Warsaw, January 26, 2026 – For employers in Poland, this is the final week to submit the ZUS IWA report, a critical form for determining the accident insurance (ubezpieczenie wypadkowe) contribution rate for the next year.
What is ZUS IWA?
ZUS IWA is an annual report in which employers provide information about the number of employees covered by accident insurance and other relevant data to the Social Insurance Institution (ZUS). The information submitted is used to calculate the contribution rate for the following calendar year.
Who should submit ZUS IWA?
The report must be submitted by employers who meet all of the following conditions:
You were continuously registered with ZUS as a payer of accident insurance contributions from January 1 to December 31 of the reporting year, including at least one day in January of the following year.
During the reporting year, you reported an average of at least 10 insured employees for accident insurance.
On December 31 of the reporting year, your company was listed in the REGON register.
How to calculate the number of insured employees
. Count all employees covered by accident insurance for each month of the year.
. Divide the total by the number of months you paid accident insurance contributions.
. Round fractional results: 0.5 or higher rounds up, less than 0.5 rounds down.
Each employee is counted only once per month, even if reported under multiple contribution titles.
Employees on unpaid leave, maternity leave, or those not subject to accident insurance are not counted.
Important note:
If there was any month in the year where no employee was covered by accident insurance, you are not required to submit the ZUS IWA report.
Deadline reminder:
This is the final week to submit ZUS IWA reports. Timely submission ensures accurate contribution rates and helps avoid potential penalties.
