Provides information from the Survey of Major Labour Costs and the Survey of Wage Costs conducted for financial year 1991-92.
Labour costs are defined as all costs incurred by employers in the employment of labour. Labour costs are measured on a cash payments basis. They are also recorded net of any reimbursements, subsidies or rebates.
The Survey of Major Labour Costs collects the following labour cost components:
(a) Earnings of employees
- gross wages and salaries
- termination payments
- fringe benefits
(b) Superannuation
(c) Payroll tax
(d) Workers' compensation
(e) Fringe benefits tax
Labour costs not covered in this publication are costs associated with welfare services, training and recruitment.
This publication has been scanned from the paper version using character recognition software. This provides a full-text searching capability once downloaded.
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