Labour costs in Polish enterprises constitute the second largest group of costs generated and are intrinsically associated with their functioning in the national economy. Labour costs also encompass remuneration, as well as non-remuneration costs incurred by the employer with regard to the employment of a worker. In light of the international comparisons, the remuneration costs are first and foremost indicated, which consist of the level of the minimum wage, or average salary in the national economy, while also the level of the tax wedge payments, which illustrates the total labour costs and their structure. The aim of this paper is to present the structure of labour costs in banks that are listed on the Polish stock exchange index WIG ESG, which incorporates socially responsible organizations. Analysis was conducted on the level of remuneration while taking account of the equitable remuneration factor and the currently binding minimum wage in Poland. As illustrated in the research conducted, the level of remuneration in the analysed banks significantly exceeds both indicators. The research was conducted on the basis of consolidated reports from the analysed organizations.
Keywords: bank, CSR, labour costs, remuneration, sustainable management