Article metrics

  • citations in SCindeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[=>]
  • visits in previous 30 days:44
  • full-text downloads in 30 days:44
article: 4 from 6  
Back back to result list
Evropska revija za pravo osiguranja
2014, vol. 13, iss. 2, pp. 35-43
article language: Serbian
document type: Polemical Paper
doi:10.5937/erpo1402035J


Forms and means of fulfilling the obligation for insurance of employees by the employer in the Republic of Serbia
Energoprojekt Garant a.d.o

e-mail: b.jovanovic@energoprojekt.rs

Abstract

In the first part of this paper, the author is presenting two acts of Serbian positive legislation of which one allows the employer to insure their employees as a form of additional social care and the other is obligating them to insure the employees from injuries and diseases that can arise out of and in the course of their employment by the employer. In the second part, Law on Safety and Health at Work, as the law that obligates them on insurance, is analised, and the good solutions (the definition of the obligation) and shortcomings (absence of minimum sum insured) of the Law are presented. In addition, it is appointed that the obligation that is established, does not have the sanction for non-fulfillment of the obligation. The third section of this paper outlines Worker's compensation insurance and Employer's liability insurance, as the types of insurance through which the employer can fulfill their obligation. Furthermore, the conditions of both types of insurance, of some Serbian and foreign insurers were analyzed and it was concluded that the conditions of Serbian insurers are not providing the necessary coverage. In the penultimate section, tax treatment of these two types of insurance in Serbia is shown and bearing in mind that one of them is excluded from tax on insurance premium and the other one is not, the equalization of their tax treatment is suggested. In the last part of the paper it is concluded that in Serbia, the structural changes in both legislation and conditions of insurance in this domain are necessary. It is suggested that the legislation needs to prescribe the minimum sum insured and the sanction for non-fulfillment of the obligation and on the other side the National bank of Serbia should point out to the insurers on the necessary changes in their insurance conditions.

Keywords

employer; employee; bodily injury; disease; sum of insurance; deductible; sanction; conditions

References

*** (2005) Zakon o bezbednosti i zdravlju na radu. Službeni glasnik RS, br. 101
*** (2004) Zakon o porezu na premije neživotnih osiguranja. Službeni glasnik RS, br.135
*** (2005/2009) Zakon o radu. Službeni glasnik RS, br. 24/2005, 61/2005, 54
*** (1969) Employers' liability (compulsory insurance) act. dostupno na http://www.legislation.gov.uk/ukpga/1969/57/pdfs/ukpga_19690057_en.pdf, 10. 03. 2014
*** (1969) Employers' liability (compulsory insurance) act: A brief guide for employers. HSE, dostupno na: http://www.hse.gov.uk/pubns/hse40.pdf, 10. 03. 2014
AIG Europe (UK) Limited (2001) Employers liability [ublic and [roducts liability [olicy
AXA Neživotno osiguranje a.d.o. (2011) Opšti uslovi za osiguranje lica od posledica nesrećnog slučaja (nezgode)
Bridge, K. (2011) U.K. employers' liability: A guide. International alert, dostupno na: http://www.willis.com/Documents/Publications/Services/International/2011/UK_ Intl_Alert_0911_v3. pdf, 10. 03. 2014
DDOR Novi Sad a.d.o. (2009) Opšti uslovi za osiguranje lica od posledica nesrećnog slučaja (nezgode)
Delta Generali Osiguranje a.d.o. (2009) Posebni uslovi za osiguranje od posledica nesrećnog slučaja (nezgode) uz osiguranje života
Delta Generali Osiguranje a.d.o. (2007) Uslovi za osiguranje odgovornosti poslodavca
Energoprojekt Garant a.d.o. (2005) Posebni uslovi osiguranja od odgovornosti poslodavca
Energoprojekt Garant a.d.o. (2005) Opšti uslovi za osiguranje lica od posledica nesrećnog slučaja
Gibbs, J., Williams, N., Barton, C., Callan, G., Slater, D., Smith, M., Whelan, O. (2000) Employers' liability insurance. dostupno na: http://www.actuaries.org.uk/research-andresources/ documents/employers-liability-insurance-0, 10. 03. 2014
L&T General insurance company limited (2010) Workmen's compensation insurance policy
Narodna banka Srbije (2012) Sektor za nadzor nad obavljanjem delatnosti osiguranja. Odluka br. VII-255/1/12, od 24.02
Uniqa a.d.o. (2007) Opšti uslovi za osiguranje lica od posledica nesrećnog slučaja
Wiener Städtische Osiguranje a.d.o. (2005) Dopunski uslovi za osiguranje radnika od posledica nesrećnog slučaja (nezgode)
Wiener Städtische Osiguranje a.d.o. (2009) Opšti uslovi za osiguranje lica od posledica nesrećnog slučaja (nezgode)
Williams, A. (1991) An International Comparison of Workers' Compensation. Boston: Kluwer Academic Publishers
Zurich Insurance plc. (2014) Employers' liability policy document. Zurich, dostupno na: http://www. zurich. com/ NR/rdonlyres/73F45180-3B2F-40A7-BF5F-2CA74808AC8 C/0/15500680015EmployersLiabilityPolicy0111LoRes. pdf, 15. 03. 2014