No abstract

This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0), allowing third parties to copy and redistribute the material in any medium or format and to remix, transform, and build upon the material, provided the original work is properly cited, distributed under the same license, and used for noncommercial purposes only.

No abstract

The aim of the study was to determine the components of labour costs and to indicate the possibilities of limiting them by employing various forms of employment and indicating their disadvantages and advantages. Research shows that most labour costs are mandatory but the costs of hired labour vary depending on the form of employment (contract type). The highest costs are generated by permanent employment (employment contract). The most important way to allow an entrepreneur to optimize labour costs is an ordering contract. Labour costs in Poland are low in comparison with other EU countries. The average hourly cost of employment in Poland was 8.6 euros in 2016 towards 25.4 euros in the EU average. In the structure of average cost of labour, the non-wage costs (employer's social security contributions) accounted for 18.6% in Poland and 24% in the EU average