Bérköltség

Bérköltség refers to the total cost incurred by an employer for employing a worker. This encompasses not only the gross salary or wages paid to the employee but also all associated costs that the employer must bear. These additional costs typically include mandatory social security contributions, which are often a significant portion of the total bérköltség. These contributions can cover pensions, health insurance, unemployment benefits, and other social welfare programs mandated by law.

Beyond mandatory contributions, bérköltség may also include other employer-provided benefits. These can vary widely depending on the company and country but might encompass private health insurance, life insurance, pension contributions beyond the statutory minimum, meal vouchers, transportation allowances, and other fringe benefits designed to attract and retain employees. Furthermore, some definitions of bérköltség might also factor in the costs associated with recruitment, training, and administrative expenses related to payroll and employee management. Understanding bérköltség is crucial for businesses when budgeting for personnel, as it provides a more accurate picture of the true cost of labor than just the employee's take-home pay. It is a key metric for financial planning and for assessing the profitability of different business operations.