In most decisions on prevention, companies (or company management) are the key actors. It is
for this reason that much information on cost, benefits and economic incentives is aimed at
companies. It should be borne in mind that occupational accidents inflict many costs on various
parties (see Figure 2.2).
Companies often do not bear the full costs of occupational accidents, diseases, occupational
injuries, or work-related illnesses. For instance, healthcare costs (inflicted by work accidents)
may not be covered by the company or disability pensions may be borne by collective funds.
The costs of occupational safety and health for companies, but also for individual workers, are
very much influenced by the national system of social security. Also, the national healthcare
system may have cost effects. In many countries, regulations exist that somehow bring back the
costs to the company or person who inflicted the costs (so-called cost internalisation). This may
work as an economic incentive to prevent future injuries or diseases. The most relevant issues
in social security and the healthcare system are the following.
• Is there a national compensation system for disability due to occupational illnesses and
injuries; if so, which illnesses are accepted as occupational?
• Can employees claim damages and financial consequences; are employers liable to damage
claims of their (former) employees?
• Do funds or subsidies for improvement of working conditions exist?
• Are social security or insurance premiums dependent on safety and health risks or past
performance of the company?
The extent to which costs of work accidents are borne by those who caused the accident or
those who are in a position to prevent hazardous situations differs between the EU Member
States. As indicated in Table 2.3, systems of social security, insurances and legislation can have
an influence on how costs and benefits are divided between companies, workers, insurance and
collective funds.