The purposes of the industrial accident compensation insurance are to pay necessary insurance proceeds to protect workers who are injured, fall ill or are disabled, or die, in a prompt and fair manner, which are caused in the course of their duties, by reasons attributable to the work of two or more businesses of a worker employed by two or more businesses whose employers are not the same person (hereinafter referred to as a "multiple-job worker"), or while commuting to or from work, and to promote the social reintegration of workers into society who are injured or fall ill in the course of their duties, by reasons attributable to the work of two or more businesses of a multiple-job worker, or while commuting to or from work, in order to provide support to those workers and their surviving family members and secure the safety and health of workers or the like, thereby contributing to the promotion of the welfare of such workers.
労働者災害補償保険は、業務上の事由、事業主が同一人でない二以上の事業に使用される労働者（以下「複数事業労働者」という。）の二以上の事業の業務を要因とする事由又は通勤による労働者の負傷、疾病、障害、死亡等に対して迅速かつ公正な保護をするため、必要な保険給付を行い、あわせて、業務上の事由、複数事業労働者の二以上の事業の業務を要因とする事由又は通勤により負傷し、又は疾病にかかつた労働者の社会復帰の促進、当該労働者及びその遺族の援護、労働者の安全及び衛生の確保等を図り、もつて労働者の福祉の増進に寄与することを目的とする。