The article is based on the statistics of intercommunal data matrix concerning employees who commuted to work in 2006, compiled on the basis of the taxpayers’ tax deductions provided by the Central Statistical Office of Poland (Urban Statistics Centre in Poznan). The author identifies directions, intensity and catchment areas of commuting flows to Warsaw and calculates other basic characteristics, providing a basis for further studies into occupational mobility in relation to the development of the labour market. It has been demonstrated that Warsaw plays a significant role in the spatial structure of the voivodeship in terms of the number of workers who commute to the city. It is the result of its function as the capital and of the development of the labour market in the transition period.