Struktura kosztów pracy w wybranych krajach Unii Europejskiej
The Structure of Labor Costs in the Selected EU Countries

Summary/Abstract: Purpose – Analysis of the labor costs structure in the selected EU countries and the possibility of theirequivalence 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 authorcalculations. Findings – Analysis of the labor cost structure in selected EU countries showed that it varies in different EuropeanUnion countries and depends on the socio-economic policy of the country, i.e. the social security systemand the level and structure of income tax. Originality/value – When analyzing labor costs, it is important to pay attention first to the minimum and averagelevels of wages and the level of non-wage costs in the individual countries, because they mainly determine thereal cost of work charged by the employer.

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