One of the basic conditions of a company’s market activity is good employees. Human capital is getting more and more important for the existence of an economic entity. The aim of this study is to analyse and assess the level of payment for work in Poland in the context of the statutory minimum wage. In this study, the results of the research on the level of payment for human capital in Poland will be published, on the example of the Małopolskie province. The background of the above considerations, will be a contemporary theory of measuring human capital and fair remuneration. In order to achieve the aim of this study, the following methods have been used: survey, descriptive and comparative analysis as well as an overview of literature sources. The subject matter of the study is relevant in relation to the current situation in the labour market, which nowadays becomes the market of the employee, rather than of the employer. It is important for employers to support good employees, and this is primarily guaranteed by equitable remuneration for work. Proper understanding of human capital as an ability to perform work, treating work as a transfer of human capital to the premises of performed work, and salary as the payment for work, is a central assumption of the contemporary human capital theory and fair remuneration. The rules according to which human capital is paid, are determined by the nature of capital. As already stated in numerous studies, no one can create capital, nor does the capital itself come from nothing. It has its sources and it is possible to measure it in cash units. The capital located in a human body is spontaneously dispersed as a result of work, illness, accidents and other personal events. Remuneration should balance these losses. The amount of equitable remuneration should be determined using the economic constant of potential growth (SEPW), the size of which is 8% per year, as evidenced by numerous empirical studies. The conducted analysis shows that the level of payment for work in Poland is increasing. However, there is still a lack of consistency with the value of human capital, as evidenced by this study.