Occupational health and safety (OH&S) costs are broken down into the following components:
(a) Levies collected for occupational health and safety
Funds collected by the Board/Commission to pay for the administration of the OH&S Act. These funds are paid to a governmental body in charge of applying the OH&S Act, generally the Ministry of Labour.
(b) Internally administered prevention programs (excluding related overhead)
The cost of developing and implementing programs designed to raise awareness and increase knowledge on prevention practices. Programs are designed and implemented by Board/Commission staff. These programs may be legislated or Board/Commission initiatives. They can also be sector specific. Examples: Farm Safety initiatives, Mine Rescue programs.
(c) Inspection costs
Costs of enforcement of safety rules and of inspection of work environments in those jurisdictions where it is a specific mandate of the Board/Commission.
(d) Research grants
Any research grant paid by the Board/Commission including sums paid to research institutes devoted to studying of occupational health and safety.
(e) Funding of OH&S associations
Funds paid to associations devoted to the promotion of occupational health & safety.
(f) Amounts paid to public health system to conduct OH&S activities
Amounts paid by the Board/Commission to public health boards which manage the health system of the jurisdiction and which are involved in occupational health and safety activities.
(g) Other (specified in footnote)
Other OH&S costs which are not already included in a prior category. May include non-recurring prevention activities (e.g. prevention training sponsored by the Board/Commission but executed by an external provider).
(h) Self-insured portion (negative number)
Any costs attributable to and financed by self-insured employers. These costs are deducted from the total OH&S costs paid during the year.
Formula:
(a) Levies collected for occupational health and safety + (b) Internally administered prevention programs + (c) Inspection costs + (d) Research grants + (e) Funding of OH&S associations + (f) Amounts paid to public health system to conduct OH&S activities + (g) Other + (h) Self-Insured portion (negative number).