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PROBLEM TO BE SOLVED : To provide a lubricating oil composition for a refrigerating machine that can maintain electrical insulation properties, compatibility with fluorocarbons and heat resistance and also can exert an excellent rustproof effect on a metal such as a rare earth magnet or the like used in a refrigerating machine and to provide a working fluid composition for a refrigerating machine using the lubricating oil composition. SOLUTION : The lubricating oil composition for a refrigerating machine comprises an ester compound of a polyol and a fatty acid, and a five- or six-membered ring cyclic ether compound having a side chain with an ester bond wherein the content of the cyclic ether compound is adjusted to 0.01-5 pts.mass per 100 pts.mass of the ester compound. The cyclic ether compound is preferably a five- or six-membered ring cyclic acetal compound having a side chain with an ester bond. The ester compound is preferably an ester compound produced from a 5-10C neopentyl polyol having 2-6 hydroxyl groups and a 5-10C straight or branched chain saturated aliphatic monocarboxylic acid. COPYRIGHT : (C)2009, JPO&INPIT