Efficiency of human capital in Poland in terms of sectors and industries

The article aims to examine the impact of selected factors on wage differentiation. The research question is formulated as follows: "Do human capital efficiency and tangible fixed assets efficiency explain inter- sectoral and inter-industry differences in wages in Poland?" Verification of the hypotheses was made based on financial statements, management reports, and non-financial information reports published by companies listed on the Warsaw Stock Exchange. In addition to analyzing arithmetic means and variability ranges of selected values the correlation and determination between the analyzed data and the indicators built on their basis were calculated. The research results allow for a positive verification of the hypotheses, i.e., inter-sectoral and inter-industry differences in wages and benefits are related to the efficiency of human capital and tangible fixed assets. The originality of the article lies in the analysis of human capital efficiency and its connection with the amount of wages and benefits in Polish companies.