The paper concentrates on the influence of tax law on employment costs calculation for small health institutions. Tax provisions concerning the employment costs in small enterprises are described, demonstrating the existing differences in interpretation of the date of costs deduction. The general tax interpretation referring to the day of expenses, definitions of direct and indirect costs should be issued. Thus, the study proved that amendments to the current law is necessary. For the cases of deduction in a simplified way it is recommended to issue the accounting vouchers in the month employees worked

under the assumption the services are performed in the same period as the labour is accomplished.