In article is presented structure of labour costs in Poland during period 1993-2003. An analyse provide to affirmation that there was quite differential between branches o f economy. The biggest costs are in mining industry. The biggest part of labour costs is personal earnings. It is 75 percent of total costs. In comparison with European average labour costs in Poland are low but specific labour costs (calculate as relation between labour costs and labour productivity) are similar to average. The share of wages in labour costs in Poland is decreasingly but in the same time the share of labour costs in production is increasingly. This means, that labour costs in Poland have increased. Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę.