Concept selected: Personnel costs


Personnel costs means the total remuneration, in cash or in kind, to be paid by an employer to an employee (either fixed, temporary or homeworker) in exchange for a work done by this person during the reference period.
Staff costs also include taxes and social security contributions of employees retained by the unit, as well as the employer's compulsory and voluntary social contributions.
Staff costs are composed of:
-Salaries and salaries
-Employer costs of social security
Any remuneration paid during the reference period is included, regardless of whether it is paid on the basis of the working day, the production or the piecework, and whether it is paid periodically or not. Also included are all bonuses, productivity and performance premiums, unpaid payments, extraordinary (and similar) pay, redundancy allowances, accommodation and transportation, cost-of-living premiums and Family allowances, commissions, attendance bonuses, overtime, night work, etc., as well as taxes, social security contributions and other amounts payable by employees and retained at the source by Employers.
The employer's social security costs are also included. These include the employer's social security contributions aimed at covering retirement, sickness, maternity, disability, unemployment, occupational accidents and illnesses, family allowances and other contingencies. These costs are included regardless of whether they are statutory, the subject of a collective agreement, contractual or voluntary


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