Safety production liability insurance (hereinafter referred to as "safety liability insurance") refers to commercial insurance in which insurance institutions compensate the insured production and business units for casualties and related economic losses caused by production safety accidents, and provide accident prevention services for the insured production and business units.

Since September 1, 20265438, according to the newly revised safety management law, production and business units in high-risk industries and fields specified by the state must take out safety liability insurance. As a high-risk industry, the construction industry must also buy safety liability insurance. Failing to take out the liability insurance for production safety according to the provisions of the state, it shall be ordered to make corrections within a time limit and be fined more than 50,000 yuan100,000 yuan; If no correction is made within the time limit, a fine of not less than one hundred thousand yuan but not more than two hundred thousand yuan shall be imposed.

At present, most provinces and regions in China have implemented safety liability insurance. From the implementation effect, the safety liability insurance not only reduces the insurance expenditure of enterprises, but also improves the safety, which plays a positive role in preventing the safety risks of high-risk industries, improving the emergency rescue efficiency after accidents, reducing the losses of accident enterprises and promoting the timely resumption of production. This time, Guangdong Province issued the "Draft for Comment", proposing that all the houses under construction in the province will be insured by the end of 2022, which has accelerated the promotion and development of safety insurance in China.

Advantages and characteristics of safety liability insurance

I. Policy support

The insurance premium can be included in the security fee.

According to China's "Administrative Measures for the Extraction and Use of Enterprise Safety Production Expenses", the premium of enterprise safety production liability insurance can be charged in the safety expenses. At the same time, some local governments have issued clear documents one after another: the premium of safety liability insurance for construction projects should be included in the project cost and paid by the insured enterprises. This means that the premium cost of construction enterprises can be directly included in the project cost, effectively reducing the cost of enterprises.

Insurance premium can be collected before tax.

According to the Announcement on Issues Related to Pre-tax Deduction of Enterprise Income Tax for Liability Insurance Fees issued by State Taxation Administration of The People's Republic of China, it is clear that the insurance premiums paid by enterprises in accordance with regulations are allowed to be deducted before enterprise income tax.

Second, the advantages of insurance

The premium is low, the guarantee amount is high, and the guarantee content is complete.

Insurance liability includes "gross negligence liability of the insured enterprise" and "accident liability caused by violation of safety production regulations" which are not covered by general commercial insurance.

The objects of protection include employees and the public.

The compensation for accident casualties follows the principle of "no-fault liability" and pays the casualties in full according to the insurance contract.

Safety liability insurance has a floating rate adjustment factor linked to the safety status of enterprises and historical accidents.

Emergency rescue expenses are listed as insurance liability, and the insured amount is increased to "evacuation expenses" to avoid casualties.

Significance of carrying out safety liability insurance

The first is to strengthen the prevention and control of accident risks.

In addition to providing risk protection, the biggest feature of safety liability insurance is its working mechanism of accident prevention service in safety production. The safety liability insurance purchased by enterprises is no longer a simple accident claim and risk protection, but a comprehensive service: it can provide the insured enterprises with services such as safety production hidden danger investigation, safety standardization management, safety examination training and risk assessment.

On the one hand, in order to avoid the risk of claims as much as possible, insurance companies will also do a good job in risk investigation and qualification examination before insurance; Risk investigation after insurance, etc., to assist the insured enterprises to do a good job in safety production.

On the other hand, according to the principle of mutual restraint between insurers and policyholders, it is necessary for insurance institutions to establish a service system to prevent production safety accidents, and it is necessary for insurance units to cooperate with insurance institutions to carry out service work, which is conducive to preventing production safety accidents.

Second, enhance the ability of operating enterprises to resist risks.

First of all, the compensation limit of safety liability insurance can be selected by the insured according to the needs, and it can bear the responsibilities of third-party loss compensation, medical expenses, rescue expenses, etc., with a high degree of protection, which can better meet the requirements of enterprise production safety accident compensation and accident rescue, and reduce the burden on enterprises and the government.

Secondly, in the field of high-risk industries, the casualties of various production safety accidents to third parties cannot be ignored. After the accident, liability insurance can provide a source of funds for on-site rescue and third-party damage compensation.

Finally, the accident compensation treatment of safety liability insurance is efficient, flexible and convenient. Establish a quick settlement mechanism, and pay the determined compensation insurance money in advance according to the contract after the accident.

Third, strengthen the comprehensive management of production safety.

Safety liability insurance plays a positive role and significance in promoting the comprehensive management of safety production. On the one hand, according to the relevant provisions of safety liability insurance, insurance institutions should assist the production and business units insured with safety liability insurance to carry out accident prevention work such as safety production publicity, training and education, safety assessment and inspection, which is conducive to mobilizing the enthusiasm of enterprises to strengthen safety management and improving the safety awareness of employees.

On the other hand, actively introducing the safety liability insurance mechanism to participate in safety production can improve the socialized economic compensation mechanism for production safety accidents and effectively resolve social contradictions and disputes; It can improve the administrative efficiency of the government and further transform the government functions; Can promote the realization of insurance institutions, professional technical service institutions and enterprises * * * to build * * * governance * * * win-win * * * to share the new situation of comprehensive management of production safety.