This bachelor’s thesis analyzes and compares labor costs in the Czech Republic and Slovakia, with a specific focus on the construction sector. The main objective of the thesis is to characterize wage policies in both countries and, through an analysis of actual data from two selected construction companies, to identify key differences in the structure of labor costs. The theoretical part of the thesis defines the legislative framework for wage-related issues, including regulations in the areas of income tax, social security, and health insurance. The practical part focuses on calculating and subsequently comparing the employer’s total costs per employee in the conditions of the Czech and Slovak labor markets. The results of the analysis highlight differences in the tax burden and wage policy and provide a comprehensive view of the economic costs of employment in the construction industry in both countries under review.