Tööjõukulutus

Tööjõukulutus refers to the expenses incurred by an employer in relation to their workforce. This encompasses wages and salaries, which are the direct payments to employees for their labor. Beyond direct compensation, it also includes mandatory social security contributions, such as pension, unemployment, and health insurance payments, which are legally required in many jurisdictions.

Furthermore, tööjõukulutus extends to voluntary employee benefits. These can range from health and life insurance premiums, retirement plan contributions, and paid time off (vacation, sick leave) to less direct costs like training and development programs, employee wellness initiatives, and other perks designed to attract and retain talent. The total cost of employment is thus a significant consideration for businesses, impacting profitability and competitiveness. Understanding and managing tööjõukulutus is crucial for effective financial planning and human resource management.