Wage costs


Dernière mise à jour le :13/01/2020


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.