Impact bars represent the main structural components of impact idlers which are used to absorb the impact of the transported material at chutes in belt conveyance systems. An impact bar is a composite comprising three basic structural parts. The top part consists of a polyethylene or polyurethane layer; the middle part is flexible rubber absorbing the dynamic impacts of the falling material; and the lower part is formed from the steel carrying profile. Mathematical modelling of the belt conveyance elements is one of the methods of obtaining relevant results regarding their dynamic load when being impacted by the falling material. The tensile test simulation, performed applying the Finite Element Method, was performed using the Abaqus 6.14 software. On the basis of the true laboratory experimental test, the tension diagram was created and subsequently used as the input for the mathematical model. For the purpose of examination of the plastic behaviour in the Abaqus environment, the logarithmic strain was used and the plastic load zone was demarcated. The elastic zone of relative deformation was determined by the modulus of elasticity. The present article contains the graphical interpretation of the separation of reversible and permanent relative deformations, model geometry, defined material characteristics and boundary conditions, as well as analysis results. The outcome is a high degree of concordance of the results of the laboratory experimental test and the results of the FEM analysis in terms of relative elongation at the breaking point and stress at the breaking point of the tested specimen of the impact bar top layer. The max. difference in the plastic deformation doesn’t exceed 10 %.