Accidents that occur while travelling to or from work are not considered occupational accidents within the meaning of the Act on Working Environment, Health and Safety in Workplaces and therefore do not need to be reported to the AOSH.

However, accidents that occur while travelling to or from work are considered occupational accidents under the Social Security Accident Insurance Act and collective agreements.

Employers are required to report such accidents to Iceland Health (Sjúkratryggingar Íslands) in accordance with the Social Security Accident Insurance Act if the accident is likely to give rise to entitlement to compensation under the Act.