A continuous contact layer exists between the top and bottom layer of concrete composite reinforced floors. The contact layer is characterised by linear elasticity and frictional properties. In this paper a model of single degree of freedom of composite floor is determined. The model assumes that the restoring forces and the non-conservative internal friction forces dissipating energy are produced within the contact layer. A hysteresis loop is created in the process of static loading and unloading of the model, with the energy absorption coefficient being defined on this basis. The value of the coefficient is rising along with the growing stiffness of the composite. A critical damping ratio is a parameter describing free decaying vibration caused by non-conservative internal friction forces in the contact layer and in the bottom and top layer. The value of the ratio in the defined model is rising along with the lowering stiffness of the element representing contact layer. The findings resulting from the theoretical analyses carried out, including the experimental tests, are the basis for the established methods of determining the concrete layer state for reinforced concrete floors. The method is based on energy dissipation in the contact layer.