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It relates directly to the number provided in the Headcount KPI

<b>∑ of salaries/wages                                          Gross </b>

A company has two employees. The employees each receive 1.500 € net per month. The company has to pay 2.500 € for each employee (gross salary + incidental labour costs). Cost Labour is therefore calculated as follows:

The Cost Labour KPI refers to the total amount of money spent in a set period in order to employ staff.

Cost Labour

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Include	Don’t include
Benefits, taxes, social security costs can be reduced by grants or subsidies received	External contractors

Alias	Payroll Costs/Salaries/Wages
Abbreviation	CL
Unit	Currency (Euro/Dollar/YEN/…)

Calculation

∑ of salaries/wages Gross

+ incidental costs

= Cost Labour