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This text is focused on the issue of an employer treated as a subject of the responsibility in labour law relations. The labour law doctrine shows that the responsibility of an employer for an infringement of its obligations may be analysed in a wide sense which is not limited to the responsibility of an employer as defi ned in article 3 of Polish Labour Code. The other legal or natural persons which bear responsibility with an employer or instead of it must be taken into account. To this aim the author reviews the responsibility of some legal and natural persons: a leading partner of a company acting as an employer, the Guaranteed Workers’ Benefi ts Fund and a legal person in the context of obligations of its organizational unit which is an employer according to article 3 of Polish Labour Code. Above-mentioned situations are of a heterogeneous nature. Therefore it is impossible to apply to them the unifi ed rules of legal evaluation. In some cases it may be stated that a named subject bears responsibility which is characteristic for the employer’s party of labour relations (e.g. a legal person which answers for the obligations of its organizational unit being an employer). In other cases we deal with a type of responsibility which comes beyond the scope of the notion of employer’s party responsibility but this does not mean that it should not be a subject of a discussion on the notion of responsibility in labour law.
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