Struktura kosztów pracy w wybranych krajach Unii Europejskiej

Abstract: Purpose – Analysis of the labor costs structure in the selected EU countries and the possibility of their equivalence between countries. Design/Methodology/approach – The introductory part was used by the analysis of literature and legal acts, while the empirical part used the method of examining documents based on official OECD reports and author calculations. Findings – Analysis of the labor cost structure in selected EU countries showed that it varies in different European Union countries and depends on the socio-economic policy of the country, i.e. the social security system and the level and structure of income tax. Originality/value – When analyzing labor costs, it is important to pay attention first to the minimum and average levels of wages and the level of non-wage costs in the individual countries, because they mainly determine the real cost of work charged by the employer.