An assessment of the differentiated contribution system in accident insurance as an economic stimulus to improve working conditions

Methodology of studying the influence of the differentiated contribution system on preventive activities in enterprises was developed. Questionnaires were designed for gathering data on working conditions and contributions to social accident insurance. A questionnaire on the influence of the differentiated contribution system on activities in enterprises directed at preventing occupational accidents and diseases, and a questionnaire on the cost of prevention related to meeting legal requirements. The questionnaire survey was administered in 202 enterprises to check the stimulating effect of the differentiated contribution system on activities directed at improving working conditions in enterprises. The survey covered enterprises that registered at least 10 people for social insurance. Two criteria were considered in the analysis of the results of the survey: the size of the enterprise and its classification according to the contribution (high, medium and low). The analysis showed that the contribution system is an efficient motivation tool in the case of large and very large enterprises on the one hand, and those with a high contribution, on the other. This is especially true in the case of enterprises that are implementing or have already implemented an occupational safety and health management system.