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question

32 - OTHER COSTS LINKED TO THE SALARY

Do "other costs directly linked to salary payments" include incentive payments of the staff?

answer

Staff costs Include also any other costs directly linked to salary payments incurred and paid by the employer, provided that they are:

  • fixed in an employment document or by law;
  • in accordance with the legislation referred to in the employment document and with standard practices in the country and/or organization where the individual staff member is actually working;
  • not recoverable by the employer.