The Total Cost of Individual Remuneration and the Level of Underreported Salaries

• Authors: Jacukowicz Z.
• Languages of publication: PL

Abstracts

EN

The paper addresses the total cost of individual remuneration and the likelihood that the high insurance premiums and payroll taxes paid by the employer could increase the amount of underreported remuneration. The analysis of add-ons to the nominal salary with respect to the remuneration paid and the different portions paid by the employee and the employer is presented. Taking into account that the salaries in Poland are low by comparison with the social minimum, the issue of underreported remuneration is considered. Does the underreporting of salaries arise from the abuse by dishonest employers or is it simply an unavoidable consequence of the inability of a family to satisfy its basic needs on the reported earned income of a single family member (in the case of a several person family even the income of two family members may prove insufficient) is addressed.

Keywords

EN

PAY; UNDERREPORTED REMUNERATION

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Labor and Social Studies, Warsaw
• Journal: Polityka Społeczna
• Year: 2006
• Volume: 33
• Issue: 8(389)
• Pages: 1-5
• Document type: ARTICLE

Contributors

author

Jacukowicz Z.

• Z. Jacukowicz, Instytut Pracy i Spraw Socjalnych, ul. J. Bellottiego 3b, 01-022 Warszawa, Poland

Identifiers

CEJSH db identifier

07PLAAAA02034317