heterogeneity, compensation , redistribution, with respect to, empirical, panel, investigate, out of employment, workers' compensation insurance, capital, regression, attributable Occupational accidents not only threaten employees' lives and damage employers' human , but also increase the social costs of a country. Among others, some form of government-mandated insurance guarantees compensation for injuries or diseases arising in virtually all nations. In reality, however, countries vary greatly with respect to how they organize workers' systems in terms of the sources of funds, the mechanisms used, and the allocation of system costs among employers and others. In this study we the consequences of various terms of conditions. In this study we investigate the consequences of various terms of conditions in , e.g. One distinctive feature of the study is that we address this issue in the context of cross-country analysis. It is important for the study to control the issues. A fixed effect model with data is also employed to control unobserved time invariant country specific fixed effects. The analysis below investigates the factors affecting occupational injuries and diseases through cross-country analysis. Although compensation for injury or disease arising out of employment is guaranteed in virtually all nations, the degree of compensation varies greatly how each country operates and maintains workers' compensation systems in terms of the sources of funds. In this view, the unavoidable cross-subsidy in which the low-risk groups subsidize the high-risk groups is judged to be good for the equity reason of and could be achieved in the public insurance system. The population structure or gender difference is more to the occurrence of non-fatal accidents.