SOCIAL INSURANCE AGAINST ACCIDENTS AND OCCUPATIONAL DISEASES: MODELS AND THEIR ANALYSIS

Purpose. Analysis of existing models of social insurance in different countries of the world and identification of the best features of each of them, which can be used to improve the existing Ukrainian social insurance system. Method. The method of analysis of scientific and technical literature, international regulatory documents, regulatory documents of different countries of the world (Germany, Austria, France, Italy, Great Britain, USA, Japan, etc.) in the field of social insurance against accidents and occupational diseases was applied. Results. Based on the results of the research, three main models of social insurance were analyzed: conservative, liberal and social democratic. The main advantage of the conservative system is its progressiveness and the mandatory nature of social insurance, which guarantees every officially employed worker payment of insurance compensation in the event of an accident or occupational disease. The disadvantage of the system is the complexity of declaring and calculating insurance premium rates, as well as the significant burden on enterprises whose technological processes provide for the objective presence of a large number of workplaces with hazardous and harmful working conditions in comparison with enterprises where the number of such workplaces is smaller. A positive feature of the liberal system is the ease of declaring and calculating insurance premium rates, as well as the ability to choose insurance companies. The disadvantage of the system is the lack of incentives for the employer to improve working conditions at the enterprise. A positive feature of the Scandinavian social insurance model is the possibility of establishing differentiated insurance premium rates for the employer. The disadvantage of the Scandinavian model is the voluntary nature of insurance premiums and the significant tax burden on employees and employers. Originality. The main advantages and disadvantages of existing models of social insurance systems in countries around the world have been identified, which makes it possible to develop ways and directions for improving systems. Practical value. The results of this study will be used to develop ways and directions for improving social insurance systems, in particular the Ukrainian social insurance system. Key words: occupational safety and health, social insurance, accident, occupational disease, occupational risk.