Technologies in which working life is the basis of business, and research into losses due to absenteeism, are a complex social and individual problem. Surveys conducted at the level of Member States of the European Community show that these losses amount to about 4% of GDP (gross social income). Due to inadequate record keeping, it is not possible to calculate how much such damage is in Serbia, but according to the available parameters related to the number of injuries at work, the state of

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... pational safety in Serbia does not deviate significantly from the situation in Europe. Safer working conditions are of great interest to the state, since work incapacity directly affects the state budget. Thus, apart from repression, the state should share with the employers the costs of investing in occupational safety and health. By reducing the tax rate or introducing a zero value added tax (VAT), employers would be encouraged to invest in occupational safety and health.The costs of injuries at work are mainly borne by employers, but the damage incurred is also reflected at the national level. The costs of occupational injuries can be divided into direct and indirect costs.The paper presents an economic approach to a harmful event (injury at work) and points to itto certain direct and indirect costs in entrepreneurship.