Occupational Safety at the Enterprise: What the Chief Accountant is Responsible For

For many employers, the issue of occupational safety is primarily associated with safety specialists, briefings, and control of production processes. However, the accounting department also plays an important role in ensuring safe working conditions, as it is responsible for the financial support of measures aimed at protecting employees. This was emphasized by the Pension Fund.

Current legislation defines a number of duties of the chief accountant (accountant) directly related to ensuring an adequate level of occupational safety at the enterprise.

One of the main areas of work is financing occupational safety measures, as provided by Article 19 of the Law of Ukraine "On Occupational Safety." The accounting department must ensure the timely allocation of funds and control their use strictly for their intended purpose.

Control over compliance with established standards

For business entities of all forms of ownership, except budgetary institutions, the law provides that expenses on occupational safety must be at least 0.5% of the wage fund for the previous calendar year. For budgetary organizations, the volume of such expenses is determined by the collective agreement, taking into account the financial capabilities of the institution. Control over compliance with these requirements is, in particular, assigned to the accounting department.

Ensuring targeted use of funds

According to Articles 161 and 162 of the Labor Code of Ukraine, financing occupational safety measures is the employer's obligation. The list of such measures is defined by the Cabinet of Ministers of Ukraine Resolution No. 994 dated June 27, 2003. These include, in particular, the purchase of special clothing and footwear, conducting medical examinations of employees, training on occupational safety, workplace certification, and other safety measures. The accounting department must ensure proper planning and accounting of these expenses.

According to the Minimum Safety and Health Requirements when employees use personal protective equipment at the workplace, approved by the Ministry of Social Policy Order No. 1804 dated November 29, 2018, the accounting department keeps records of all protective equipment issued to employees.

Such duties include:

• recording and timely write-off of special clothing, special footwear, protective helmets, respirators, cleaning agents, and other personal protective equipment;
• monitoring compliance with established usage periods of such equipment for correct depreciation calculation or cost allocation.

An important area of work is also organizing the financing of mandatory medical examinations of employees. According to Article 17 of the Law of Ukraine "On Occupational Safety," the employer must provide preliminary and periodic medical examinations of employees at their own expense, especially those working in harmful or dangerous conditions.

Financial aspects of interaction between enterprises and medical institutions are regulated by the Ministry of Health of Ukraine Order No. 1393 dated September 8, 2025, "On the organization and conduct of mandatory medical examinations of employees of certain categories." The fulfillment of these tasks is assigned to the accounting department, which:

• makes payments to medical institutions for conducting mandatory medical examinations;
• controls the correct allocation of the relevant expenses to the enterprise's costs.

A separate block of work concerns financial support for employees in case of industrial accidents or occupational diseases. Relevant issues are regulated by Article 36 of the Law of Ukraine "On Compulsory State Social Insurance."

In such cases, the accounting department participates in:

• processing and payment of disability certificates related to industrial injuries or occupational diseases, in cooperation with the Pension Fund of Ukraine;
• calculating payments for the employee's rehabilitation period, if provided by the collective agreement;
• ensuring the preservation of the employee's average salary in cases of temporary production stoppage by decision of controlling authorities due to threats to employees' life or health.

Additionally, the accounting department plays an important role in implementing employees' rights to benefits and compensations for work in difficult or harmful conditions. Such guarantees are provided by Article 7 of the Law of Ukraine "On Occupational Safety."

The basis for granting such benefits is the results of workplace certification conducted in accordance with the Cabinet of Ministers of Ukraine Resolution No. 442 dated August 1, 1992, "On the Procedure for Conducting Workplace Certification by Working Conditions."

Based on the certification results, the accounting department ensures:

• calculation of payments for additional leave;
• establishment and calculation of allowances for work in harmful and difficult conditions;
• organization of financing for free provision of employees with milk or other equivalent food products in accordance with the legislation.

These responsibilities may be defined in the job description of the chief accountant and in the Regulation on the occupational safety management system of the enterprise.

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