Investment and commercial law Accident insurance contribution and “hazardous conditions” - a business-friendly ruling of the Supreme Court in Poland
Core issue – when is an employee working under “hazardous conditions”?
The case concerned a company that corrected its ZUS IWA reports, declaring no employees were working under hazardous conditions. This correction followed the implementation of effective personal protective equipment (e.g. hearing protection), which reduced exposure below permissible limits.
ZUS challenged the correction, adopting a “workplace-based” approach: if harmful factors (such as noise) may occur at a given workplace, the employee should still be considered exposed—regardless of actual protection.
Courts’ position – actual risk matters, not theoretical exposure
Both lower courts and ultimately the Supreme Court rejected ZUS’s argument.
Key conclusions:
- what matters is the employee’s actual exposure, not theoretical workplace conditions,
- effective personal protective equipment eliminating exceedances means the employee is no longer working under hazardous conditions,
- risk cannot be assigned automatically based solely on the nature of the workplace.
The Court emphasized that ZUS’s interpretation would detach the contribution level from actual occupational risk, contrary to the structure of the accident insurance system.
Key outcome: lower contributions through preventive measures
The Court clearly stated that eliminating risks (e.g., through personal protective equipment) reduces the level of risk and should result in a lower accident insurance contribution. Any opposite approach would be inconsistent with the system and economically unjustified.
The judgment is highly relevant in practice, as it limits the possibility of inflated contributions imposed by ZUS, strengthens the position of contributors, and confirms that investments in occupational health and safety translate into tangible financial benefits.
For businesses, this means that the way employees are reported in ZUS IWA should be carefully reviewed. Where effective protective measures have been implemented, it may be appropriate to correct previously reported data if it does not reflect the actual level of risk.
Our support
The VON ZANTHIER & DACHOWSKI team offers support in verifying the correctness of accident insurance contribution calculations, identifying potential errors, and exploring opportunities for cost reduction. We analyze ZUS IWA data and assess whether optimization is possible. Please feel free to contact us to discuss your situation.
