Economic aspects of the labour protection system

In Poland, a significant role in the labour protection system is played by the economic stimulator in the form of diversified contribution to social insurance against accidents at work and occupational diseases. The principles of diversification of the percentage rate of the contribution to accident insurance against accidents at work and occupational diseases, depending on the occupational risks and their consequences, are effective since 2003 and apply to enterprises which submit applications for accident insurance with respect to at least 10 employers.  

The basis for determining the percentage rate of the contribution of enterprises are the risk categories of groups of activity, and respective percentage rates of contributions, as well as  applicable data about the occupational risks and their consequences submitted every year by the enterprises to the Social Insurance Institution (ZUS).

The risk category at the level of a group of activities is determined based on data from the last 3 calendar years (for a period which does not exceed 3 contribution years) depending on the incidence rates (per 1,000 workers) of:

   • accidents in total,

   • fatal and serious accidents,

   • diagnosed occupational diseases,

   • number of employees working in hazardous conditions.

The amount of the percentage rate of the contribution at the level of an enterprise is determined every year by ZUS on the basis of the difference between the risk category for the enterprise and that of the group of activities. The risk category is determined by ZUS depending on the incidence rates (per 1,000 insured) of:

   • accidents in total,

   • fatal and serious accidents,

   • number of employees working in hazardous conditions.

The percentage rate of the contribution for an enterprise may be set at the same amount as for the group of activities, but it may also be decreased or increased (+/- 50 %), depending on the risk category determined for the enterprise.