The occupational safety and health expenses in construction since 1988 has contributed significantly to the reduction of injury occurrence rate. But accounted basis and criteria used of the occupational safety and health expenses have been pointed out so many issues. The purpose of this study, perform analysis of the effectiveness of the occupational safety and health expenses through the reviewing of several issues about the current system and analysis of existing statistical data. Based on the result of the research, it is concluded that the contribution survey of the occupational safety and health expenses on the safety accident prevention program qualitatively evaluated as an average of 4.39(standard deviatin 0.652) on the five point scale based was very positive.