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

100%
Jacukowicz Z.
Polityka Społeczna
|
2006
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vol. 33
|
issue 8(389)
1-5
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.
2
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WAGES, PAY OR SALARY? (PLaca, wynagrodzenie czy zarobek?)

80%
Jacukowicz Z.
Polityka Społeczna
|
2009
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vol. 36
|
issue 2(419)
1-4
EN
In Poland, salary is the main word used to describe income from work. In practice however, people use a variety of expressions, depending on how the work contract they are referring to is formulated. This discrepancy frequently creates confusion as to which exact word should be used in which specific instance. The goal of this text is to precisely define those different words. In the article the names for remuneration, which are most frequently used, are listed, their meaning is discussed, their origin and subtle differences are outlined. The question, how the changes in labour relations and salary systems influence creation of new vocabulary, and how they change is answered.
3
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CURRENT ISSUES OF HUMAN CAPITAL IN GOVERNMENT ADMINISTRATION (Aktualne problemy kapitalu ludzkiego w administracji rzadowej)

70%
Czajka Z.
Polityka Społeczna
|
2010
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vol. 37
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issue 1(430)
1-7
EN
The article presents current motivation of human capital in government administration and directions of changes. In administration it exist too large differentiation of pay between central offices and ministry on the same job. Office worker in administration (specialists and managers) are paid too low salaries as compared with private enterprises. It means increasing fluctuation of employment. Changes in pay should lean on the job evaluation. The main effect of introducing job evaluation was improvement of pay differentiation in office, but not between offices. The aims of job evaluation are not yet achieved. In government administration also another instruments are used to develop human capital.
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