Labour resources are an important factor in competitiveness of the sector. The aim of the study was to evaluate the spatial concentration of labour resources, performance advantages and cost-price advantages that are associated with the work factor in the food industry in the European Union in 2010–2012. The results indicate that the greatest concentration of labour resources exists in Germany, France, Italy and Poland. The biggest performance advantage was observed in the old EU countries, mainly in Ireland, the Netherlands, Belgium and Denmark. Diff erences in labour productivity in the food industry, the new EU countries, in relation to the old member states, are getting smaller. The most signifi cant cost-price advantage was observed in Ireland and the Netherlands, and many of the new EU countries, which compensated for the lack of performance advantages of lower labour costs. These include Poland, Bulgaria, Czech Republic, Latvia, Lithuania, Hungary and Romania.