OCCUPATIONAL SAFETY MANAGEMENT – ECONOMIC ASPECTS

Abstract

The safety and health protection of employees in the workplace is one of the most important aspects of the European Union and should be perceived in the same way in Poland. Achieving an appropriate level of occupational health and safety as well as a safety culture in an enterprise requires specific outlays, including financial ones, from the employer. Entrepreneurs are only slightly aware of the magnitude of losses caused by inadequate working conditions. Few workplaces carry out analyses of the relationship between the level of occupational health and safety and the costs incurred, and not all costs related to accidents at work are analyzed – especially indirect costs.The article presents what activities and related costs improve the company’s occupational health and safety level, what events generate only losses, and how the level of occupational health and safety affects the amount of social security contributions for accidents at work and occupational diseases.