Management of Cost in the Services Sector in the Context of Changes in Legal Regulations in the Years 2015-2018
Management of Cost in the Services Sector in the Context of Changes in Legal Regulations in the Years 2015-2018

Summary/Abstract: The aim of the article is to analyze the increase in the costs of employees and contractors’ remuneration in the years 2015-2018 and to simulate the optimization of employment costs in conditions of tightening legal regulations. The study presents the impact of changes in the lowest national amounts on the costs of remuneration and the lowest hourly rate for contracts of mandate. Particular attention was paid to the increase in working hour rates in force until 2015 and changes in these ratesin subsequent years. In the further part of the article, a simulation was made allowing to compare the burdens and costs resulting from combining various forms of employment.T he article hypothesized that legal regulations regarding employees’ and contractors’ renumeration significantly affect the increase of labor costs and lowering the profitabilityin the services sector. The research methods used to achieve the assumed goal are simulation and analysis of legal acts.

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