Wage costs include all expenses that an employer must bear for the employment of an employee.
It is divided into :
- a direct cost, primarily composed of gross salaries plus various benefits ;
- an indirect cost formed mainly of legal and conventional employer contributions and various charges.
In the direct cost, wage benefits include mainly benefits in kind, profit-sharing and shares.
In the indirect cost, charges other than employer contributions include mainly professional training, transport costs, company welfare facilities.