One insurer may recover equitable contribution from another insurer only if the two insurers share the same level of liability on the same risk as to the same insured. Here, a business’ CGL insurer sought equitable contribution from the same business’ workers compensation insurer. Dismissal of the complaint was affirmed because the two insurers did not insure the same risk. Indeed, the two policies were mutually exclusive, the CGL policy covering injuries to employees only if the injury did not occur in the scope of their employment, while the workers compensation insurer only covered employee injuries occurring within the scope of employment.