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The aim of the article is to present an efficiency approach relating to the method of assessment of the part of remuneration payments, in the case when increased tax deductible costs may apply. The value of the composition actually created by the member of staff pertaining to employer expectation is the core of concept. Present legal regulations as well as the principles and results of the comprehensive assessment of scientific units carried out in 2017 is used as the starting point. The use of factual data input allowed to develop a formula that can be used in various entities conducting scientific or research and development activities, regardless both the legal status of the entity and the field of the research works. The possibility to apply the concept mainly to scientific activities and R&D works forms the frame of concept use. In the event of concept adaptation to didactic activity some adjustment is required.

50% of tax deductible expenses from creative activities of scientific or R&D works – the concept of efficiency approach