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Racjonalizacja kosztów pracy przez uelastycznienie zatrudnienia i czasu pracy. Szanse i zagrożenia dla małych i średnich przedsiębiorstw

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Furmańska–Maruszak A.

Zarządzanie Zasobami Ludzkimi

2013

issue 3-4(92-93)

101-112

The aim of this paper is to present possibilities for reducing labor costs using flexible forms of employment and work organization in small and medium enterprises in Poland. The tax burden levied on labor in Poland—social security contributions and income tax—though slightly below the average for OECD countries, is a major impediment facing businesses of the SME sector in the conduct of their business subject to current economic conditions. The analysis revealed that the use of unconventional forms of employment increases the impact an employer can have on labor costs with respect to attracting, maintaining, and using personnel, and may prove a good way to reduce the cost of business when due attention is paid to the morale of employees.

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1 Zarządzanie Zasobami Ludzkimi

1 2013

1 Furmańska–Maruszak A.

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Racjonalizacja kosztów pracy przez uelastycznienie zatrudnienia i czasu pracy. Szanse i zagrożenia dla małych i średnich przedsiębiorstw