There are three cost factors for occupational safety in the company accounts:
- Contributions to accident insurance for employees,
- The remuneration of the occupational safety specialist,
- The remuneration of the company doctor.
All cost components are dependent on:
- Industry (hazard group 0.5 / 1.5 / 2.5)
- Number of employees
- Payroll of all employees
- geographical location (metropolis / small town).
Based on a company's payroll, these three cost factors are roughly of the following order of magnitude:
- Accident insurance on average approx. 1.3%
- Occupational safety specialist approx. 0.1-0.4% (average 0.27%)
- Company doctor approx. 0.07-0.3% (average 0.18%)
Share of occupational health and safety in non-wage labor costs
Additional non-wage labor costs are added to 100% of the wage costs:
- Pension insurance 9.35%
- Health insurance 7.3%
- Long-term care insurance 1.175
- Unemployment insurance 1.5%
- Accident insurance (contribution from employers' liability insurance association, amount depends on accident risk) Average approx. 1.3%
- Occupational safety specialist 0.1-0.4% (average approx. 0.27%)
- Company doctor 0.07-0.3% (average approx. 0.18%)
TOTAL LOYALTY NEGATIVE COSTS approx. 21.075%
The proportion of non-wage labor costs accounted for by occupational safety specialists averages around 1.3% (Fig.):

The proportion of the wage bill accounted for by occupational safety specialists averages around 0.27% (Fig.):

Specific costs for an occupational safety specialist
This indicative price calculator provides a preliminary cost estimate:
The actual costs for an external occupational safety specialist also depend on "soft" factors:
- Maturity level of operational occupational safety (beginner / development phase / mature phase)
- Qualifications and time capacity of the internal contact person (active understanding and sufficient time off from other tasks)
- Openness to occupational safety (integration into management through delegation of duties)
- Type of company organization (public authority / municipal company / project-driven organization / more rule-oriented company)
- Culture of the company (laizes faire / disciplined / control-based)
Against this background, the examples only provide a rough guide:
Example (A)
Assembly plant, industry
- Hazard group 1.5
- 26 employees
3,120.00€ per year = 260.00€ per month
Example (B)
Social institution, education and teaching
- Hazard group 0.5
- 120 employees
3,600.00€ per year = 300.00€ per month