The article presents the results of the analysis of the factors influencing labour productivity in the food sector in 2005-2008. Labour productivity was analyzed in the context of the assets productivity, technical equipment of work, inputs productivity, value added, depreciation costs and using stepwise regression. The study shows that despite significant progress, the level of labour productivity in domestic food manufacturing significantly lower than the average in the European Union. Lower than in Poland, the level of labour productivity gain only companies in Bulgaria, Romania, Lithuania, Latvia, Estonia, Ireland, Hungary, Slovakia. Estimated parameters of the regression function showed that the most important determinants of labour productivity in food industry are technical equipment of work, assets productivity, input productivity and level of added value in relation to revenues. In the food industry these factors explained in the period 2005-2008 more than 80% variation in labour productivity.