The aim of the study presented here was to investigate to which extent different aspects of the work environment get prioritized among small and medium enterprises (SMEs). Earlier research has emphasized what may be the priorities for SMEs in general and also work environment in general. This study focus on what aspects of the work environment that gets prioritized in SMEs according to management and local safety delegates. A postal questionnaire was distributed to 420 individuals, 210 to management and 210 to local safety delegates, at 210 manufacturing SMEs in Mid-Sweden. Response rate was 58 % (n=245). The work environment was divided into seven different indexes. The results show that there is a constant and even consistency between management and local safety delegates, with the management rating the priority of the work environment higher. Both groups agree that the index work environment routines outstandingly get more prioritized currently than one year earlier. Both groups also agree on profitability being the highest prioritized area of interest. Leaving us with the conclusion that SMEs prioritizes profitability over other things but increasingly having the routines of their work environment management in attendance.