Labor Burden Calc And Forms

2.1 The cost of direct labor includes not only the wages of employees, but additional Company paid expenses, such as: FICA (Social Security and Medicare); Federal Unemployment Tax (FUTA); State Unemployment Tax (SUTA); Workers Compensation (including experience modifiers to the rates); Pensions; Health Insurance; and Uniforms. In addition, there are Company provided Employee Benefits that reduce available working hours, such as Vacations, Holidays, paid Breaks, etc.