The article presents the results of the analysis of the factors influencing labourproductivity in the manufacturing business sector in 2004–2008. Labour productivity wasanalyzed in the context of the assets productivity, technical equipment of work, labourintensity of production, wages, value added and depreciation costs, and using linearstepwise regression. The study shows that despite significant progress, the level of labourproductivity in domestic manufacturing significantly lower than the average in theEuropean Union. Lower than in Poland, the level of labour productivity gain onlycompanies in Romania, Bulgaria, Lithuania, Latvia and Estonia. Estimated parametersof the regression function showed that the most important determinants of labourproductivity in manufacturing are technical equipment of work, labour intensity ofproduction, assets productivity, level of added value in relation to revenues. These factorsexplain the variability of labour productivity in 2004–2008 in a high degree.