File ZUS IWA for 2020 by February 1

By February 1 you must submit ZUS IWA, or information on data to determine the accident insurance premium, for 2020. This applies to entrepreneurs who last year reported at least 10 people to accident insurance and met additional conditions specified in the regulations.

 

The ZUS IWA information is required to be submitted by payers who simultaneously:
– were reported continuously as payers of premiums for accident insurance from January 1 to December 31, 2020 and at least one day in January 2021,
– in 2020 reported to the accident insurance at least 10 insured persons,
– on December 31, 2020 they were entered in the REGON register.
The ZUS IWA document should contain information about the type of business activity according to PKD (Polish Classification of Activities), number of insured persons, number of persons employed in hazardous conditions, as well as data concerning the number of persons injured in occupational accidents that occurred in the year for which the IWA is submitted, i.e. in 2020.
The content of the ZUS IWA document determines the amount of the accident insurance premiums that the payer will pay from April 2021 to March 2022.

 

Who and how will determine the amount of premiums for accident insurance?
The payers who submitted the ZUS IWA information to the Social Insurance Institution three times in a row, i.e. for the last three calendar years, will be assisted by the Social Insurance Institution in determining the amount of the accident insurance premium. ZUS will send the information about the determined contribution in a relevant notification by April 20. Entrepreneurs can also find the information on ZUS’s PUE website.
Other payers independently, in accordance with their PKD, determine the percentage rate of premium for accident insurance, which varies depending on the degree of risk. For payers reporting no more than 9 insured persons for accident insurance, the percentage rate of premium for accident insurance is 50% of the highest percentage rate set for a given contribution year for groups of activities.
As of April 1, 2021 the interest rate for accident insurance will change again and the new values of the interest rate for groups of activity will be known in March 2021.

 

How to submit IWA to ZUS?
The ZUS IWA information is submitted by the payer of contributions in the same form in which he submits insurance documents (application and settlement documents). Thus, if the entrepreneur submits documents electronically, the ZUS IWA should also be sent in this form. If he submits documents in a paper form, the IWA should also be submitted in a paper form,” the spokeswoman suggests.
If the ZUS IWA is submitted by mail, the envelope should be marked „ZUS IWA”.

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