Teoretyczne i praktyczne aspekty kosztów pracy pracowników oddelegowanych za granicę
Theoretical and practical aspects of the labor costs of employees transferred to work abroad

Summary/Abstract: Entities which employ workers incur significant costs related to compensation, so-called, labor costs. The basis for the effective determination of wages in companies is knowledge of elements of remuneration, employee incentives and legal regulations. The remuneration is a very broad concept. Apart from basic salary, it includes many other additional components of a different character. The purpose of this paper is to analyze the main components that affect the employee’s remuneration, with particular emphasis on labour costs of employees transferred to work abroad.

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