Expenditures related to purchasing personal and collective protection equipment, issuing meals and beverages as well as expenditures on payment of cash allowances due to work performed in hazardous and strenuous conditions.

Expenditures on improving work safety include purchasing work clothing and footwear, means of personal hygiene as well as issuing preventive, regenerative and restorative meals and beverages or other nutrients.

• Council Regulation (EC) No 530/1999 of 9 March 1999 concerning structural statistics on earnings and on labour costs
  Place of publication: (Dz. Urz. WE L 63 z 12.03.1999, str. 6-10, z późn. zm. Dz. Urz. UE Polskie wydanie specjalne, rozdz. 5, t. 3, str. 341, z późn. zm.)