Uwarunkowania zmian dochodowości pracy w rolnictwie polskim w latach 2004-2013

The main goal of the work is to analyse the changes in the work profitability of Polish agriculture. The analysis was based on the Economic Accounts for Agriculture, i.e. the current EU harmonized financial statements allowing for analysis of the economic situation in agriculture according to uniform principles. The basis of the research was formed by proposed indicator systems operating profitability and factor analysis (method logarithm). Studies have shown that in the post-accession period, the profitability in agriculture was increasing in real terms on average by 4.47%, and in 2013 in relation to 2004, the level of profitability of labour was higher in real terms by almost 60%. In the light of the factor analysis, as the main determinants of changes in operating profitability in the domestic agriculture, the increase in labour productivity and production subsidies will be indicated