In this paper, the mechanical response of a commercial off-the-shelf, uni-axial polysilicon MEMS accelerometer subject to drops is numerically investigated. To speed up the calculations, a simplified physically-based (beams and plate), two degrees of freedom model of the movable parts of the sensor is adopted. The capability and the accuracy of the model are assessed against three-dimensional finite element simulations, and against outcomes of experiments on instrumented samples. It is shown that the reduced order model provides accurate outcomes as for the system dynamics. To also get rather accurate results in terms of stress fields within regions that are prone to fail upon high-g shocks, a correction factor is proposed by accounting for the local stress amplification induced by re-entrant corners.