The main goal of any enterprise is to make a profit. The possibilities of obtaining it are determined, among others, by proper management. Skillful disposal of the resources possessed and their effective use gives an opportunity not only for the profit of the company, but also allows its development. Appropriate planning, organizing, motivating and controlling human resources strengthens the achievement of this goal. Appropriate quality and efficiency cannot be achieved without safe working conditions. The purpose of the article is to show that the costs incurred by enterprises on health and safety at work generate quality and productivity at work. Employer's involvement in health and safety issues may bring economic benefits to the enterprise. Through the analysis of profits and losses, the authors present short-term and long-term economic benefits resulting from the improvement of occupational health and safety in the enterprise.