ZUS IWA - only until the end of January!
On January 31, ZUS IWA declarations should be submitted. However, this is not the responsibility of all entrepreneurs. There are several basic conditions that determine whether a given payer must submit information. Failure to submit the declaration on time or providing false data may result in sanctions, which is why it is so important to comply with this obligation on time.
What is ZUS IWA?
ZUS IWA is information about data that should be submitted to ZUS in order to determine the amount of the accident insurance premium. It is a relatively short form consisting of 6 blocks, containing organizational and identification data and, above all, data on accidents that took place in the year for which the IWA is submitted. The latter have an impact on determining the amount of the accident fee that will apply for the next contribution year, i.e. from April 1 to March 31. To payers who submit the declaration at least 3 times in a row, ZUS will itself determine and provide the percentage of the accident contribution by 20 April.
Who draws up ZUS IWA?
Information on data used to determine the ZUS IWA accident insurance contribution, hereinafter referred to as ZUS IWA information, for a given calendar year is required to be provided by payers who meet the following 3 conditions in total:
- were reported continuously with ZUS as payers of contributions for accident insurance from January 1 to December 31 of the year for which the information is submitted and at least one day in January of the following year,
- in the year for which the information is submitted, they reported at least 10 insured persons for accident insurance,
- were entered into the REGON register on December 31 of the year for which the ZUS IWA information is submitted.
You do not have to submit the information to ZUS IWA, if at least in one month of the previous year not one person for whom you pay contributions was not covered by this insurance. Continuous reporting to ZUS is understood as a situation where in each month of the previous year the entrepreneur pays an accident insurance contribution for at least one insured person.
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Filling in ZUS IWA step by step:
The first part should include:
01 - declaration identifier - enter 01 for the first-time declaration or from the range 2-39 for subsequent declarations and the year for which the declaration is submitted.
02 - Territorial code - according to the seat of the contribution payer, the code catalog is available on the ZUS website: Branches, inspectorates, local offices or in an appendix to the instructions on the ZUS website.
Identification data should be provided in the second block. At this point, the contribution payer is asked to enter his NIP, REGON and PESEL number (if one has been issued) or a series and number of an identity card (or another document confirming identity, e.g. a passport).
In the next section, you should specify the number of people registered for accident insurance. This number is determined as the quotient of the sum of the insured persons subject to accident insurance during the individual months of the previous calendar year and the number of months during which the payer of contributions was reported to the institution for at least 1 day in the previous calendar year. We round the result up if the tip is 0.5, and then down if the tip is less than 0.5.
It should be noted that in your calculations each person is counted only once, e.g. in a situation where a given person had a mandate contract and an employment contract in one month.
The contribution payer reported the following number of people to the accident insurance consecutively in months:
January - 15
February - 11
March - 14
April - 16
May - 14
June - 10
July - 14
August - 12
September - 12
October - 13
November - 17
December - 19
We add up the number of people, a total of 167 people in a given year.We divide the resulting sum of 167 into 12 months (continuous insurance requirement - always 12 months). The result, in this case 13.91 people, is always entered by rounding to the nearest units, so enter the number 14 in the table.
In this block, the contribution payer provides a five-character code for the type of predominant activity according to the Polish Classification of Activities (point 01) included in the contract register on 31 December of the year for which the information is submitted. The entrepreneur is then asked to enter the number of accidents. In item 02, the total number of accidents that took place in the year for which the information is submitted should be specified. In the next point (point 03), the number of serious and fatal accidents also occurring in the year for which the IWA is submitted is given. Point 04, on the other hand, concerns the number of persons employed in hazardous conditions as of 31 December of the year to which the submitted information relates.
The accident at work in which the employee was injured took place on December 29, 2020. The accident report was drawn up and the accident was registered in the accident register on January 3, 2021. The injured party should be included in the information submitted by ZUS IWA for 2020.
Block V and VI
In the last blocks, please provide the correspondence address of the contribution payer and sign it (depending on the form of submitting information).
Where, when, in what form should the document be submitted?
The ZUS IWA information is provided by the contribution payer in the same form as other insurance documents. So, if the entrepreneur usually submits documents electronically, then ZUS IWA should also be sent in this form. If, on the other hand, it submits documents in paper form, the IWA should also be submitted in paper form.
If the contribution payer is obliged to provide ZUS IWA in a paper form, information should be provided to the local ZUS organizational unit competent for the seat of the contribution payer. If the information is provided to ZUS IWA by post, the envelope should bear the word "ZUS IWA".
ZUS will be happy to help!
In case of problems with filling in the information, the Social Insurance Institution has developed a guide "Rules for submitting and filling in information about data to determine the accident insurance contribution ZUS IWA" available for download in PDF format. All guides available on the ZUS website are free and do not require registration or setting up an account.
ZUS IWA sent from the wFirma.pl system
ZUS IWA declarations can be easily prepared in the wFirma.pl system through START »ZUS» ZUS APPLICATION DECLARATIONS »ADD A DECLARATION» ZUS IWA
The prepared declaration can be sent directly to the Social Insurance Institution in an electronic version. This option is available in the tab START »ZUS» APPLICATION DECLARATIONS After selecting the appropriate declaration, the SEND / EXPORT field will be highlighted, where you should select Send to ZUS.