EN
The article presents the issue of so called grey area in Poland and the process of ,,escaping” into it by some of the employers, as well as employees. Entrance into the grey area creates has its advantages for the former and the later, and that is why it is interesting for both of the aforesaid subjects. However, these are benefits incurred against the law. The article also discusses the determinants of the spreading of this area, with the accent on the high costs of work in Poland.