This research analyses whether there are differences in accident risk perception between production managers and workers in the construction industry. To conduct the empirical study, an intentional sampling was carried out using a structured questionnaire. The final sample consisted of 149 construction workers and 132 production managers. The results reveal differences between both groups in their perception of accident risk across 16 different scenarios. Additionally, it was found that the severity of harm and its immediacy are key factors in perceiving the danger of a risk. The findings of this study have important implications for construction site safety professionals, as production decisions and safety requirements must be aligned to ensure accident prevention.