Increased social insurance contributions for workplace accidents

The Supreme Court recently clarified that Article 36(1) of the Social Insurance for Accidents at Work and Occupational Diseases Act of 30 October 2002 provides a criminal and administrative sanction. This penalty targets employers who endanger their staff by committing serious breaches of health and safety regulations. The penalty provision is contingent upon the discovery of ‘a flagrant violation of regulations’ and requires the sequence of ‘two consecutive inspections’. Therefore, it is clear that the contribution payer will be subject to a penalty if, after the first inspection, another serious breach of health and safety regulations for which they are responsible is found during the next inspection. This means that if the second inspection was carried out immediately after the first one but concerned the period prior to the date of the first inspection, then, as a rule, Article 36(1) of the Act cannot be applied. – Sandra Szybak-Bizacka and Agata Ankersztajn comment to Legalis.

Full article in Polish avialible: here.