Labour costs is a very important economic as well as social issue. Its amount is determined by the amount of employment and wages. At the same time, level of labour costs may be one of the factors that determine the rate of inflation. From the comparative analysis of labour costs, carried out in the article, it appears that these costs are influenced by many factors, but especially by: remuneration amount, including the minimum wage in force in the country; the relation between salary and efficiency; the sort of economic activity carried out by the entrepreneurs; the employment structure that occurs in companies; the quantity of non-salary encumbrances and charges; the amount and manner of financing the state budget from the encumbrances directly connected with the work factor; the amount of charges and taxes encumbering the salary. The amount of labour costs is the more important for the entrepreneurs the larger is their share in the general amount of entrepreneur's expenses. High labour costs can greatly disturb development, especially of small and medium entrepreneurs. That is why every entrepreneur should thoroughly analyse their structure of expenses, including the labour costs.