Labor taxation versus employment models in Poland
Labor taxation versus employment models in Poland

Summary/Abstract: The purpose of the paper is to present the tax wedge observed in Poland and its structurefor various models of employment, as well as to find out which of these models is burdened withthe highest non-wage expenses. The study uses the descriptive method, statistical data analysis,and the author’s own calculations. OECD statistical data and legal regulations concerning labortaxation in Poland are used as source material. The research made it possible to draw theconclusion that an employment contract is the least beneficial form of employment in terms ofthe non-wage expenses that the tax wedge in Poland comprises. The diversity of labor taxationdepending on the form of employment may have a negative effect on the labor market. Itprompts many people to choose self-employment or work on the basis of civil-law contracts.The research conducted for the needs of this paper contributes to the body of knowledge on taxand para-tax burdens on labor in Poland, and the conclusions can provide a basis for a debateon necessary changes in Polish legislation regarding taxation of labor so that it becomes moreconducive to jobs creation and legal employment

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