The Infona portal uses cookies, i.e. strings of text saved by a browser on the user's device. The portal can access those files and use them to remember the user's data, such as their chosen settings (screen view, interface language, etc.), or their login data. By using the Infona portal the user accepts automatic saving and using this information for portal operation purposes. More information on the subject can be found in the Privacy Policy and Terms of Service. By closing this window the user confirms that they have read the information on cookie usage, and they accept the privacy policy and the way cookies are used by the portal. You can change the cookie settings in your browser.
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.