Industrial illness and accidents are covered by a special type of insurance. The corresponding payment of this leave can be the responsibility of:

• The employer
• The employer on account of a Labor Risk Insurance Company (ART)
• The Labor Risk Insurance Company directly

Legally, if the employer has contracted the services of a Labor Risk Insurance Company (ART) the employer must pay the first 10 days of leave, in the event of leave resulting from an industrial illness or accident.

Starting from the eleventh day, leave payment is the responsibility of the contracted Labor Risk Insurance Company. There also exists the option that the employer pays leave from the eleventh day of leave on account of the ART.

There are, however, also agreements between the employer and the Labor Risk Insurance (ART) Company that lead to other situations, for example:

• The employer pays part of the leave and the Labor Risk Insurance Company (ART) pays the rest.
• The Labor Risk Insurance Company (ART) pays the complete amount of leave resulting from industrial illnesses or accidents.

The payment of leave due to industrial illness and accident includes:

• The leave payment itself
• The social insurance contributions made within the duration of leave
• The family allowances during leave

The corresponding leave payment for industrial illness and accident must figure in compensation statements and in the Legal Payroll Payments Book 20.744 Clauses 2.