摘要：The purpose of the paper is to present the tax wedge observed in Poland and its structure for various models of employment,as well as to find out which of these models is burdened with the 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 labor taxation in Poland are used as source material. The research made it possible to draw the conclusion that an employment contract is the least beneficial form of employment in terms of the non-wage expenses that the tax wedge in Poland comprises. The diversity of labor taxation depending on the form of employment may have a negative effect on the labor market. It prompts 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 tax and para-tax burdens on labor in Poland,and the conclusions can provide a basis for a debate on necessary changes in Polish legislation regarding taxation of labor so that it becomes more conducive to jobs creation and legal employment.
