간접노동비용[Indirect labor cost]
사업체가 근로자를 고용하면서 부담하는, 임금 이외의 금액을 말한다
- 기업체노동비용조사 : 퇴직급여 등의 비용, 법정노동비용, 법정 외 복지비용, 채용관련 비용, 교육훈련비용 등으로 구성됨
- Indirect costs: employers’ actual social contributions (i.e. statutory, collectively agreed, contractual and voluntary social security contributions); employers’ imputed social contributions (mostly guaranteed pay in the event of sickness or short-time working, plus severance pay and pensation instead of notice); vocational training costs; recruitment costs and work clothes given by the employer; taxes paid by the employer (based on their wages and salaries bill or on the numbers they employ) minus subsidies received by the employer (intended to refund part or all of the cost of direct pay). Indirect costs are dominated by employers’ actual social contributions, in particular by employers’ statutory social security contributions.