Abstract
In the life of every person, there are a number of values that guide them. These values are reflected both in private and professional life, and sometimes they smoothly interpenetrate. In the hierarchy of values related to professional work, work safety should rank among the highest. However, the number of accidents in Polish enterprises leaves no illusions, and the causes of these accidents indicate the main source of their occurrence, which has undoubtedly been the human factor for many years. This paper presents the results of surveys conducted in the SME sector regarding the place of work safety in the hierarchy of values related to professional work in the opinion of employees.