Aim:
The intent of this study is to discern the level and trend of compensation costs resulting from work related accidents in Poland’s agriculture sector.

Material and methods:
The data base of Poland’s Agricultural Social Insurance Fund (KRUS) reflecting information regarding incidents and costs pertaining to lump-sum compensation for work related accidents and occupational diseases. The results are generated through ‘time trend analysis’ i.e. a data analysis method which intent is to expose incident nature represented by sequence observation of said events where time is a primary factor. The result of these applications allows, among several, to comprehend trend changes in compensation costs because of agricultural work accidents. The project reviews current literature with study material analysis. The study includes all lump-sum compensation payments registered with KRUS for a five-year study period i.e. 2020–2024, inclusive. Source material is based upon subject matter review and unpublished secondary data sourced from KRUS. Long term analysis categories may supplement study time voids in these areas.

Results:
Agricultural accident compensation costs in Poland should be treated as a systemic barrier in economic and social development in rural areas. Schultz notes the restricted investment potential in human potential results from uncertainty of work risk in agriculture. Stiglitz and Pigou have confirmed that internalization leads to a lowered work value in agriculture. The average gain of compensation payments has risen by about 80% in the Śląskie voivodship. In the remaining voivodships, compensation gains have been lower, which may testify to the fact that farmers encounter fewer accidents, however, those accidents tend to be more severe.

Conclusions:
In Poland’s agricultural sector, loss estimates caused by occupational accidents are varied. Occupational safety investments – automation, education, access to health safety, etc. – should be seen as human capital investments, not simply as financial cost.