Small Businesses and Entities Without REGON Number: New Accident Insurance Contribution Rate from April 2025
For so-called small contribution payers, who are registered in the REGON system and report no more than 9 insured persons for accident insurance, the contribution rate is set at 50% of the highest percentage rate determined for business activity groups for the given contribution year.
The same rule applies to payers who are not registered in the REGON system, regardless of the number of insured persons reported for accident insurance.
Currently, the highest percentage rate for accident insurance contributions for business groups is 3.33%.
Therefore, from April 1, 2025, to March 31, 2026, such payers will be subject to a contribution rate of 1.67%, which is 50% of 3.33%.
The rate set for a given contribution year remains unchanged throughout the year and applies to all insured persons for whom the payer settles this contribution.
