By the end of the year, entrepreneurs can recover overpaid accident for the last 10 years. As many as 3/4 of employers paying ZUS too much. Many do not have a clue, and they should be interested in, because in the case of certain entities involved in really big money.
The company is involved in food processing, call the X, employed nearly 500 workers. Dozens of people employed in positions which were exceeded permissible levels of noise, in addition every year a dozen or so underwent accidents at work. Compensation or pensions were paid to them from the accident fund forming part of the Social Insurance Fund, which consists of all companies in Poland.
Contributions to the fund for each company are set individually. Their amount ranges from 0,4-3,6 percent. gross remuneration for entities employing more than 10 people and 1.8 per cent. for smaller. How much must be paid particularly depends on many factors. The most important are: the number of employees working in hazardous conditions, the number of accidents at work, which occurred in recent years, and operations. A lot can be gained in talks with ZUS, which shall decide on the rate of accident. We can easily say that companies on the amount of accident negotiate with the insurer.
Let’s go back to the company X. In 2012 the plant accident occurred heavy. This caused the ZUS raised the stakes for all employees of 1.73 per cent., Which was the basic rate for companies engaged in similar activities, to 2.6 percent. Effect? Company instead of 267 thousand. zł per year have to pay 481 thousand.
After a while, it turned out that this serious accident should not be recognized at all in the data, which decided that ZUS upped the ante accident. Showed that only a broad analysis of the documentation, which conducted an external company. Thanks to this Department made the decision to re-reduced rates to the level of 1.73 per cent., And the company received a return of more than 200 thousand. zł and it saved the same amount for next year and each subsequent when he would have to pay unnecessarily higher premium.
The last such year
Such companies as X in Poland is much more but according to data from EY, most have no idea that pays high premiums and can easily be cut and given the refund for previous years. Now they have one last chance to verify the amount of the contributions accident, reaching as many as 10 years ago.
2016 years is crucial, because of future changes to the statute of limitations zusowskich receivables. By the end of this year valid period of ten years, which means that this is the last moment to recover overpaid premiums for accident 2006-2011. Since January, the limitation period will be shortened by half to five years.
It should take advantage of this opportunity, because it may be at stake big money. – If you count even a slight change in premiums by 0.1-0.2 percentage points. in the case of a large employer who employs several hundred people and paying too much for 10 years, the savings companies can go into millions of dollars – shows Dr. Charles Rażniewski, director of tax advisory department of EY. And he adds that the irregularities in the calculation of premiums relate to even 70 percent. Polish companies.
70 percent. Companies will get a refund
Verification does not always show an overpayment may also be that the trader was paying too low a premium resultant. However, EY estimates that seven out of ten of those employers who pay premium rates inappropriate, you pay too much. The other three do not pay extra.
But even if it turns out that the company was paying too little, it may be beneficial to her. – Then it is worth to say, because there is a chance to avoid penalties. It can therefore venture to say that every employer should verify the level of contributions accident to protect the persons responsible for the implementation of health and safety regulations – says expert EY. It is worth recalling that the responsibility lies directly on members of the board of the company.
There is another reason why you should check the amount of contributions paid. If it turns out that they are too high, the trader will receive not only the return of the overpayment, but will pay less in subsequent years.
Why do companies pay too much?
What factors may cause the accident was too high and the company should return ZUS? Frequently companies overstate the contribution by bad qualification events in the workplace. And it’s not because someone in the company is making a mistake. The most common employer of the accident to ZUS and takes it into account in their statistics. Department reclassify application, but the employer did not take into account, and thus overstates the contribution itself the result.
– It also happens that the event turns out to be less dangerous than initially thought. We had to deal with a situation in which the worker fell into a coma after an accident. The company is reported ZUS found, but after a short time it turned out that the employee is snapped. Then the Department reclassified the case, because the worker recuperated and was able to work, but the entrepreneur in his statistics do not take into account – explains Grzegorz Piliszek of the Tax Department at EY.
Another reason could be a change in the structure of employees . Just that the company will release half of the sales representatives who are driving around Poland exhibited at greater risk than office workers. By the number of employed in hazardous conditions fell, and the entrepreneur should pay lower accident.
According to the study EY, 62 percent. surveyed companies believe that the occupational injury insurance, which discharge to ZUS is too high. However, only one third of respondents have ever checked whether paying proper accident. As much as 54 percent. did not do that ever again.
The work getting safer
In Poland, every year more than 87 thousand. people getting hurt at work. From year to year but that number is less. ZUS data show that in 2014 it was 88 thousand., And in 2012. – 89 thousand. Accidents are also less threatening. Four years ago, employee because of the accident he was unable to work for an average of 42 days, in 2015 – only by 34.5. These statistics translate into the amount of rates that companies pay. In 2014, up 58 percent. received from ZUS decision to lower premiums, while only 12 percent. have to pay more.
If there is an accident, the employee may receive compensation, disability pension for work, survivor’s pension or rehabilitation allowance. Annually for such benefits from the accident fund the Social Insurance Fund seems to be in Poland, more than 5 billion zł – 0.3 percent. GDP.
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