident-insurance coverage reached 10 persons/month in the prior year; if so, prepare and submit the ZUS IWA form electronically via the Płatnik/PUE system by 31 January.
Prochaines échéances
Sanction
The employer's individual accident-insurance contribution rate is increased by 50% for the following contribution year if ZUS IWA is not submitted on time.
Sources
- ZUS - Kto i jak wypełnia informację ZUS IWA (www.zus.pl)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.