The sum of remunerations (gross) and other expenditures, including contributions to the social insurance, Labour Fund and Guaranteed Employee Benefits Fund, incurred by the employer in order to recruit, keep, retrain and improve the personnel skills.

Basic measures of labour costs:

Average labour cost per 1 employee is calculated as the proportion of the labour costs over a given period to the average employment over a given period recalculated per one month.

Labour cost per 1 hour paid, defines the proportion of the labour costs over a given period to the number of hours paid over the same period.

Labour cost per 1 hour worked is calculated as the proportion of the labour costs over a given period to the number of hours worked over a given period.

• Council Regulation (EC) No 530/1999 of 9 March 1999 concerning structural statistics on earnings and on labour costs
  Place of publication: (Dz. Urz. WE L 63 z 12.03.1999, str. 6-10, z późn. zm. – Dz. Urz. UE Polskie wydanie specjalne, rozdz. 5, t. 3, str. 341, z późn. zm.)

• Company social benefit fund