The Labor costs is the total Coût paid by the Entreprise S to remunerate the factor of production Travail. It is equal to the wage bill . One also speaks about the cost of the personnel .
- the Salaire S Nets which the employees indeed will touch
- the wage National insurance contributions
- (added with the net salaries, they are equal to the gross salary).
- employers' (which is often higher than the wage contributions), which is " invisibles" with the eyes of the employees.
Variation according to the countriesAugust 1st
The labor costs, qualified and not qualified are, at the beginning of the 21e century, lower in the emergent Pays than in the developed countries. The exchanges, in strong growth from the economic Universalization recent, support the convergence of the labor costs towards a single value: the wages in the emergent countries are in rapid growth.
Comparison of the national insurance contributions in the countries of OECD
In FranceIn France, the level of the National insurance contributions, very high compared to the other countries of OECD weighs on the labor costs, causing an economic loss of Compétitivité.
The National insurance contributions enter the financing of the Social security to France.
Influence labor costsAugust 1st
The labor costs are an important component of the strategic reflection of the company, which passes by questions of the type: is
- which the share of labor in the cost price of such article or such activity?
- If the wages by x% are increased, which is the effect over the overall costs and thus on the result? is
- Which the financial consequences of the development of such activity, user of labor, in such country?
Evaluation of the labor costs
Cost factors of personnel (in France)
; Wages and accessories of wages (SB) The gross salary and the accessories of wages form part of the labor costs.
; wage National insurance contributions on wages (CP) Are not paid by the companies, but by the employees.
; employers' National insurance contributions on wages (CP) Various social contributions, calculated or not on the wages (payments with the E.C., occupational medicine….) are generally included in this calculation.
; Staff costs outside with the company It is of the temporary staff and the personnel detached or lent to the company. Juridically, this personnel does not form part of the personnel of the company, however, the recourse to these people is a back-up troop with a manpower temporarily insufficient or unsuited.
; Other indirect costs One can quote for example:
- use of buildings and furniture,
- use of vehicles by the sales force
Wage billThe expression of wage bill (ms) is very much used but it can cover with the different entities.
- the annual declaration of the social data (D.A.D.S.) retains like wage bill the gross salaries;
- the countable wage bill integrates the employer costs, including the provisions paid vacations;
- the budgetary wage bill includes the employer contributions and the dismissal indemnities, but excludes the provisions for paid vacations.
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